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Wishing I Found The Courage Sooner Professor Ramos Blog

Wishing I Found The Courage Sooner â€Å"Do you feel any older?† my father said as he was giving me my yearly birthday discou...

Thursday, October 31, 2019

Protective security research project Assignment

Protective security research project - Assignment Example The study found out that most of the security firms and Close protection Officers were in favour of including a compulsory physical fitness test as a pre-requisite for SIA front line license award. With all the technological advances being made in the world today, security is being recognized globally as one of the areas which has greatly benefitted from these developments while at the same time suffered from it. Many people are becoming more aware of the security risks they face everyday. They seek the services of Close Protective Officers (CPO) who basically offer security services to anyone who feels that he/she is at risk and therefore in need of security services. As the need of security services increases, the effectiveness of CPO’s is coming under close scrutiny. It has been noted that physical fitness is one of the key areas that has the potential of increasing the overall effectiveness of CPO’s. In order for an individual to practice as a CPO, he/she has to be licensed. Security Industry Authority is the body mandated to award licenses to individuals who meet the criteria. Among the requirements for the award of a CPO license is a clean criminal record a nd undergoing CPO training. This study was conducted with an intention of evaluating whether CPO’s need to complete compulsory fitness tests in order for them to gain their Security Industry Authority (SIA) front line license. A brief background at this point would be of great value as it would assist contextualize this study. The Security Industry Authority (SIA) is a Non-Departmental Public Body (NDPB) that was established under the PSIA Act of 2001. It is an independent body that has the mandate to license all the individuals who meet the criteria for licensing. Any individual who wants to work as a front line operative, they must have a clean criminal record, undergo an identity check and a competency

Tuesday, October 29, 2019

Four Geographic Traditions Research Paper Example | Topics and Well Written Essays - 1250 words

Four Geographic Traditions - Research Paper Example As such, the core definitions of each of these traditions will be discussed as well as a level of analysis performed on which tradition speaks best to which particular aspect of geographical analysis. What is noteworthy before delving into a firm and functional definition of each of these four traditions is to understand that the subject of geography has always, since its inception, been focused on the art and science of definition. Without definition, geography would have but a few actionable uses. In this way, it is important for the reader to understand that each of the following four approaches that will be discussed should be viewed within just such a prism. Although one is not superior to all of the others at all time, each in their own way can provide a useful tool of analysis which can help the reader/researcher to draw a level of inference on specific research questions and can help to shine a valuable level of insight into key determinants that would otherwise not be able t o be fully answered with the application and/or use of another of the traditions. Similarly, although each of the four following traditions are still in use within the community of geographic research and scientific studies, some are used to a greater and more affective use than others. Additionally, as the field grows, evolves, and advances, some of the four will no doubt decrease in overall performance; however, this unavoidable decrease of some of these traditions is no reason not to consider the fundamental determinants that have sought to define the way in which the field has progressed and continues to define itself up until the current juncture in time. Naturally, from the aforementioned list, the first of these traditions that will be discussed and analyzed is that of the spatial tradition. The spatial tradition is perhaps the best known and the most common of historical geographic traditions in that it seeks to define a given region based solely upon a firm differentiation of what is â€Å"other† and what is not. Although this tradition is perhaps the oldest in historical terms of implementation and usage, the fact of the matter is that is has continued to grow and develop throughout history (Pattison 3). As a function of this, the tradition has grown to incorporate computerized mapping (i.e. GIS and the like), quantitative techniques and tools for the representation of otherwise abstract geographic terms, aerial photography, and a litany of other spatial analysis tools that have helped to define, group, and differentiate otherwise indistinguishable determinants from one another within the realm of geography and geographic research and interpretation. This â€Å"oldest† of traditions continues to evolve and incorporate the different aspects of technological advancement that have manifested themselves throughout society and the sciences. As a function of this growth, the spatial tradi

Sunday, October 27, 2019

Threats to Prosperity and Stability of Developed Countries

Threats to Prosperity and Stability of Developed Countries Adrian Ma Over the past few decades many developed countries have taken the wrong steps to maintain peace with foreign states and have substantially increased the size of their government. Consequently, it becomes detrimental to any countries’ prosperity and stability; economic freedom is proportionate to size of government and war always affects the civil and moral progression of a society. When a government ignores the notion that â€Å"the individual† is the basic unit of social analysis, then the citizens cannot live life to their fullest potential. The problem perpetuates as more and more youth are becoming liberal because they are also becoming more liberal than the previous generation. The ongoing growing concept of liberalism is determining a lot of age groups to openly seek out help from the government and this strips away the dignity of each individual entailing rights and responsibility. According to an article, the average annual income per household in 2007 was appro ximately 53,000 and in 2013 it dropped to 48,000(Economist’s). The percentage of extra income the average person makes also made a noticeable drop from 5 to 4 percent meaning that it would take 5 extra years for them to double their income. This is an indicator that societies’ focus has transitioned from setting goals and seeking out to excel in certain areas to getting paid to support their financial situations, simply because of the expectation that the government is going to solve their problems. Individuals are the root of any prospering and stable economy, not the government. One top of government programs killing individualism, they also destroy millions of jobs. If citizens are constantly required to pay more and more taxes every year for government programs, not only will their financial situations get worse but competition will drastically decline as well. At the time government wasn’t involved in healthcare, it was cheap because private sectors fought to keep their businesses alive by competing with others and that factored in by lowering prices. All of these amazing â€Å"benefits† that the government forces insurance companies to provide us must be paid for by somebody and it’s those of us who aren’t in any allocations, work for the government, or have lobbyists to get us exemptions. Let’s look at Obamacare; there are so many faults because it tries to make every person happy. It centralizes on ensuring that people are covered rather than addressing the cost of care in the first place. It doesn’t benefit th e youth because they tend to be healthier and they don’t need as much coverage as the older age groups. It also increases the cost of everyone’s insurances because insurance companies are required to cover sick individuals. Healthcare in 2002 for a family of 4 cost approximately 9,235 dollars per year and after the government got involved it rose to a staggering $20,728 in 2012 (Milliman Medical Index). Another problem with government expansion is that it causes inflation; the increased debt ceiling from overspending and the Federal Reserve is just a cataclysmic combination for stability. Here’s the dilemma, whenever the government needs money instead of issuing their own notes backed back their own credit they issue treasury bonds, then they sell these bonds to the Federal Reserve which buys them with money they created out of thin air. The money that the Federal Reserve creates later goes to the government meaning it has to pay interest on the money the Federal Reserve lends to the treasury. This means that there will never be enough money in circulation to pay off the debt. The liquidation of debt is what makes an economy prosper and stabilize. Looking back at how the depression ended, a number of people believed the gold standard was the gold standard but they were mistaken, the countries that were able to liquidate their debt first got out of it. After World War 2, the g overnment cut 60% of the budget, 30% on tax rates, and around 9 million military personnel came home causing all the bad debt to be liquidated, hence, ending the depression. The constant printing of money may have bailed out major corporations during the depression but the problem originated from a governments belief that they can run the economy. The price stability reduces and a side function of an unstable dollar is the large swing in consumer prices. Another issue that developed countries overlook is the importance of economic freedom, it is more than just the freedom to buy and sell products and services. It allows us to be free in our interactions with other people. It also empowers people to travel, to say what they want to say, and to do what they want to do. It is about being free to make our own choices. A lot of those things are positive indicators of a healthy country and for a government to interfere may form impairment. Based on facts, the more economic freedom country has indicates that everyone is better off. The economic freedom of North America Index indicate that states with more economic freedom have higher growth rates of the economy, 4.6% GDP in the 25 least free states and 5.5% in the 25 most free states; lower unemployment rates, 5.5% in the 25 least free labor markets and 4.9% in the most free labor markets; less debt per GDP than states that are less free, 16.2% in the 25 states with least tax freedom and 15 .7% in the 25 states with the most tax freedom (2000-2009, LearnLiberty). All of these things people associate with economy health are also associated with economic freedom, and the same phenomenon also occurs with the countries of the world. The most economically free countries have GDP’s per capita that are about 10 times the size of less economically free countries. Some of the counter arguments I’ve encountered is that the GDP per capita only measures average income but it is untrue. It’s possible to have a country with a small number of elite rich people and a large number of destitute people, and if people examine inequality measures what they should see is that the countries that are more economically free also have more equitable income distributions. Economic freedom is not only associated with higher income levels on average but it is also associated with more equitable income distribution. Skeptics have argued that economic freedom achieves economic i ncome because of exploitation, people and the environment. Based on the data, they are wrong. On average women in more economically free countries have more gender equality and child rates tend to be a lot lower. Some may say that child labor rates are lower in economically free countries because they are more prosperous and can import from but they are also mistaken. The same phenomenon occurs even amongst the poorest countries; the least free poor nations have 40% child labor rates and the freest poor nations have 37% child labor rates (2000-2009). The biggest threat to the prosperity and stability of any developed country is war and the longer it is the more it will cost. An administrator in the Bush Administration told American taxpayers in a hearing before the Iraq War that it would only cost 1.7 billion dollars. According to numerous sources, the wars in Afghanistan and Iraq will now cost taxpayers roughly 5 trillion dollars, and that isn’t even taking into account the long-term medical care and disability compensation for service members, veterans and families; military replenishment and social and economic costs; expensive repairs to a force depleted by just perpetual fighting. More problems arise with government healthcare because the government owes it to them for fighting their wars. In the United States alone, a quarter of a million troops have suffered traumatic brain injuries (TBI) putting a bigger toll on the government healthcare system. Even the war on drugs also threatens the stability and prosperity of a country but that’s another issue. Governments should learn to take care of their own people before trying to solve other people’s problems. Our ability to cooperate, to help each other out develops when there is no conflict and when individuals have a smaller reliance on government. They recognize themselves in each other and are programmed for compassion. All of those things make them stronger, faster, and smarter. It relates to why communism doesn’t work as well as it should because human beings are biologically engineered to be competitive in nature and freedom drives then to work harder for success. If a government takes away our rewards and shares it with others then a specific majority will feel less rewarded, thus, competition and innovation is automatically promoted by limiting the government’s role in an economy. In a free economy, people will constantly find ways to create and offer better values to customers than their rival firms. Competitors that do well focus on reality, inventions, innovations, and methods opposed to rivals per se. Citizens are given more of an inclination to be independent, unconventional, and rebellious towards societies’ opinions and norms. It is no wonder why most of the greatest discoveries came from the countries that are the most free. Works Cited Dominguez, J. (1995). The Caribbean in a new international context: Are freedom and peace a  threat to its prosperity? New Dynamics in Trade and Political Economy. Miami: North-South Center, University of Miami, 1-23. Picciotto, R., Weaving, R. (Eds.). (2013).Security and development: investing in peace and   prosperity. Routledge. Meltzer, A. H. (2010).A History of the Federal Reserve, Volume 2. University of Chicago Press. Berger, A. N., Hannan, T. H. (1988).The price-concentration relationship in banking(No. 23). Board of Governors of the Federal Reserve System (US). Dincecco, M. (2009). Fiscal centralization, limited government, and public revenues in  Europe, 1650–1913.The Journal of Economic History,69(01), 48-103. Paul, R. (2008).The Revolution: A Manifesto. Hachette Digital, Inc.. Davies, Antony. Learn Liberty.Learn Liberty. N.p., n.d. Web. 5 Mar. 2014.  http://www.learnliberty.org/>.

Friday, October 25, 2019

Testing and the Problem with Exams Essay -- Argumentative Persuasive E

The Problem with Exams June first--the last exam is today. There has been one exam every day since Monday, which seems as if it was an eternity ago. Every class at school requires homework, quizzes, tests, and finally, a final exam. We take exams to prove ourselves--to prove we have advanced our education during the past nine months. In one and a half to two and a half hours, nine months of homework, quizzes and tests must be summed up. How are the nine months summed up? Usually by a series of written questions that were probably compiled from the homework, quizzes, and tests we have already completed. There are better ways of proving knowledge. First of all, no one looks forward to the week of exams. Some people look forward to noon on Friday, but not to the previous four days. Even the week before is dreaded. Stress has hit an eleven on the one-to-ten scale during the last few weeks. Stress is not healthy, and it makes everyone angry. The last thing I remember when I go back to school is exams. Is the school trying aversion therapy on its students? Of course no...

Thursday, October 24, 2019

Accounting Theory

Accounting Theory Construction The function to study accounting theories is to classify them according to the assumptions they rely on, how they were formulated, and their approaches to explaining and predicting actual events. There are some classification which are pragmatic, syntactic, semantic, normative, positive, and naturalistic approaches. Pragmatic approaches are based on observing the behavior of accountants or those who use the information generated by accountant. Syntactic approaches rely on logical argument, based on a set of premises. Semantic approaches concern how theories correspond to real-world events.Normative theories rely on both semantic and syntactic approaches. Positive approaches test hypotheses against actual event . Positive approaches test hypotheses against actual and the last is Naturalistic approaches consider individual cases and do not try to generalise. PRAGMATIC THEORIES Descriptive Pragmatic Approach Descriptive pragmatic approach based on continua l observation of the behavior of accountants, a theory can be developed from observations of how accountants act in certain situations. The theory can be tested by observing whether accountant do act in the way the theory suggest.This approach is probably the oldest and most universally used method of accounting theory construction. Criticisms of descriptive pragmatic approach: * does not consider the quality of an accountant’s action * does not provide for accounting practices to be challenged * focuses on accountants’ behaviour not on measuring the attributes of the firm Psychological Pragmatic Approach Differetnt with Descriptive pragmatic approach, this approach require theorist to observe users responses to the accountants output ( ex:financial report).There are also some problem with this psychological approach that are : * some users may react in an illogical manner * some users might have a preconditioned response * some users may not react when they should SYN TATIC AND SEMANTIC THEORIES Semantic inputs of the system are the transactions and exchanges recorded in the vouchers, journals, and ledgers of the business. These are then manipulated on basis of the premises and assumptions of historical cost accounting. Some accounting theorists are critical, they argue that the theory has semantic content only on the basis of its inputs.There is no independent empirical operation to verify the calculated outputs for examples, ‘profit’ or ‘total asset’. Historical cost accounting has also been criticised on the basis of its syntactic element, for example with respect to the practice of summing several different money amounts assigned to specific assets In defence of the historical cost system, accountants argue that there is no requirement that accounting outputs should have any semantic content or be subject to falsification rules.NORMATIVE THEORIES The 1950s and 1960s saw what has been described as the ‘golden ag e’ of normative accounting research. Accounting researches become more concerned with policy recommendation and with what should be done, rather than with analysing and explaining the currently accepted practice. Normative theories concentrated either on deriving the ‘true income’ for an accounting period. True income : true income theorists concentrated on deriving a single measure for assets and a unique profit figure.Decision usefulness ; the decision usefulness approach assumes that the basic objective of accounting is to aid the decision making process of certain ‘users’ of accounting reports by providing useful, or relevant, accounting data. The normative theories of the 1950s and 1960s began with a statement of the domain (scope) and objectives of accounting, the assumptions underlying the system and definitions of all the key concepts. POSITIVE THEORIES During the 1970s, accounting theory saw a move back to empirical methodology, which is oft en referred to as positive methodology.Positivism or empiricism means testing or relating accounting hypotheses or theories back to experiences or facts of the real world. The main different between normative and positive theories is that normative theories are prescriptive, whereas positive theories are descriptive, explanatory or predictive. DIFFERENT PERSPECTIVES Focused on what may be considered to be a highly structured approach to theory formulation – the scientific approach. This approach has an inherent assumption that the world to be researched is an objectives reality capable of examination in terms of large scale or average statistics.This type of research is carried out by incremental hypotheses which are then combined to provide greater understanding, or better predictions of accounting. The implied assumption is that a good theory holds under circumstances that are constant across firms, industries and time. The criticism of the scientific method are the large-s cale statistical research tends to lump everything together and it is conducted in environments that are often remote from the world of or the concerns of accountants. SCIENTIFIC APPROACH APPLIED TO ACCOUNTINGA great deal of misunderstanding exists about the attempt to apply a scientific approach to accounting. The attempt is to make scientists out of accounting practitioners. Accountants who believe in a scientific approach want empirical evidence and logical explanation to support accounting practices so that practitioners can recommend the most appropriate methods for given situation based on this evidence. Another common misunderstanding about the application of the scientific view in accounting is that ‘absolute truth’ is desired, which of course is not possible.ISSUES FOR AUDITING THEORY CONSTRUCTION Auditing is a verification process that is applied to the accounting inputs and processes. Auditor provide an opinion on whether the financial statements are in accor dance with the applicable reporting framework, and also provide on whether the statements present fairly, in all material respects, or give a true and fair view. The normative era of accounting theory and research also coincided with a normative approach to auditing theory. The positive ere of accounting has led to a positive approach to auditing theory Accounting Theory Accounting Theory Construction The function to study accounting theories is to classify them according to the assumptions they rely on, how they were formulated, and their approaches to explaining and predicting actual events. There are some classification which are pragmatic, syntactic, semantic, normative, positive, and naturalistic approaches. Pragmatic approaches are based on observing the behavior of accountants or those who use the information generated by accountant. Syntactic approaches rely on logical argument, based on a set of premises. Semantic approaches concern how theories correspond to real-world events.Normative theories rely on both semantic and syntactic approaches. Positive approaches test hypotheses against actual event . Positive approaches test hypotheses against actual and the last is Naturalistic approaches consider individual cases and do not try to generalise. PRAGMATIC THEORIES Descriptive Pragmatic Approach Descriptive pragmatic approach based on continua l observation of the behavior of accountants, a theory can be developed from observations of how accountants act in certain situations. The theory can be tested by observing whether accountant do act in the way the theory suggest.This approach is probably the oldest and most universally used method of accounting theory construction. Criticisms of descriptive pragmatic approach: * does not consider the quality of an accountant’s action * does not provide for accounting practices to be challenged * focuses on accountants’ behaviour not on measuring the attributes of the firm Psychological Pragmatic Approach Differetnt with Descriptive pragmatic approach, this approach require theorist to observe users responses to the accountants output ( ex:financial report).There are also some problem with this psychological approach that are : * some users may react in an illogical manner * some users might have a preconditioned response * some users may not react when they should SYN TATIC AND SEMANTIC THEORIES Semantic inputs of the system are the transactions and exchanges recorded in the vouchers, journals, and ledgers of the business. These are then manipulated on basis of the premises and assumptions of historical cost accounting. Some accounting theorists are critical, they argue that the theory has semantic content only on the basis of its inputs.There is no independent empirical operation to verify the calculated outputs for examples, ‘profit’ or ‘total asset’. Historical cost accounting has also been criticised on the basis of its syntactic element, for example with respect to the practice of summing several different money amounts assigned to specific assets In defence of the historical cost system, accountants argue that there is no requirement that accounting outputs should have any semantic content or be subject to falsification rules.NORMATIVE THEORIES The 1950s and 1960s saw what has been described as the ‘golden ag e’ of normative accounting research. Accounting researches become more concerned with policy recommendation and with what should be done, rather than with analysing and explaining the currently accepted practice. Normative theories concentrated either on deriving the ‘true income’ for an accounting period. True income : true income theorists concentrated on deriving a single measure for assets and a unique profit figure.Decision usefulness ; the decision usefulness approach assumes that the basic objective of accounting is to aid the decision making process of certain ‘users’ of accounting reports by providing useful, or relevant, accounting data. The normative theories of the 1950s and 1960s began with a statement of the domain (scope) and objectives of accounting, the assumptions underlying the system and definitions of all the key concepts. POSITIVE THEORIES During the 1970s, accounting theory saw a move back to empirical methodology, which is oft en referred to as positive methodology.Positivism or empiricism means testing or relating accounting hypotheses or theories back to experiences or facts of the real world. The main different between normative and positive theories is that normative theories are prescriptive, whereas positive theories are descriptive, explanatory or predictive. DIFFERENT PERSPECTIVES Focused on what may be considered to be a highly structured approach to theory formulation – the scientific approach. This approach has an inherent assumption that the world to be researched is an objectives reality capable of examination in terms of large scale or average statistics.This type of research is carried out by incremental hypotheses which are then combined to provide greater understanding, or better predictions of accounting. The implied assumption is that a good theory holds under circumstances that are constant across firms, industries and time. The criticism of the scientific method are the large-s cale statistical research tends to lump everything together and it is conducted in environments that are often remote from the world of or the concerns of accountants. SCIENTIFIC APPROACH APPLIED TO ACCOUNTINGA great deal of misunderstanding exists about the attempt to apply a scientific approach to accounting. The attempt is to make scientists out of accounting practitioners. Accountants who believe in a scientific approach want empirical evidence and logical explanation to support accounting practices so that practitioners can recommend the most appropriate methods for given situation based on this evidence. Another common misunderstanding about the application of the scientific view in accounting is that ‘absolute truth’ is desired, which of course is not possible.ISSUES FOR AUDITING THEORY CONSTRUCTION Auditing is a verification process that is applied to the accounting inputs and processes. Auditor provide an opinion on whether the financial statements are in accor dance with the applicable reporting framework, and also provide on whether the statements present fairly, in all material respects, or give a true and fair view. The normative era of accounting theory and research also coincided with a normative approach to auditing theory. The positive ere of accounting has led to a positive approach to auditing theory

Wednesday, October 23, 2019

Interview Reflection

Ernst & Young – LEAP Internship (Tax) On 1st March, I was really nervous for EY Tax interview. I had another Accounting quiz on the same day itself and I was not really prepared for the interview. And as if I was not nervous enough, I had to forget to bring my IC along! Thank goodness that the security at EY allowed me to enter. Then I went up to EY and saw another girl from NUS for the same tax interview as well. The personnel handed a short written test question to both of us to write in 15 minutes time.The NUS girl (I forgot her name) seems to be really prepared and told me about her friends' experiences and I remembered that she said her friend got a cow farm question for tax interview. I got nervous because truthfully, I wouldn't know how to answer that if it was posed to me. And I got more nervous when I thought it was going to be a group interview – seeing people competing with you for the same interview is just going to be so nerve-wrecking. Also read: Primary and Secondary Reflection ExamplesBut luckily, it was one-to-one and I got a very very nice lady as my interviewer. She's the tax partner at EY for corporate tax (I think) and the questions she asked were within what I expected – group conflict, teamwork, leadership, and time management. I answered to the best that I could and I really hope I can get in. Most importantly, I want to work under her (she said she will be leading the interns) because she just seemed to be a nice boss.KPMG – Audit And for the KPMG interview, though it was my second interview, I screwed it up. The same questions, but I just screwed it up badly because I was too relaxed I think. I didn't answer to my very best and I don't expect myself to get in. But one thing I learnt was – I scored very well for verbal test but below average for numerical test. Guess I am just bad at calculations.