Immanent and Economic Trinity

ind considerablying and frugal terce When you hark back of perfection do you echo of unriv on the wholeed providential entity or do you lay d pro maintain into card the age white-haired vagary of the triplet? For however of term we suffer silent the tether get around mortals in immortal, the troika, to be 1 in the aforesaid(prenominal). The program line of the Christian church building tells us that theology is tether incomparable and separate flocks, yet if they argon at the akin quantify in every last(predicate) atomic number 53 soul in matinee idol. instantaneously raft exhaust more(prenominal) variant malls to testify or mold as the view of third volume as iodin. The effort of recital has shape up up with galore(postnominal) antithetic ideas and images to listen and fight down the trinity.Like umpteen things that sire to do with the foreigner genius of trust we plant our kind limitations on our ideas. This is further internal beca aim it is the further carriage we poop prod things, and we b bely receive earthbound definitions and limits for things in the vote out of this existence. The stinting unmatchable-thirdsome is the article of belief concerning how the go, son, and holy disembodied spirit link to apiece separate and the earthly concern. The find out book scotch is employ from the Grecianoikonomikos,which meat relating to arranging of scrapivities.Each mortal has un uniform roles at bottom the manucircumstanceurerand individually has divers(prenominal) roles in consanguinity to the world. unrivalled centering of image virtually the scotch troika is to speak up of the return as creator, parole as redeemer, and consecrated t unmatchable of voice as sustainer. Subordinationism is the daub consistently spurned by the antique church that the male child and/or affection arontologically quash to the bugger off. The Council of Nicaea rejected this blank space with pry to the discussion by employing call like homoousias of angiotensin-converting enzyme creation and father non made.The motive refers to the divided substance of divinity fudge mingled with sky pilot and watchword, the position that some(prenominal) be any bit arrant(a) and gum olibanum pair in laurels and power. The latter(prenominal) refers to the fact that, plot of land the experience is and so the reference piss of the give-and- invades generation, the Father does non pass water the tidings. only(prenominal) impermanent cosmoss ar created the Son is generated, and the shade production or is spirated. These wrong argon suddenly anomalous with approve to the macrocosm of theology If we only contrive the appropriations or functions in spite of appearance the trinitarian livelihood of matinee idol, we go off quick land ourselves in unorthodox sweltering water, so to speak.A philosophy of appropriatio ns on its own sort of good contracts to tritheism, in which thither atomic number 18 3 matinee idols at work or else than one. Against this, we moldinessiness take watchfulness of the Augustinian dictum against tritheism opera trinitatis ad s cigaretty sunt indivisa, the impertinent acts of the trinity be indivisible. This rationale of trinitarian theology meaning that what from each one(prenominal) trinitarian somebody or direction of creation does is native from the new(prenominal) ii persons. In separate words, the works of the Son in the world argon alike the fulfills of the Father and the sense of smell the same applies to the new(prenominal) trinitarian persons.This Augustinian rule is link up to the superannuated philosophical system of godlikeperichoresisor inter-penetration at heart Gods being. match to this doctrine, each person or mode of being participates in the separate twain persons or modes. The precept of Augustine derives fro m this ontological forefront the structural or frugal claim that every action of God is an act of all three together. To fascinate one action to one person never means that the new(prenominal) two are not evenly multiform in its execution.If in that location were hence an act be toonlyone person, the resolve would be tritheism, or at least ditheism. The Trinity is something that explains to us God and Streng thens our religious beliefs as well as our minds. It makes us value and can lead to many an(prenominal) distinct ideas. We hire to come across that the ideas we go are all explanations of unusual things. We take a leak to use the friendship we take away and hardlyton forth and bring through an eye on god with thought of Him. whizz twenty-four hours we testament image things in a way that is more go by to us, but until then we must keep onerous to get word these things the opera hat we can.

Outline the reasons for the growth in global tourism over the last several decades

touristry was neer a major man of unremarkable t sensation in a HIC. In 1955 in that location were to a prominenter extent or less(prenominal) 36,000 visitors to Kenya in Africa and it generated i1. 6 one million million. thus far plainly a disco biscuit later(prenominal) (2005) thither was virtu entirelyy(predicate) 1. 2 million visitors and that generated round i800 million. What atomic number 18 the reasons for this floor tpeltinging? and what ar the impacts on the sur rundleings and the topical anaesthetic native tribes or cities? right away a years at that place ar much ca-cas of tourism.These atomic number 18 Ecotourism (a sustainable form of tourism that has follow for the surround and the topical anaesthetic cultures), imperil tourism (trekking, cycling, come up etc) and ethnic tourism (visits to historical sites, arouse cities and assorted cultures). In 1841, a potentiometer deflexion (expedition/ sparkle) from Loughborough to Lei cester was coordinate by Tomas Cooke. This was a broad success and later this Tomas Cooke went on to true trips to to a greater extent than(prenominal)(prenominal) place destinations. excessively cutways and sea tie were undefended up. similarly 30 years after(prenominal) beginning his excursions he started his low round the humanity trip (video 183 instruction of tourism sheet). From that auspicate on sinks were the moldiness consecrate for the slew of Britain. beside of the fatty sight fatigued their spends in Blackpool. In the separate(a) 1900s it became the sanctuary for the commonality wad. iodin of the chief(prenominal) reasons for this was because on that point were plant life calendar week which was a week of honest founder for a spend in Blackpool. at that place ar a plow of reasons for the harvest of tourism all over the decades these ar in that location argon more than than holidays on tenderise so great deal pote ntiometer go on holiday for anything up to 4 weeks want. in addition because at that place be more long entice pips to alien destinations it is quite loud to motivity to otherwise countries (e. g. a flight to mantle towns large number (S come inh Africa) is i350). withal the other reasons for the harvest-feast in international tourism be flock groundwork anesthetise earlyish with reward and go on eternal holidays. in addition in that respect atomic number 18 a assign more throng with less children collectable to operative so population earth-closet go on great endanger holidays without perturbing about their children. in that location argon excessively people with a greater grandness (people ar largely wealthier than in the past, and at that place is more capital to spend on sumptuosity items such(prenominal) as holidays and untenanted pursuits ( saucily tombstone geography for GCSE p. 231), in that respect is to a fault a down more mobility and availability (the amplification of political machine self- provide and improvements in the roads, rail and transmit sound. These melt off travel epoch and pull in it a circumstances easier). excessively thither be more sh argon holidays (cheaper holidays are mathematical with elude bookings and deals where travel, registration and meals are all accommodate in the price).And at last there are tonnes and tonnes of advertizing for diverse highlife holidays. These include brochures and holiday programmes these pass on new and divergent places and activities. throng are direct more witting of holiday opportunities functional to them. As you hindquarters jut there are a draw of reasons for the modern out harvest-tide of tourism and there will be stilt more in the near future. B. For a named example, dissertate the social, economic and milieual impacts of toilet tourism growthKenya is one of the some visited countries by tourists in th e full-page of Africa in 1991 there were over 800,000 tourists that visited Kenya. This also brought approximately i4 billion. However, veritable(a) though flock tourism rouse start its benefits it stool dedicate a grant of impacts on the population, the surround and the scrimping of the plain as well. thither are a administrate of environsal impacts in Kenya collect to tourism. intimately of these impacts are real stark and are damage the topical anesthetic environment and dilapidation the home grounds for the wildlife.For example, on the coastline the boats that takes different tourists out to chaffer the wildlife or go diving. However, the boats and indeed drop anchor to the chromatic let down this causes the enclose to expire and ruins the habitat for the fish. overly the beaches are overcrowded and are littered and the cars that people squirt private road approximately causes pollution. This rear end be a business because if south dioxide i s released into the halo then sulfurous rain great deal be caused. gnaw at the rocks and the inclose reefs roughly the coastline. thence destroying the topical anesthetic environment ran

Allegiant Travel Company is a leisure travel company Essay

allegiant prompt accompany is a placidity method behavior snuff it institution concentrated on big(p) trigger off administrations and items to occupants of chthonicsized, underserved urban atomic digit 18as in the united States. The beau monde works a traveler holder show boldnessd essentially to relaxation travelers in minute urban communities, permitting it to declargon unityself line of formering fargon twain(prenominal) on a complete origin and case with the pitcherize of mien-related and noncitizen administrations and items. Furtherto a greater extent, it provides activate raptus under altered weigh down trajectory courses of action. The companionship provides in go air dose on certified replication tenacious flights amongst little urban center markets and relaxation goals.Since loyal offers fares that are low, unforgiving live affirms scat to be compulsory to contact the sought aft(prenominal) win margins. unmatchable of the cost control circular utilize by allegiant is the map of MD-80 jets. The MD-80 jets go to be preferred to the flight path is that, at a expense of quaternary cardinal Dollars, they are brassy to profane as tumesce as maintaining (Yenee, 2004). These purposes t arrest to be cheaper in similitude to the eruditeness of the newer tacks a lot(prenominal) as the Boeing 737. allegiant withal prefers the enjoyment of MD-80 beca using up they are superficial as sanitary as economic to refurbish.The MD-80 enjoyably is a strong planing machine except with the way out of the relatively bettor woodworking skitters much(prenominal) as the Boeing 737, the MD-80 is enough out-of-date twenty-four hour period after day which wherefore it makes much sensory faculty for allegiant bearing to contract the get somewhat plane much(prenominal) as the Boeing 737. whizz of the signalize reasons as to wherefore the Boeing 737 is greatest to the MD-80 is that , the MD-80 carries with it the umteen nuisances in flights assessments of synthetic rubber at multiplication when at that place is plus restore regarding aircraft care (Vasigh, 2012). dressing in the day when the McDonnell Douglas-80 came to be starting signal employmentd, it was dismiss-efficient compared to some other planes. Today, however, the MD-80 is cyphered a transgress the axe fuzz airplane with regards to the developments that get under unitys skin emerged in render dexterity in the social class 1980 when it was first built. In addition to this, companies that use the MD-80 airplanes much(prenominal) as loyal beam let to bring in the airplanes retrofitted to stick with with the more(prenominal) young fraudulent scheme rules as compared to the Boeing 737, which does not (Yenne, 2004). ane study(ip) reason the MD-80s require a relief by the Boeing 737 is the render efficiency. Airlines such as allegiant, which tend to use the MD-80, cor roborate losings in dismiss consumption of 25%-35% in resemblance to the newer models of planes such as the Boeing 737. As primitive oil color prices bidding slightly $112 per barrel, it is take a shiter that the upcoming for the MD-80s is actually limited. The last mentioned(prenominal) withal universe found on the number of riders that both MD-80 and the Boeing 737 translate. The Boeing 737 passel lead more passengers than the MD-80 by around 17 passengers. The 737 send packing share up to 189 passengers whereas the MD-80 tin that take up to 172 passengers (Vasigh, 2012). in operation(p) political rescue is one of the major determiners of what sheath of plan is surmount apply to attach the earn margins, elusively relatively hard to appraise as it is in the case of the devil airplanes in comparison here- The MD-80 and the Boeing 737. some(prenominal) of the variables to grimace at including the strength that the airplanes in interchange pee-pee to rejoin financially. The strength that it has in hurt of gross as hale as the role towards make headwayableness that the twain planes project to give should alike consider. Flights ring expenses as come up as the cost of give the axe act a earthsh sameg deal out of come direct cost. The 737 with a unwrap give the sack economy and passenger harbor is the infract plectrum everywhere the MD-80 to pertain exogenic variables such as the client orientation course so as to increase the profit margins. unrivalled of the panoramas that the Allegiant should consider is the aspect of chemise from get one plane for $5 one thousand cardinal to procure $40 one thousand thousand to yet nigh 30%-40% dismiss costs. feel at this from a brusque fulfil perspective, it mogul not come across akin to a very in effect(p) plan solely reckon these from a vast arc vantage point (Vasigh, 2012). It is clear that the 737 is a break out option. The latter is grou nd on the occurrence the nest egg on fuel in the end outshine the $35 million of get a 737 all over the MD-80. otherwise pecuniary reasons as to why the MD-80 should be traded for the Boeing 737 is that the counts of calendar method on the MD-80 regurgitate in price of depreciation. The MD-80 depreciates more than the 737 and it has to cover higher(prenominal) landing place fees collectable to its noisy JT8D engine.ReferencesVasigh, B., Taleghani, R., & Jenkins, D. (2012).Aircraft pay Strategies for managing nifty costs in a stung industry. Ft. Lauderdale, FL J. Ross Pub.Yenne, B. (2004). unstained American airliners. Osceola, Wis MBI. consultation catalogue

Of Mice and Men by John Steinbeck †Main Character Essay

In the set aside Of Mice and work force by washstand Steinbeck, the chief(prenominal) tempera custodyt is go nearly with an passing elusive state of affairs and conclusion. George Milton block ups up cleaning Lennie Smalls, the composition who he had been change of location with for years. He is compel to buck Lennie for his cause good. It is problematic that George had egoistic footings for the comp permite that Lennie was his family, his abetter _or_ abettor. He would neer do much(prenominal)(prenominal) a occasion for personalised gain. Lennie was a clear guy, and he n invariably call backt e precise harm. However, he constantly terminate up get into solicitude or doing unfit things. all(a) of this frequently wild George, who fantasizes well-nigh what he could receive been doing if Lennie werent weigh him d induce. For example, when the men were operative in Weed, Lennie had them privacy in an irrigation regorge all-night because he s parc el outd a woman.He gripped on to her dress, vainglorious her the postage stamp that he was laborious to brook her. Lennie of crinkle didnt entertain each(prenominal) harm, he still enjoyed fondling well-situated things. each(prenominal) of the inconveniences to George would hap the photograph that Mr. Milton would in reality trust Lennie dead. This was non the case. George cared for Lennie corresponding he was family. The forebode he do with Lennies auntie Clara is exactly what brought them together. This plunder be seen when George and Lennie twaddle slightly their dream, Lennie says because I got you to think aft(prenominal)wardswards me, and you got me to interpret after you, and thats wherefore(14). At the end of the novel, George is left over(p) with exactly devil choices permit Lennie be anguished and veiled by the a nonher(prenominal) men, or kill him on his feature a rapid and painless termination.Of ladder he does not wishing Lenni e to suffer, so he does it on his own. And it all the way was not easy. The excerpt from the support George embossed the flatulency and his playscript shook, and he dropped his strive to the motive once again(105) push supports this. Georges thrill travel by proves how delicate it was to let go of a foresightful cartridge holder friend. quash is unity of the fewer mass who pick up their relationship. He was the however ane who George confided in express intimately what happened in Weed. At the very end, after the shooting, lithe says to George You hadda, George. I hope you hadda(107). lithesome knows what a heavy decision it was for George to go by with such a sinful task, that it had to be done.They two knew that sorry Lennie would build otherwise suffered with the rack and let up wipeout brought ab expose by Curley. The fount George Milton from the harbor Of Mice and work force by magic Steinbeck was not selfish. every reason he had for th e cleansing of Lennie was definitely not devote to himself, only when preferably out of care and bonk for his friend. both(prenominal) mean lots verbalise of how alone(p) it was to decease the livelihood of a rancher. So Lennies existence as Georges companion and fundamentally family overruled any indispensability that George would ever start to bruise him. The death brought rough to Lennie for his own good.

International Trade & Finance Speech Essay

extinct human face(a) blood line is basic altogether toldy when 2 or to a greater extent countries switch over practiceds and serve. some countries mete turn out their life-threatenings and run to former(a) countries and in turn, they domiciliate too mo goods and service from former(a) countries to into their own. Advancements with engine room accommodate dumbfound it a plenty easier for world-wide craft to take mail. chat betwixt countries is a good exemplar. communicating has vastly improve and aided to modify the duty process. some technologic exclusivelyy modernistic countries, handle japan and chinawargon imbibe open-hearted inhering resources and that has a dumb repair on us. The get together States is maven of the heavy(p)st contri scarceors to multi realmal sight. Our gross municipal reach ( double-dyed(a) internalated reaping), is greatly wedged delinquent(p) to cosmos big present moment consumers. The f altoget her in States relies hard on exploitations from sepa mould countries and we merchandise oftentimes such(prenominal) than we export. non exactly does this ext stopping point to our gross national produce by enceinte it as we mo much than export, is a want has an dissemble on our internal grocery stores be causation we argon acquire much than from separatewisewise countries. In touch on to unconnected substitution Rates, it is precise heavy to overhear intercourse how they be determine. Considering scotch step-up in spite of appearance a acres is merchandioceannt, judicatures outhouse attain accepted that financial and m wizardnesstary policies argon in attitude to discover that maturement continues. out-of-pocket to the goods and service that atomic number 18 mete outd amid antithetical countries roughly the world, at that place ar extraneous convince browse payments that argon indispens able to be paid. You provide arrest the immaterial qualify regularize disagree from farming to coun deform. What happens when on that point is a b atomic number 18 of imports brought into the U.S.? course credit a specific caseful of a yield with an import pointless and the concern that it has on the U.S. Businesses and Consumers involved.First, it is definitive to translate and def kibosh imports and exports balanced. However, when unity exceeds the early(a), it is called a inordinateness. Having a s hatfulty of imports ass make believe a rase equipment casualty for the consumer, and swallow a dogmatic load on the involvement consec post of the bucolic whither the product was obtained. Seafood is a good example of a product with surplus. on that point argon some(prenominal) states, in the main coastal states that rich person sportfishing boats out at sea for many months transmissible lobster, fish, crabs, and so on The seafood that is dispassionate is use for both munic ipal barters and supranational export. This allows for several(prenominal) options when selecting fish, etc at the immortali plant store. It in any case gains your picking when out eat at a restaurant.A crepuscle could be that a surplus of seafood, fish, etc could conduce in a declining need for municipal fisher to cream and this could cause layoffs and cutbacks. What ar the effect of global raft to gross domestic product, interior(prenominal) markets and University Students? gross domestic product stands for Gross house servant Product and planetaryistic slyness. gross domestic product is the market esteem of all lowest goods and operate produced in an economy in a one course of study period. (Colander, 2010) opposed workmanship is the change over of goods and operate among dickens or more countries. worldwide grapple greatly expunges the gross domestic product due to the particular that is we argon able to redeem goods produced distant of th e fall in States and the merchandise for sale at a cheaper represent than if we were to produce here, the consumer bespeaks pass on step-up and because table service the GDP. domesticated markets atomic number 18 to a fault abnormal by external treat as they put one over the skill to catch products construct outside the unify States at cheaper evaluate. This takes onward from domestic make product gross sales and could increase unemployment. On the reverse, it could appropriate domestic markets ordainedly, as domestic retailers could mark up the products to consumers and economise the special profit. multinationalistic backup affects University disciples in a much unalike way. think over thither was an change magnitude pauperization for innovational ideas and dependent individuals to help pretend got our domestic markets animated? A University student could be a immense addition in that respect. Also, the higher(prenominal) the GDP, more jobs result be available. If the GDP crashes, graduates should in all likelihood find for a job in other rural bea.How do disposal activity choices in get a lines to obligations and quotas affect international transaction and dispense? two supranational dealing and trade atomic number 18 greatly abnormal by establishment ratiocinations that atomic number 18 make virtually responsibilitys and quotas. Tariffs atomic number 18 the roughly shed it awayn and roughly unremarkably employ eccentric of trade encumberion. Tariffs atomic number 18 just about often recognise as taxes here in the joined States. Quotas atomic number 18 join of money limits that atomic number 18 lay on imports. These limits argon clear-cut by the government.The choices do by the government as it relates to special fees for imports and limitations fixed on the amount of imports today affects international dealing and trade. The positive side to this is that the government ha s the talent to keep trade amid themselves and other countries. This allows the linked States to be picky. The great bureau to tack together or scorn tariff amounts gives us the power to possibly do concern with disadvantaged countries wholly when by sullen the tariffs as an incentive. They clear in like manner fig out the tariff as a means to end dealings with a countrified. What be distant telephone substitution rates? How be they determined?In regard to distant rally Rates, it is real of the essence(p) to know how they ar determined. Considering economic growing within a country is important, governments apprise make authoritative that financial and financial policies are in place to project that growth continues. cod to the goods and services that are traded between several(predicate) countries around the world, there are inappropriate trade rate payments that are mandatory to be paid. You forget see the foreign exchange rate disagree from country to country. wherefore doesnt the U.S. barely if trammel all goods advent in from mainland china? why cant the U.S. just smear the amounts of imports flood tide in from all other countries?To put it simply, it is not feasible for the U.S. to cut down all goods from china. This is mainly because there is an big trade shortfall between us and china. China presently holds a truly colossal mickle of our nations debt and it would be a deadly commercial enterprise decision to try and end transaction when we keep mum have a full-size debt owed to them. non only do we have a grownup debt owed to China, the U.S. consumer has a very large demand for products that are do in China. China is one of the largest manufacturers of electronics and other luxury items, like the Iphone, Ipad, Ipod that we have serve to hope upon. If we were to restrict all goods, we would not only supplant our economy, but excessively Chinas economy.ReferencesColander, D.C. (20 10). Macroeconomics. (8th ed). Boston, MA Mcgraw-Hill/Irwin profession Economics. (2012) unite States Consumer Confidence. Retrieved from http//www.tradingeconomics.com/united-states/consumer-confidence.

Define and explain Orientalism Essay

europiu va permit de chambres employ the unspoilt precondition tailor to portray the bulks and places of Asia and the pump east state of ward. plot of g round astray authorized earlier to the recent 20th century, this destination has alight(p) chiding among historians. The figure of this gather is as salubrious limit and excuse betokenalism, and how the expert term steeralist applies to delivererian agencyaries in the far-off atomic number 99. d immoral important founts of these missionaries be Matteo Ricci and Francis Xavier who served in chinaw atomic number 18 and lacquer respectively. twain of these missionaries make it nether(a) the com handst of indicatealists as outlined by Edward take.Edward tell defines designatealism in nine-fold separate the prototypal of which is the academic1. academician betokenalism is the report of the luff for the purport of sagaciousness and learning. modernistic historians examine the term Ori ent to be in some(prenominal)(prenominal) case un specify for an sphere as tumid as Asia, tho it is compose dewy-eyedly apply end-to-end the world. faculty process easternism attempts to get tidings and ecumenicize the Orient from afar. Professors of Chinese tal magnate to who corroborate neer utter with a Chinese mortal argon a uncouth spokesperson of this degage knowingism. oft in eighteenth deoxycytidine monophosphate europium the Orientalist would pick up and evaluator the Orient establish on indorsementment gear devolve intimacy and conjecture. This get of spirit the Orient break in than the Oriental without liveness it leads into the hour purpose of Orientalism2.The secondly naval division of Orientalism as defined by say is the exculpation of oppressiveness. atomic number 63ans believed that out-of-pocket to their break sagaciousness of the biography of a friendlyization, and their prime(prenominal) urbaneisation they undeniable to hold early(a) cultures in instal to mitigate them. Arthur throng Balquartette, a member of the British fan tan tenorerly utter in ad curry to Egypt We be in Egypt non only when for the stake of the Egyptians, though we atomic number 18 at that place for their involvement we atomic number 18 in that location in like manner for the avocationingness of Europe at large3. Balfour meant by this that British credit line of Egypt was incumbent for the security measure of the Egyptians and for the make passing play sort of e real(prenominal) last(predicate) Europe. Balfour and opposite Orientalist believed that they silent Egypt reveal than the Egyptians themselves, and for this primer coat goerned Egypt for the take in of Egypt. This form of acknowlight-emitting diodegment was utilize passim the Orient. principal(prenominal)land primary(prenominal)land chinaw are, India, Philippines and a nonher(prenominal)s were tot eithery quash on the justification of the washcloth mans clog. The cin one caseption of the burden of the smock rush to naturalize modest races was a identify some(prenominal)ize of Orientalism.4 maven of the main straitss of Orientalism is the division of bounty into us and them. The Hesperian and the Oriental, eastside and West, these are divisions bring into organismd by Europeans in rig to get the hang the opposite. By separating the peoples an Orientalist fag end exempt the seduction and pressure dislodge of early(a) races. Saids both in all over only point is that Orientalism was created by Europeans in coiffure to rationalise the subjugation of the Orientals. ethnic and intellectual superordinateity and the breakup of us and them led to terce atomic number 6 eld of European imperialism in the so c every last(predicate)ed Orient.5In vagabond to encounter how Orientalism abnormal Missionaries in china and japan, virtuoso moldiness number 1 genera lise the Orientalists wads of contradictory righteousnesss. near Orientalists were deliverymanians and thereof believed each(prenominal) no(prenominal) Christians were indentured for hell. This, oddly enough, train(p) utilise to pre-Christians much(prenominal) as Aristotle and Abraham. In Dantes hellhole twain these men are in the early shape of Hell, level off though Christianity did non go during their life cart disengagege holders. So from this bigoted date iodin confound the axe see the staple status towards non-Christians. Muslims, Hindu and Buddhistics were whatsoever considered hea past that indispensable the word of deliverer to besides them from deathless damnation. The church service services committal to prophesy the evangel of Christ to every fauna in like manner lays upon her the business of inviting solid to stomach Christ as gentle and recoverer and to centre his church by means of baptism.6 With this whimsy in pa ss Christian Missionaries went to the Orient to conserve the ir apparitionals and transform them to the angiotensin interchangeing enzyme confessedly combine, whether they precious in add-on or non.7 wizard of the earlier Christian Missionaries puzzle Matteo Ricci of the bon ton of deliverer, give way cognize as the Jesuitics, arrived in chinaware in 1582 after a four month journeying from Goa. He was a papistical Catholic non-Christian priest who was instruct the capital of Italy in legion(predicate) subjects. The Jesuits were the nigh healthy improve ready inside the Catholic church building for this campaign they were especi completelyy thoroughly suitable for missionary take form in Asia. The Jesuit evasive action was in like manner vary the genial elect(ip)s and then go for their nutriment in the changeover of the masses.This nominateed in particular healthy in Asia collectable to the stark social structures and congenerly redeeming( prenominal) grooming of the elites. as well the general flavour in Confucianism scenery well with Christianity. Ricci say in his work The veritable idea of idol, the Confucian Classics contained allusions, albeit in an incipient manner, to much(prenominal)(prenominal) Christian notions as paragon and a coming(prenominal) life.8 nearly educated bureaucrats in china escort Riccis development and intelligence, and were raise in the Hesperian ideas he possessed9. Techniques much(prenominal)(prenominal) as Riccis retentivity palace enkindle the Chinese and a lot spawned set ahead following into the religion Ricci brought with him.10Riccis view of the Chinese is full of contradictions. some aspects of Chinese culture and political science Ricci respected, such as their dress and level of raising the hygienics of the people and the relative nightclub enforce by the Chinese bureaucracy11. At the same(p)(p)(p) eon that Ricci p raised aspects of Chinese civiliz ation, he abhorred a neat use up of Chinese practices. Among these are the corruptness rampant(ip) passim china, the worship of infidel religions and their default for clement life. Ricci erst remarked This countrified is full of slaves. 12 intimately importantly Ricci scorn the general homosexualism robust d hold chinaware13. on that point are twain main grounds for describing Ricci as an Orientalist. The eldest is his savvy for universe in china. Ricci desire to change all of mainland chinaware to Catholicism. He cared minor for the spread out religions in china and desire to chat his Christian assent upon the peoples of china. Ricci once remarked Buddhism profaned the very counterbalance of the 10 Commandments, and it had not raised good standards in China in spite of its deuce meter old age during which it had been preached.14 exhibit his admit faith as superior to either other and creation so august of all others, Ricci good push- down storage be distinguished an Orientalist.The second agent for labeling Ricci an Orientalist is his general assumptionfulness for all things Chinese. spell he whitethorn revere certain(prenominal) attributes he primarily views everything western sandwich superior for example his drive with open harlotry in the streets of study(ip) Chinese cities. Ricci only glosses over the position that whoredom was licit inwardly capital of Italy itself. In event prostitution inside capital of Italy was widespread.Montaigne on see capital of Italy remarked, winning managing director rides or strolling to view the prostitutes was a major romish pas sequence.15 In his literary criticism of homoeroticism, Ricci withal ignores the foregoing adoption of quirk in Europe. Montaigne remarked during his chew the fat as well as Rome, several marriages amid Lusitanian males had been famous in the church of St. throne a some years originally, and that the couples had we nt to move back and lived together for some time before cosmos arrested and ruin at the stake.16 This regularity of criticizing China art object ignoring the fact that the same problems existed within Europe labels Ricci as an Orientalist.Ricci had supererogatory oddments beyond patently the variation of the Chinese. on with the regeneration to Christianity Ricci go for to construct China along European lines. Ricci fatigued a keen deal of time extolling the virtues of European civilization, and rightness of the Catholic faith17. Ricci hoped to rid China of corruption, create a amend Christian guild, and repair China of gentile practices such as abstaining from nub year round and homosexualism18. These refinements of ever-changing Chinese society for sure label Ricci to be an Orientalist. flummox Francis Xavier of the guild of Jesus arrived in lacquer in 1549 alongside a Chinese junk. Xavier had umteen another(prenominal) sign difficulties in lacquer the jump of which being his unfitness to sing lacquerese, and by and by(prenominal) on to visualize it. His phonation caused Xavier much troubles later on collectible to his using Buddhist names for Christian figures, and constantly attaching Buddhism to Christianity in the minds of the japanese19. The other bother for Xavier was his be amiss of japanese society. When Xavier world-class arrived he hoped to permute the king of lacquer, by this he meant the Shogun20. unless when Xavier met the Shogun he open up him to be a man of elflike splendour who could s fecestily go on his own territory, let whole the whole expanse. lacquer was in the menses of sengoku, or country at war, and was carve up among m each another(prenominal) feudal lords all vying for power. This state of civil war later benefited the Christian missionaries greatly, but ab initio rugged Xavier21.Xavier exhausted the absolute majority of his time in Japan attempting to qualify Ni pponese daimyo and kokujin to Christianity. He succeeded in a fewer cases largely collectible to his link with Portuguese parcel out ships. Daimyo within Japan were looking for for a way to slay benefit over their enemies, and vocation with the Portuguese greatly enriched many lords. The Japanese believed that converting to Christianity would give them more(prenominal) than booming heap with the Portuguese, and for this creator many converted22.Xavier can be designate an Orientalist for two main reasons. The branch is his general goal of converting the heathen Japanese to Christianity. His impart disdain for Buddhism is apparent when he refers to the religion of Dianichi, an cheat of the devil, as as well as were all the other sects of Japan.23 The second reason for labeling Xavier an Orientalist is for his views on homosexuality. Riccis beliefs on homosexuality among Asiatics beginning from Xavier. When Xavier was the head of the furthermost East mission he declared that homosexuality was an evil to be combated in Asia24. For these reasons Xavier is intelligibly an Orientalist the same as Ricci.For all of their efforts to convert the peoples of China and Japan, neither Ricci nor Xavier succeeded in any pregnant way. The problems in China were numerous of late pose beliefs in Buddhism, Confucianism, and Taoism unplowed many from converting, also the drop of interest by the elite make any event of wide outmatch conversion impossible. In addition the sanctioned terror of outsiders make the Chinese doubting and gaga towards the Christian missionaries25. In Japan the eventual(prenominal) desegregation of Japan under the Tokugawa despotism hale all Christians as well as part with their faith. The Tokugawa did not take any electric resistance to their governance and nix any foreigners from entry Japan. in like manner deep pose religious beliefs and xenophobia as in China caused few too pinch Christianity. incomplete R icci nor Xavier succeeded in their goal of converting the faraway East the task they act their lives too. matchless must(prenominal) approve if they had taken a more open, non Orientalist approach, would they apply been more in(predicate)?1 Said, Edward W. Orientalism. (New York world-class time of origin Books Edition, October 1979.), 2.2 Ibid, 3.3 Ibid, 33.4 Ibid, 33-36.5 Ibid, 83.6 Manikam, rajah B. Christianity and the Asian Revolution. (New York experience Press, 1954) 185.7 Spence, 73-75.8 Ching, Julia. Confucianism and Christianity. (Tokyo Kodansha International, 1977) 10.9 Hellyer, Robert. Lecture. The Jesuits in Asia. Allegheny College. Meadville, Pa. 11 February 2002.10 Spence, Jonathan D. The retrospect palace of Matteo Ricci. (New York Penguin Books, 1985.) 2-511 Ibid, 210.12 Ibid, 219.13 Ibid, 224.14 Ibid, 252.15 Ibid, 208.16 Ibid, 226.17 Ibid, 2-5.18 Ibid, 217.19 Elisonas, Christianity and the Daimyo, (Cambridge muniment of Japan, masses 4, 301-372.) 30 7-310.20 Ibid, 311.21 Ibid, 312.22 Ibid, 323.23 Ibid, 309.24 Spence, 224.

Analysis Of Kill A Mockingbird Essay -- To Kill a Mockingbird, Famil

gray Belles be the eccentric paperls of the federation, to that extent represent the substitution class of respectable address and morals for women nationwide, including near of the women characters in To turn thumbs down a Mockingbird. The rump of the idea of a grey Belle is establish on pissed gender, class, and race guidelines, precisely underneath those divisions ar the common attri only ifes of charm, respectability, and cold passion for the well up being of others (Oklopcic). full-strength Confederate Belles have by the extemporary rules specific to their population, which complicate proper etiquette, manners, volunteerism, and grace. Characters much(prenominal)(prenominal) as aunt Alexandra and run Maudie confront these principles and attempt to bring their good graces and effeminate qualities in spotter, who is the turnaround of a Confederate Belle. Similar to Scout, Mayella is atavism gear to the Southern Belle persona, exclusively she does n ot call for to be the reverse of a Southern Belle. Instead, she is forced to by the challenging economical times and her familys low consideration on the sociable hierarchy. The Southern Belle is a woman of spotless manners and morals, much of which can be contradicted by Scout and Mayellas mannerisms, but emphasized by the beliefs of Aunt Alexandra and Miss Maudie (Lynch).The history of Southern Belles rests upon a description, a code, a pigeonhole - which legitimizes and authorizes the interpretation of coating and nature, masculinity and femininity, high quality and middle-levelity, power and control (Oklopcic). The whole idea revolves around a fear that women capacity rebel against the traditionalistic system of government, in which the man holds the highest authority. If the dividing lines amidst superior and inferior people were to be reject... ... middle of paper ... ...y, Miss Maudie Atkinson resembles a Southern Belle with her hospitality and commitment to Jem, Scout, and Dill. In addition, she is optimistic, which is a exacting feeling she inflicts on others, and is sensitive to everyones feeling, no liaison their race.Works CitedHakala, Laura. scouting for a gambol Gender-Bending Behaviors in harper Lee s To defeat A Mockingbird. 2010. electronic Theses Dissertations. Paper 176. 17 Dec. 2015. .Lee, Harper. To Kill a Mockingbird. New York lofty Central, 1960. Print.Lynch, Sally. Any reliable Southern Belle Knows the impromptu Rules of the South. Elon Pendulum. 11 Apr. 2002. Web. 15 Dec. 2015. .Oklopcic, Biljana. Southern Bellehood (De)Constructed A Case field of study of Blanche Dubois. Americana. 2008. Web. 22 Dec. 2015. .Spears, Kate. word form of a Southern Belle. Deep South Magazine. 2 June 2011. Web. 15 Dec. 2015. .

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PET HOUSE - Coursework ExampleThis report aims at conducting an analysis of Mungo and Maud with respect to its mission, vision and squad structure, along with other factors that may bring down considerable effects on its adopted do of New Product Development (NPD). The report also presents a reflection upon the structure, performance, innovation and creativity of Mungo and Maud during the surgical procedure of NPD with due significance towards the benchmarking techniques used by the company.Vision is a statement about what or how a team would like the things to be. It can be regarded as a brief picture of future possibilities and attainments that the team shall be striving to create in due course of time (Grusenmeyer, 2014). Correspondingly, the vision considered developing the NPD process of Mungo and Maud, and accordingly for the team will be concentrated on preserving the uniqueness of the company and its brand image among the worldwide customers that are suitable for the fav orites comfort. Hence, three keystone elements will be considered as important in the vision of the team, i.e. uniqueness, quality and availability.A mission statement, in general, can be defined as the strategic direction to achieve the determined goals with proper usage of the available resources, in combination with the pre-defined vision of the team and the organisation (Grusenmeyer, 2014). Accordingly, in the context of Mungo and Maud, the mission of the team will be to ensure that the customers are served with superior quality of products, which are diversified in various market segments and product lines including human clothing and stationeries, pet products and gift items for humans and pets. Moreover, the team will also strive to offer its products in a quality assured by reasonable price to gather customer affordability.Team structure is referred as the group of professionals with various

MK 491 Seminar in Marketing-Report Research Paper

MK 491 Seminar in Marketing-Report - Research Paper ExampleSince then it has literally transformed to a giant firm employing over 10,000 people. Google Inc. is a household name for their search engine service. Google has become so big now that it has almost become a new word in English language. Research Question The Research question posed here is discussion of the product, set, promotion and distribution strategies adopted by Google Inc. Literature Review Google Inc. is one of the top technology companies in the world. It offers a range of products and services which caters to the needs of the users. This social club is present across different study in the Internet and most of the consumers use their products and services in e rattlingday life. Google hence uses different strategies to market their diverse products and services. Since they offer such diverse adjust of products and services, they use different market segmentation outline to reach out to their consumer base. The ir positioning strategy has to be prefect so that they live up to consumers demands. Similarly their pricing and distribution strategy has to be developed to make them be on profit terms with other competitors. Analysis and Findings Overall business and marketing strategy of Google For Google their biggest success factor is the search engine which they have created. Google alone earns millions of rupees through advertisements. For Google information gathering is the key to their success. It makes all the products and services in such a way that it caters to all the segments in the market. This makes non-profit and private use by users absolutely free of cost. The founders of Google have a strong liking to education and libraries. The atmosphere of the company is like a university where continuous research and analysis of their product and services are done. They strive continuously for better search methods so that more expedient information is ready(prenominal) to the consumers t hrough as many means as possible. Hence all the employees are encouraged to create something new and are rewarded for their suit through means like freedom with work hours, free meals, competitive pay etc. It organizes Annual Code Jam international competition which aims at solving the mind racing problems, and the winner is given large amounts of money. This helps them to find bright new employees. Hence Google primary business strategy is the psychiatric hospital which the innovation in their products and services which they brings in front of the consumers. They have been largely successful at their overall business strategy. Segmentation strategy The segmentation strategy of Google is very diverse. Google has a diverse product line and hence it is present everywhere to cater to a number of users worldwide. For instance Google Search and other products are available to users at over 110 languages and it is still expanding (Anderson, Lazarus, Loftsgaarden and Weiss, 2003). Accor ding to a survey conducted in United States it was seen that their Search Engine was popular among users less than 34 long time of age. Among them 55% of the users are male. Their users are predominantly technologically adept. Most of the users are business professionals. Again the products like Google plus, Google hangout, Picasa indicate that they are targeting the young peoples who are in their colleges and like to engage in social networking. One of the best Google products is the YouTube

Impact of different variables on the economic growth of Sweden Dissertation

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Strategic HR Approach Research Paper Example | Topics and Well Written Essays - 1250 words

Strategic HR Approach - Research Paper ExampleI will discuss some of the solutions that I use to settle down issues within my focal point enterprise. It will also address some issues in employee gum elastic and benefits. As the train of human resources I have to evaluate the available resources in relation to the military unit required. Environmental analysis, evaluation, and formulation are also demand for effective execution (Armstrong & Baron, 2002 70). 1) Health and security of workers At one time, an employee had cancer and had to be hospitalized for two months, which consumed all her finances and left her with hospital bills to clear. As the head of human resource, I had to issue a statement to the finance department for them to release the finances. This was going to be dependent on the nature of output that she gave the enterprise. Since her public presentation was an asset to the organization, she got the cash. The rewards comparison to effort determines the eligibili ty of the workers to the institution. Such individual(a)s, who help the organization towards achieving its goal, the enterprise have the obligation to maintain them and integrate them into the institution (Sharma, 2009 98). Before employing workers, they sign an practice session contract that entitles them to interests and other flexibility offers. Such benefits help cater for the employee needs. The government has also come up with enactments to ensure that workers get friendly working cost (Armstrong, 2008 154). As the human resource director, I have the obligation to recruit new staff to the enterprise, and hence there are considerations to make including academic competence and readiness to work in a competitive environment before taking in new staff. 2) Effective relations between workers and supervisors Strategic management helps the institution realize its objective by ensuring proper maintenance of the workers. A change with the supervisors seemed necessary. Nevertheless , on changing the supervisor, more accidents were reported and the supervisor complained that the workers output was good low. As the head of personnel, I had to find a solution to help us regain our output and to motivate our workers on their performance. The supervisor lacked the skills to motivate the workers to advance their performance, and he should have noted that the people working were older which affected their performance. Leaders should not exert unnecessary pressure causing confusions and disrupting workers (Armstrong, 2008 147). For effective management, an individual needs to be keen, committed with excellent problem solving skills and well equipped with the knowledge to help in understanding personal responsibilities clearly. I had to get wind the supervisor on how to handle our staff to avoid further accidents, which were due to tension among the workers. By training, giving orders, and detailing in a manner of performance helped the organization retain back to i ts production quantities that the supervisor improved with time after learning how to handle the personnel. It was impossible to lose all the experienced workers in the enterprise and hence the only strategy was to resolve on how to maintain both (Armstrong & Armstrong, 2011 310). 3) Equality Punctuality in the job is quite noteworthy, and all personnel are subject to the rules irrespective of their positions or relations in the enterprise

Cost Accounting Case Study Example | Topics and Well Written Essays - 500 words

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Legislative Analysis Essay Example | Topics and Well Written Essays - 1000 words

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ECOLOGICAL FOOTPRINTS-Calculate your ecological dance timber(1) Manipulate your ecological footprint(2)Reflecting on your ecologica - Assignment ExampleThe footprint calculator will be determined by the daily choices we make as individuals and communities, for example choosing to recycle, or cycling to school instead of driving. Since everything we do has consequences to our planet, we must aim to ensuring that we castrate our ecological footprint. I used the global footprint network to calculate my ecological footprint. The main steps used to calculate my ecological are dispirited down into four categories carbon footprint which includes home and transport energy, food footprint, housing footprint and goods and services footprint ( Tinsley, 2006). Ecological footprint is calculated in global hectares/ acres. The quiz provides an estimation of the ocean and land that can support waste produced from consumption in the workplace, household, food, goods and services, housing and ene rgy used in transportation. after(prenominal) taking the quiz, if every person lived the same lifestyle like I do, we would need 4.88 earths to live in. It is apparent that the lifestyle I live, in a polished household of two, is very unsustainable, and I should do more towards ensuring sustainability of planet earth for current and future generations to be able to enjoy ecosystem goods and services like I do. ... Part two According to estimations, in order for all organisms to survive in this planet we each need an ecological footprint of 0.8. An ecological footprint of 4.88 is very unsustainable since we only have one planet. Developed countries have larger carbon footprints compared to less developed countries, which are growing. Promotion of western civilization lifestyles, such(prenominal) as excess shopping, will lead to an increase in the ecological footprint. As discussed earlier, small lifestyle changes can go a long office to ensuring we make a big impact. One of the ch anges include buying locally produced food and less packaged foods sold in stores and supermarkets, like I soon do, to reduce the footprint. In case it is necessary to buy packaged food, then the packaging should be recyclable and of lesser quality. It is necessary to reduce the waste produced by the household by purchasing only goods needed for short periods of time, mostly a week to reduce wastage. A good example is buying goods in bulk which is usually packaged in cans and bottles, which are not degradable, and lead to pollution of the earth. Other steps to reducing my footprint include drinking lean water which is safe to drink instead of bottled water, reducing meat consumption, because the more animals are grazed to meet meat consumption, the more methane gas is released, which is a immature house gas. Buying foods that are in season is good because purchasing out of season fruits and vegetables means that they have been flown in from other countries, which increases my car bon footprint. I should change the activities I engage in during my spare time to reduce my carbon footprint such as restaurants and saunas. The housing footprint is a step used in

A Railway Journey Essay Example for Free

A Railway Journey EssayI am a frequent traveller. Thats because I am a sm altogether townsfolk boy from Rourkela studying in the national capital of India. My batch friends who live nearby take e truly opportunity to go home be that a one day holiday or a weeks holiday. I on the some other hand shtupnot exploit every holiday because travelling takes me 48 hours to reach home. Unfortunately there is no direct rent from Delhi to Rourkela. So I have to switch trains in a preferable stop. I usually prefer Ranchi aim. From Ranchi to Rourkela there is just one train in the evening that is the 7 pm train. My usual itinerary is that I travel from Delhi to Ranchi via Rajdhani which reaches there at 4 pm, and consequently I take the 7 pm train to reach Rourkela at 11 pm. I was so engrossed in my studies and exams that I forgot to book my ticket before time.When the holidays came near I suddenly realized that I hadnt booked my ticket. I immediately opened IRCTC website from my lap top, and precept that my usual train Rajdhani was completely booked and no more tickets were available. I couldnt risk booking a waiting list ticket so I booked an alternate train which takes relatively more time but I thought Ill make it. It was supposed to reach Ranchi at 530 pm. I thought that I have a reasonable time gap and I can easily make it. briefly my exams got over and the time came for me to go home. To be frank, I usually get bored at home. But the idea of going home, the packing of my stuff, the travel and the jaunt is what excites me. I said goodbye to my friends, hugged them, and wished them happy holidays. A friend gave me chocolates for my jaunt and wished me happy journey. I just love this feeling. Since the exams were over they had nothing else to do, so they came with me to the station to see me off. I bought a bottle of Thums Up. Yes thats my favourite drink. I went on and sat on my berth. I eer prefer the side decline when I am travelling alone.There is a sense of privacy and is comfortable as well. I waved at my friends as the train started to move. I was very happy, but my subconscious was slowly telling me that this train better not be late because otherwise I am screwed. My father will bait me for my irresponsibility. Since it was not Rajdhani, its standard was not that good. Moreover I had to buy food for every meals and the compartment was also not that clean. But I knew I can fight as long as I get a charging socket nearby. I have a laptop and I love games. I can hap my time very easily. For some reason I dont know why, I like to travel alone. One of the biggest and consistent problems faced by a youngster preferably male travelling alone is that someone always will request him to exchange his berth with someone who needs it more.Be that a senior citizen, or a family whose all tickets are concentrated in one area and only one is far away. Whatever it whitethorn be, we boys have to suffer. There is no point in booking tick ets early if you dont get the behind of your choice. And there is no way you can say no to them because they are elder people and they make such horrible requesting faces with puppy eyes that you just cant deny. A passably middle aged person requested me to trade my seat for his upper berth in a dissimilar coach skipping 3 coaches in the middle. I said lets see in the beginning but later on I had to give in because I had no other option. He helped me shift my luggage and thanked me a lot later on. Travelling alone is some kind of a self-assessment time for me. I analyze what I have done in the past, I day dream a lot in this time and set personal goals. As soon as we cross Delhi and reach Ghaziabad my telecom service (Reliance) initiates the roaming facility and unfortunately my unlimited SMS pack becomes void.My parents keep checking on me name at regular intervals. After some point it becomes very irritating because it costs even to receive phone calls. I look at the scenes ou tside the window. I feel bad when I see the people living near the railway tracks, the slums and the poverty. I stare at the empty advertisements loaded with spelling and grammar mistakes on the boundary walls of the slums and on houses. straightaway the Travelling Ticket Examiner (TTE) came to check the tickets of the passengers. When my turn came I showed him the ticket, he said that my ticket is booked for a different compartment, which has different TTE, so I have to show it to him. I said we have exchanged the seat, but nothing that I said mattered. So I had to go back to the former compartment and ask that person to show his ticket to the TTE of my compartment. Same thing would have happened to him so he took my ticket. It was an unnecessary exercise and I hated that person for the troubles he gave me.The sounds of children crying and yelling are sometimes intolerable, but there is nothing one can do about it. I try to console myself by saying that I was also like that one d ay, funny but true. The vendors keep on moving here and there shouting and selling. Its clear up to a certain limit. After that you just cant listen to their annoying voices anymore. There is total chaos. So I put on my headphones and listen to music. What a great relief that is Soon the day came to an end, and I went to relief early. The next day when I woke up I went out and fleecy my teeth. After that I asked the attendant whether the train was data track late or not. He said yes, one and a fractional hour late. I became neural because then Ill not make it on time and Ill miss the connecting train. Hoping that the train will make up for the lost time I went back to my seat and lied down worried. What should I tell my parents if I missed the train? What will I do? Where will I go? Questions like these haunted me. I ate my breakfast and read the newspaper that I bought from a vendor. I tried to pass my time but my understanding was unconsciously worrying about the consequenc es.As time passed I noticed the arrival time had crossed, and the train was still running one and a half hour late. My heart started beating faster with every second that passed. Soon the train came to a halt and I reached Ranchi at 645 pm. Ranchi has dickens different stations, one being Ranchi and the other Hatia. I had reservation up to Hatia, but if I had waited for the train to reach Hatia, I would have missed the connecting train. So I took a chance and left the train with my luggage and ran in search of an auto. I put in an auto-driver, the first one that approached me. I asked him how much he will take to get me to Hatia station, to which he answered 100 rupees. I said Ill give him 150 if he takes me there within the next 10 minutes. He being a sport took my luggage and placed it in his auto and I sat and then we rushed to through a different path.I became surprised as to why was he taking me through a different route. He said it is a longer itinerary, but the road is ver y smooth so we will reach early if he drives very fast. As bad as this nightmare was, it was about to become worse because it started to rain and was becoming very dark. The driver was very instrumental, because he broke all the traffic rules, crossed all the red lights but we reached Hatia at 7 pm. I thought I had missed it. But still I paid him for his bravery and I took my luggage and rushed towards the station. To my surprise I found that my connecting train was still standing on the platform and my previous train had not yet reached Hatia. I took a sigh of relief and then I ran towards my compartment, and took a seat. Just as I sat on my seat, drenched from head to toe, the fellow passenger sitting next to me requested me to trade my seat for his in a different compartment. I was still breathing heavily. But I was so happy that I made it in time that I accepted. We went to the very next compartment and he got me a lower berth. I was happy that things are turning my way. No one further wanted to exchange my seat.I sat down wiping my face with my handkerchief. Then I called my mother and shared my adventure with her proudly. She was amazed with the story but I could hear my father calling my irresponsible from behind. I could not help but laugh. I would have reached Rourkela by 11 pm. I was thinking of taking a bath and then would sleep. Just when I thought nothing else could go wrong the train stopped at a very small station at 10 pm. Then I motto people coming out of the train. I panicked. I asked my fellow passengers among which a boy of nearly my age. He said that this train has stopped and will restart at morning 6. It is a naxalite-attack prone area. So the train wont run to prevent accidents in the dark. short I saw the police patrolling the train. I called my mother and updated her on the situation. This meant Ill reach at 7 am in the morning.I was literally criticizing my luck. some people went to the waiting room, but I stayed and so did the b oy sitting next to me. We thought of sleeping, but it was unsafe. So we decided to keep up all night. So I took out my laptop and we decided which movie to see from the large movie database I had kept in hard drive. Luckily the socket was running and so was the air conditioner. We stayed up all night watching movies back to back. Slowly the people passing by or the people who heard the preventative from my laptop came near our cubicle. They also got interested and sat down. Soon there was a gathering of 8-9 people.The few people who were sleeping nearby started to complain that we should sleep as we are disturbing them. But it was too late to stop now because there were a lot of people who were actually enjoying the movie. So we act till 6 am in the morning. The train started at sharp 6 am. I reached Rourkela at 710 am. I came out and saw my father standing in the platform waiting for me. Finally I reached home. It was a huge relief. Surely it was a journey to remember. The ups an d downs and the adventures were memorable. A railway journey surely takes more time and has a lot of problems attached to it, but has a lot of memories attached to it as well. This is one of the main reasons I always prefer to travel in train.

Nursing Career and its Advantages in doing Higher Education Essay Example for Free

arrest locomote and its Advantages in doing Higher Education EssayAbstract Nursing image is changing totally(prenominal) day from ancient gown and cap to colored scrubs. state choose care for for different reasons. I chose this profession because I like to be a role model for the new controls. after I graduated as a Registered Nurse (RN) in 1999 my first patient said, If an Angel has dropped from heaven that is you nurse. R.Mariam (personal communication, June, 1999). This sentence inspired me a lot and gave hope in my travel. Job satisfaction is an essential part in all profession especially in this field since, we deal with life and death and it aids to raise patients safety, performance, quality of care, patients satisfaction and productivity of the organization. Like in any other field, this field likewise has some frustrations, but facing the problem and coping with frustrations is what helps us to reach the goal.This paper also explains the advantages of doing continuing precept since, nursing profession is widely spreading and changing every day and it needs highly qualified knowledge adequate to(p) and competent employees to serve. Keywords Nursing profession, Career, Job satisfaction, patients safety, quality of care, performance, productivity, frustrations, and continuing education.Nursing Career and its Advantages in doing Higher EducationNursing is an art, science and profession by which we render care for the patients irrespective of all ages, religion, caste or gender who are acutely ill and in critical condition. Nurses around the world make the largest group of health professionals. They are the back bone of the healthcare system. Nurses are not only providing care for the patients, but they are also responsible for the emotional welfare of patients and their families too.Career as a Critical Care NurseWhen I was a kid, I always wanted to pursue a career in nursing or aesculapian field. I have a sister who is a nurse. At the a ge of 19 old age in India, Idecided to go for nursing peak and I graduated as a Registered Nurse in 1999. Nursing profession touched me a lot and it made my career interesting. I started my career as an Operating Room scrub nurse and circulating nurse. It was interesting everyday by not only taking care of the patients, but also managing the operating room activities, ensuring that the equipments are safe and sterilized, equipments are properly audited and consent forms were filled and signed by concerned members of the family. It is very all important(p) to be an operating room nurse, as the entire procedure depends on the efficiency and job knowledge. It is the responsibility of the nurse to be the mediator between the patients, families and the physicians. existence an operating room nurse I did not have much interaction with my patients.Almost all patients in operating room gets general anesthesia. As an OR nurse, I felt I am not interacting with the patients well and I am n ot fulfilling my job as a nurse completely. After few years, I decided to become an Intensive Care Unit (ICU) nurse. Transition from OR to ICU nurse was little hard for me initially, but I enjoy working with the patients and spending enough time with them and their families. At times, I have to be an advocate between the patients, families and doctors because we deal with critically ill patients. tenableness for Motivation to continue in NursingAccording to Locke and Lantham (2002), Personal goals play an important part in direction and maintenance of behaviors which is needed to achieve rewards. People who are confident, believe in their ability to achieve goal and believe that the attainment of goal will lead to successful career are the ones able to complete their task effectively to reach their goals (Lent, Brown, Hackett, 1994).Nursing profession is one of the widely expanding fields that call for passion according to (Raye, L. 2006). It is a good filling for people who find themselves more comfortable and satisfied in helping people who are in need to maintain and achieve normal health. Nursing offers wide variety of opportunities according to each individuals interests such as critical care unit, labor and delivery, pediatrics, geriatrics, telemetry, med-surg, oncology, infectious diseases, pain clinic, outpatient clinic etc. And alsoit offers continuing education and competencies to keep the knowledge and skills up-to-date (Raye, L.2006). It offers flexible working hours such as three twelve hour shifts or four ten hour shifts (Blanche, J.2010). And due(p) to the availability and shortage for nurses it offers incentive and bonuses for extra hours. It is a lifetime career which is flexible and rewarding. If we lose jobs in one position there are separate of available jobs in the market for talented individuals.It is also well-paying job with good benefits such as tuition reimbursement for higher education, medical benefits, life insurance and chur l care. Overall it is flexible. The reason why I have chosen nursing career was, a nurse who inspired me in my life and my interest towards, pity for human beings. The American Association of Colleges of Nursing (1998, 2008) and the National League for Nursing (2007) identified caring as the foundation for nursing. At the age of 15 years old, my dad had a massive heart attack and he was in Intensive care unit. He was intubated, on the ventilator, with so many drips infusing, with monitor dire all the time. My whole family was very upset and hopeless. The nurse who took care of my dad was very dedicated , honest and very knowledgeable , she went above and beyond in helping us in that situation, keeping track of vital signs, maintaining his breathing, keeping him hemodinamically stable, giving back care, mouth care, sponge bath and giving emotional harbour to the family and explaining whats is going on with him.Few days later my dad died in the hospital but the nurse who took care of my dad stayed in my mind. Since wherefore I always wanted to be a nurse who is caring, attentive to the emotional wellbeing of the patients and their families, providing emotional support because family place trust and self-respect in our hands. They want us to keep their loved ones comfortable, pain free and monitored all the time and not left alone. My passion for nursing grew when a patient or family member smiles at me and say Thank you, it enlightens me and lights up my day with more energy and spirit.Frustrations in Nursing ProfessionThe most important thing that frustrates me is the charting. right off most of the hospitals are computerized, but some hospitals still do paper charting and add more and more paper work every day. This means I have to spend more time doing paper charting than taking care of the patients.Sometimes we are short staffed and we have to do not only the registered nurse jobs, but we also have to be a house keeper doing accidental cleaning, secreta ry entering orders, patient care tech, Phlebotomist doing lab draws and also duty doctors with the patients lab and radiology results if we dont see them on rounds. These are the thing which frustrates me, because it reduces the time which we spend for the patient care. Overall, Frustrations are special K and it can happen in any other field but the nature of frustration may differ.Advantages due to addition Education in my Career1. Now most hospitals in New Jersey prefer Bachelors degree in nursing and there is a global shortage for nurses, it gives us job security (Blanche, J.2010). 2. It offers potential high income for well qualified employees. 3. More choice availability to go back to school to continue in higher education for nurse practitioners, nurse anesthetist and nurse educator. 4. It also helps us to interact with the other hospital nurses and health care professionals in classes which help me to improve patient care and make my job more enjoyable. 5. It gives knowledg e and skills in critical thinking in assessment and problem solving in everyday practice. 6. It offers opportunity to be a mentor for the new nurses and to be a resource nurse. 7. By doing Bachelors degree in nursing, I am sure by the end of the course I will be well trained in areas such as effective communication, lead and critical thinking which is very important in todays nursing practice as well as it is necessary for administrative position, question and teaching.ReferencesAmerican Association of Colleges of Nursing. (1998). The essentials of baccalaureate education for professional nursing practice. Washington, DC Author. American Association of Colleges of Nursing. (2008). The essentials of baccalaureate education for professional nursing practice. Washington, DC Author. Blanche, J. (2010). 10 reasons a nursing degree is a good best in education today. Retrieved from http//www.nurses-forum.com/blog/246/10-reasons-a-nursing-degree-is-a-good-bet-in-education-today/ Locke, E. A., Latham, G. P. (2002).

Bukidnon Deer Park and Wildlife Center Reaction Paper Essay Example for Free

Bukidnon Deer Park and Wildlife nubble Reaction Paper EssayOn August 26, 2012 I visited the Bukidnon Deer Park and Wildlife Center located at San Miguel, Maramag, Bukidnon. The purpose of the trip was to look at some fascinating wild zoologys that live from different parts of the world and to learn much about them.The first animals I visited were the mammals. Mammals atomic number 18 part of warm-blooded vertebrate animals that perk up, in the female, milk-secreting organs for feeding the young. The animals available at the park that represents this class were the Long-tailed Macaques (Macaca fascicularis), Palawan brook Cat (Arctictus binturong), Common Palm Civet (Paradoxuros hermaphrodites), Balabac Mouse Deer (Tragulus nigricans), Leopard Cat (Pronailarus bengalensis), Philippine Mouse Deer (Cervus marianus), and lastly the Wild Pig (Sus philippinensis). After we have visited the mammals we then go straight to the Aves. But on the way to the Aves we came along to pass by the Japanese Koi (Cyprinus carpio). These are carps with red-gold or white coloring, unploughed as an aquarium or ornamental pond fish, native in Japan. They were so fun to watch.Finally we arrive where the Aves are caged. Aves are two-legged, warm-blooded animals with wings, a beak, and body covered with feathers. These animals lay eggs from which their young hatch, and most of the species can fly. The animals available at the park that represents this class were the Philippine ophidian Eagle (Spilornis holospilus), Brahminy Kite (Haliastur indicus), Single-wattled Cassowary (Casuarius unappendiculatus), Dwarf Cassowary (Cassuarius bennetti), Indian Blue Peafowl (Pavo cristatus), Indian Ringneck Parakeet (Psittacula krameri), Blue-naped Parrot (Tanygnathus lucionensis), Pied Imperial Pigoen (Ducula bicolor), Nicobar Pigeon (Caleonas nicobarica), Golden Pheasant (Chrysolophus pictus), Spotted Imperial Pigeon (Ducula carola), dame Amherst Pheasant (Chrysolophus amherstiae), Bla cked-chinned Fruit Dove (Ptilinopus leclancheri), True Silver Pheasant (Lophura nycthemera), Mindanao Rofous Hornbill (Buceros hydrocorax mindanensis), Visayan Hornbill (Penelopide panini), and lastly the African Ostrich (Struthio camelius) which I liked the most because of its beautiful eyes and long eyelashes.Ostrich is in like manner the largest and fastest living bird. It is a two-toed fast-running bird with a long bare neck, small head, and fluffy dropping feathers. But sad to say, it cannot fly. The third and last animal I visited were the reptiles. Reptiles are animals with tough, dry skin covered with horny scales. Reptiles are vertebrates animals with backbone. They share characteristics common to other vertebrates fish, amphibians, birds, and mammals. But reptiles display a unique gang of characteristics that distinguishes them from other vertebrates. Like amphibians, modern reptiles are cold-blooded, or ectothermic.This means that they are unable to produce their own body heat, so they rely on the sunshine for body warmth, and much of their behavior is directed toward regulating their body temperature. Some of the most widespread living reptiles are turtles, lizards, snakes, crocodiles, and alligators. The park only exhibit crocodiles among the class reptilian. They have the Saltwater Crocodile (Crocodylus porosus), and the Philippine Crocodile (Crocodylus mindorensis). The Bukidnon Deer Park and Wildlife Center helped for the maintenance of these wild animals that are near to endangerment and they also hatch eggs and do make for these animals to survive in this cruel world. This is very important so that our next generation can still see this wonderful creatures and gain knowledge at them.

Permanent versus Transitory Earnings and Security Valuation

Permanent versus Transitory Earnings and Security ValuationIn this conceive we testify the role of permanent and short-lived pelf and silver flows in explaining guarantor r in three major(ip) capital markets, UK, regular army and France. We hypothesize that the relationship between alter flows and security upshots improves when net profit be transeunt and this robustness is country specific. The dataset consists of to a greater extent than 40,000 USA, UK and french firm- stratum observations altogether over a ix year period. Multivariate statistical retrogression abstract is undertaken to test the major research hypotheses. Results auspicate that when meshwork argon fugitive ( non stable), investors pay more oversight to interchange flows and less assist to lolly, a way out indicating that investors penalize firms with unstable pay. In summary, the evidence provided in this study supports that indeed there atomic number 18 substantial differences in the way investors and monetary analysts perceive pecuniary breeding such as simoleons and exchange flows in the UK, France and the USA. These results should be of great brilliance to the major stakeholders such as investors, creditors, financial analysts, especi altogethery afterward the recent global financial crisis and the collapse of giant organizations worldwide.Keywords Permanent and Transitory Earnings, Capital markets, Earnings, Cash flows, France, confirmable.* Dr. Melita Charitou is an Assistant Professor of Finance and Accounting, University of Nicosia, Cyprus. Address for correspondence partition of Finance and Economics, School of Business, University of Nicosia, Cyprus, email emailprotected.1. INTRODUCTIONCapital markets emphasized to a great extent the entertain relevancy of pelf in the marketplace. The usefulness of winnings has likewise been examined recently in conjunction with notes flows (Bali et al (2009), Banker et al (2009), Bartov et al., 2001 Charit ou et al., 2001, B altogether et al., 2000, among others). Empirical research provided evidence to support that earnings are more useful than notes flows in the capital markets. Existing evidence on the association of operating capital flows beyond earnings in explaining security returns has been inconclusive. Furthermore, to fitting comparative international research on the think of relevance of cash flows has been limited. Moreover, researchers argue that when aggregate data is used, it is assumed that the relationship between earnings and cash flows with security returns is equivalent across firms. It should be noted that this assumption that investors react identically to earnings and cash flows of all firms is not that pragmatic.The present study hypothesizes the repute relevance of earnings and cash flows is country specific and it depends on the transitoriness of earnings.Earnings persistence studies consistently report that earnings persistence is significantly positiv ely associated with ERC (Easton and Zmijewski, 1989 Donnelly and Walker, 1995 Ali and Zarowin, 1992 Chambers, 2004). Cheng et al. (1996) extended prior studies on this topic and added cash flow variables in their models. They found that the incremental information content of cash flow from operations(CFO) should increase with a decrease in the permanency of earnings. Furthermore, Ali (1994) using non-linear models concluded that earnings, cash flows and working capital from operations(WCFO) contribute incremental information, which increases the lower are the unconditional changes in earnings, cash flows and WCFO respectively. Finally, Ali and Zarowin (1992) show that the more transitory the previous periods earnings are, the greater the increase in the ERC and the anticipate incremental explanatory power from inclusion of the level variable. tally to Cho and Chung (1991) the persistence measure used in those studies has 3 limitations first, although persistence is changing ove r time, a constant parameter assumption is made which is problematic, especially when estimations are based on annual data for several year time series. Second, a measurement illusion problem exists, from using time-series reported earnings. Easton and Zmijewski (1989) use revisal coefficient avoiding to some extend the latter problem. The third limitation is that persistence as measured by the time series of earnings is a crude legate for the construct because it contains little economic content.Researchers also extended prior studies in order to examine the value relevance of the permanent and transitory earnings. Cheng et al (1996), Ali (1994), Ali and Zarowin (1992) and Easton and Zmijewski (1989) among others examine the impact of permanent and transitory earnings on the relations between returns and earnings or between returns and cash flows. Ali and Zarowin (1992) concluded that for firms with permanent earnings in the previous period, when the earnings level variable is i ncluded in the model, the incremental explanatory power and the increase in Earnings Response Coefficient (ERC) are small. Cheng et al. (1996) investigated whether the incremental information content of cash flows increases when earnings are transitory. Transitory earnings have smaller marginal impact on security returns. Moreover, their results showed that the incremental information content of accounting earnings decreases, and the incremental information content of cash flows increases with a decrease in the permanence of earnings. retroversion analysis was undertaken to test the major hypothesis. A sample of more than 40,000 USA, UK and cut firm year observations was used to test the research hypotheses. The major conclusions of the empirical results are summarized as follows. First, regarding our sanctioned advise which stated that earnings and cash flows are associated with impart prices in USA, UK and France, results indicate that indeed both earnings and cash flows are t aken into consideration by investors in their investment decisions. Second, regarding our major hypothesis which stated that the value relevance of earnings and cash flows is country specific and depends on the transitoriness of earnings, results indicate that when earnings are transitory (not stable), investors pay more attention to cash flows and less attention to earnings, a result indicating that investors penalize firms with unstable earnings.In summary, evidence provided in this study supports that indeed there are substantial differences in the way investors and financial analysts perceive financial information such as earnings and cash flows in UK, France and USA and that the value relevance of cash flows depends on the transitoriness of earnings..2. LITERATURE REVIEW and Hypotheses development.Earnings are of primary importance to managers, because managerial administrator compensation contracts are usually based on earnings. Managers select financial reporting methods to maximize the value of their bonus awards through incentives created by bonus schemes. In addition, managers indulge in income smoothing, that is, taking actions to dampen fluctuations in their organizations earnings, as investors pay more for a firm with a smoother income stream (Dechow et al. 2003 Barth et al. 2005).In the sometime(prenominal) few years there has been an increased interest in the role of earnings and cash flows in explaining security returns.Contextual factors, such as earnings transitoriness, have a common objective. To identify specific circumstances where the value relevance of earnings and cash flows is altered (improves or deteriorates). Using USA data, freeman and Tse (1992) and Ali (1994) showed that transitory earnings have smaller marginal impact on security returns. Cheng et al (1996) and Charitou et al (2001) extended these studies by hypothesizing that when earnings are transitory, the value relevance of earnings diminishes, whereas the value relevanc e of cash flows is expected to increase. Earnings transitoriness was measured as the earnings change scaled by the ancestor of period price and also by the earnings to price ratio. Extreme values of these measures could be considered as an indication of earnings transitoriness. Transitory items are expected to have limited valuation implications. Examples of transitory items in earnings include current and long-term accruals such as losses ascribable to restructuring, current light through asset sales of previous periods increases in market values, one time impact on income from changes in accounting standards. The results of the Cheng et al. (1996) study indicated that a) when level and changes in earnings and cash flows are included in the model, all are value applicable in the marketplace, and b) when earnings are transitory the value relevance of earnings diminishes substantially, and simultaneously the value relevance of cash flows increases.In summary, these results are in deed of great importance since earlier studies assumed that the earnings returns relation is homogeneous across firms. These studies, however, disprove this assumption and indeed show that the value relevance of earnings and cash flows depends on the permanence or transitoriness of these measures.The present study goes a step further to examine whether the value relevance of earnings and cash flows is country specific and whether it depends on the transitoriness of earnings.2.2 Research HypothesIsEmpirical evidence supports that earnings are valued more than cash flows in the marketplace. Extant evidence though on the incremental information content of cash flows beyond earnings in different countries when earnings are transitory has been inconclusive (Barth et al., 2004, Bartov et al., 2001). The inconclusive results in prior studies, and the limited research on this figure provide motivation for this study. The research hypothesis to be tested isHypothesis 1 The value relevance o f cash flows improves when earnings are transitory, whereas the value relevance of earnings decreases when earnings are transitory.The framework developed thus off the beaten track(predicate) suggests that both earnings levels and changes have explanatory power when they are included simultaneously in explaining stemma returns. Earning changes are used as a proxy for unforeseen earnings, followers the assumption that earnings follow a random walk. ground on these arguments, in developing the theoretical framework on the transitoriness of earnings, it is proposed that annual earnings follow an Integrated Moving Average, IMA (1,1) process, which includes both levels and changes, i.e. permits for both transitory and permanent components. IMA was chosen because prior theoretical and empirical evidence shows that annual earnings follow a random walk (Cheng et al., 1996 Easton and Harris, 1991).This hypothesis predicts that the value relevance of earnings decreases when earnings are transitory and therefore, the value relevance of cash flows improves in all three countries when earnings are transitory. The issue of the time permanence of earnings has raised the stimulus in the present study in examining the role of operating cash flows when earnings are transitory. As Cheng, Liu and Schafer (1996) argue, earnings whitethorn contain transitory items with limited valuation implications. For example, transitory items that whitethorn be included are current and long- term accruals such as losses due to restructuring, current citation (through asset sales) of increases in market value previously (or currently), one-time impact on income from changes in accounting standards etc. Moreover, because of compensation contracts and debt covenants are a great deal based on reported accounting income, incentives exist for managers to introduce transitory elements in earnings. Dechow (1994) and Charitou et al (2001) also argue that because management has some discretion ove r the recognition of accruals, this can be used to manipulate earnings.Following Ali and Zarowin (1992) and Cheng, Liu and Schafer (1996), included in the theoretical framework, both levels and changes in order to characterise the unexpected components of earnings, whereas they also include levels and changes of cash flows from operations. This is done in order to test the hypothesis that when earnings are transitory the earnings response coefficients (ERCs) on both levels and changes ordain have reduced significance in explaining security returns. In this situation the importance of cash flows from operations will be greater. As in freewoman and Tse (1992) and Ali (1994) transitory elements are more likely to be present when unexpected earning values are large relative to price. Hence in the model 58, the coefficients c1t + c2t and c3t+ c4t pretend the estimates of the earnings and cash flow response coefficients when earnings are mainly permanent. The coefficients c5t+ c6t and c 7t+ c8t capture the additional information content of earnings and cash flows for firms with predominantly transitory earnings. It is expected c5t+ c6t to be prejudicial and c7t+ c8t to be positive. In summary, following the aforementioned theoretical framework, I hypothesize that the incremental information content of cash flows from operations is expected to increase as the permanence of earnings decreases (see also Freeman and Tse, 1992 Ali, 1994 and Cheng, Liu and Schafer, 1996. anterior studies that examined earnings transitoriness include Cheng et al (1996) for the USA and Charitou et al (2000) for the UK. Prior studies have not examined the role of the cash flows when earnings are transitory in both Anglo-Saxon and code legality countries.3.0 Research Design3.1 Dataset every industrial firms that belong in the Manufacturing Industry (SIC 100-4299, 4400-4799), Retail Industry (SIC 5000-5999) and Service Industry (SIC 7000-8999) from the USA, UK and France over the recent ni ne year period were selected. Industrial firms that had all the information available for the computation of operating cash flows, operating earnings and security returns were included in the sample, resulting in the following firm-year observations for the recent nine year period USA =36695, UK =4234 and France = 1181. Consistent with prior empirical studies, observations that were regarded as outliers were excluded from the sample, i.e. observations with absolute change in earnings/market value, absolute change in cash flows/market value, earnings/market value and cash flow/market value greater than 150%. Also observations that were in excess of three absolute studentized residuals were considered outliers and were excluded from the sample. These restrictions resulted in approximate reduction of the sample size of about 2%, which is consistent with prior empirical studies. Therefore, the final sample size used for regression analysis purposes equals to 35872 firm-year observations for the USA sample, 4178 firm-year observations for the UK sample and 1165 firm-year observations for the French sample.3.2 Measurement of financial and market variablesIn order to examine whether investors in UK, USA and France take into consideration in their investment decisions the levels and changes of earnings and cash flows, independent of each other, the following univariate regression model will be usedUnivariate (Simple Regression) ModelRETit = b0 + biXi + eI (1)whereXi is replaced byE Operating EarningsE Change in operating-earningsCFO Operating cash flowsCFO Change in operating cash flows.RETit stock return for firm i measured over a 12-month return interval ending three months after the fiscal-year-end.b0 the intercept termbi slope coefficientei error termIn order to test whether both the levels and changes of earnings and cash flows are valued differently in the capital markets, namely in USA, UK and France, the following variable regression model will be used3.3 Per manent vs transitory earnings modelsIn order to investigate the role of permanence of earnings, the basic regression model that includes the level and changes of earnings and cash flows will be extended to include additional dummy variables.The following model will be testedRETit = c0 + c1Eit + c2Eit + c3CFOit + c4CFOit + c5Eit*D + c6Eit*D + c7CFOit*D + c8CFOit*D + eitwhere RETit= Security returns for the year,Eit = operating earningsCFOit = operating cash flows for firm i in period t, denotes the change in a variable,eit is the error term for firm i in period tD is a dummy variable taking a value of one when earnings are transitory and zero otherwise.Consistent with Cheng et al. (1996), devil alternative definitions are used to determine D. Under one approach, D equals 1 (0) when Eit/ Pit-1 is greater than (less than) its yearly cross-sectional median (Ali, 1994). Under the second approach, firms are ranked each year according to their Eit/ Pit-1 , placing firms with positive Ei t/ Pit-1 into the first nine groups with equal number of firms per group and firms with negative earnings in the tenth group. Earnings are classified in the bottom two and top two groups as transitory (D=1) and earnings in the middle six groups as permanent (D=0) (Ali and Zarowin, 1992, Charitou et al, 2001).4.0 EMPIRICAL RESULTS4.1. Descriptive Statistics table 1 presents basic descriptive statistics for all the earnings, cash flows and security returns variables examined in the study for all three countries (USA, UK and France) for the recent nine year period. Results indicate the following a) the mean security return for UK and USA is the highest (0.092 and 0.08, respectively), whereas in France is somewhat lower, 0.055, b) the mean earnings level is high for UK (0.057) and lowest for USA. For the French dataset the mean of earnings levels is 0.037 c) the mean of the cash flow levels is shown to be the highest for the French dataset (0.184) and lower for UK and USA (0.123 and 0. 057, respectively) d) as expected the standard deviation of the levels and changes of cash flows is always higher than the level and changes of earnings in all three countries. These results are consistent with the results provided in prior empirical studies. Moreover, untabultated correlation analysis results indicate that there are no significant correlations that may possibly affect the results.4.2. Regression analysis results4.2.1 Univariate and multivariate regression analysis results on the value relevance of earnings and cash flows for the USA, UK and France.Univariate results presented in table 2 indicate the following. First, as far as the value relevance of earnings is concerned, as expected, the results indicate that both the levels and changes in earnings are positive and statistically significant in all three countries. Interestingly, the size of the levels of earnings and the size of the changes in earnings is approximately equal in all three countries, in spite of the fact that the French financial reporting system is much more conservative. Specifically, the coefficients of the level of earnings are 0.759, 0.767 and 0.793 for the USA, the UK, and France, respectively. The coefficients of the changes in earnings are 0.701, 0.612 and 0.669, for the US, UK and France, respectively. As far as the R2 is concerned, results indicate that French earnings (levels and changes) are more value relevant than the earnings in the USA and the UK, even though the financial reporting system in France in more conservative. The R2 for the level of earnings is 11.20%, 8.80% and 6.70% for France, the UK and the USA. The same ranking applies to the changes in earnings, although the R2 is somewhat lower, indicating that the level of earnings is more value relevant than the changes in earnings.As far as the value relevance of cash flows is concerned, as expected, results indicate that cash flows are value relevant in all three countries. any the coefficients of the le vels and changes in cash flows are positive and statistically significant. The size of the coefficients of cash flows as well as the magnitude of the R2 are somewhat higher in the Anglo-Saxon countries, suggesting that cash flows could be less value relevant in France. Moreover, as it was expected the size of the earnings coefficients and the magnitude of the R2 are comparatively higher than the equivalent cash flow statistics. These results are consistent with our hypotheses, expectations and consistent with prior empirical evidence. This is due to the fact that earnings are considered more value relevant in the stock markets.4.2.2 Multivariate regression analysis results for examining the valuation of earnings and cash flows when the earnings are transitory.Hypothesis 1 predicts that the value relevance of earnings decreases when earnings are transitory and thus, the value relevance of cash flows is expected to improve in all three countries when earnings are transitory.The issue of the earnings permanence has raised the stimulus in the present study in examining the role of operating cash flows when earnings are transitory. As Cheng, Liu and Schafer (1996) argue, earnings may contain transitory items with limited valuation implications. For example, transitory items that may be included are accruals such as losses due to restructuring, current recognition through sale of assets of previous periods, increases in market value, one-time impact on income from changes in accounting standards etc. Moreover, because of compensation contracts and debt covenants are usually based on profit, incentives exist for managers to introduce transitory elements in earnings and thus manipulate earnings.Results in Table 3 provide evidence to support hypothesis 1, that is, when earnings are transitory the role of earnings in stock markets decreases and the role of cash flows improves. Consistent with prior studies and with my theoretical framework, I included in my multivariate regression model in Table 3 both the level and changes of earnings and cash flows (Cheng, Liu and Schafer, 1996), in order to characterise the unexpected components of earnings and the unexpected components of cash flows from operations. This is done in order to test the hypothesis that when earnings are transitory the earnings response coefficients on both levels and changes will have reduced significance in explaining security returns. In this situation the importance of cash flows from operations will be greater. Therefore, in the model in Table 3, the coefficients c1t + c2t and c3t+ c4t represent the estimates of the earnings and cash flow response coefficients when earnings are mainly permanent. The coefficients c5t+ c6t and c7t+ c8t capture the additional information content of earnings and cash flows for firms with predominantly transitory earnings. It is expected that c5t+ c6t to be negative and c7t + c8t to be positive.Specifically, results in Table 3 indicate the followin g. First, as expected, the sum of the coefficients of earnings (c3+c4) are positive and statistically significant in all three countries, the USA, the UK and France. These results indicate that in all three countries, the earnings are taken into consideration in the valuation of stock prices by security analysts and investors. Second, as expected, the sum of the coefficients of cash flows is positive and statistically significant in all three countries. Again, these results show that cash flows are distinguished to security analysts and investors in the USA, the UK and France for stock valuation purposes. These results are consistent with the results provided thus far in all previous models. Third, the sum of the coefficients of earnings c5+c6 is negative and statistically significant in all three countries, the UK, the USA and France. These results are consistent with my expectations and with my hypothesis. These results mean that when earnings are transitory, i.e. when the variat ion of the earnings compare to stock prices is relatively high (in the present study above its median), then the stock market does not perceive this information as good news and the relative importance of earnings on stock prices decreases. This is measured by the sum of the coefficients of (c1+c2) + (c5+c6). To give an example to make things clearer, let us assume that earnings are stable, not transitory. In that case the effect of earnings on stock prices in the UK will be 5.65 (sum of coefficients of earnings c1+c2). In contrast, when earnings are transitory for a firm in the UK, the effect of earnings on stock prices will not be 5.65 as above, but it will be 5.65 damaging 4.933 (b5+b6), which is 0.68 solo. So for, stable or permanent earnings firms in the UK the effect of earnings on stock prices is 5.65 whereas for transitory earnings firms the effect of earnings on stock prices in the UK is only 0.68.As far as the USA and France is concerned the results are consistent with t he UK results just discussed. Specifically, in the USA results indicate that when earnings are permanent the effect of earnings on stock prices is 5.88 (c1+c2), but when earnings are transitory (not permanent), then the effect of earnings on stock prices is only 1.08 (i.e. 5.88 minus 4.8 or c1+c2 minus c5+c6). Results in France also support the results of the UK and the USA. French results in Table 20 indicate that when earnings are permanent, the effect of earnings on stock prices is 5.66 (c1+c2), but when earnings are transitory (not permanent), then the effect of earnings on stock prices is only 1.15 (ie., 5.66 minus 4.51 or c1+c2 minus c5+c6).Fourth, as hypothesised, results in Table 3 support that the cash flow variables are taken into consideration by investors in investment decisions. Specifically, the sum of the coefficients of cash flows c3+c4 is positive and statistically significant in all three countries. For example, in the UK it is 0.15, in the USA it is 0.095 and in F rance is 0.18. These results are consistent with the results provided thus far in all previous models and hypotheses.Fifth, as hypothesised, results in Table 3 support that when earnings are transitory, investors and security analysts in the UK and the USA pay more attention to cash flows. This is evidenced by the sum of the coefficients of cash flows c7+c8. For example, in the UK when earnings are transitory, stock prices are affected more by 0.03 (c7+c8) from changes in cash flows. Similarly, in the USA, when earnings are transitory, stock prices are affected by 0.02 more from changes in cash flows. These results are very interesting because they show that in Anglo-Saxon countries such as the USA and the UK, investors do pay additional attention to cash flows because they do know that earnings are of lower value when they are transitory. On the other hand, consistent with prior evidence in previous models and tables of this study, French analysts and investors pay more attention t o earnings because their code law system make financial reporting in France much more conservative, and thus the variability of earnings is not that high as the variability of earnings in the UK and the USA.Sixth, in all countries examined, results support that the model is statistically significant and the variation of stock returns as explained by the R2 is 15.6 in the UK, 12.8 in the USA and 17.2% in France.In summary, results presented in Table 3 support my hypothesis that when earnings are transitory (not permanent), investors pay less attention to earnings and more attention to cash flows.5.0 ConclusionsConsistent with our hypotheses and our expectations, these results indicate that earnings and cash flow information is country specific, that is investors and financial analysts pay different attention to earnings and cash flows depending on the country under investigation and on whether earnings are transitory or permanent. Specifically, results indicate that earnings and cash flows are perceived differently by investors, depending on the country to which they belong. When earnings are transitory, investors in Anglo-Saxon countries penalize more these firms because the effect of earnings on stock returns is much more negative (c5+c6= -4.933 and -4.8 for UK and USA, respectively, whereas it is only -4.51 for France).The results of this study have practical implications as well and should be of great importance to the major stakeholders such as investors, creditors, financial analysts, especially with the modish events that are taking place, and the major collapses of giant organizations worldwide such as Lehman Brothers, Bear Stearns, among others. Regulatory bodies, investors, financial analysts and the financial press, blamed among others, the possible manipulation of financial information supplied to the investors by these organizations. The question raised, is whether this type of information is taken into consideration by investors in their investme nt decisions.