Global Population Growth And Its Impact On The Way That...

Geographers are fundamentally concerned with how places differ, and why places differ. Accessibility has a profound influence on the way that humans use land. The city is perhaps one of the greatest human innovations and is a tool used to maximize and facilitate accessibility. Cities are constructed deliberately as a means to facilitate access between firms and people, bringing both as close as possible. According to the United Nations, the world populations is expected to grow from 7.0 billion today to 9.3 billion in 2050, increasing by 2.3 billion (UNESA, 2012). The United Nations also estimate that, global urban populations will grow from 3.6 billion in 2011 to 6.3 billion in 2050, gaining 2.6 billion (UNESA, 2012). Based on these estimates, it is fair to assume that total global population growth will occur predominantly in urban areas and that global urban population growth will account for the total population increase as well as drawing in migration from the rural population to urban areas. As a further consequence, the global rural populations is expected to start decreasing in a decade’s time and resulting in estimates of 0.3 billion fewer rural inhabitants in 2050 than there are today. The process of urbanization first began in the more developed regions of the contemporary world. Almost a century ago, 1920 saw below 30 per cent of the ‘developed world’ in living urban areas. Only decades later, over half of their populace were residing in urban areas. Today, theShow MoreRelatedFood, Initial Needs For Survival1186 Words   |  5 PagesSurvival The human need for food is one of the inherent and physiological needs; it is the most important factor for the survival and life. Food is an essential need, and human is forced to obtain food to quench the hunger. Proper nutrition and balanced is good for growth and leads to better health and longer lifespan. Initially, eating was only to crunch hunger, and feeling of hunger forced the human to consume everything that was available regardless of the quality and nutrition. Later, humans learnedRead MoreEnvironmental Sustainability And Environmental Management Strategies Essay1425 Words   |  6 Pages Over the centuries there has been countless researches into environmental issues that pose threat to the population, but remains unresolved due to the increasing global population. It can be argued that certain environmental management strategies have been adopted to minimise the environmental risk on the population growth which possibly could become a threat to the global village. Alt hough, there are strategies to manage the environmental issues, a sector-wide approach is required from developedRead MoreHuman Population Growth916 Words   |  4 PagesOnce, when the world was changing and new lands were being explored and conquered, the opinion of the masses was â€Å"Growth is good.† There was no worry about the lives being harmed or how large our impact was, or even of the future repercussions our actions might have. However, this once-carefree opinion has twisted and mutated and created a monster: human population growth. It’s big. It’s fast. And there’s almost no way to stop it, with our current rate of increase. The consequences of our forefather’sRead MoreThe Problem Of Global Environmental Problems1417 Words   |  6 PagesGlobal Environmental Problems The environmental problems become more serious, we can actually see and feel them. The major environmental problems include the loss of forest and land resources, animal species extinction, the changes of global climate, serious water and air pollutions, and so on. These problems occur not only around our neighborhoods, but also throughout the world. The problems deserves attention, because they are threatening human being’s lives. The Cause and The Impacts For theRead MoreHuman Overpopulation Essay1109 Words   |  5 PagesHuman Overpopulation Increasing human overpopulation throughout the world is one of the biggest global issues addressed in the 21st century. This concept negatively affects almost every aspect of society: extinction of plants/animals or habitats, over use of natural resources, climate change, and other environmental problems (â€Å"As World’s Human†). This continual predicament needs to be corrected by intensified human productive abilities and a global law that will stimulate positive outcomes acrossRead MoreOverpopulation can be described as the failure of the world’s resources to sustain the population.1600 Words   |  7 Pagessustain the population. The limited natural resources have increased challenges for countries facing this. This paper covers the effects of overpopulation in the world today. The current worlds population is approximately six billion people, and the amount of time that it takes for the population to increase by another billion is decreasing with each billion. It is estimated that they will be about eight billion people by the year 2020, and this is due to its continuation of growth† (Southwick 159)Read MoreSustainability Position Paper : Natural Resources And Technology1652 Words   |  7 Pagesdevelop economic growth. This essay will discuss natural resources and overpopulation and how they will affect the coming future. Natural Resources and Sustainability Natural resources are raw materials that occur naturally on Earth. These resources are not manmade, they are used and altered into a way that is beneficial for the survival of our planet. A few examples of natural resources are: air, coal, oil, minerals, water etc. Natural resources are being used for economic and social growth. However,Read MoreOverpopulation Is A Catastrophe?841 Words   |  4 Pagesconverted to overpopulation. Currently, the global population is 7 billion, and the increase rate is 1.3% annually that means by the end of the twenty-first century the population will reach twelve billion (Keenan, 2013). Therefore, there is a huge debate going on right now regarding overpopulation. For some people, explosion in population has no detrimental impacts in the future, and it will be bearable. In contrast, others believe rapid growing population can cause disaster; this concept is the mostRead MoreDeforestation Is The Permanent Removal1714 Words   |  7 Pagesprovision of livelihoods for us human-beings, the prevention of soil erosion, medicines derived from rainforest plants, to the air we breathe, we are still allowing them to disappear at shockingly high rates through deforestation. High deforestation rates, primarily as a result of the growing demand for agriculture, fuel use and production, fires, timber harvesting, logging, and pasture and clearing for livestock animals due to the exponential growth in human population, can be prevented through theRead MoreUrban Population And Urban Development Essay1587 Words   |  7 PagesIn the last two centuries, particularly in the last decades, mankind has witnessed drastic population changes from rural to urban areas (Rui, 2013). This movement of people into major towns and cities of the world has been observed worldwide but at different extent. However, rapid urban growth/sprawl also causes problems. The increasing population observed is inevitable; therefore the solution to urban problems depends es sentially on effective planning, infrastructural management and development

John Locke And Nature - 895 Words

John Locke (Gospel): As I say, we are prohibited from hurt ourselves. Furthermore to any other human beings. It is for the reason that we are the creation of God. We cannot kill ourselves. It means life is a treasure. In the same way, we cannot harm or exterminate others, conferring to the laws of nature. In the state of the law of nature, we all remain free as well as equal. For the purpose that in due progress, we are divinity’s pure workmanship. All of us have a duty towards others. But in a given situation, it is not visible. But we continue to fulfill our assigned mission. â€Å"it being as impossible for a governor, if he really means good for his people, and the preservation of them, and their laws together, not to make them see and feel it, as it is the father of a family, not to let his children see he loves, and take care of them† (209:3). It reinforces the notion that, we are the ultimate creation of God. However, we remain not to be an independent being. It is due to our creator. Due to the law of nature, we have our free will. On the other hand, God holds the authority over us. As it has been stated, â€Å"But I say unto you, Love your enemies, bless them that curse you, do good to them that hate you, and pray for them which despitefully use you, and persecute you† (Sermon, 5:44). My response will be to this argument; we are allowed to penalize an offender, and we are also allowed for self-defense when it comes to executing the rule of law. Although I moderately come inShow MoreRelatedJohn Locke And The State Of Nature Essay1206 Words   |  5 Pageswritings of philosopher, John Locke. John Locke lived during the Enlightenment, a period where people explored to establish their natural rights in revolutionary acts. The Second Treatise of Government is one of John Locke’s most renowned pieces in which many of his thoughts of human rights, government and property inspired many revolutionary activists to use them as a foundation for their own newly found government. In the first few chapters of this notable work, Locke discusses many ideas suchRead MoreJohn Locke And The Law Of Nature976 Words   |  4 Pages. John Locke’s notion of the Law of Nature is crucial and necessary to understand his work the ‘Second Treatise of Government’. His beliefs in limited government and individual rights are perceived throughout the entire text, but in order to understand why he believes this it is necessary to understand and analyze three elements. First one must understand what the Law of Nature is according to John Locke and why it is an essential element towards all individuals. Second one must understand how theRead MoreJohn Locke And The State Of Nature996 Words   |  4 PagesJohn Locke gives this very well thought out way of explaining how people are born with the right to take ownership of the fruits of the earth. Everyone comes to having a right to all the fruits of the earth because we are all born equal. That being said, every one owns only their own person, and we are to be considered as property. Therefore if we own our own person and everything that we entail to be, we also would own our own labor and work of our hands. What makes property our own is when we workRead MoreHuman Nature, By John Locke Essay2201 Words   |  9 PagesHuman nature is a cruel mistress that depending on a person’s view on the world can be really on either ok or really bad. In only isolated situations does human nature lead people to do true good while in general human nature leads to bad decisions and equally bad results. Philosophers have all written about human nature in their commonwealths as well as in their imagined states of nature. Thomas Hobbes in his book, Levithan, and John Locke in his second treatise in his book, Two Treatises on GovernmentRead MoreThe Nature Law of John Locke606 Words   |  2 Pageshas broke in upon the World, and vitiated the humane Nature.† (John Bernard) This is the opening line of John Bernard’s speech or at least what John Locke hears as he gets to the sermon. Massachusetts is cold, John Locke isn’t surprised. He has heard things about it, the weather, the people and now the righteous. The ground is covered in snow and the church is packed with men, women and children; All awaiting to hear more of the words of John Bernard. He moves to take a seat or at least find somewhereRead MoreHuman Nature, By John Locke2060 Words   |  9 PagesHuman nature is an enigma that many people have debated for centuries with some being more idealistic while others are very cynical. Many political philosophers have discussed these in their books as human nature is central to the development of a ideal republic that can properly rule. Thomas Hobbes in his book, Levithan, and John Locke in his second treatise in his book, Two Treatises on Government, both talk extensively about human nature.The pair take two different approaches to explaining humanRead MoreJohn Locke And Locke s Views On Nature Nurture1629 Words   |  7 Pagesdeveloped the â€Å"nat ure-nurture issue.† The nature-nurture issue is what the behavior goes to heredity or experience. As the issue began, Greek philosopher, Plato, assumed that we inherit character, intelligence, and certain ideas are developed inborn, on the contrary, Greek philosopher, Aristotle debated that nothing comes in the mind through the senses of the external world. Later in the 1600’s, there were new rivals for the nature-nurture issue which were John Locke and Rene Descartes. Locke didn’t followRead MoreJohn Locke s State Of Nature993 Words   |  4 PagesJohn Locke 1.John Locke describes the state of nature in multiple ways. He claims that the state of nature has a law of nature to govern it. Then he goes on by saying no one man comes by power over another. He describes it as a state of equality . 2.People left the state of nature and joined a political society by establishing a government because security of personal property was not provided in the state of nature. Although the state of nature is considered to be free, it falls short to issuesRead MoreJohn Locke s Views On Human Nature1602 Words   |  7 Pages James Madison and John Locke each created similar but somewhat different ideas about human nature. Whereas John Locke put more hope in human nature, Madison looked down on it with more critical analysis. Locke’s argument may provide few important points in general, but it is Madison who ultimately explained why people work in the specific way we see today and produce the government we enjoy. In fact, some of Locke’s arguments can be tied to Madison’s philosophy and be seen as useful explanationsRead MoreJohn Locke s Views On Human Nature Essay811 Words   |  4 Pagesitself, only a single ruler or an absolute monarch had the power or omnipotent vision to sufficiently rule a civilization. Whereas Locke saw a civilization that can be ruled in a democracy and every individual had a say in how the civilization can be ruled. Moreover, Hobbes’ outlook on human nature was generally bleak, most of his ideas were derived from the basis that all humans were, in fact, evil and that given the opportunity, a person would act on his or her own behalf before tending to the

Annual Report of Wesfarmers-Free-Samples for Students-Myassignment

Question: Discuss about the Conceptual Framework of accounting and application of accounting standards in real life annual reports of the Companies. Answer: Introduction Wesfarmers limited is a public company and belongs to the conglomerate industry. It is having its headquarters in Perth, Western Australia. The company is serving various areas such as Australia, Bangladesh, Ireland, New Zealand and United Kingdom. The company is basically dealing in chemicals, mining of coal, fertilizers and other products related to safety. It was founded in the year 1914. The key people engaged in operations of the company are Michael Chaney and Richard Goyder. The company is the largest employer in Australia and is employing around 220000 employees in its company. It is also having various subsidiaries such as Bunnings Warehouse, Coles supermarkets etc. This report is basically being prepared in order to analyze the impact of IFRS on the financial statements and also the impact of IFRS on the qualitative characteristics of financial statements. Detailed research The important qualitative characteristics of financial reporting are as follows: Understandability: The financial report should be prepared in a manner that it is understandable thus they should possess basic understanding level hence the financial statements should have proper explanations in regard to each and every aspect. Reliability: The financial report should be prepared in a manner that it does not possess any kind of error and is not having biasness. Thus the report should be complete in each and every aspect. Relevance: The financial report should be prepared in a manner that it is providing relevant information so that the users are able to take proper decision making. The financial reports should give information in regard to financial position of the company and also help in predicting the financial position of the company. (Hasaan Fazal, 2011) Comparability: The information contained in the financial report should be comparable and thus the financial information should be able to be compared over time and also with other companies of same nature. The financial statements will be said to be comparable if they are being prepared as per the international accounting standards. Verifiability: This characteristic requires that the information presented in the financial statements is being faithfully represented from the sources and that the users of the financial statements can easily take upon the consensus on the basis of the information. Timeliness: This characteristic assures that the information should be timely available to the users of the financial statements and thus the information should be able to effect and influence the decision making of the users of the financial statements. As per the article, the international accounting standards are rendered unusable from the point of view of the investors. The international financial reporting standards lead to misinterpretation of accounts as the reporting standards require a lot of professional training and the lack of knowledge may lead to misleading results from the financial reports. Some of the international financial reporting standards are not consistent with the accounting aspects and still the professionals and accountants are still using them. The members of the board are constantly using them as they feel there is no substitute for the international financial reporting standards. (Gjerde, O., Knivsfla, K., Saettem, F. 2008) There are various negative issues that are connected with the implementation of the international financial reporting standards: The results of the evaluation of the results of the company who have adopted the international financial reporting standards shows that the quality of the earnings that are using IFRS is not high as the IFRS concentrate on low levels of income and high levels of loss recognition which leads to lower levels of income and the low quality of earnings. The CEO and directors believe that the adoption of the IFRS had led to the uncertainty in the tax positions in the company. The directors have also provided that the results of the adoption of the international financial reporting standards are not in consistency with the basic accounting concepts and had also led to ineffective results. The correct implementation of the international reporting financial standards requires high level of professional knowledge and thus the lack of knowledge may lead to misleading results and hence the misinterpretation of results. Effect of the IFRS on the annual report of Wesfarmers The areas which have been benefited by the application of IFRS and thus the qualitative and enhancing qualitative characteristics are present are as follows: The revenues are depicting the clear picture of the financial position of the company as the revenue is being correctly measured on the basis of the fair value of the consideration which is to be received and it is only recognized in the books when the criteria specified for the purpose of recognition are being satisfied. The employee benefit expense and the expenses related to occupancy are being correctly recorded in the books of accounts and are thus enhancing the qualitative characteristics of information and providing relevant and reliable information in regard to different type of expenses. (Paola Zanella, 2014) The cash and cash equivalent had been correctly shown in the books in accordance with the international reporting financial standards and is correctly providing all the qualitative characteristics of the financial information and the users are able to easily and effectively take decisions accordingly. The property, plant and equipment have been correctly shown in the books of accounts and they have been accordingly recognized and depreciation had been carried on them in accordance with the rules of IFRS. Hence the enhancing qualitative characteristics have been fulfilled in this attribute of financial statements. The users are thus able to take decisions in regard to financial position of the company on the basis of the balance of the property, plant and equipment. The capital, equity and reserves correctly fulfill the qualitative characteristics of the financial information. The inclusions in the reserves and capital have been made in accordance with the guidelines issued in regard to IFRS disclosures and hence it is depicting clear picture of the financial position of the company and will help the investors in accordingly planning their investment. (Paola Zanella, 2014) The areas which show that IFRS had not satisfied the qualitative characteristics of the financial information are as follows: IFRS had not satisfied all the qualitative characteristics and it is not providing reliable and relevant information in regard to the recognition and measurement of the tax liabilities. It is creating various type of uncertainty in regard to recognition of the tax expense in the books of accounts. The current taxes and deferred taxes is not providing clear picture in regard to the overall tax issues of the company. The receivables does not provide clear information and the recognition of the net realizable value requires various judgments to be made by the management which requires professional knowledge and thus the lack of knowledge may lead to misleading results and various misrepresentations. Hence it is not satisfying the qualitative characteristics of the financial information. The qualitative characteristics does not exist in the field of recognition and measurement of goodwill and intangible assets as the key judgments are required for the purpose of deciding the useful life of the intangible assets and hence calculating the amount of amortization each and every year. Thus the inappropriate assumption by the management in the field of intangible asset may lead to inappropriate financial statements and thus the misinterpretation. The provisions are also being recognized on the basis of the estimate hence they are not satisfying the qualitative characteristics of the financial information. As the estimates are being prepare on the basis of discounting the future cash flows. Thus the provisions requires deep knowledge and care in order to prepare the correct and appropriate estimates thus it may lead to improper financial results and information in the hands of the users of the financial statements. The analysis of the annual report of Wesfarmers limited show that reconciliation statement which is being prepared in regard to adjustments of earnings does not provide any new information. The analysis also provides that the adjustments which are done in regard to changes in the amount of provisions and intangibles had not been correctly provided and disclosed in the books of account. The financial statements are prepared in a complex manner which is revealed as per the annual report of Wesfarmers limited. Hence the investors are not able to effectively evaluate the results shown by the annual reports. (John R. McGowan, 2009) The other problems that have been found during the analysis of the annual report of the Wesfarmers limited are as under: The organizational structure of the company is suffering from inefficiency and thus the productivity of the management towards the organizational objectives is decreasing and this may adversely affect the financial position and growth of the company. The management of the company had not been changed from past many years which shows that the management is not using new and innovative ways of operations and thus the operations are being carried out in a manner which is comfortable for the existing management system hence the changes are not being done in the organization. The organizational structure of the company had led to conflicts amongst the various departmental managers and one manager is trying to focus its own motive at the cost of other departments and thus the level of loyalty amongst the departments is very less. There is lack of effective communication in the organizational structure which may lead to increase in errors and thus the level of errors may lead to manipulation and frauds in the data. The different departments are focusing their own goals and are not concentrating on achieving the overall goals of the organization due to lack of effective organizational structure. The divisions of the company are not working effectively as they are undertaking competition amongst the departments which leads to reduction in the overall productivity of the organization. (Becis, T., Ng, C. Roca, E. 2006) Literature review on impact of IFRS on financial statements of the company Katerina Struharova, Karel steker, Milana Otrusinova (2011) : This literature review indicates the shifting of the preparation of the financial statements as per the IFRS. Naseem Ahmad and Professor Nawab Ali Khan (2010): This literature review indicates that companies should concentrate on adopting financial statements in the coming years. Amanda Paul and Eddy Burks (2009): This literature review provides that financial statements should be prepared as per international financial reporting standards. Joanna Yeoh, Kimberley Crook (2008): This literature review indicates that international reporting financial standards will be used in order to achieve long term goals. Michel Blanchette (2007): This literature review provides that IFRS is a evolution in the economy. Impact of IFRS on financial statements The IFRS is having different impacts which include both the positive and negative impacts on the financial statements of the company which are as follows: The proper utilization of IFRS in the financial statements of the company will improve the level of relevance of the accounting reports prepared by the company. It provides that the effective utilization will help in promoting comparability in the company by using the standard and practices which are also used by the peers. The other positive outcome that will arise by way of effective implementation of the international reporting financial standards is that it will be very beneficial for the investors as it will provide high level of accuracy in the field of forecasts being prepared in regard to the company. The managers are bound to work in accordance with the prescribed standards and ensure that they are being prepared in accordance with the appropriate international financial reporting standards. The above analysis had shown that IFRS is having different negative impacts on the society and investors but it depends on the perception of the investors and it can be beneficial in the following ways in the following manner: The investors thus need to properly read and observe the financial statements that are being prepared in accordance with the international reporting financial standards. The problem of alternative measures in regard to profit had been developed in order to avoid the criticism of the IFRS. There is complexity in the evaluation of the financial statements prepared in accordance with the international reporting financial standards but the complexity can be solved by gathering proper information in regard to the preparation of the statements as per the international financial reporting standards. The statements prepared as per the IFRS will help in delivering the expected benefits by using proper steps in regard to audit and regulatory measures. Conclusions Wesfarmers had used international reporting financial standards in the preparation of the financial statements and the annual report that is being issued to different interested users of the company. The company is facing various kinds of negative issues after implementation of the international financial reporting standards in the preparation of the financial statements of the company. The company is getting various issues due to problem of provisions, earnings and amounts of impairment on the intangible assets. Thus I agree that the issues raised by CEO are genuine and the implementation of IFRS in the financial statements of the company may lead to problem of misrepresentation of the position of the company. But the company can come out of the adverse issues connected with the implementation of IFRS by influencing the investors to properly read the financial statements. The investors should be given information that the financial statements prepared by the company are adequate. The financial statements will be having the competitive advantage if they are prepared after proper guidance in regard to the preparation of the financial statements. The complexity in the financial statements prepared as per IFRS can be easily solved by properly y examined understanding the concepts related to IASB conceptual framework. IFRS requires use of the judgment by various managers in regard to the accounting concepts. The judgments and accounting estimates should be clearly disclosed in the financial state ments of the company so that the investors are having clear and complete information in regard to preparation of the financial statements of the company. Thus they will be able to understand the statements in an effective manner. The rules specified in regard to the requirements of IFRS should be proper examined so that there is no misunderstanding in relation to interpretation and it will not lead to misleading results. Thus the contention of CEO was correct while evaluating the results of implementation of IFRS. Hence IFRS needs to be very carefully used in the preparation of the financial statements as they require a code of conduct and training needs to be given to the employees, managers and investors so as to achieve successful results. Wesfarmers limited will also be able toa chive desired results on overcoming the negative issues. References: Hasaan Fazal, 2011, What are the important Qualitative characteristics of Financial Statements?; Available at: https://pakaccountants.com/qualitative-characteristics-financial-statements/ Isabel Maria, Manuel Emlio, 2014, Main Consequences of IFRS Adoption: Analysis of Existing Literature and Suggestions for Further Research; Available at: https://www.scielo.br/pdf/rcf/2015nahead/1519-7077-rcf-201500090.pdf MAFK International, 2013, How IFRS effects your business; Available at: https://mafkinternational.com/2013/07/25/how-ifrs-effects-your-business/ Paola Zanella, 2014, The Negative Effects of International Financial Reporting Standards; Available at: https://www.knowledge.unibocconi.eu/notizia.php?idArt=13916 https://www.ox.ac.uk/research/research-impact/revealing-hidden-impact-international-financial-reporting-standards-ifrs-0 University of Oxford, 20xx, Revealing the hidden impact of International Financial Reporting Standards (IFRS); Available at: https://www.thetaxadviser.com/issues/2009/dec/theeffectofifrsimplementationontax.html John R. McGowan, 2009, The Effect of IFRS Implementation on Tax; Available at: https://www.iasplus.com/en/standards/other/framework 2005, The IASB conceptual framework An Introduction; Available at: https://www.accountingweb.co.uk/business/financial-reporting/the-iasb-conceptual-framework-an-introduction Sofie Van Der Meulen, Ann Gaeremynck, Marleen Willekens (2006) The Influence of Specific Accounting Differences on the Choice Between IFRS or US GAAP,- (Journal of Business Finance Accounting, Vol. 33, No. 3-4, pp. 329-373, April 2006) Philip D Palmer(2008) ? Disclosure of the impacts of adopting Australian equivalents of International Financial Reporting Standards?. Accounting and Finance. Clayton: Dec 2008. Vol. 48, Iss. 5; pg. 847 NEVIUS, A. M. (June, 2008). How Will IFRS Affect Tax Practitioners? Journal of Accountancy Marie Lambert, Georges Hbner, Pierre-Armand Michel, Henri Olivier (2006) The Impact of International Financial Reporting Standards on Market Microstructure in Europe, - (The International Journal of Accounting 34 (1): 121-131). Cheney, B. G. (november 2007). If IFRS Offer the Answer,They Sure Raise a Lot of Questions. financial executive , 21-23 Nicolas Pawsey, 2016, The Impact of IFRS adoption in Australia: evidence from acedmic research; Available at: https://apo.org.au/node/69547 Gjerde, O., Knivsfla, K., Saettem, F. (2008). The value-relevance of adopting IFRS: Evidence from 145 NGAAP restatements.Journal of International Accounting, Auditing and Taxation, 17(2), 92-112. Vishnani S., and Shah B. K.,2008, Value relevance of published financial statements- With special Emphasis on Impact of cash flow reporting, International Research Journal of Finance and Economics, 17, 84-90 John A. Goodwin, Kamran Ahmed, Richard A. Heaney, 2008, The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms: A Retrospective Study, Available at: https://www.researchgate.net/publication/222404616_The_Effects_of_International_Financial_Reporting_Standards_on_the_Accounts_and_Accounting_Quality_of_Australian_Firms_A_Retrospective_Study Kamran Ahmed, Manzurul Alam, 2012, The effect of IFRS adoption on the Financial Reports of Local Government Entities; Australasian Accounting, Business and Finance Journal, Volume 6, Issue 3; Available at: https://ro.uow.edu.au/cgi/viewcontent.cgi?article=1370context=aabfj Australian Accounting Standards Board (AASB), 2004,First-time adoption of Australian equivalents to international financial reporting standards. AASB 1. In: CA Financial Reporting Handbook 2005, Wiley, Queensland, pp.47-96 Becis, T., Ng, C. Roca, E. 2006, The impact of the adoption of the Australian International Financial Reporting Standards on profits and equity of Australian companies, unpublished paper, Griffith University

E-Health Care Solutions

Question: Discuss the gal of Our Organization and Statement of Need? Answer: Summary E-Health Care Solutions web application is a one-stop healthcare portal entertaining a two way (Doctor - Patient) customer database, bringing to them a full package of features of finding each other and then interacting among themselves, under a single roof. On one hand, it allows the doctors to use it as a professional or social networking website by encouraging them to communicate among themselves and other registered health care experts worldwide via chat boxes, forums, etc. to share medical advancements, cures, case studies, journals, research papers, etc (Kerzner, 2013). On the other hand, this medically rich online database can be beneficially reaped by making it available to the patients, medical students, health care professionals and other general users seeking online health care solutions. These users can either seek the help of the doctors by fixing appointments, sharing medical reports, e-mails, etc. with them or look for answers to their other medical queries by searching the general forums, discussions, or publicly shared information by the doctors (Wahlster, 2013). Goal of Our Organization: The success of a medical treatment solely depends on the effectiveness of communication among patients and their physicians. In order for the patient to fully understand and learn about his or her health issues and medical conditions, it is necessary for the patient to convey to the doctor the symptoms or difficulties he or she is facing in an effective and clear manner. The need of effective communication in medical and health care field is very important for patients to be treated and recovered successfully. Moreover, the cost of establishing corporate and government health care sectors are often quite burdensome to implement. In case a patient wants to be facilitated by supervised care he or she needs to pay an extra significant amount of money (Finnerty, 2013). Our organization will greatly reduce the complexity of all of these factors by facilitating online one-to-one personal medical consultancy by specialised doctors. Moreover, patients can easily communicate with their physicians through forums or messages whenever they want. Statement of Need In the real life scenario, there are a lot of problems faced by the patients and the doctors, like: Appointment fixing: Usually the patients need to go to the hospital or to the doctors chamber and wait in a long queue which takes a lot of time, in order to make an appointment. Handling emergency situations: It has been observed that in some emergency situations, patients are not aware of how to handle the situation. A proper guide to such first aid situations is required. Patient-Doctor relationship: for accomplishing a successful medical treatment, patient-physician relationship should have a basic foundation of trust and faith. The doctor should have some ethical obligations towards the welfare his or her patients. It greatly influences the decision making because the patients can be confident that they can confide to their doctor (Kerzner, 2013). Patient feedback: A patients feedbacks or opinions after going through a medical treatment can be very much valuable and important for the physician to improve his or her treatment policies and approach towards the patients. But in traditional health care system, after a patient is recovered or released, their doctors hardly come to know their feedback or what they think about the treatment process. Through our project, the patients can leave posts in the online communities as well as private messages about their opinions or suggestions for improvement which can be easily viewed by doctors. Lack of a portal for online communication: There should be a portal where the doctors can communicate with the patients as well as themselves. Our system can provide solutions to the above mentioned problems in the following way: An automated online system will help to fix the appointments in very less time. In case of any emergencies, the users can post discussions in the forum about their problems and receive solutions from other users or doctors instantly. Our system will provide a proper channel for communications among the doctors worldwide, thus overcoming the geographical barrier. Project Description Definition of the Project: An e-healthcare website gives a platform to the medicalprofessionalswho provide online or web consultancy, patient treatment, and private one-to-one communication regarding health issues. Patients do not need to travel across geographical boundaries to avail a special medical facility. E-health care offers a secure platform for patients to avail 24X7 personal health care solutions. The primary requirement is an internet connection. Patients can access all the registered doctors information just by logging in to the website using a username and a password. Appointments can be fixed for a specific doctor who has active profiles in the website (Thomas, 2013). Project Objectives: The software is for communication among doctors and patients. There are three actors in this project: Users, Doctors and Physicians, System Administrator. Via interaction among the doctors and sharing of information like case studies, journals, research-work, etc., inventions of new technologies, videos, etc. can be achieved. The patients can easily fix appointments with the doctors. The doctors can access the medical history of the patients from a record kept for every patient account. The users can post in the forum with their queries. Doctors from the concerned departments will respond to their queries. The users can view all the information posted by the doctors. An SLA will be fixed for all the doctors to respond to the users queries in the blogs.An automated mail to the administration will be sent on breach of the SLA. User and Literature Survey: We did our research on what the doctors and patients commonly do not have and we can provide to them. From our research we came to a point where we decided to design a website for them where the doctors and patients can both get the medium to communicate among themselves as well as with one another (i.e. doctor-to-doctor communication, public forums for patients to post their queries etc). There is no such portal available in the internet which supports both doctor and patient communication in such a way. That is why we decided to create a platform where a doctor from anywhere in the world can communicate with other registered doctors using the help of messaging or private chat-box; also the users/patients can access the journals and research papers uploaded by the doctors, ask health related questions and even request for an appointment. Project Scope: This mission will result in significant cost savings, but the overall scope of the project is far greater:- For Users/Patients: Users are facilitated with primary health care solutions without having to move physically. All of it happens in real-time. Also they have option to choose from a number of doctors and specialists online. It supports feature that provides one-to-one communication with the specialists. It can be hugely helpful for the patients. Patients can receive personal quality treatments from the registered physicians. Doctors will be providing relevant recommendations and consultations. Users can access various doctors details that are registered with the website, without having to be restricted by the geographical barriers. Moreover, sharing of medical reports and test results online is very easy way to let the doctor know about the users particular health issues (Finnerty, 2013) For Physicians: Physicians are facilitated by this website in various possible ways. Online health care portal will help the doctors to practice real time treatments. Moreover, they do not need to go to their chambers every day instead they can practice medical treatment online directly from their own home. With automated online health treatment doctors can get patients from various countries as a result revenue is increased. It provides a new approach to health care systems which is efficient and powerful as well as beneficial for both doctors and patients across the globe. Physicians who are new in the medical field can open an online health care portal and communicate with other practitioners. There are also options for offering new services, emergency advices etc. A group of physicians can share their thoughts on online forums or communities which is also visible to patients. It might help them learn about certain health issues and take precautions accordingly. Online consultations can bring pot ential customers to their business. Also, email, newsletters etc can be generated to support remotely located patients treatment. Project Functionalities: Members ID Creation: Doctors and users need to register themselves to access the website. Appointment Fixing: Patients can request for an appointment with their respective doctors and depending on the availability of doctor, the appointments will be fixed.A token amount will be paid for fixation of appointments. Discussion Forum: Patients can post their queries in the forums and get expert advice from the doctors themselves. Communication Medium: Private communication among various doctors worldwide will be possible using tools like chat-boxes. Administrative Functions: Administration will monitor the activity of the doctors. If a users query is unanswered for a fixed SLA by a particular doctor, an automated mail will go to the administrator of that hospital. Information Sharing: Doctors can post their journals, case studies, medical news, information about diagnosis of various diseases, invention of new medical technologies, videos, etc. on the forum. This information will be valuable to the medical students. Rating: There will be a rating for the doctors based on user-feedback, recommendation from other doctors, etc. Suggestions to The Administrator: Doctors can also directly communicate with the admin. And valuable suggestions regarding new technologies can be enforced within a hospital. Online Report Viewing: Doctors can view medical reports online and can share the patients medical history with other doctors. User Feedback: Users can share their experiences by providing feedback to the doctors. Tools for Project Implementation: Eclipse IDE: Eclipse is program development software that facilitates integrated development environment or IDE. It usually supports multi-language platform for application development such as C, C++, Java etc. Eclipse has various plug-in features to support interactive environment facilitating software development. MySQL: It runs on the server side and provides multi user access to databases. It supports syntaxes for SQL to store and retrieve data from relational database. HTML: This language is specifically designed for displaying various contents in web pages both texts and interactive components (Finnerty, 2013). JavaScript(JS): It is a type of programming script used to implement in web browsers and runs on the client side. It is mainly used to make the web page interactive and able to communicate with users. Conclusion E-healthcare Solutions develops a new and fresh approach towards online medical treatment. It presents a modern and crisp system for the doctors and patients worldwide to communicate among themselves in an easy and convenient way, where activities like appointment fixing, private one-to-one chatting, writing personal blogs etc. are offered in a single and open platform. It may be concluded that there are still a lot more scope for development for achieving a more flexible website for this project as well as to render a flawless website design. Further, better approaches are awaited that may be suggested by the users of the website. Reference List Collis, Jill, and Roger Hussey.Business research: A practical guide for undergraduate and postgraduate students. Palgrave macmillan, 2013. Del Cano, Alfredo, and M. Pilar de la Cruz. "Integrated methodology for project risk management."Journal of Construction Engineering and Management128.6 (2002): 473-485. Finnerty, John D.Project financing: asset-based financial engineering. John Wiley Sons, 2013. Gatti, Stefano.Project finance in theory and practice: designing, structuring, and financing private and public projects. Academic Press, 2013. Grunig, James E.Excellence in public relations and communication management. Routledge, 2013. Kerzner, Harold R.Project management: a systems approach to planning, scheduling, and controlling. John Wiley Sons, 2013. Larson, Erik W., and Clifford F. Gray. "Project management: The managerial process." (2011). Nespor, Jan.Tangled up in school: Politics, space, bodies, and signs in the educational process. Routledge, 2013. Reiss, Geoff.Project management demystified: Today's tools and techniques. Routledge, 2013. Sapolsky, Harvey M.Polaris System Development. Harvard University Press, 2013. Thomas, Gary.How to do your research project: A guide for students in education and applied social sciences. Sage, 2013. Wahlster, W. (Ed.). (2013).Verbmobil: foundations of speech-to-speech translation. Springer Science Business Media.

Darwins Origin Of The Species Essays - Evolutionary Biology

Darwin's Origin Of The Species Darwin is considered the father of evolution. In truth, Darwin arrived at his theory of evolution at the same time another scientist, Alfred Russell Wallace, came to the same conclusion. However, Darwin was a respected scientist even before he wrote On the Origin of Species, while Wallace was relatively unknown, so people were more inclined to listen to Darwin. Origin enjoyed immediate success: its first printing sold out immediately and a second printing following a month later. Darwin's ideas found their way out of the scientific world and into the business world and even society itself. In many senses, Darwin's theories created a societal transformation. Darwin's theory consisted of two main points; 1) diverse groups of animals evolve from one or a few common ancestors; 2) the mechanism by which this evolution takes place is natural selection. This SparkNote will first take a look at Origin of the Species, and then more closely examine Darwin's theories. Darwin's theory of evolution, also called Darwinism, can be further divided into 5 parts: evolution as such, common descent, gradualism, population speciation, and natural selection. Types of natural selection are discussed in the Natural Selection SparkNote, and types of speciation are discussed in the Speciation SparkNote. The modern understanding of the process of natural selection is discussed in further detail in Synthesis of Darwin and Genetics. Science

The Great Compromise essays

The Great Compromise essays In May 1787, fifty-five delegates from eleven of the thirteen American states assembled in Philadelphia. Their goal was to revise the current government created by the Articles of Confederation, which had been in effect since 1781. The Articles had created a weak alliance among the states. The national government had no way to levy taxes or regulate commerce. The delegates who were in attendance at the Philadelphia convention had come in general agreement that there were defects in the Articles of Confederation that should be remedied. But instead of convening and deciding to list and remedy the defects of the Articles, the delegates at the convention took another course of action. Soon after George Washington was elected to be the presiding officer of the meeting, the Virginia delegation, relying heavily on the draftsmanship of James Madison, presented a new plan for an entirely new national government. This plan became the main topic of debate at the convention for the next several weeks. When the delegates decided to make the Virginia Plan the focus of their agenda, they had essentially changed the task for which they had been sent to Philadelphia. The defects of the Articles took a backseat to the more pressing issue of how to design a true national government. The Virginia Plan called for a strong union of the states into a centralized national government. Under the plan, the national government would be divided into three governing branches the legislative, the executive, and the judicial. The legislative branch would consist of two houses. The first house would be directly chosen by the people, and the second house would be chosen by the first house from candidates nominated by state legislatures. The executive and the national judiciary would be chosen by the national legislature. The executive along with some members of the judiciary would be selected to serve on a council of revision, which...

Performance Analysis of M&A in UK banking sector (2nd STAGE) Essay

Performance Analysis of M&A in UK banking sector (2nd STAGE) - Essay Example As a matter of fact, the studies with regards to mergers and acquisition activities in the UK banking sector offers assorted conclusions. Altunabas and Ibanez describe about the bank mergers between the years 1992 and 2001 to lead on average in order to improvise the accounting profitability (Altunaz and Ibanez, 2004). Many empirical evidences have been provided which are evocative of the restrained opportunities for cost savings from bulk mergers in the banking commerce. Moreover, a little improvisation in the profit efficiency is also reported, but not in terms of cost efficaciousness with position to cross-border deals only. According to Cooke, most of the research analyses on mergers and acquisitions have been focused on the organizations which have been undergo a merger and many studies have seen a common condition marking the post-merger period (Cooke, 1986). Therefore, this paper targets the investigation of the influences of the M & A operations on accounting profitability me asures with reference to the UK banking sector over the period 2003-2007 by with the help of examining several performance gauges, thereby, distinguishing the part of transformation in presentation due to the M & A itself. According to Heffernan, banking can be construed to a wide range of financial institutions and organizations to the large money-centralized commercial banks and this paper describes about it in detail (Heffernan, 2005). The UK banking sector witnesses itself to be the third largest in the world after the United States and Japan, and is also a major international hub for investment and private banking (DeltaQuest, 2009). The banking sector of UK has an authoritative international recognition which is

Why are there so many nursing organizations Is the large number of Essay

Why are there so many nursing organizations Is the large number of nursing assocations a value or a hindrance to the Profession - Essay Example Previous years have attested that there were increased global demand for nurses with vast opportunities in terms of financial remuneration and career opportunities. The lucrative prospects given to nursing graduates and immediate placement in hospitals and health care institutions all over the world invited more students to pursue the nursing career. With various international hospitals requiring nursing staff from various cultural orientations, the nursing associations flourished to give nurses the options to choose based on nurse values and principles. These associations professionalize the standards expected of nursing and regulate the quality of health care to be adhered to under ethical and moral codes. When the number of positions was ultimately filled globally, nursing institutions and associations continue to accept applications for nurses without enough local, state or federal jurisdictions to monitor and control the supply. The effect was oversupply of nurses that could not be employed. Further, young graduates fresh from nursing associations were deemed lacking in health care experience and in the required high quality of patient care. Without enough hospitals or health care institutions to accept these young nurses to further their exposure, actual training and experience in health care, problems with employment currently arise.

Three question Essay Example | Topics and Well Written Essays - 1000 words

Three question - Essay Example To protect their property and themselves, individuals may assent to a contractual affiliation whereby they unite themselves in an alliance for the good of all. Through channels of this pledged relationship, persons concur to accept different duties or responsibilities in return for the gains provided by communal cooperation. A democracy may be started on the base of a mutual pledge between community, and each person, in which society has a responsibility to every person and each person has a responsibility to society. For Locke, the natural justice will set the restrictions and provide the way for civil justice through the natural rights’ concept. Conferring to Locke, impartiality is not conceivable without personal possessions—meaning that justice will prevail only when a person has a claim to a property. The principle of Locke’s notion of impartiality is the safety of each individual’s personal property as a right built upon nature’s law (Locke pa r 5). Confucian would respond to the passage by stating the government has an obligation to attend to its citizens without favoritism or discrimination. Confucian believes that people can attain a good life through developing moral righteousness and take part in valued human relationships. Confucian would advise against bad behaviors such as being self-seeking. Confucian believes that the government has an obligation to uphold the settings, which are essential to the ‘good life’. The notion of fairness infers that the state should foster or create these settings impartially for everyone so that every individual is in a position to live a better life. An impartial society, therefore, has the following features; sufficiency for everyone, universal education and meritocracy. Question 2 A Hobbes and Locke are both well-known political theorists whose works have been momentously influential into the modern-political thought development. Moreover, they are alike in that they both denote a â€Å"state of nature† wherein man exists minus the government, as well as both talk of risks within this state. Nonetheless, while both talk of the risks of a ‘state of nature’, Hobbes is pessimistic while Locke talks of the possible benefits (Locke par 5). Hobbes talks of ‘states of nature’ hypothetically, while Locke points out instances where they are. Both men denote men to be equal within this state of nature; Hobbes affirms that nature has made men equal win the abilities of body and mind. Likewise, Locke explains the nature-of-nature as a condition of perfect impartiality, where inherently there is no dominance or authority of one on another. Regardless of this parity; nonetheless, both men caution of the risk of the ‘state of nature’.  For Hobbes, the whole time, which man is within a ‘state of nature’, he is inside a state of warfare. Hobbes states that two men can become enemies when it becomes imp ossible to relish the same item; in return they endeavor to wreck each other. Locke also points out threats, saying that minus the nature law’s everybody may execute verdicts, resulting to a state of mess (Locke par 5).    Hobbes and Locke’s ‘state of nature’ differ from one another. Firstly, Hobbes’ nature-of-nature is continually in a mess of war.   Rendering to him, the main purpose why men give up their power to the supreme is to pursue tranquility, and evade the â€Å"fear of demise†. In contrast, whereas Locke does talk of ‘

Examining the Legal Issue of Copyright

Examining the Legal Issue of Copyright Introduction This essay is on the topic of Intellectual property and will be split into four parts. It will explain the law regarding copyright in the UK by using the Copyright, Designs and Patent Act 1988 (CDPA 1988), it will begin by discussing the legal terminology original work and why copyright exists and the regulations of copyright in detail with regards to fixation and originality, the definition of fixed in line with the current law, the skill, labour and judgement test including cases to support the claims and economic rights that an owner has. Secondly by explaining the 3 main types of original work that are granted protection by this act and in addition, it will shed light on what consists of copying of the work and alternatives to copyright including adaptation of the work and what the copyright infringes. The source used to gain this information is from Contemporary Intellectual Property: Law and Policy, By Hector L. MacQueen, Charlotte Waelde, Graeme Laurie and Abbe Brown. The thir d part of this essay will critically evaluate the impact of internationalism in terms of digital technologies. It will assess the new challenges this presents Intellectual Property (IP) in terms of new innovations that will affect the consumers and industry. furthermore, it will discuss the impact this has on Intellectual property by using the Gowers Review of Intellectual Property to source the knowledge. Lastly the essay will examine the case on Liam and Aleesha in terms of copyright and explain what infringements of copyright have occurred using relevant cases to reinforce the arguments that are made. Main body Copyright in its early stages was implemented to control the output of printers once the technology was invented and recognised in the 15th century. Before the era of printing, writing could only be duplicated by the process of manually copying out the work [1]. The UK formed the Copyright, Designs and Patent act 1988 to give creators of literary, dramatical, musical and artistic work ranging from sound recordings, films and broadcasts [2] protection and the right to regulate the way their work is used. For copyright to exist in work it must be original and fixed. The fixation or fixed term means that the work must be recorded in writing or otherwise [3] this includes and form or notion of code, either by hand or otherwise and regardless of the method by which or medium in which it is recorded [4]. Original or originality is not defined by the CDPA 1988, it is required that the work was originated from the author and not copied from another work. The work does not have to be different, it depends on the way the work was created. For example, a mobile phone application that embodies the same idea as another however has a different look and feel to the user is considered as original work. For copyright to exist in terms of literary, musical, dramatical, or artistic work, it must qualify as work. Work is determined by the amount of skill, labour and judgement that has gone into creating it. This means that the author of the work is the individual who has put the most skill, labour and made the most judgements on the work. However there have been some discrepancies in this as there are differences in opinion on how much skill, labour and judgement is required. In terms of case law for work one must look at the case of Hyperion records v Sawkins. Sawkins (S) had created new performing editions of four of his works. In total this work took 300 hours and that involved S making 3000 editorial interventions to the works. In October 2002, Hyperion Records (H) produced a CD featuring performances of the four performing editions that Sawkins created. H said that S was not entitled to copyright in these editions as editor should not obtain copyright in non-copyright work. It was held that the skill and time that S invested in making the works was enough to make them original, H had infringed S as he did not identify him as author. There are 8 types of original work recognised by the CDPA 1988. Literary works, dramatic works, musical and artistic works, sound recordings, films, broadcasts and typographical arrangements of published editions but for this essay we will only be explaining the main 3. Literary work is any work other than a dramatic or musical work, which is written, spoken or sung [5]. Literary works can consist of technological work such as software, databases and computer programs. In Anacon Corp Ltd v Environmental Research Technology it was found that circuit diagrams from which circuit boards are made into literary work as well as artistic work as the writing on the diagram is meant to be read and not just to be appreciated by eye. Dramatical work includes a dance or a mime [6]. However, there is debate on whether this includes television and films for example in Norowzian v Arks Ltd (N0 2) where N had created a film called joy which includes a man dancing with a plain backdrop, which was edited heavily. The defendants produced an advert for Guinness called anticipation that used a man dancing in a similar fashion and was edited similarly. It was held that the work couldnt be dramatic work as it cannot be performed in front of a live audience. Musical work consists of music, exclusive to any words or action intended to be sung spoken or preformed with the music [7]. A small number of notes and chords are enough for copyright protection as seen in Lawson v Dundas the four-note theme is enough to be protected by The CDPA 1988. Once original work is present, one must then determine authorship and ownership of the work. Authorship is the person who creates the work.[8] In the case of Walter v lane (1900) it was said that the author is the individual who has extended the necessary effort, skill and labour in creating the work. There is also a possibility of joint authorship where two or more authors have collaborated and the contribution of the authors cannot be distinguished.[9] Ownership of the work generally falls to the author who is in most cases the first owner of a copyright work. A clear example of this can be seen in Griggs group v Evans (2005) where Griggs who are the manufacturers of the footwear Doc Martens they hired an ad agency to create a logo which would combine two of their existing trademarks Airwair and Dr Martens, Evans was hired by the agency to create the logo. Evans assigned copyright to a Australian company who used it on their own products. It was held that the right to use the logo and to exclude others from using it belonged to the belonged to the client and not the designer. The CDPA 1988 states that the copyright owner has the only right to copy the work, issue copies of said work, rent out or lend the work to the public, preform, show or play the work in public, communicate the work in public and to make an adaptation of the work.[10] Copying the work comprises of the reproduction of the work in any material form and storing of the work in any medium by electronical means for instance taking a picture or scanning a document or recording live music to a digital format equates to copying. On the other hand, similar works do not infringe copyright as there must be a connection that the work is derived from the claimants. In Francis Day Hunter v Bron the defendant had produced a song called Why the claimant argued that the first 8 bars in the song were reproduced from their son called in a little Spanish town. The courts held that there must be a causal connection between the works and that the similarity must be sufficient and objective. Adaptation in terms of copyright differs from copying as it only applies to the literary, dramatical and musical works. This includes dramatisations and translations. Although there is a connection with copying, it is not as specific as adaptation. In Harman pictures v Osborne the claimants argued that the film created by Osborne copied a historical book, though there were parts that were different it was held that the similarities of incidents and situations suggested that they were both based on the same historical event. Impact of internationalism of digital technologies As we know the laws on copyright are outdated and are not up to par with this time as technology grows and we approach the age of online information, where ideas are spread internationally and very quickly. It is important that the IP laws are adequate to deal with the ever-growing digital technology as there are more ways to share goods and services. For example, the effect on the film and music industry due to growing technologies is having a great impact as films and music are pirated online and are accessed very easily and shared. This is causing a great loss for the industry as much as 20% of their annual turnover[11]. This creates challenges as it will affect jobs in addition it will have a detrimental effect on the industry in the UK as it is cheaper to reproduce this work using the internet which does not require cost. An argument made by Andrew Gowers in Gowers Review of Intellectual Property is that the infringement on IP in the digital world need to be more stern as the pe nalties are softer for digital cases then civil cases[12]. This will prevent IP infringement digitally where it is most common also we can give the power to enforce IP infringements to trading standards. Since the creation of the CDPA 1988 there have been numerous technological advancements, the problems this creates for IP are that it is easier now to copy or reproduce work and share it then it has ever been making it easier for the circulation of reproduced or counterfeit goods like songs in the form of MP3 files without the owners permission. In addition, new technologies do not fit into the scope of original work that is stated by the CDPA 1988 this causes confusion as it is not alike standard definitions of work, for example genetics or medicine. Copyright for Liam Aleesha Firstly, originality and fixation must be established in the work for copyright to exist, it can be determined that Liams work is fixed as he records the music and has it uploaded to the bands website to share to his fans, it can also be determined that the work is original as Liam writes his own music and lyrics. Secondly, the work is determined by the Skill, labour and judgement test. In terms of Liam he has put his skills of writing the music and lyrics for the band and has shown that he put is the labour as well as he writes all the bands songs, only a small portion is provided by the other members which includes Aleesha. From this information, it is determined that Liam is the author of the work as he is putting in the most effort, skill, labour and judgement into it. As seen in the case of Walter v Lane (1900) where it was said that the author of a work is one who extends the necessary effort, skill, labour and judgement in the work. Aleesha would not be a joint owner as her contribution is distinguished as a small portion. From this It can easily be decided that Liam is the owner of the music and lyrics. Thirdly it must establish whether there has been a copying of the work. In this case Robbie, has copied Liams work as he has digitally sampled his music without the right of the owner (Liam) it states in the CDPA 1988 that copying of the work includes the reproduction of the work in any material form. It can be said that there is a casual connection as the music is sampled directly from Musik Dynamites work. In addition, the case of Lawson v Dundas further reinforces the argument as it was established that as little as 4 chords or notes are sufficient for copyright. Also from the information gathered it can establish that the owner (Liam) has not given consent to Robbie or Aleesha for them to use or sample his music as it doesnt state otherwise. From this information, a strong argument is made that an infringement of copyright has occurred. Conclusion In conclusion, this essay has thoroughly clarified on what copyright is in terms of the CDPA 1988 and given relevant cases to illustrate points made demonstrating legal knowledge. It has explained legal terminologies and defined them in junction with the CDPA 1988 and has clearly described what copyright infringes. Furthermore, it has discussed the growing impact of internationalism in digital technologies. In summary from the research conducted the law regarding IP needs updating in terms of new technological advancements to keep up with the protection of work as It would affect sectors such as the film and music industry negatively. Finally, the essay has examined the case of Liam v Aleesha and Robbie and has concluded that Aleesha and Robbie have infringed copyright by sampling music by Musik Dynamite without the right of Liam who is the author and owner of the music. Bibliography Books Gowers A, Gowers Review of Intellectual Property, HM Treasury 2006 MacQueen H, Contemporary Intellectual Property: 2nd edition Law and Policy 2010 Patterson, L. R., Copyright in Historic Perspective, Vanderbilt University Press, 1968 Cases Anacon Corp Ltd v Environmental Research Technology [1994] FSR 659 Francis Day Hunter v Bron [1963] Ch. 587 Griggs group v Evans [2003] EWHC 2914 (Ch) Harman pictures v Osborne [1967] 1 WLR 723 Hyperion records v Sawkins [2005] EWCA Civ 565 Lawson v Dundas [1985] The Times 13 Norowzian v Arks Ltd Anor (No. 2) [1999] EWCA Civ 3014 Walter v Lane [1900] AC 539 Legislation The Copyright, Designs and Patent act 1988 [1] Copyright in Historical Perspective, p. 136-137, Patterson, 1968. [2] The Copyright, Designs and Patent act 1988 s.1(1)(a) [3] The Copyright, Designs and Patent act 1988 s.3 (2) [4] The Copyright, Designs and Patent act 1988 s.178 [5] The Copyright, Designs and Patent act 1988 s. 3 [6] The Copyright, Designs and Patent act 1988 s. 3(1) [7] The Copyright, Designs and Patent act 1988 s. 3 [8] The Copyright, Designs and Patent act 1988 s.9 (1) [9] The Copyright, Designs and Patent act 1988 s.10 (1) [10] The Copyright, Designs and Patent act 1988 s.16 [11] Andrew Gowers, Gowers Review of Intellectual Property p.3 [12] Andrew Gowers, Gowers Review of Intellectual Property p.4

Is Frankenstein a reality? Essay -- Technology Society

Mary Shelley’s 1818 book, Frankenstein, started a popular trend with authors and movie screen writers of science fiction and horror. For over a century now, movies have been produced replicating the Frankenstein novel and the mysteries revolving around creating life from scratch. Numerous films show humans creating creatures or monsters, with good intentions, only for something to go wrong and the creation creates havoc on everyone involved. Viewers will find every variation of creation from cloning to mixing chemicals. In Frankenstein body parts were stitched together like patchwork creating an odd monstrous looking figure. The moral of the movie gives the viewer the impression that we should never play god. Otherwise, we will need to seek out and destroy what we created, just as Victor Frankenstein wanted to do. However, these movies are actually becoming a reality to a certain extent. Is it possible that the Frankenstein myth may actually become a reality in the near futur e? Scientist and doctors have been hard at work for many years to make this fiction a reality. When Frankenstein, was made into a movie in 1931, a memorable scene from it became the dark and gloomy night Victors creation came to life. The violent thunder and lightning had the audience predicting an intense moment was about to occur. Victor’s dead corpse was raised to an opening at the top of the ceiling where a magnificent display of light is shown jolting the machines connected to his creation. After the corpse was completely descended back into the laboratory, Victor notices a slight movement of the corpse’s stitched on hand. He shouts â€Å"Look! It’s moving. It’s alive! It’s alive! Oh in the name of God. Now I know what it feels like to be God.† Soon after,... ...tp://www.huffingtonpost.com/david-ropeik/scientists-bring-back-art_b_583876.html> . Sato, Rebecca. â€Å"Playing God† Scientists in Final Stage of Creating man-made Life.† Daily Galaxy. The Great Discoveries Channel. 21 June 2007. Web. 5 Dec. 2010 . Sato, Rebecca, and Casey Kazan. â€Å"The Ilulissat Manifesto-Creating Artificial Life.† The Daily Galaxy. The Great Discoveries Channel, 12 Mar. 2008. Web. 5 Dec. 2010. . Shelley, Mary, Frankenstein. Romantic Circles. University of Maryland. Stuart Curran. Web. 7 Nov 2010 . Tigges, Sabina. â€Å"Clint Hallam: Guinea Pig Takes the Reins.† Guinea Pig Zero. 29 Dec. 2005. Web. 5 Dec. 2010 .

Compare and Contrast Lee’s Presentation of Miss Maudie, Mrs Dubose and Aunt Alexandra

Compare and Contrast Lee's Presentation of Miss Maudie, Mrs Dubose and Aunt Lee's presentation of Miss Maudie, Mrs Dubose and Aunt Alexandra. What do the children learn from their encounters with these characters? In the novel ‘To Kill A Mockingbird’ by Harper Lee the protagonist Jean Louise ‘Scout’ Finch and her brother ‘Jem’ meet a few female characters who all affects some part of the lives of the children. Harper Lee resists some of the conventional stereotypes of women from that era which is shown through the character Miss Maudie Atkinson who is opinionated, and speak her mind.Miss Maudie’s morality is level with Atticus’ and unlike some other female residents of Maycomb County, Miss Maudie minds her own business and behaves with integrity. She shows people the respect they deserve, calling Scout â€Å"Jean Louise† and Boo Radley â€Å"Arthur,† proves this. Miss Maudie totally opposes Aunt Alexandra, who is the sister of Atticus, the childrens father.Miss Maudie is someone who is there for Scout to talk to and will actually listen as she is a woman who does not judge people but has a broad mind, for example about the trial of Tom Robinson. However Aunt Alexandra fits the sterotype of women of that time as she behaves very lady-like and wishes to impose this manner onto Scout and turn her into a â€Å"lady†. She doesn't approve of Atticus's defense of a black man, even though he is innocent. She is very concerned about how the Finch family is seen in the community.She doesn't want them to do anything that will make the town go against them. Aunt Alexandra, who is all about image, comes to stay with Atticus and the kids so she can preserve the family name, which Jem and Scout object to. The first thing she does when she arrives is criticize Scout for acting like a boy â€Å"We decided it best for you to have some feminine influence† but Scout does not like Aunt Alexandra trying to change her, therefore she resists the change despite Aunt Alexandra attempts. onversely Miss Maudie alters Scout's perception of womanhood because in the morning, Miss Maudie is dressed in overalls and â€Å"men's clothing,† but at night, she changes into a dress and looks gorgeous showing Scout that being a woman does not mean that every hour one has to be in a dress looking beautiful. Miss Maudies presence as a neighbour is very appreciated by the children as she is also a friend to them, especially to Scout as she is there when Jem begins to grow up and not spend so much time with the narrator of this novel.Miss Maudie is there for Scout to lean on and supports her during tough times like at Aunt Alexandra's tea party. Miss Maudie comforts her when everyone was laughing: â€Å"Miss Maudie looked gravely at me. She never laughed unless I meant to be funny† showing that this female charcter is reverent and could be interpreted as a motherly figure to Scout. Miss M audie is also there for Scout to hold her hand while the other ladies are subtly making fun of Atticus and saying that he is a disgrace for defending a Negro.

Essay on Disney Scoping

Essay on Disney Scoping Essay on Disney Scoping Emina Hublic In order for the expansion of Disney to be successful, there are several workplace laws that must be fulfilled. The decisions within the Disney expansion and the actions within the legal system, contain evident consequences. For this reason, gaining an understanding of the rights and responsibilities, and of how the legal system functions, is the paramount of importance when it comes to making the right decisions when necessary. Occupational health and safety is said to be a disciplinary area that is a fundamental principle in which Disney must consider. This allows for the expansion of Disney to foster a safe and healthy working environment for the people. Upon expanding the company, there are responsibilities that they must ensure do not create health and safety problems for employers, employees and the general public. The Walt Disney company states 'The company aims to minimise risks and associated costs by providing professional technical services that foster the safest environment possible' (Safety and Security). The National Policy on Safety, Health and Environment at Work Place by the Government of India (International Labour Organization), is a law that is reviewed every five years. This law must be taken into consideration for the Goa expansion. By acknowledging and understanding the Workplace Health and safety laws, it will assist the company in avoiding further costs regarding damage, due to injur y and illness, thus allowing them to provide a strong foundation in order to achieve long-term success. If these laws are not followed, the indirect costs will intensify in damages, recruitment, as well as inefficiency. When expanding Disney, key elements can be practiced. For instance investigating and resolving complaints made by the public and employees, ensuring that suitable records are kept regarding health hazards and accidents, as well as promoting health and safety programs in order to gather information regarding existing potential hazards. Upon electing Goa as a desired destination, Government played a significant role in determining whether or not this destination was suitable. The trends within Goa have ruptured dramatically. The frequent changes within the Goan government has grown drastically (Rohit Joshi, 2014) resulting in political instability, thus causing legal issues. The result of these regular changes can cause great difficulty with the need of policies going through governmental process, meaning the government could be overall less effective in the assistance of a successful Disney. In order to expand, there is a primary focus placed upon infrastructure. This requires a sustained effort of the sort that can be best provided by a stable government. The inability to also provide a good climate for change causes several ramifications. Investing in Disney provides an immense amount of risks due to the possibility of failure, causing chaos as well as destroying potential investments. The law cannot be constantl y changing. This does not mean that the law should not change- it should change in accordance to the wants and needs of society (Ouliaris, J 2010) and must be sufficiently flexible for the expansion of Disney. Encouraging ethical behaviour is a major leading factor to the success of

Sample Letter of Recommendation for an MBA Applicant

Sample Letter of Recommendation for an MBA Applicant MBA applicants need to present at least one recommendation letter to admissions committees, and most schools ask for two or three.  Letters of recommendation are typically used to support or strengthen other aspects of the MBA application.  For example, some applicants use recommendation letters to highlight their academic record or professional accomplishments, while others prefer to highlight  leadership or management experience. Choosing a Letter Writer When choosing someone to write your recommendation, it is very important  to select someone who is familiar with you and your accomplishments. Many MBA applicants choose an employer or direct supervisor who can discuss their work ethic, leadership experience, or professional achievements. A letter writer who has seen you manage employees or overcome obstacles is also a good choice. Another option is a professor or a fellow student from your undergraduate days. Some applicants also choose someone who supervised their volunteer or community work. Sample MBA Recommendation Below is a sample recommendation for an MBA applicant. This letter was written by a supervisor for her direct assistant.  The letter highlights the students strong work performance and leadership ability. These traits are important for MBA applicants, who must be able to perform under pressure, work hard, and lead discussions, groups, and projects while enrolled in their program. The claims made in the letter are supported by  very specific  examples, which help reinforce the points the letter writer is trying to make. Finally, the recommender outlines the ways in which the subject could contribute to an MBA program. To Whom It May Concern: I would like to recommend Becky James for your MBA program. Becky has worked as my assistant for the last three years. During that time, she has been moving toward her goal of enrolling in an MBA program by building her interpersonal skills, honing her leadership ability, and gaining hands-on experience in operations management. As Beckys direct supervisor, I have seen her demonstrate strong critical thinking skills and  the leadership capabilities necessary for success in the management field. She has helped our company achieve many goals through her valuable input as well as a  persistent dedication to our organizational strategy. For example, just this year Becky helped to analyze our production schedule and suggested an effective plan to manage bottlenecks in our production process. Her contributions helped us achieve our goal of minimizing scheduled and unscheduled downtime.   Becky may be my assistant, but she has risen to an unofficial leadership role. When team members in our department arent sure what to do in a given situation, they often turn to Becky for her thoughtful advice and support on various projects. Becky never fails to assist them. She is kind, humble, and seems very comfortable in a leadership role. Several of her fellow employees have come into my office and expressed unsolicited compliments in regards to Beckys personality and performance. I believe that Becky will be able to contribute to your program in a number of ways. Not only is she well-versed in the field of operations management, she also has a contagious enthusiasm that encourages those around her to work harder and achieve solutions for both personal and professional problems. She knows how to work well as part of a team and is able to model appropriate communication skills in almost any given situation. For these reasons  I highly recommend Becky James as a candidate for your MBA program. If you have any questions regarding Becky  or this recommendation, please contact me. Sincerely, Allen Barry, Operations Manager, Tri-State Widget Productions

Glass Ceiling Essay Example | Topics and Well Written Essays - 500 words - 2

Glass Ceiling - Essay Example The four have demonstrated enthusiasm and commitment in their fields. The ambitious dimension is eminent on its adaptive pole by self-confidence. It enabled them to nurtured dominant aspect with authoritativeness, pathological aggressiveness, and boldness. They end up being tough, unsentimental, and competitive. They have a tendency of not binding by the limits that apply to others (Jalalzai, 2013). A good example is Hillary Clinton. His ambition in being the United States first female president kept her as a front-runner for the Democratic nomination. She served in official positions and ambitiously made decisions that kept her on her move. For instance, problem-solving and decision-making roles in her position as the Secretary of State. Nancy Pelosi built a base within the Democrats caucus and consolidated enough power in winning the speakership position of the House of Representative. Being the first female in the position, she understood the tempo and the mannerism of the House. Ambitiously, she was determined in increasing the funding for AIDS research and in putting pressure on China to improve the human right policy (Palmer & Simon, 2006). Sarah Palin also demonstrated her ambitious nature from her determination of becoming the vice presidential candidate of the America despite serving less than half of her time as Alaska’s governor. She had less experience for the position but was ambitious in the post. Nothing could stop her to reach her goal (Barreto, Ryan & Schmitt, 2009). Condoleezza Rice, being African-American, became one of the well-known and much-loved members of the Bush administration. Second female Secretary of State, she demonstrated her character in handling of the arising events. She was ambitious in her field of foreign policy and helped the government to deal with the war in Iraq and the terror after the September 11, 2001 attack (Jalalzai, 2013). The man

Managing Public and Private Organizations Research Paper

Managing Public and Private Organizations - Research Paper Example Most importantly, effective leadership significantly reduces power distances across people by building constructive relationship based on mutual respect and cross-cultural understanding. This motivates the workforce to work on common goals with greater sense of responsibility and accountability. Q2. Discuss the factors that influence individual behavior. (Chap 11) The major factors that influence individual behaviour are personal value system, cultural paradigms, self-efficacy and hierarchy of needs. Personal value system is important issue that serves as guideline for individual behaviour. The ethical considerations and moral code of actions influence and guide one’s actions and general behaviour. In the era of rapid globalization, diversity has become a key issue and cultural paradigms have emerged as pertinent factors that not only give distinct identity to individuals but also provide them with unique cultural identities. Hierarchy of needs vis-a-vis physiological, social security, self-esteem and self-actualization, of individuals motivates them to change their behaviour and work towards achievement of their desired goals. Q3. Discuss how behavior management can be utilized to motivate employees. (Chap 11) Behaviour management is crucial psychological tool used within management funda that helps to streamline and encourage right attitude and behaviour across employees in an organization. Behaviour management relies on the code of conduct and in creating a facilitating environment of motivation and re-enforcement with regard to the various needs and requirements of the employees (Dessler, 2007). Thus, merit based performance, incentives, reward and punishment etc. become key ingredients of behaviour management within an organization. SMART goals comprising specific, measurable, attainable, relevant and timely, are set by individuals to achieve their short term and long term personal and professional goals. Q4. Describe the communication process and h ow barriers to communication can be overcome.  Ã‚  (Chap 12) Effective communication facilitates in developing mutual respect and cross-cultural understanding that helps to resolve workplace conflicts and promote efficient, goal based teamwork to achieve organizational goals and objectives (Bateman & Snell, 2009). The major barrier to communication is the lack of cross-cultural values and psychological barriers like low self- esteem of people who may belong to diverse culture, race, colour and ethnicity. Understanding of cross-cultural values helps build strong relationship based on trust and mutual respect. Thus, overcoming the barriers of communication has emerged as powerful tool to develop cohesive work environment that motivates workforce to work for common goals collectively. Q5. Discuss how technology can be utilized to improve an organization’s informal communication.  Ã‚  (Chap 12) Technology has significantly redefined communication (Reynolds, 2010). The compute r, internet and other technological gizmos like smart phones have become important facilitators of communication. Through the use of electronic boards, email, video-conferencing etc. organizations promote informal communication across the workers. The electronic boards have become popular platforms for sharing information and solving queries. Encouraging workers for

Decision-Making Case Study Example | Topics and Well Written Essays - 1250 words

Decision-Making - Case Study Example Therefore, it can safely be said that it is not the acquiring of the knowledge itself, but the methods of choosing the relevant information and implementing it is a much more daunting task for the leaders and the management of an organization. In the year 2009, the American government announced a fiscal budget cut in the funds that it allotted to the Medicaid services. The Medicaid is an entity which is operating in all the states of the country under different names and which provides healthcare services to the eligible American citizens, most of whom are in the lower income bracket. A 15 % budget cut in this regard has brought the Medicaid departments all across the USA to a as to how they should operate on the fewer resources and which services and programs should be continued and which would have to be discontinued. Barondess (2007), notes that many of the long term facilities that Medicaid provides are already struggling to provide quality care to patients while juggling multiple problems such as a shortage of trained workforce, and a budget cut would only increase these problems and would almost surely eliminate funding for a number of programs that Medicaid runs, and the elderly will be the ones who get effected by it the worst. In such circumstances, as mentioned before, rises the issue of the importance of making an informed decision as the consequences of the choices made have a direct influence on the health standards of a large number of people. For this purpose, and to aid health services to make a well informed policy restructuring decision, the authors Rundall et al. have presented the concept of the Informed Decision Toolbox which â€Å"facilitates the use of research evidence in decision making†. the Informed Decision Toolbox is a set of standardized tools that instruct policy makers at health organizations on how they can find, access and adapt

Moby Dick Narrative Essay Example for Free

Moby Dick Narrative Essay 1.In this video, we immediately learn of an obsessed captain who wants revenge. Why does he want revenge and against whom or what? The captain wants revenge because he lost his leg to Moby Dick. 2.Who is the narrator of Moby Dick and what is the first line of the novel? The first line of the novel is â€Å"Call me Ishmael† and the narrator is Ishmael. 3.There are two significant Biblical allusions mentioned in the film. To whom do these allusions reference? How are the names significant? The two significant Biblical allusions are Captain Ahab which is the King Ahab in the Bible and the whale, which is a symbol of God or the Devil. See more: how to start a narrative essay for college 4.The narrator states that Moby Dick symbolizes three different meanings for three different characters. List the characters and the meaning which Moby Dick symbolizes for each of them. Captain Ahab sees Moby Dick as the devil. Starbuck sees Moby Dick as just a fish and Ishmael accepts both of them. 5.Why did Melville choose to write about whaling? Why was the industry significant? At that time whale oil was very popular and it made the whale industry a hit, therefore; Melville wrote about whales. 6.What did Melville do when he was 21? He set sail towards the South Pacific, but after four years he returned and wrote about his visit with everyone on the island 7.What established writer did Melville befriend while he was writing Moby Dick? While he wrote Moby Dick he befriended Nathaniel Hawthorne. 8.Comment on the four harpooners of the Pequod; politically, why were they significant? The four harpooners were of different races and represented different cultures. 9.What happens to the Pequod towards the end of the book? Ahab? Ishmael? They were out at sea, and noticed that deep in the ocean a whale was giving birth, but that all of it was terrorized because of other whalers that set in. Ahab is killed and Ishmael is the only survivor of Pequod. 10.What were the final years of Melville like? Melvilles final years were filled with personal tragedies and failure. 1.Ahab, do you think if you killed Moby Dick, your life would be better? 2.Ahab, do you want revenge because of the loss of your leg or because he took something more than your leg, like your pride? 3.Ahab, what would you have done if the whale didnt bite your leg? 4.Ahab, why dont you every mention your wife or son? Is a whale more important than them? 5.Ahab, how do feel about yourself knowing that you let people die for your obsession with Moby Dick?

The Ibo Way Of Life :: essays research papers

Things Fall Apart, a novel by African native Chinua Achebe, introduces an unusual culture to the reader. He shares a strange new way of life not customary to popular beliefs. Through a detailed description of the Ibo culture such as role, political ideologies and unique rituals, Achebe shows humanity in a different perspective.   Ã‚  Ã‚  Ã‚  Ã‚  Ibo culture is a completely male dominated tribe. By being a successful warrior and farmer, men gain respect and high titles. Unfortunately, women do not have those opportunities and are considered more as property than human beings. In the first chapter, we meet Okonkwo, a highly respected leader. He has three wives who share only him as a husband. When a woman is old enough to marry, her family must approve the suitor, and then she is purchased with cowries and other livestock. The woman’s duties after marriage is to stay at home to cook, clean and raise the children.   Ã‚  Ã‚  Ã‚  Ã‚  As seen by roles each play in this tribe, it is obvious that the Ibo’s political ideologies are purely masculine and violently led. Villages will sacrifice other members of their village when a debt is owed, not knowing what is to become of them. In Ikemefuma’s case, he is sacrificed to the Umuofia tribe and is to live there for three years. When his three years are through with, he is violently murdered as ordered by the village elders. The boy stayed in Okonkwo’s Obi and learned to call him father. Okonkwo still took part in his violent murder. Other punishments of the tribe are hanging and banishment.   Ã‚  Ã‚  Ã‚  Ã‚  One of the most unique things about the Ibo cultures id their superstitions. It is believed that if a woman has two or more miscarriages that her children all share the same spirit. To keep this child from dying, they must find this child’s rock or mutilate the child’s body. Another superstition deals with the kola nut. The kola nut was broken and eaten every meal and was said to bring good life to people.

Meaning of Irish Place Names and Surnames

A little bit about the history of Irish place names. It may come as a surprise, but only a small portion of names comes directly from English language. The big majority of names here are anglicisations of Irish (Gaeilge) names and few names come from Old Norse. The name of Ireland itself comes from the Gaeilge name Eire, added to the Germanic word land. In mythology, Eire was an Irish goddess of the land and of sovereignty. My boyfriend? s surname is Doyle, the twelfth most common surname in Ireland. Now we know that the statement that the name is derived form the Irish word Doibh (meaning dark, gloomy, melancholy) can be disregarded as it is generally accepted that the correct derivation is dhubh-ghall, meaning Norse invader or dark foreigner. Its variations in English are Doyelle, Doyley, MacDowell or O Dubhghaill in Irish. One of my best friend ? s surname is Ruane. It is an anglicized form of the Old Gaelic â€Å"_O'Ruadhain_†, which translates as â€Å"the descendant of the red one†. We don’t know whether â€Å"Ruadhan† (red) refers to complexion of skin or red hair, or to some event relating to the abilities as a warrior but it is a descriptive nickname from the pre-medieval period. I have to note here that my friend Aidan is neither ginger nor a warrior. Overall, all I have to admit is that I had great fun discovering facts about origin of Irish place names and surnames. I have a better understanding about the importance of Irish language and the heritage it brings. I got to know Irish history better and will definitely keep eyes open even more next time when travelling around Ireland. References: The internet surname database – www. surnamedb. com The internet Library database – www. libraryireland. com The internet place names database – www. logainm. ie The internet database to find Irish roots – www. youririshroots. com The internet Irish friend – www. dochara. ie The internet Learn Irish – http://talkirish. com/ The Irish times – www. irishtimes. com