The Da Vinci Code Essay Example for Free

The Da Vinci Code Essay Also searching for the Grail is a secret cabal within Opus Dei, an actual prelature of the Holy See, who wishes to keep the true Grail a secret; the revelation of this secret would certainly destroy Christianity. The Da Vinci Code film, like the book, was considered controversial. It was met with especially harsh criticism by the Roman Catholic Church for the accusation that it is behind a two-thousand-year-old coverup concerning what the Holy Grail really is and the concept that Jesus Christ and Mary Magdalene were married and that the union produced a daughter. Many members urged the laity to boycott the film. Two secret organizations, the Priory of Sion and the Council of Shadows, whose existence is a polarizing issue, figure prominently in the story. In the book, Dan Brown insists that the Priory of Sion and all descriptions of artwork, architecture, documents and secret rituals in this novel are accurate. The Da Vinci Code was met with largely negative critical response upon its release on May 19, 2006. However, this did little to hamper its box office performance; it earned US$230 million in its opening weekend and was the second highest-grossing film of 2006 behind Pirates of the Caribbean: Dead Mans Chest. Cast * Tom Hanks as Professor Robert Langdon * Audrey Tautou as Sophie Neveu * Ian McKellen as Sir Leigh Teabing * Paul Bettany as Silas * Jean Reno as BezuFache * Alfred Molina as Bishop Aringarosa * Charlotte Graham as Mary Magdalene * Jurgen Prochnow as Andre Vernet * Etienne Chicot as Lt. Jerome Collet * Jean-Yves Berteloot as Remy Jean (RemyLegaludec in the novel) * Jean-Pierre Marielle as Jacques Sauniere * Hugh Mitchell as Young Silas * Seth Gabel as Michael the Cleric * Marie-Francoise Audollent as Sister Sandrine Plot In Paris, Jacques Sauniere is pursued through the Louvres Grand Gallery by albino monk Silas (Paul Bettany), demanding the Priorys clef de voute or keystone. Sauniere confesses the keystone is kept in the sacristy of Church of Saint-Sulpice beneath the Rose before Silas shoots him. At the American University of Paris, Robert Langdon, a symbologist who is a guest lecturer on symbols and the sacred feminine, is summoned to the Louvre to view the crime scene. He discovers the dying Sauniere has created an intricate display using black light ink and his own ody and blood. Captain BezuFache (Jean Reno) asks him for his interpretation of the puzzling scene. Silas calls a mysterious man known as The Teacher, revealing that he has killed all four protectors of the keystone and that all confirmed the same location. He dons a metal cilice on his thigh and proceeds to flagellate himself with a whip for the sins of murder. Facilitated by Bishop Manuel Aringarosa, Silas then travels to Saint-Sul pice and is admitted by an elderly nun; left alone, he excavates beneath the floor of the church to find a stone saying only JOB 38:11. He confronts the nun, who quotes the passage: Hitherto shalt thou come, but no further. Realizing that he has been deceived, Silas is enraged and kills the nun. Sophie Neveu, a cryptologist with the French police, enters the Louvre as well and slips Langdon a message which leads him to the bathroom. There, Sophie meets him and tells him that he is being tracked, a GPS tracking dot has been (unknown by him) slipped into his jacket and that he is a primary suspect in the murder case because of a line of text found by the corpse (P. S. find Robert Langdon). Sophie however, believes that Sauniere, who is revealed to be her grandfather, wanted to pass a hidden message on to her (Princesse Sophie, P. S. , was the nickname he used for her), and that he had wanted to bring Langdon into the equation so that he could help her crack the code. Buying some time by throwing the tracking device into the back of a truck, the pair begin exploring the Louvre, finding more anagram messages that Sauniere had left behind. Many of these relate to Leonardo da Vincis art, and the pair find a key with a Fleur-de-lis behind Madonna of the Rocks. Langdon deduces from this that Sauniere was a member of the Priory of Sion, a secret society associated with the Knights Templar. Pursued by the French police and cut off from the United States Embassy, the pair escape to the Bois de Boulogne where Langdon closely inspects the key. He notices an inscription on the side – an address. The address directs them to the Depository Bank of Zurich where the key is used for a safety deposit box. In the bank, they find Saunieres deposit box and open it using the 10 digit Fibonacci numbers in order (1123581321). Inside the box, they find a rosewood container, which contains a cryptex: a cylindrical container with five alphabetical dials which must be arranged in the correct sequence to spell out a 5-letter code word, in order to open and access the papyrus message inside. Using force to open the cryptex would break a vial of vinegar inside, which would dissolve the papyrus and destroy the message. Unfortunately, the police are called by a security guard and they are forced to leave. The bank manager, Andre Vernet, assists them in escaping by taking them as passengers in an armoured van to escape the routine checks of the police. In the back of the truck Langdon and Neveu have a lengthy discussion about the cryptex and Neveu says that her grandfather often played games with her involving cryptexes. Langdon says that the cryptex might hold valuable information or another clue about what they are trying to discover. Eventually, they come to a sudden stop and Vernet forces them at gunpoint to give him the cryptex. Langdon tricks Vernet and disarms him and he and Sophie escape with the cryptex in their hands. Langdon suggests that they visit his friend, Leigh Teabing (Ian McKellen), for assistance to opening the cryptex. Leigh Teabing turns out to be an enthusiastic seeker of the Holy Grail, which he believes is not actually a cup but instead Mary Magdalene. Mary was pregnant at the time of Christs crucifixion, and Teabing tells Sophie that the Priory of Sion was formed to protect the descendants of Jesus. Jacques Sauniere was believed to be a part of this society and Teabing suspects that he was training Sophie to join it also. Silas, meanwhile, breaks into Teabings mansion and attempts to steal the cryptex. Teabing uses his cane to knock Silas out and they escape again, taking the butler, Remy Jean, and Silas with them. The group escapes in Teabings plane, following the next clue to London. Fache learns of their destination, and alerts the London Metropolitan Police to apprehend them at the airport. But Teabing manages to slip the party past the police with a trick of misdirection. Teabing leads Langdon and Neveu to the Temple Church in London, which is shown to be a red herring. Silas is freed by Remy Jean, who is revealed to be a follower of The Teacher as well. The two take Teabing hostage, and Silas, believing Remy to be The Teacher, holes up in an Opus Dei safehouse. Remy is killed by the mysterious man after deceiving Silas. Silas accidentally shoots Aringaros and is shot by the police. Aringarosa is taken to the hospital and apprehended by Fache. Langdon is betrayed by Teabing, who is revealed to be the true Teacher. He escapes with the Cryptex, and attempts to find the next clue at Isaac Newtons tomb in Westminster Abbey, as Newton was another member of the Priory. Langdon and Neveau catch up with him, and chase him into the nearby hapter house. Teabing explained that he wanted to find Mary Magdalenes remains to prove he was correct about the Holy Grail and threatens to shoot Sophie if Langdon does not open the cryptex. Langdon throws the cryptex into the air, and Teabing fumbles and destroys it. Distraught at not receiving the code, Teabing is arrested, but Langdon had cracked the code (Apple, a reference to Newton) and removed the cl ue from the cryptex before destroying it. Using the clue, they travel to Rosslyn Chapel in Scotland where Magdalenes remains had previously been hidden. The remains had since been moved, but they meet other members of the secret organization that protected her. Sophie is actually Magdalenes descendant and therefore is the current living descendant of Jesus Christ. They vow to keep her safe before going their separate ways. In Paris, Langdon accidentally cuts himself while shaving and the line of blood on the sink reminds him of the Rose Line. He follows the Rose Line and finds the location of the Holy Grail, buried under the pyramid in the Louvre. Langdon then kneels above Mary Magdalenes tomb as the Knights Templar did before him. first-rate thriller . The exposition is actually the best and most valuable part of the film A great film to look at and Salvatore Totinos cinematography is pitch-perfect. This is a servicable enough adaptation, but like many others, the book is of course far better. Robert Langdon is a symbology professor who gets called into a criminal investigation that gets him wrongfully implicated. On the way to figu ring things out for himself, he begins a quest to discover the truth about the Holy Grail, the details having some very shocking revelations. I really liked the book. Its a standard thriller sure, but its so well written and thought provoking. In the end, you need to just put personal beliefs aside (same here) and just accept it as riveting and entertaing fiction. Even though it is just fiction, the details of the truth behind the Holy Grail are so well argued that Dan Browns ideas actually do seem like a realistic and plausible scenario. With this adaptation, it seems a little stiff, and more overly serious than the book, but its mostly faithful, for the most. Some details had to be changed for time concerns, others for content, but the end result here could be far worse. I enjoyed this a fair amount when I first saw it, but in revisiting it, some of that has worn off, and the films not as good as I initially thought, but its hardly a failure. Its just not as gripping and suspenseful as the book. The film is really well cast though, and their performances are better than average, especially those by Bettany and McKellan. The location shooting is good, the direction is fair, and having Howard as director ensures that the film has some decent clout and production values. All in all, its okay. The Twilight Saga: Breaking Dawn – Part 1 (commonly referred to as Breaking Dawn – Part 1) is a 2011 romanticfantasy film directed by Bill Condon and based on the novel Breaking Dawn by Stephenie Meyer. The first part of a two-part film forms the fourth installment in the The Twilight Saga series. All three main cast members, Kristen Stewart, Robert Pattinson, and Taylor Lautner, reprise their roles. Plot Further information: Breaking Dawn The film starts out as Bella Swan plans her wedding with the Cullen family. Before the wedding, Edward Cullen tells Bella that he has murdered people in the past. Undaunted by this, Bella and Edward go ahead with the wedding. During the reception following her wedding to Edward, Bella is visited by her friend Jacob Black. When Bella admits that she and Edward plan to consummate their marriage during their honeymoon, Jacob becomes angry but is held back by his pack. He then runs off into the woods, and Edward takes an upset Bella back to the reception. The couple spends their honeymoon on the Cullens private Brazilian island. Although hesitant, Edward has sex with Bella for the first time. After, Edward realizes that he bruised Bellas arm, back and shoulders during sex and he vows to never be intimate with her again, much to her disappointment; he later gives in to her seductions. Two weeks into their honeymoon, Bella discovers that she is pregnant with a baby growing at an extraordinarily accelerated rate. After consulting with Carlisle, they rush back to Forks. Bella refuses to consider having an abortion, and enlists Rosalies help to protect her wishes. Opposed to Sam Uleys plans to kill Bella and her child, which is thought to be a demon, Jacob angrily leaves his pack and arrives at the Cullens to protect Bella; Seth and Leah Clearwater join him, forming a new wolf pack. As the pregnancy progresses, Bellas health severely deteriorates. As a last resort, she begins drinking blood, which satisfies the fetus vampiric thirst and allows her to regain some strength. Soon afterward, Bella goes into a painful labor and gives birth to her child, Renesmee, anconflation of the names of Bellas mother, Renee and Edwards adoptive mother, Esme. To save her life, Edward injects Bellas heart with his venom to transform her into a vampire, but nothing seems to happen and Bella is thought to be dead. Greatly distraught, Jacob attempts to kill the baby, but stops when he realizes he has imprinted on the child. When the werewolves learn of Bellas death, they attack the Cullens house in an attempt to kill the baby. They are forced to stop after learning Jacob has imprinted on Renesmee (imprinting is the involuntary response when a werewolf finds his soul mate; thus under their wolf law, Renesmee cannot be harmed).

Contemporary Music and the Effects It Has on Youth Essay -- Essays Pap

Contemporary Music and the Effects It Has on Youth In a book written on Abraham Lincoln, the author states, "Who writes the Nation’s songs shapes the nation’s souls." (1) This statement is true. A quick look back at the music of the 1960's and 70's and the effects it had on society proves the statement. The question then arises, how does contemporary music effect modern society? More importantly how does it effect the most easily influenced group, the youth? There is no doubt that much of the popular music in 90’s culture has a negative message. The rise of rap, especially gangster rap and the continual popularity of heavy metal are major contributors to the negative message. The message in turn has a very negative effect on children. The language and actions described in this music gives kids a false perception of what the world is truly like. It also portrays to them that the actions are socially acceptable or good. Youths of the present have a much more difficult path to adulthood then the youth of the past. On a regular basis they are subjected to violence, drugs, and sex. Often times they are faced with making a decision for or against one of these vices. The majority of children will do what they think people they look up to will do. Often times the people they look up to are celebrities in music who send out a negative message. These celebrities often glorify sexism, violence, and drug use. 2-Live Crew was one of the first controversial rap groups to integrate itself into the public eye. Their lyrics, which are tame by today’sstandards, are sexually explicit and objectify women. "Their lyrics not only fail to satirize the myth of the hypersexual black, they also commit the moral blunder of sexualizing the vi... ... End Notes and Bibliography 1.)U.S. Congress. Senate. Committee on Governmental Affairs. Subcommitte on Oversight of Governmental Management, Restructuring, and the District of Columbia. Music Violence: How Does it Affect Our Children. 105th Congress, 1st Session, 6 November 1997. Pg. 1 2.)Epstein, Johnathon S. ed. Adolescents and Their Music: If It's Too Loud, You're Too Old. New York: Garland Publishing, 1994. Pg. 172 3.)Rose, Tricia. Black Noise: Rap Music and Black Culture in Contemporary America. Hanover: Wesleyan University Press, 1994. Pg 128-129 4.)See Epstein, Pg. 175 5.)See Congress, Pg. 1 Additional Works Potter, Russell. Spectacular Vernaculars. Albany: State University of New York Press, 1995. Ro, Ronin. Gangsta. New York: St. Martin's Press, 1996.

Case Report of Six Sigma at Academic Medical Hospital Essay

Six Sigma is a business management strategy designed to meet customer needs and process capability. Six Sigma seeks to improve the quality of process outputs by identifying and removing the causes of defects and minimizing variability in manufacturing and business processes. It uses a systematic project-oriented fashion through define, measure, analyze, improve, and control (DMAIC) cycle, including statistical tools, and creates a special infrastructure of people within the organization (like â€Å"Black Belts†, â€Å"Green Belts†, etc.) who are experts in these methods. Each Six Sigma project carried out within an organization follows a defined sequence of steps and has quantified financial targets (cost reduction, profit increase, etc). Overview: Project name: Six Sigma at Academic Medical Hospital (AMH) Problem: Patients with potentially life-threating injuries and illnesses are waiting for over an hour for treatment in Emergency Department at AMH! Although long wait times seemed to be readily excuses by many physicians due to complexity of managing emergency room and processes and clinical staff, it is still unacceptable for the patients. Targets: help Emergency Department (ED) at Academic Medical Hospital (AMH) to reduce the wait time Method: instituting Six Sigma at AMH and establishing a Six Sigma Foundations Teams, which undertake an application practicum on an assigned AMH project with, cooperate trainers acting as coaches. Six Sigma Foundation TEAM: Champion: Dr. Elbridge (establishes business targets and creates an environment within the organization to promote the Six Sigma methodology and tools) Sponsor: Dr. Terry Hamilton (key communicator and approves final recommendation) Owner: Nancy Jenkins (implementation and accountable for sustaining long-term gains) Black Belts: Jane McCrea (project leaders who are experts in Six Sigma methodology and statistical tool applications) Green Belts: Dr. James Wilson (trained by six Sigma methodology from hospital) The Foundations Team: (a group of local experts who participate in the project) &4 people (Nancy Jenkins, Patient Care Manager; Georgia Williams, ED registration Manager; Bill Barber, senior Clinician; and Steve Small, Senior Clinician and Quality Improvement Coordinator) Seven Process Steps and Activities for patients at the Emergency Department: Triage: The Nurse complete a preliminary assessment of the patient’s condition and ranks his criticality accordingly; Register: The Nurse obtain demographic and insurance information; Lobby: The Patient wait for the nurse call your name; Tx Room& Nurse: The patient do testing and get the results; MD: The patient wait for doctors. Questions: Q1.Describe how Six Sigma Methodology (DMAIC) is implemented in the â€Å"ED Wait Time Project.† As stated, Six Sigma is based on a 5 phase, step-by-step process that was used in the â€Å"ED Wait Time Project.† In the Define phase the team identified expected benefits of the project including expedited medical care delivery, improved patient satisfaction, reduced patient complaints, increased patient capacity and improved operational efficiency. Moving on to the Measure phase, the team determined the baseline measures and the target performance of the original process as well as defined the input/output variables. They collected 2 groups of data sets as well as administered a patient satisfaction survey, which produced the maximum wait times for pa tients. During the Analyze phase the team then analyzed the baseline study and found that two processes mainly influenced the wait time; the waiting room time and the time spent waiting on the MD. As the ED Wait Time Foundations team moved on to the Improve phase it was decided that they would improve: Patient flow, Care Team Communication and Streamlined Order Entry and Results Retrieval Process. By changing procedure by which the Priority Level II patients were moved, it resulted in less or no waiting room time and allowed patients to proceed to the examination room. Modifying ED zone assignments within the patient- care team and using new communication boards would reduce patient complaints and improve satisfaction. This change will also help with new central clerks that will help entering patients and decrease the amount of time that physicians and nurses are occupied. Lastly, in the Control phase the team ensures that the new standard operation procedures for moving patients through the ED are maintained. They compared the performance of the Emergency Department before and after in order to note their progress and set guidelines to preserve their advancement. Q2.Access the pilot results from the process changes. What should the team say to the Project Sponsor, Dr. Hamilton, and to the Project Champion, Dr. Elbridge about the results? According to the results, the pilot Lobby Wait Time mean value came in under the acceptable target of 15 minutes, and the MD Wait Time measure was improving(pilot mean was 8.9 minutes against a study 1 baseline of 16.1 minutes and a study 2 baseline of 11.2 minutes). Although pilot MD Wait Time didn’t reach the target set at 8.0 minutes, it was apparently improved. Pilot Lobby Times were better than established 15 minute target, the defect rate dropped, and the 95% confidence interval test on the study 1 median and study 2 median vs. pilot median validated statistical significance of the improvement in wait times. Results of MD Wait Times were stat istically significant in one of two Mood’s Median tests (study 1 vs. pilot). Positive trending was demonstrated in the comparison of study 2 to the pilot which showed that the MD Wait Time became shorter and the detect rate decreased. The outcome looked promising. However, the Hawthorne effect came into play, particularly in the study 2 data collection activities. Due to unreliable automated data-gathering procedures in the ED’s information systems and the need to use intra-departmental manual data surveyors, the presence of bias was recognized. The team needed to decide whether to redo some aspects of their work in the Improve phase. The data was not convincing enough, and the result of improvement in MD Wait Time was not very apparent. Q3.What are the obstacles to AMH adopting Six Sigma? The equation [Q*A=E] is the cornerstone of successful Six Sigma improvement implementation. It infers that the quality of process solutions multiplied by the Acceptance level of stakeholders is equal to the effectiveness of those results. In this case, the primary obstacle is the acceptance level of the hospital. NO matter which solutions result from the analysis, the potential for success will be limited without the acceptance of the people affected and involved. Getting people to embrace six Sigma reforms in ED was going to be an uphill battle. There are 3 reasons: 1) Physicians are not hospital employees, but independent contractors of a sort from the Medical school. It is almost a disincentive to participate since their incentives lie with research, education, and patient care specialty. 2) Dr. Hamilton who is the sponsor of the project was hesitant to get involved in anything that he was unfamiliar with or which would add to his already full plate. Also, Nancy Jenkins, who is the project owner, implementing significant process and behavior change were not among her strengths. 3) Last, it was noted that the Hawthorne effect came into play. The Hawthorne effect refers to a phenomenon in which participants alter their behavior as a result of being part of an experiment or study. It is hard for the team to get reliable automated date-gathering procedures. Q4.Consider whether or not the team should recommend a change in the Project Sponsor even at this late phase of the project. The project sponsor is supposed to be the reque stor of the project and is committed to its solutions. He/She should also be responsible to identify project goals, objectives and scope; remove barriers and aligns resources; serve as a key communicator of project progress and status and approves final recommendations. However, in this case, Dr. Terry Hamilton, the project Sponsor, had a lot of work in his own domain to focus on (busy vice-chair of the Medical School’s Emergency Medicine Department, active in several other department initiatives and responsibilities) and he was also an involved father and husband. As a result, he was so reluctant and kind of indifferent to this project. We would like to recommend the project team to change the Sponsor. Who’s elective? Dr. George Calhoun, the Emergency Medicine Department Chair, had remained at arm’s length throughout the team’s work. As the chair, Dr. Calhoun was in a position of influence over faculty and long-term changes that could result from the ED Wait Time Project. And we also learned that Dr. Calhoun’s interests and incentives were linked to achieving national emergency medicine program recognition and publications. So Dr. Calhoun is the appropriate candidate for the Project Sponsor. Q5.Based on what you k now of the project’s results, limitations, and key stakeholders, what would you recommend as the next step for McCrea in her role as the Black Belts of the ED Wait Time Project? According to the results and the analysis, there are many improvements we can do. There are four aspects of improvements: Eliminating interference factors They should reduce the Hawthorne effect recording the Wait Time without being observed by the staff. They should think of new methods to record the MD Wait Time more accurately because there were some bias and errors in the measurement. Perhaps we can use video camera to observe staff’s actions to make sure they comply with the rules of Six Sigma and to record the MD Wait Time. 2.Increasing the Acceptance level The equation, Q x A = E, is the cornerstone of successful Six Sigma improvement implementation. No matter which solutions result from the analysis, the potential for success will be limited without the Acceptance of the people affected and involved. I think increasing the Acceptance level is the most important mission for the next step. The tools and techniques are referred to as â€Å"The Change Acceleration Process,† or CAP. Several CAP techniques were used throughout the ED Wait Time project, including Process Mapping, Elevator Speech, Extensive and Creative Communication Plans and The Stakeholder/Resistance Analysis. 3.Quality Improvement Considering that the Pilot MD Wait Time apparently didn’t decrease, I suggest the team should look for some other methods for improvement. The current methods seemed not very effective. Changing some key members As the article mentioned, the project Sponsor, Dr. Hamilton, was not very active. He was very busy and was not interested in Six Sigma project. The project Owner, Nancy Jenkins, was not good at implementing significant process and behavior change. It’s less likely that the implementations will be sustained after the Six Sigma experts leave. Perhaps the two members mentioned above should be replaced by more competent people. As mentioned above, Dr. Calhoun may be the right person for the Sponsor. I also think that Dr. Elbridge should be more positive in this project.

Identify an Unknown - Experiment With Chemical Reactions

One exciting aspect of chemistry is that it explores how substances combine to form new ones. While a chemical reaction involves change, the atoms that are the basic building blocks of matter arent changed. They simply recombine in new ways. Students can explore how chemical reactions can be used to help identify the products of chemical reactions. Rather than randomly mix chemicals together, using the scientific method can help better understand what is occurring. Overview Students will learn about the scientific method and will explore chemical reactions. Initially, this activity allows students to use the scientific method to examine and identify a set of (nontoxic) unknown substances. Once the characteristics of these substances are known, the students can use the information to drawinference to identify unknown mixtures of these materials. Time Required: 3 hours or three one-hour sessions Grade Level: 5-7 Objectives To practice using the scientific method. To learn how to record observations and apply the information to perform more complex tasks. Materials Each group will need: plastic cupsmagnifying glass4 unknown powders in 4 plastic baggies:sugarsaltbaking sodacorn starch For the entire class: watervinegarheat sourceiodine solution Activities Remind students that they should never taste an unknown substance. Review the steps of the scientific method. Although the unknown powders are similar in appearance, each substance has characteristic properties that make it distinguishable from the other powders. Explain how the students can use their senses to examine the powders and record properties. Have them use sight (magnifying glass), touch, and smell to examine each powder. Observations should be written down. Students may be asked to predict the identity of the powders. Introduce heat, water, vinegar, and iodine. Explain the concepts chemical reactions and chemical change. A chemical reaction takes place when new products are made from the reactants. Signs of a reaction could include bubbling, temperature change, color change, smoke, or change in odor. You may wish to demonstrate how to mix chemicals, apply heat, or add indicator. If desired, use containers with labeled volume measurements to introduce students to the importance of recording quantities used in a scientific investigation. Students can put a specified amount of powder from the baggie into a cup (e.g., 2 scoops), then add vinegar or water or indicator. Cups and hands are to be washed between experiments. Make a chart with the following: What was the appearance of each powder?What happened when water was added to each powder?What happened when vinegar was added to each powder?Did all powders produce the same response?What happened when iodine solution was added to each powder?Why do you think this happened?If you predicted the identity of the powders, were your predictions correct? If not, how were they different?What are true identities of the mystery powders A-D?How did you determine the correct answer?Now, give the students a mystery powder made up using at least two of the four pure subtances. They are to test this mixture using the procedures they used on the pure substances. In addition, they may wish to design new experiments.AssessmentStudents may be evaluated on their ability to correctly identify the final unknown mixture. Points may be awarded for teamwork, staying on task, submission of data or a lab report, and ability to follow directions and follow safety rules.

Conflict Resolution Implementation Plan Free Essay Example, 1250 words

A mediation agreement is reached and incase of further disputes the contractual agreement is produced in the court of law. Concilitation is another technique that can be used in this case where all the stakeholders agree to direct their grievances to an environmental expert and a professional conciliator. The conciliator who meets the stakeholders differently to cool the tensions and suspicions thus averting bad perceptions and feelings that the always go to ‘square one’ whenever they meet as stakeholders. The conciliator does not hold any legal authority but prevents any court applications by stakeholders hence, averting any difficulties (Mihai, 2012). Arbitration technique can be used where all the interested parties will be subjected to rule of law and observe the public order. Hence, the process is based on the will of all stakeholders in the island. When the agreement is reached, an arbitration clause is registered, and the agreement becomes a consensual contract (Mihai, 2012). IBLA will act as the arbiter in the matter as it is the mandated body to hear the appeals from the local resi dent by the federal government. Negotiations is a technique that can be used where all the stakeholders in Island are involved in direct engagement. We will write a custom essay sample on Conflict Resolution Implementation Plan or any topic specifically for you Only $17.96 $11.86/pageorder now Negotiation can be the simplest and fastest method of ADR but in this case it failed due to mistrusts and lack of communication skills. Recommendation Mediation is the best technique to be used is solving the impulse between the stakeholders. Community mediation allows the problem-solving technique by allowing the autonomy of the conflictual stakeholders ideas, recognition mutually and encourages the stakeholders empowerment (Dennis J. D. Sandole, 2009). This is because both simple negotiations and conciliatory have failed due to lack of trust and communications skills, thus the mediator will come hardy in that he will collect data, listens to all stakeholders, identify the important issues, cater for special interests for minority and help in developing settlement options (Dennis J. D. Sandole, 2009). The mediation is a shift in grievance process in that is a positive move in resolving the issues in the island in a less costly with more effective decision-making process for all the stakeholders, parties and the mediator (DONNA MARIA BLANCERO, 2010). The mediator will diminish the tension of interest’s conflicts arising fro m different stakeholders, by identifying the concrete methods of abiding in the obligations of the agreement and even seeking the opinion of the expert on environment, economic-tourist specialist and real estate developer or construction engineer.

Analysis Of Daddy By Sylvia Platt - 901 Words

In the poem â€Å"Daddy† the main character explains his dislike of her father and how he is happy that he has died. He stated that she would have rather killed him herself. I believe that his father was a Nazi during the Holocaust. Initially when I first read the story I did not understand the meaning of it, but after reading it a second time I understood why the main character felt the way he felt. The main character was afraid to be around his father, He couldn’t even sneeze the wrong way around him. Her father is described as a big hefty man that she described as a â€Å"bag full of God†. She also felt as if she was not German because she had not learned the language and felt distant from him, she felt more like a Jew and even started talking like one. It is also revealed that she killed her husband and that her mother might be half Jewish. Sylvia Platt was and American poet Born in Boston, Massachusetts on October 27th, 1932. At a young age Platt found a liking to poetry and earning a scholarship to Smith College in 1950. During her years in college she interned for magazines as guest editors. In 1953 Platt attempted suicide by taking sleeping pills. She received help and returned to Smith and obtained her degree in 1955. After graduating from Smith she left America and traveled to England to attend Cambridge University where she met poet Ted Hughes. They married in 1956 and Platt continued to follow her dreams despite ongoing problem in her marriage. Platt then traveled back

International Financial Reporting Standards Professional Accountancy

Question: Discuss about the International Financial Reporting Standards for Professional Accountancy. Answer: Introduction: Investigate and Write a Brief History of the IFRS The professional accountancy bodies from the UK, the US and Canada made the firsts move in the area of convergence of accounting standard in 1966 and proposed the creation of the Accountant international study group (AISG). The rationale behind this move is to design comparative analysis in the three nations with respect to the accounting and auditing practices. The AISG released 20 comparative analysis reports till 1977 when it was disbanded (Barth et al., 2006). At the 40th World congress of Accountants held in 1972 in Sydney Sir Henry Benson proposed the formation of IASC (International accounting standard committee). One of the three AISG countries discussed and signed the approval and supported by the members of the specialized bodies of accountancy in Germany, France, Mexico, Australia, the Netherlands and Japan the International accounting standard committee (IASC) was founded in 1973 (Barth et al., 2006).The first chairman elected was Sir Henry Benson and Sir Paul Rosenfield was appointed as the primary secretary in the new organization. In only one of the nine original International accounting standard committee (IASC) countries only Germany, a relatively few of the registered business applied IASs in presenting statement to domestic investors. The chief objective of the International accounting standard committee (IASC) establishment aims to design a common set of premium standards for global accounting to substitute the accounting norms nationally (Irvine, and Lucas, 2006). The International accounting standard committee (IASC) issued 41 standards between 1973 and 2001 before it was reinstated by the international accounting standard board .It was consented by the EC to implement IASs or IFRS (international financial reporting standards) for all registered business in Germany, the UK France, and Netherlands along with remaining twenty one member countries by 2005 (Irvine, and Lucas, 2006). The government of Australia and standard setter had undertaken the adoption policy related with IAS by the year 2005.The roadmap for adoption policy set by The US is 2014 to 2016. The convergence with IFRS (international financial reporting standards) is also considered by Japan and Canada. In 2002 a memorandum of understanding (MOU) was signed by FASB (financial accounting standard board) of US and the international accounting standard board (IASB) with regard to US GAAP and international financial reporting standards (IFRS).In the agreement of Norwalk pledge was undertaken by both financial accounting standard board (FASB) and international accounting standard board (IASB) to jointly work for the development of accounting standards that provides high quality and compatible both in the domestic accounting and cross border reporting of financial aspect. There is an argument that the changes implemented in the US GAAP can have an implication on the international business accounting environment. Gannon and Ashwal (20004), make an argument that the endeavour of the financial accounting standard board (FASB) and IASB (international accounting standard board) have changed accounting process in respect to the US GAAP and more changes are projected as the difference between th e international financial reporting standards (IFRS) and US GAAP continues to narrow. In the recent past many countries both developed and developing implemented the international financial reporting standards (IFRS) with respect to the accounting and financial reporting. The lead taken by European Union (EU) since 2005 made it mandatory for all listed companies who are members of EU to implement and start adapting to IFRS in reporting. Almost 120 counties have implemented or converged with IFRS across the globe (Ball, 2001). International financial reporting standards (IFRS) are global accounting practice that is gaining acceptance across the globe rapidly. IFRSs are more oriented by the principle and objectives. They are based on the concept that the rules followed by then would have universal application and can be used by public companies worldwide to conduct their financial reporting. The implementation of IFRSs as formulated by IASB (international accounting standards board) is anticipated to lead to the appliance of universal set of standards related with finan cial reporting involving member of European countries and other member countries that have adapted to IFRSs. Nevertheless comparability is not likely to happen from the adoption of IFRSs (Ball, 2001). Thus it can be stated that internationalization and globalization will result in the reduction of much of the differences in the rules and application of accounting across countries, it will result in elimination of it and it is not expected to do that. Ball (2006) states the view that implementation of IFRSs will unlikely to be same and it may impact the perception and reporting of IFRS quality on the part of accounting professionals. According to Sunder (2010) there are six element of decision process for countries willing to implement the international financial reporting standards (IFRS). They are making contribution to wealth and prosperity of the community, relevant information included from all component of economy, long term steadiness, adjusting to alteration in the fiscal atmosphere, vigorousness against manipulation and confrontation to capture by tapered interest group (Bhattacharjee, 2009). The argument and debate of implementing IFRS is not limited ot the cost and benefit but it also is related with the implication of global financial reporting in case of the modification of IFRS as a outcome of the process of adoption. There is also concern in context to the varied version of IRFS and the difference in the implementation process apart from the IFRS present in label merely. The implementation and adoption of the IFRS in the European union and other 120 nation is confronted with a range of constraints for the implementing nation which are considering the implementation or confronted with the issues of deciding on when, how and why to go for the implementation of the IFRS system (Bhattacharjee, 2009). In this regard the benefit of IFRS can help them and it include greater comprehension and transparency of the financial report, reducing the cost of capital for the business and increasing the price of the shares based on the higher investor confidence and information transparency, reduction of standard setting cost nationally, regulation of securities market easily, financial data across borders and accessories opportunities related with investment can be compared easily, enhanced credibility of local markets to FDI clientele and potential partners considering merger and acquisition deal and potential lenders related with the financial statements of business entity in developing countries. Nigerias Current Accounting Regulatory Framework and its Progress Towards Standardising on IFRS The international monetary fund, the world bank, the G8 and G7countries, international organization of security commission (IOSCO), the United Nations (UN), the organization for economic co-operation and development (OECD), Finance ministers and central bank governors, and Basel committee on banking supervision in the international front have recommended the implementation of IAS or universal global set of accounting standards globally (Winney et al., 2010). In 200 the US SEC concept published on the IAS also promoted the convergence of quality global reporting of financial framework globally that will improve the strength of capital markets. In this regard the EU identified in the year 2002 a universal set of financial norms as a crucial support in developing a money market unity in European country. In the domestic market many countries and government along with tax regulator prefer a global accounting practice to monitor and tax the business entity conducting operation within the ir boundaries. In the context of Nigeria the convergence was initiated by the government of Nigeria in 2012 was supported by Nigerian accounting standard board (NASB) that has renamed as financial reporting council (FRC), Central bank of Nigeria (CBN) and Nigerian stock exchange (Winney et al., 2010). Generally the accounting and disclosure system of a country is crucial to the fiscal system and financial environment of the economy. This is guided by the contracting and informational requirement of the major stakeholder in the country and its function in the capital market and corporate governance. As the book-keeping method is corresponding to other aspect in the corporate structure, a match among them is obvious what outcome in various book-keeping method and financial management across different nation (Tarca, 2004). The corporate structure has implication over the structure and approach of accounting method and the application of global accounting standards. The requirement of Stock exchange is an integral part of the corporate framework and has direct implication on the application of international accounting system. The other implication includes foreign exchange choice of the company and the kind of disclosure. The listing of companies over the border create the need for IF RS reporting very essential for business entity with listing in stock exchange based on the jurisdiction related with IFRS. Convergence, Harmonization and Adoption of IFRS and its Clarification The harmonization process related with international financial system and followed by the process of convergence process in the 90s with respect to IFRS is concerned with the globalization of the wealth and financial market. In practice in it agreed that book-keeping and financial harmonization is essential for the globalization of wealth and financial markets. Financier in the capital and financial market now get opportunities to invest across the globe. Many companies undertake expansion of business across the national borders consistently. Business entities are able to seek capital at the minimum cost anywhere. The capital and securities market are increasing trhe capital flow with cross border. Some of the largest stock exchanges in the world execute the merger discussion and business deal with the help of internet (Tarca, 2004). In this regard the major concern is financial report transparency that encourages lenders, investors and other parties to gather the financial data of t he companies and conduct comparative analysis from one company in one country with other in another country. In addition there is requirement to give financial data with reliability, relevancy and comprehensive to fulfil the investors needs and help them to compare performance and take decision related with buying, holding and selling enabled by the minimization of differences related with the accounting and financial report between different countries. The term harmonization can be defined as the settlement of various book-keeping and accounting method by arranging into one group with the objective of keeping the standard form whereas content exhibit differences significantly. Convergence can be defined as the concept of bringing or converging the international accounting standard prescribed by the IASB and present accounting standard prescribed by the setters of standard nationally with the objective of removing option in financial system for events and transaction. The core purpose of convergence process is to establish a universal set of high quality and consistent international accounting standard internally as prescribed by IASB and followed by all the setters of standard nationally. The requirement for international accounting standard convergence for global standard setters is done with below objectives Identifying the increasing importance of global accounting standard. To make sure that individual standard setter does not exercise monopoly with respect to the best solution to problems in accounting. To make sure that national standard setters is not in a position to gain acceptance globally to set accounting standards. To elucidate different aspect of fiscal reporting where the countrywide standard setters is not capable to act on their own. Convergence is an approach whereby standard setters from across the countries conduct healthy discussion related with the problems of accounting and come to joint agreement using the combined experience thereby taking right decision. Obazee (2007) emphasis that convergence can be undertaken by two ways and they re adoption promoting complete implementation of IASB accounting standard or adaptation promoting modification of IASB accounting standard to adjust to the domestic market and financial attributes without deviating from the book-keeping standard and disclosure principles of the IASBs accounting standard. Convergence was developed with the view to transport accounting standard such as US GAAP and IFRS and harmonize by bridging the distance by producing standards that are identical. Based on SEC(2010) IFRS adoption across the globe require two approaches and they are convergence approach and endorsement approach It divides jurisdiction not following the IFRS ADOPTION as stated b y the IASB as observing the convergence approach. They maintain their local accounting standard but taking measures to converge and follow IFRS in the course of time as exhibited by the case of China. On the other hand endorsement approach is related with jurisdiction promoting individual process of IFRS to match with the local standard as exhibited by the countries in the EU. The concept of adoption with respect to IFRS is related with the complete implementation or application of IFRS without any change in the practice (MARLBOROUGH, 2004). The process of convergence may support adoption based on a stipulated time frame but it is not replacement for the process of adoption. Thus it is recommended that countries should oppose the enticement of convergence approach and opt for complete adoption of IFRS. This approach is identified to have the highest impact on the reporting of accounting and financial function, provide improved transparency and the financial statement disclosure. Nev ertheless the distinct evidences of the financial implication related with the IFRS adoption process have been stated to be limited. Benefits of IFRS Adoption Thus the suggested process of adoption of IFRS process helps in better comprehension and transparency, cost reduction in capital to business and higher prices of shares based on the improved investors confidence and data transparency, national standard setting cost reduction, securities market regulation getting easier, financial data across national borders and accessories of opportunities of investment can be compared easily, reduction of standard setting cost nationally, regulation of securities market easily, financial data across borders and accessories opportunities related with investment can be compared easily, enhanced credibility of local markets to FDI clientele and potential partners considering merger and acquisition deal and potential lenders related with the financial statements of business entity in developing countries (MARLBOROUGH, 2004). In case of international business the process assist o meet the disclosure procedures of security exchange formalities across the world. The other benefits related with the adoption of IFRS the reduced exposure to political pressures compared to the national standards, guidance to local implementation based on local situation on consistent basis, and the attempt for raising the accounting standard to the optimum possible level of quality across the globe. The final market impact of the process of convergence is an application of two impacts. The first impact is the primary informational and it is if convergence process enable book-keeping quality positively or negatively (Nobes, and Zeff, 2008). The second impact is related with the acquisition expertise and it is of the investors gain expertise in international accounting and it is related with the cost factor of developing the needed expertise. Thus it can be stated ex ante final market impact related with the process of convergence is not certain. Thus based on the article Brexit is done, now what about accounting and the position of UK after the exit from European Union it is evident that the adoption of IFFR by Nigeria is useful measure in making the accounting and financial report in accordance with the international accounting system as prescribed by IASB (Nobes, and Zeff, 2008). The uncertain future of Britain in the light if Scotland and Northern Ireland seeking to leave Britain makes it is not the right choice. Thus Nigeria implementing the adoption of IFRS will help to facilitate capital flow across the globe and increase the interest of lenders and investors helping the economy of the country. References Ball, R., 2001. Infrastructure requirements for an economically efficient system of public financial reporting and disclosure. Brookings-Wharton papers on financial services, 2001(1), pp.127-169. Ball, R., 2006. International Financial Reporting Standards (IFRS): pros and cons for investors. Accounting and business research, 36(sup1), pp.5-27. Barth, M.E., Landsman, W., Lang, M. and Williams, C., 2006. Accounting quality: International accounting standards and US GAAP. Manuscript, Stanford University. Bhattacharjee, S., 2009. Problems of adoption and application of international financial reporting Standards (IFRS) in Bangladesh. International Journal of Business and Management, 4(12), p.165. Gannon, D.J. and Ashwal, A., 2004. Financial reporting goes global. Journal of Accountancy, 198(3), p.43. Irvine, H.J. and Lucas, N., 2006. The globalization of accounting standards: the case of the United Arab Emirates. Malborough, N., 2004. International Convergence of Financial Reporting Standards. Nobes, C.W. and Zeff, S.A., 2008. Adoption of IFRS around the World and the lack of Clear Audit Reports on the Issue. Accounting Perspectives (forthcoming). Sunder, S. and Monopoly, I.F.R.S., 2010. The Pied Piper of Financial Reporting, being paper prepared for information for better markets conference ICAEW. London December, pp.20-21. Tarca, A., 2004. International convergence of accounting practices: Choosing between IAS and US GAAP. Journal of International Financial Management Accounting, 15(1), pp.60-91. Winney, K., Marshall, D., Bender, B. and Swiger, J., 2010. Accounting globalization: roadblocks to IFRS adoption in the United States. Global Review of Accounting and Finance, 1(1), pp.167-178.