Machiavelli: Hero or Villain? Essay

Writing one of the most acclaimed books of all time must not have been easy; not one bit. Stating that, the fact that Frederick Douglas, among many others, is capable of criticizing Machiavelli and his genius work on The Prince, really infuriates me. Unconsciously, Niccolo Machiavelli became one of the first and most important philosophical leaders of all time after writing The Prince. Although The Prince is considered one of the greatest pieces of political theory in history, it is not always looked upon favorably, and a clear example of this comes from Frederick the Great. In 1739, Frederick the Great wrote a severe critique of The Prince entitled Refutation of The Prince of Machiavelli in which he expressed that he thought â€Å"Machiavelli corrupted politics, and in doing so hoped to destroy the very percepts of sound morality†. This is an idea with which I don’t particularly side with. In his critique of The Prince, Frederick the Great talks about how this book is one of the most dangerous pieces of literature that has ever been released to the world. He describes how if this book were to fall into the hands of young, naive princes whose judgment hasn’t fully developed, their perspectives would be corrupted. Honestly, Frederick has this all wrong. The Prince is meant to be looked at as a type of â€Å"handbook† or â€Å"guide† which Machiavelli created in order for the current prince to have a successful career as commander in chief. He is hoping to help and facilitate the journey the person who is the acting prince, which in that case was de Medici. It is clear that Frederick the Great thought that Machiavelli’s intentions in writing the story were to corrupt the mind of young princes, but the wise words on the guide had only one unique function; to ease the roll of the b eing a prince. This is why Frederick is certainly â€Å"wide of the mark† concerning his opinions. In the midst of Frederick’s severe evaluation of The Prince, he mentions a quote made by Machiavelli which appears in the book. The citation went as following, â€Å"Since all men are villainous and will not keep their word with you, there is no obligation for you to keep faith with them.† Frederick the Great then goes on to critiquing Machiavelli by saying that he is implying that the prince should act without mercy and be a cruel ruler of his people. He then goes on to complain about how Machiavelli is of evil influence and that he is out to corrupt politics and in doing so â€Å"hoped to destroy the very percepts of sound morality†. Honestly, this quote mad by Niccolo is one which needs to be looked at figuratively. Machiavelli is trying to convince the prince to become a powerful, significant figure with his people, who doesn’t let himself get pushed over. He’s is implying that the prince be one who is firm in his decisions and but is also feared by his people. He explains why this should be; reasoning that being feared is the equivalent of being respected. Machiavelli strongly recommended a leader with no remorse meaning the certain respect from the people he ruled over. Near the end of the critique, Frederick the Great points out how Machiavelli thought that the, â€Å"people would be more impressed by the show of devotion, than revolted by the bad treatment they have received from the prince†. There is no room for doubt concerning this matter. Machiavelli is very clear concerning his perspective. A prince who wishes to be respected and looked well upon must be a demanding one who shows his commitment and dedication to his duties. Frederick is completely wrong in believing that Machiavelli wishes the prince to treat his people incorrectly. All that Machiavelli is implying is that the prince must not be one who doesn’t show his presence as a leader. He must be demanding and at times harsh. This will make him seem as a leader who doesn’t care about his people, but in reality, he is just doing what is best for them. Machiavelli also previously stated that it is better for a prince to be feared than loved because of the amount of respect received when he is feared. This does not mean that the prince be a diabolical one, it means he must be devoted to all he sets mind to without caring for anything else but his people. All in all, the prince must not be a push over in the eyes of the public; and this is all that Machiavelli meant to say. Although The Prince is considered one of the greatest pieces of political theory in history, naturally, it is not always looked upon favorably. It is clear that not all will see eye to eye concerning this piece of literature, as is the case with Frederick the Great. This being said, this book is not a list of what princes actually do, moreover, it is a guide to help a man become a prince looked up to by the people he governs over. This is clearly what Machiavelli wanted to get through, and it is how Machiavelli and his work on The Prince should be remembered for many years to come.

Production & Operations Management

Vidhya Shikshak Seva Mandal [pic] Government Registered INDIAN INSTITUTE OF MANAGEMENT RESEARCH AND TECHNOLOGY Government Recognized An ISO 9001: 2008 International B-School SUB: PRODUCTION & OPERATIONS MANAGEMENT Section –A Fill in the blanks 1. Production planning functions can be broadly identified as ______, _______ and _______. a) Estimating , routing , distribution b) Estimating, routing, scheduling c) Estimating, distribution, collection d) Distribution, collection, scheduling 2.For efficient process of order picking by personnel, communication plays a vital role in any Organization and the directives they need to have are ____, _____ and _______. a) Simple, clear and straight b) Straight, clear and easy c) Precise, timely and appropriate d) Accurate, timely and sufficient 3. The three major functions of any business organization are _______, _______ and ______. a) Coordinating, organizing, delegating b) Organizing, supervising, executing c) Controlling, manning, procur ing d) Operations, marketing, finance 4. Formulation of the strategy depends on the _________. ) Assessments of strengths, understanding of the weaknesses, the nature of external environment and the resilience of the internal environment. b) Understanding strategies, formulation of plans, utilization of resources, enabling opportunities c) Resilience of internal environment, resilience of external environment, understanding strategies, enabling opportunities d) Decision making abilities, strategizing the actions, preparation of master plan, resource planning 5. Match the following: P) Market analysis x) needs assessment Q) Competitive priorities y) design analysisR) Product design z) cost quality Which of the following is correct? a) P-X, Q-Y, R-Z b) P-X, Q-Z, R-Y c) P-Y, Q-Z, R-X d) P-Z, Q-Y, R-X 6. All operation systems are based on criteria of _____, ______ and _____. a) Output of product, specification of product and flow pattern b) Input of product, characteristics of product a nd prices c) Quality of services, operations and input of product d) decision making ability, input of product and output of product 7. Consider the following statements: P) Evaluation is done for the processes and quality assurance measures.Q) Sometimes suppliers are given total responsibility for design, procurement of materials, processing, Quality and deliveries as per schedules. Which of the following is correct? a) Both are true b) Both are false c) True and false respectively d) False and true respectively. 8. The method used mainly where transportation costs either for distribution of products or collection Of materials from different suppliers is the main criterion. a) Centre of gravity method b) Break even analysis c) Point rating method d) Factor rating method 9. PDCA stands for ________. a) Prepare, Develop, Control, Act ) Plan, Develop, Coordinate, Analyze c) Product, Development, Cost, Analyze d) Plan, Do, Check, Ac 10. Success of JIT depends upon a lot of ________ and _______. a) Preparation and committed implementation b) Teamwork and technology c) Cooperation and effort d) Information technology and planning 11. Write short notes on the following : (I) CPM Vs. pert technique (II) Total slack (III) Advantages of matrix organization (IV) Commission of projects 12. a. How would operations strategy for a service industry be different if any from that for a manufacturing industry? (It’s an example & explains) . What are the levels of aggregation in forecasting for a manufacturing organization? How should this hierarchy of forecasts be linked and used? 13. How would forecasting be useful for operations in a BPO (Business processes outsourcing) unit? What factors may be important for this industry? Discuss. 14. A good work study should be followed by good supervision for getting good results. Explain with an example. 15. What is job evaluation? Can it be alternatively used as job ranking? How does one ensure that job evaluation evaluates the j ob and not the man? Explain with examples? 6. What is the impact of technology on jobs? What are the similarities between job enlargement & job rotation? Discuss the importance of training in the content of job redesign? Explain with examples? 17. What is internet connectivity? How is it important in to days business would with respect to materials requirement planning & purchasing? Explain with examples? 18. Would a project management organization be different from an organization for regular manufacturing in what ways? Examples. 19. How project evaluation different from project appraisal? Explain with examples.

Accounting Principles and Practices Performed by Small Businesses in the Philippines

College of Business Administration Abstract: This research aims to gain the knowledge and awareness on the accounting practices done by small businesses. It aims to inform and learn about small businesses’ and their compliance to the standard practices of accounting in the Philippines, whether or not these businesses are following the basic accounting principles and what alternatives of accounting do they perform.And lastly, to provide recommendations to the businesses owners and other persons involved, on what accounting practice is more suitable for small businesses. Through the use a variety of reference materials, such as reference books, text books and internet sources, information related to the study has been compiled and put together to form the appropriate knowledge needed for the study.Through the findings, the researchers classified two types of accounting practices performed by small businesses: Formal Accounting, this accounting practice is based on the actual Phi lippine accounting standard provided by the IFRS, and a Semi-Formal Accounting, a combination of the IFRS accounting and the Single entry record system. Keywords: Accounting, Accounting Principles, Accounting Practices, Small Business, Small Business Accounting Introduction There are more than a million businesses spread throughout the Philippines.From high rising commercial entities in the big cities, to the smallest businesses found in the front yard of residential homes in rural or urban areas. Business can be defined as a person, partnership, or corporation that seeks to provide goods and services to others at a profit (Dias and Shah, 2009) Businesses are among one of the factors affecting the economic growth in the country. Generally, taxes and investments earned by these businesses, through the purchases of their consumers, are paid to the Government. Small and medium-scale enterprises (SMEs) play a significant role in developing economies.Among their contributions are as foll ows: (a) they address poverty by creating jobs and by increasing incomes; (b) they disperse economic activities in the countryside, and provide broad-based sources of growth; (c) they serve as suppliers and providers of support services for large enterprises; (d) they stimulate entrepreneurial skills among the populace; and (e) they act as incubators for developing domestic enterprises into large corporations. SMEs typically comprise the bulk of business enterprises in both developed and developing countries.They also employ a large segment of a country's workforce, and contribute significantly to national output (Habaradas, 2008) However, not all businesses contribute to the economic growth of the country especially for small independent businesses in private homes. Such examples are self-employed proprietors and street vendors whose businesses are not registered to the Bureau of Internal Revenue (BIR). Legally registered businesses (small businesses) on the other hand, contribute to the economic growth through payments of taxes collected by the Bureau of Internal Revenue.Such businesses record transactions or accounting information to keep track and allocate assets, liabilities and the owner’s equity. Through this accounting information, the owners will be able to allocate their assets for the expenses of tax payments. It may be said that the accounting practice is for formalities and usually performed by large business entities. However it is important for small businesses to apply the accounting practices in order to easily keep track and record important transactions especially those which concern large amounts of money.Accounting is important in achieving success in any business, especially a small one. Accounting is tied to the business’ financial well bing, without it, it will be hard to determine whether there is a positive or negative increase to the profit of the business. Accounting records must accurately reflect the changes occurrin g in the firm’s assets, liabilities, income, expenses and equity. The continued operation of a business depends on maintaining the proper balance among its investments, revenues, expenses and profit.Because profit margins are so critical to the success of a business, any decline should trigger an immediate search for the cause. Thus, the owner must rely on the accounting information to search this cause (Byrd and Megginson, 2009) The purpose of a business is to make a profit; proper business accounting helps determine how well the business runs. Accounting is the general process of tracking income and expenses and then using that data to examine the financial status of a business. (Strauss, 2005) The accounting practices performed by larger businesses are usually formal, specific and detailed and done by certified accountants.Small business accounting may be performed in various styles, with no formality and proper structure, and usually done by the owners themselves. A varie ty of accounting styles maybe derived from the informal accounting performed by small businesses. Some styles may have the same structure, making it similar to other businesses thus having slight uniformity. Review of Related Literature Small Businesses A small Business is any business that is independently owned and independently owned and operated, is not dominant in its field, and does not engage in many new or innovative practices.It may never grow large, and the owners may not want it to, as they usually prefer a more relaxed and less aggressive approach to running the business. They manage their business in a normal way, expecting normal sales, profits, and growth. In other words, they seek a certain degree of freedom and ideally a certain degree of financial independence. (Byrd ;amp; Megginson, 2009) Accounting Accounting is a service activity; Its function is to provide quantitative information, primarily financial in nature, about economic entities that is intended to be us eful in making economic decision.Accounting includes several branches, for example, financial accounting, managerial accounting, and government accounting. This statement deals with financial accounting for business enterprises, the branch of accounting that focuses on the general-purpose reports on financial position and results of operations known as financial statements. This Statement has two broad purposes: (A) to provide a basis for enhanced understanding of the broad fundamentals of financial accounting, and (B) to provide a basis for guiding the future development of financial accounting. n. d. , 1998) Financial statements are prepared and presented for external users by many entities around the world. Although such financial statements may appear similar from country to country, there are differences which have probably been caused by a variety of social, economic and legal circumstances and by different countries having in mind the needs of different users of financial sta tements when setting national requirements.The accounting conceptual framework, formerly known as the Framework for the Presentation of financial Statements by the IASC, serves as the foundation for the development of accounting standards by the International Accounting Standards board. It’s main objective is to narrow the differences in financial statements of different entities by harmonizing regulations, accounting standards and procedures relating to the preparation and presentation of financial statements. (Robles ;amp; Empleo, 2007) Structure of the Philippine AccountingThe Framework for the preparation and presentation of financial statements adopted in the Philippines is based on the International Accounting Standards Committee’s (IASC) Framework for the Preparation and presentation of Financial Statements. This was approved in the Philippines on January 26, 2000 by the unanimous vote of the members of the Accounting Standards Council (ASC). The ASC was the fun ctioning accounting standard setting body in the Philippines, when the Philippines decided to adopt the International Accounting Standards.The same Framework was upheld by the International Accounting Standards Board, when the latter succeeded the International Accounting Standards Committee in 2001. In the Philippines, the ASC was succeeded by the currently functioning Financial Reporting Standards Council (FRSC). The FRSC assists the Board of Accountancy in the latter’s function of adopting and promulgating the International Financial Reporting Standards. Thus, both the IASB and the locally functioning FRSC in the Philippines are guided by the same Framework. Robles ;amp; Empleo, 2007) The IFRS for SMEs The Philippine Institute for Public Accountants (PICPA) now recognizes the International Accounting Standards Board's (IASB) recently released International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs), as an official set of accounting sta ndards to be audited against. (Brozovsky, Christie & Hicks, 2010) The IFRS for SMEs was adopted in the Philippines effective January 1, 2010, and is known as the Philippine Financial Reporting Standards for Small-Medium Entities (PFRS for SMEs).The Philippine Securities and Exchange Commission (SEC) adopted a definition of â€Å"small and medium-sized entities† that includes a size criterion. As defined by SEC, an entity is an SME if: it is not in the process of filing its financial statements for the purpose of issuing any class of instruments in a public market and, it is not a holder of a secondary license issued by a regulatory agency, such as bank (all types of banks), an investment house, a finance company, an insurance company, a securities broker / dealer, a mutual fund and a pre-need company.The Philippines has been acknowledged by political scientists and economists as a newly industrialize nation. The country is experiencing rapid economic growth usually export -oriented and on-going industrialization. The Accounting Standards Council (ASC) is responsible for establishing and improving generally accepted accounting standards. Development of such standards are based on existing practices in the country, as well as statements and studies issued by other standard setting bodies like the International Accounting Standards Committee (IASC) and the Financial Accounting Standard Board (FASB).The ASC, which was renamed as the Financial Reporting Standards Council (FRSC) decided to replace its US-based standards with International Accounting Standards (IAS), later referred to as IFRS. The Philippines also adopted the International Financial Reporting Standards in 2005. It modified its accounting practices slightly to adjust to Philippine policies making the Philippine Financial Reporting Standard (PFRS), and the Philippine Accounting Standards (PAS).Businesses are fully aware of the changes from GAAP to IFRS, which now apply the new IFRS procedures , and modifications that were implemented taking effect in 2009. These companies are now preparing their financial statements in compliance with the PFRS. The Philippines has fully implemented the IFRS. In April 2010, The Philippines adopted IFRS for SMEs referred to as Philippine Financial Reporting Standard for SMEs. These standards can be used by an entity that is not a listed company, a large unlisted company, and a financial institution or public utility. (Ibarra & Suez-Sales, 2011)The International Accounting Standards Board ( IASB ) was established in 2001 as part of the International Accounting Standards Committee ( IASC ) Foundation. One of the objectives of the IASC foundation and of the IASB is: to develop, in the public interest, a single set of high quality, understandable and enforceable global accounting standards that are require high quality, transparent and comparable information in financial statements and other financial reporting to help participants in the world’s capital markets and other users make economic decisions.The IASB also develops and publishes a separate standard intended to apply to the general purpose and other financial statements of, and other financial reporting by, entities that in many countries are referred to by a variety of terms, including small and medium-sized entities (SMEs), private entities, and non-publicly accountable entities. That standard is the International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs).SMEs often produce financial statements only for the use of tax authorities or other governmental authorities. Financial statements produced solely for those purposes are not necessarily general purpose financial statements. (Alliance of Accounting and Auditing Researchers, n. d. ) Accounting Policies The IFRS for SMEs is indented for the use of small and medium sized entities (SMEs). Small and medium-sized entities are entities that do not have public account ability, and publish general purpose financial statements for external users.Examples of external users include owners who are not involved in managing the business, existing and potential creditors and credit rating agencies. Accounting policies are the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements. If this IFRS specially addresses a transaction, other event or condition, an entity shall apply this IFRS. However, the entity need not to follow a requirement in this IFRS in the effect of doing so would not be material.If this IFRS specifically address a transaction, other event or condition, an entity’s management shall use its judgement in developing and applying an accounting policy that results in information that is relevant to the economic decision-making needs of users, and reliable, in that the financial statements represent faithfully the financial position, financial performance and c ash flow of the entity; reflect the economic substance of transactions, other events and conditions, and not merely the legal form; are neutral, i. . free from bias; are prudent; and are complete in all materials respects. An entity shall select and apply its accounting policies consistently for similar transactions, other events and conditions, unless this IFRS specifically requires or permits categorisation of items for which different policies may be appropriate. If this IFRS requires or permits such categorisation, an appropriate accounting policy shall be selected and applied consistently to each category.An entity shall change an accounting policy only if the change is required by changes to this IFRS, or results in the financial statements providing reliable and more relevant information about the effects or transactions, other events or conditions on the entity’s financial position, financial performance or cash flows. (Alliance of Accounting and Auditing Researchers, n. d. ) Need of Accounting Information for Small Businesses In order to operate a business effectively, the owner should be informed as to the nature and amount of each asset, each liability, and the amount of owner’s equity.For purposes of planning and controlling business operations, the owner should also know when, why and how frequently changes occurs in the various assets, liabilities and the owner’s equity of the business. Without written records, business owners are not able to keep track of the nature and the amount of the assets, liabilities, and owner’s equity and the changes that occur in their composition. A good record keeping system is usually essential to provide the necessary information.This system of record keeping should show the effect of each transaction on the assets, liabilities and owner’s equity of the business. (Taylor, 2003) Proper Business Records There are several reasons (and advantages) for keeping good business records, an d many of them are a real a real advantage: (1) to show financial standings, (2) to help make important financial decisions, (3) to help control VAT – collecting it in and paying it out, (4) to help audit in certain cases, and keep the auditing costs down, (5) to discuss your financial position with other people.Unless the owners decide otherwise, there is no legal need for an annual audit of the records of a sole trader or a partnership. There is, however, a legal obligation for an annual audit of the accounts of most limited companies. There will be some expenses which are partly for business and partly for private purposes. Recording of business transactions also depends on the size of the business. There can be no hard and fast categories for size of a business. But obviously a national chain store will have a more sophisticated accounting system than a local trader with a market stall.The point at which more complicated records needed, will also depend partly on the type of trade. There are three types of entity commonly found running a business. These are: Sole traders, Partnerships and Limited Companies. Sole traders are persons owning the business which he is running in his own right. Since the person is trading in his own right he is personally responsible for any debts his business incurs. Partnerships are groups of people owning and running the business. It is the individuals in the partnership who are responsible for the partnership debts.Limited Companies are businesses which are owned by at least two people who may or may not also be involved in the day-to-day running of the business. The owners have a limited personal liability for the debts incurred by the company which is a separate legal ‘person’ or entity. The day-to-day running of a limited company is entrusted to its directors. The directors of a company may also be the shareholders. (Taylor, 2003) Businesses can also be classified into three broad categories: public co mpanies, private companies, and small businesses.The distinction between the latter two is the size of the company. Though small, these businesses are important in the aggregate as the major creator of new jobs. Small businesses also constitute a major source of clients for local and regional CPA firms. The need for accounting reports varies among the three classes of businesses. Accounting reports are used to comply with various government reporting requirements. Primary among these is the need to report a business's income, personal property, and payroll to the necessary tax authorities.The relative importance of different uses of accounting reports varies with the size of the business. (Brozovsky, Christie ;amp; Hicks, 2010) Accounting Principles and Practices Most businesses typically use one of two basic accounting methods in their bookkeeping systems: cash basis and accrual basis. While most businesses use the accrual basis, the most appropriate method for a company depends on the sales volume, whether or not you sell on credit, and your business structure. The cash method is the most simple in that the books are kept based on the actual flow of cash in and out of the business.Income is recorded when it is received, and expenses are reported when they are actually paid. The cash method is used by many sole proprietors and businesses with no inventory. From a tax standpoint, it is sometimes advantageous for a new business to use the cash method of accounting. That way, recording income can be put off until the next tax year, while expenses are counted right away. With the accrual method, income and expenses are recorded as they occur, regardless of whether or not cash has actually changed hands. An excellent example is a sale on credit.The sale is entered into the books when the invoice is generated rather than when the cash is collected. Likewise, an expense occurs when materials are ordered or when a workday has been logged in by an employee, not when t he check is actually written. The downside of this method is that payment of income taxes on revenue are made before actually receiving it. The accrual method is required if annual sales exceed $5 million and the venture is structured as a corporation. In addition, businesses with inventory must also use this method.It also is highly recommended for any business that sells on credit, as it more accurately matches income and expenses during a given time period. The cash method may be appropriate for a small, cash-based business or a small service company. (Leonsky, 1998) Accounting is the general process of tracking your income and expenses and then using that data to examine the financial status of your business. The basic accounting tool is the general ledger. It is the place where you keep track of all the business’ financial transactions.That information is then used to create financial statements such as balance sheets and income statements. (Strauss, 2007) An accounting system structures the flow of financial information to provide a complete picture of a firm’s financial activities. There are two types of accounting systems performed by small businesses: (1) the single-entry system and (2) the double-entry system. The single-entry record-keeping system is occasionally still found in the very small business. It is not, however, a system recommended for firms that are striving to grow and achieve effective financial planning.A single entry-system neither incorporates a balance sheet nor directly generates and income statement. A single-entry system is a check book system of accounting reflecting only receipts and disbursements. A double-entry system is a type of accounting system that provides a self-balancing mechanism in the form of two counterbalancing entries for each transaction recorded. It can be done with the record-keeping journals and ledgers found in most office supply retail stores. However, the relatively simple accounting softwa re programs designed for small firms are preferable. Longenecker, 2006) Conclusion Based on the information gathered by the researchers, the researchers have come up with a conclusion to the stated problem. The researcher has classified two types of accounting practice/principles performed by small businesses namely: Formal Accounting and Semi-Formal Accounting. Formal Accounting practice are based on the standards of the International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs) The IFRS for SMEs is indented for the use of small and medium sized entities (SMEs).Small and medium-sized entities are entities that are defined as not having public accountability, and do not publish general purpose financial statements for external users. The Semi-Formal Accounting practice is a combination of the Formal Accounting Practice (based on the IFRS for SMEs), and the Single-entry record keeping or booking keeping system. In the Single-Entry system, mostly pe rformed by small businesses, business owners record only the most important or essential transactions for the business which usually contain only the following: cash, accounts receivable, accounts payable and taxes.However, by performing this system, the owners still apply some of the standards given by the IFRS for SMEs. Most businesses however, perform only the Single-entry system. It is a much easier and convenient accounting practice that is preferable by the owners of small businesses because of its comprehensiveness in storing only the important accounting information needed by such businesses. Recommendation The Single-entry system, for most business owners, is mostly performed for its convenience and completeness. The researcher recommends, however, for the owners to apply the Formal accounting practice.The IFRS for SMEs, established by the IASB, was made specifically for small businesses to use. This accounting standard is best recommended for small businesses to attain uni formity among all other businesses alike. This will not only provide advantage to the owners but also to the users of the accounting information. It is still reminded that smaller businesses; such as vendors, sari-sari stores, restaurants or eateries; are not recommended to perform such complicated accounting practice but, they are still advised to record accounting information.The recommended accounting practice for such businesses is the Single-entry system. The researchers provide further recommendations toward the persons involved: 1. To the Business Owners of small businesses, they must obey and follow the accounting standards of the International Financial Reporting Standard for Small-Medium Entities (IFRS for SMEs), mentioned in this research, to attain uniformity among other small businesses which practice the accounting standard of the IFRS. 2.To the College of Business Administration and its faculty members, in which they can use this research as an instructional material or instrument in teaching their students about topics relating to the research. 3. To the Graduates of the College of Business Administration, who plans to have their own business or put up a small business; that this research may serve as a reference and as a guide for their first steps in being entrepreneurs. 4. To the Students of the College of Business Administration, in which they can use this research as a reference material to their academic studies.Bibliography 1. Alliance of Accounting and Auditing Researchers. (n. d. ). International / Philippine Financial Reporting Standard for Small and medium-sized entities (IFRS / PFRS for SME’s). n. d. 2. Brozovsky, John, Nancy Christie, ;amp; Sam Hicks. (2010, July). Accounting for small businesses: the role of IFRS. Academic OneFile. Retrieved July 17, 2012, http://go. galegroup. com/ps/i. do? id=GALE%7CA234140898;amp;v=2. 1;amp;u=lyceumph;amp;it=r;amp;p=AONE;amp;sw=w 3. Byrd, Mary Jane ;amp; Megginson, L. C. (2009).Small Bus iness Management An Entrepreneur’s Guidebook. (Seventh Edition). New York: McGraw-Hill. 4. Dias, Laura ;amp; Shah, A. J. (2009). Introduction to Business. New York: McGraw-Hill. 5. Habaradas, Raymund B. (2008, March). SME development and technology upgrading in Malaysia: lessons for the Philippines. Academic OneFile. Retireved July 17, 2012, http://go. galegroup. com/ps/i. do? id=GALE%7CA204419292;amp;v=2. 1;amp;u=lyceumph;amp;it=r;amp;p=AONE;amp;sw=w 6. Ibarra, Venus and Suez-Sales, M. G. (2011, December). A comparison of the International

Principle of physiology Assignment Example | Topics and Well Written Essays - 1500 words

Principle of physiology - Assignment Example A marking rubric is provided. This is the guide that the markers are going to use to mark your practical worksheets. Study it carefully. You need to print one of these sheets and include with your worksheet. It may take 15-20 minutes to generate a report so please be patient. This report will tell you how similar (in a %) your work is to other published work. In the example below there is 82% similarity (unacceptable!). One the right hand side it lists where the information has come from listed under 1, 2 and 3. Ideally you should have 0% if you have referenced correctly and put the answers in your own words. Once you have the report if you have any hits (coloured text) which for this piece of work should total no more than 20% you will need to write a short justification for each hit that you receive on your worksheet. Alternatively you can re-write those sections and re: run the Turn It In Report. I understand that students like to include the instructions and or questions in their submission. If the highlighted text is part of the question or instructions for the worksheet then you do not need to justify. You only need to justify â€Å"hits† (highlighted text) that you receive on your answers. Diagrams from textbooks are acceptable but they must be referenced correctly. If you use the diagram exactly how it appears in the textbook the reference would be (Sherwood, 2010). If you add something to the diagram to aid in your explanation (preferable) then the reference would be (modified from Sherwood, 2010). If you have drawn your own original version of a diagram to explain then you will not need to reference (even better option). If you are getting lots of hits and it is showing a lot of similarity with already published work then you are not doing this correctly. You need to modify your style of writing (put it in your own words) and seek assistance with referencing and / or scientific writing. You cannot copy slabs of text from

Presidents Day Essay Example | Topics and Well Written Essays - 750 words

Presidents Day - Essay Example However from January 1, 1971 onwards instead of February 22, Presidents day started to celebrate on every third Monday of February. Since then Presidents day never happened in Washington’s actual birth day (February 22) as third Monday of February occurs in between February 15 and 21. In this year or 2011, Presidents day was on February 21. Thus, at present presidents day lost its significance as the actual birth day of America’s first president since it is celebrated based on the day rather than the date. Today, people celebrate Presidents day to mark their respect towards the entire Presidents of America, but most significantly George Washington and Abraham Lincoln. â€Å"The official US holiday is meant to honor only George Washington, but many people consider President's Day a day to honor both George Washington (born on Feb. 22, 1732) and Abraham Lincoln (born on Feb. 12, 1809)† (Activities, Worksheets and Crafts for Presidents Day).The story behind fixing t he presidents day as the third Monday on February is interesting. According to the Gregorian or "New Style" calendar that is most commonly used today, George Washington was born on February 22, 1732. But according to the Julian or "Old Style" calendar that was used in England until 1752, his birth date was February 11th. Back in the 1790s, Americans were split - some celebrated his birthday on February 11th and some on February 22nd.When Abraham Lincoln became president and helped reshape our country, it was believed he, too, should have a special day of recognition. Tricky thing was that Lincoln’s birthday fell on February 12th. Prior to 1968, having two presidential birthdays so close together didn't seem to bother anyone. February 22nd was observed as a federal public holiday to honor the birthday of George Washington and February 12th was observed as a public holiday to honor Abraham Lincoln’s birthday (Himiac). The confusion over the significance of Presidents day is still prevailing in America. Some people celebrate it for honoring first president George Washington whereas some others use it to honor Abraham Lincoln. In order to avoid confusion or controversy some people celebrate the entire week for Presidents day celebration. Some of the America schools and colleges conducting regular classes currently even on Presidents day. At the same time, many other schools in America often been closed for the entire week. In other words, Presidents day is celebrated or observed differently by the academic community. Even though Congress had made federal legislation for celebrating Presidents day, still individual states are keeping their preferences while observing Presidents day. States like California, Idaho, Tennessee and Texas started to use the term "President's Day rather than Presidents’ Day. The confusion about the Presidents day helped the business community to exploit it. Business people interpreted presidents day differently with t he help of different advertising campaigns and currently people’s perception about president day has been changed a lot. Instead of honoring the Presidents, current people use this occasion for shopping and enjoying. Presidents day is currently celebrated more by the business community. They use this occasion to boost their sales just like other significant occasions like Memorial Day, Christmas Day, Veterans Day, Columbus Day etc. Earlier most of the American shops were remain closed

Disagree with China will Become a Democracy within 10-15 Years Speech or Presentation

Disagree with China will Become a Democracy within 10-15 Years - Speech or Presentation Example To have a literal meaning of the phenomenon, we might say that the word democracy entails two connotations. Firstly, it means implementation of a political idea that the government should be by the people and for the people (Mosley, pp.5, 2003). Second definition is rather difficult to implement. It means that despite all the distinctive ideas and interest of the subjects, implementation of things contends all kinds of ‘people’. In reality, this is undoubtedly not possible (Mosley, pp.5-6, 2003) Giving a thorough analysis to the phenomenon of democracy and the theories of democratization, we come to realize that democracy is something when the individual comes to realize his basic rights to think and feel free to express the same (Zhao, pp.9, 1998). Precisely, it means to have an opinion without any form of influence and suppression. Moreover, in a broader perspective, it means to follow an election procedure though which a consensus is created upon the election of a par ticular leader. However, in an otherwise case, the people with feudal mindsets have a selection process and the position and title are shared and passed on to the same family members. Following are some of the major points endorsing the fact that China cannot achieve democracy in the next ten years or so: As it is, democracy starts with speaking about the truth publicly and having your voice heard by others. This job is foremost performed the media practitioners or journalists who act as a watchdog to expose the injustice or wrongdoings of the state and the lawmakers. However, seeing China’s situation we can evidently make a thorough analysis of the fact that Chinese journalism never received freedom to any extent. In the mid-1980s, for the first time Chinese journalists thought to register their collective voice to the government to give them rights to speak the truth so that the countrywide corruption that has taken an official form could be suppressed (Zhao, pp.1-2, 1998). On the contrary, not only was their movement not heard but also they faced violent circumstances and torture and the streets of Beijing that turned into bloodshed in 1989 is a clear-cut example of this. Speaking about the same restrictions over press, it is notable to mention that when America’s Newsweek magazine used to come to China, articles and stories that reported China’s internal situation, either political or social, were torn out so that none of the citizen could have access to what is going on within the bureaucracy (Zhao, pp.2-4, 1998). The major hold of the Communist Party over China, nevertheless, keeps on boosting about their governance and wants to endorse that media is working as their mouthpiece while secretly suppressing them. In short, Chinese media willingly or unwillingly works to cater to the increasing demands of its authoritarian rulers to propagate their ideas and instill the doctrines that they want their subjects to follow. Secondly, the cen tralization of power in China is the result of once decentralized China a few decades ago, that becomes one more reason for the country not able to make itself democratic in the next few years. In 1978, China’s economic reforms began to take place that started from the rural areas and expanded to urban areas. It all started with private trading of farming and agricultural products in the countryside and then taking alongside the urban businesses with more production with the help

Arms and International Relations Essay Example | Topics and Well Written Essays - 1500 words

Arms and International Relations - Essay Example There had been considerable unrest and tension between the countries of Eastern and Western Europe. As such, the West European Arms Industry suffered a serious setback due to European integration. There have been rapid developments to address the disruption of the relations between the military and the industry. These changes in the production of arms resulted in several issues, relating to employment, technology, national security and foreign policy. It was perceived that the European nations would find a solution for these challenging tasks. The decisions taken by these countries will invariably affect the employment of a large number of workers in the arms production industry. Furthermore, these decisions could also affect national and international policies, in the areas of technology, economics, arms procurement and international integration (Brzoska & Lock, 1992. Page 4 – 5). The annual toll in human life, exacted by small arms, all over the world comes to nearly half a million. Furthermore, the number of people who succumb to small arms is more than the number of people who are slain by missiles or weapons of mass destruction. The international arms control agreements are deeply concerned about this extremely distressing situation; and almost a hundred companies are lobbying to suitably change arms regulations, so as to address this alarming phenomenon. These companies want to form a new treaty that will be aimed at regulating the trade in small arms. The United Kingdom, Japan and several other nations are forging ahead to create such a new treaty. This new treaty would prohibit the sale and purchase of small but lethal weapons, like hand guns and grenade launchers (Falby, October 15, 2007). In the earlier stages this prohibition will be implemented on the rogue states that have a dismal record, regarding human rights. It would also be applied to countries, which employ these

Analyze the contemporary challenges facing the u.s. labor movement and Essay

Analyze the contemporary challenges facing the u.s. labor movement and the solutions to revitalize it and help defend workers interests - Essay Example In the middle of the last century labor unions included almost half of the working population. Moreover there was a special department in the US Department of Labor, which took stock of strikes. Now labor unions comprise only small part of American workers and only some part of those workers are the employees occupied in private sector. The main reason is a shift, which took place in the relationship between employers and workers. For centuries labor unions struggled for good conditions for employees. In contemporary world employees are in competition with each other in order to get a better job. American corporations long ago realized that it is more efficient to hire purposeful, responsible, and interested in their job people. Accordingly people, who get a job today, automatically receive all those privileges labor unions had struggled for. Moreover, many corporations give their workers a possibility to become co-owners, offering them an opportunity to get low price stocks of the o wn enterprises. Thereby membership in labor unions for many Americans became senseless. As a matter of fact labor unions cannot find their place in the new system of labor relationship. In the course of time fundamental economic changes had happened in the country. The traditional heavy industry, a stronghold of labor unions, gradually becomes the thing of the past. According to Turner, ‘if unions can not hold their own and adapt to changing circumstances in the core industrial work force, the traditional bastion of labor strength, it is difficult to imagine that national prospects for unions elsewhere can be promising1’. Labor unions also have not been taken in the extremely developing industry of high technologies, and have not been widely accepted in the services sphere. So we can agree with the statement of Robert Baldwin, who claims that one of the factors that contribute to weakling

Visualizing Complexity Essay Example | Topics and Well Written Essays - 500 words

Visualizing Complexity - Essay Example The record types are organised in the form of a rooted tree. However, in network model, multiple branches emanate from a single or more nodes (Lima 86). It can be likened to several trees sharing branches. Consequently, the hierarchical model can be said to support one-one relationships and one-to-many relations in contrast to the network data model that supports many to many relationships. The hierarchical model supports a data structure whereby there is a parent-child relationship in contrast to the network model whereby a record can have many parents as well as many children. Whereas the network model uses CODASYL the hierarchical model is not a provider of any independent, stand-alone query interface. The commonality among the models, the hierarchical model and network database model is that in both of them retrieve algorithms are complex and systematic (Lima 109). The hierarchical data model has an insertion a normally whereby one cannot retrieve information on a child who has no parent in contrast to the network model that has no anomalies. In addition, the network model is free from update anomalies as a result of a single occurrence in each set. The hierarchical data model, however, has multiple occurrences of child records, which causes inconsistency problems during the update operations. In hierarchical model, data integrity is based on parent-child relationship and the deletion of parent results. In the deletion of child records, the network model is free from all the deletion anomalies because information is stored in a different table, which further enhances its efficiency. In the network database model, a child entity can have many parents and can be visualised as several inverted trees interconnected by branches contrary to the single inverted trees characterised by branches in the hierarchical model. Folksonomy refers to a classification system derived from the methodology and practise of collaboratively, creating,

Most Influential People in European History Essay Example for Free

Most Influential People in European History Essay Charles Darwin Greetings peers. My name is Charles Darwin. I am a British scientist who laid the foundations of the theory of evolution and transformed the way we think about the natural world. I was born in 1809 into a very earthy and well-connected family. In 1809 after graduating from Cambridge University, I joined the HMS Beagle as the ships’ naturalist on a five-year voyage around South America. This is the trip in which I credit with establishing my working methods and knowledge that sustained my scientific career. My observations on the Galapagos Islands, gave me the first inkling of what would eventually become The Origin of The Species. My theory of natural selection states that a species adapts to its surroundings by making small genetic mutations in order to survive. The species that do not adapt will die and those who do will survive. Apparently this was very controversial. People claimed that it stripped away any room for fate and God. Because my ideas of evolution and natural selection rely on my observations and science rater than a pure irrational faith in Gods will, many were upset. However, I saw my findings as a way to prove Gods influence on earth and show how he operates. Even though  natural selection did not become a widely accepted principle until the 1930s, in the end my findings were becoming more accepted. I am definitely one of the most influential people in European history because my findings have not only influenced the world of science, but the world of religion. I also influenced later social theories such as Social Darwinism. Adolph Hitler Greetings to all who have come today. My name is Adolph Hitler. I should efinitely be considered to win the award for the most influential person in European history because I was the leader of Germany in the Third Reich and my action changed the world forever. Please allow me to elaborate. I was born on April 20, 1889 in Austria. When I was 16 both of my parents died, so I decided to move to study the art of painting at an art school in Vienna. However, fortunately for me, I was kicked out of art school due to my lack of artistic talent. I stayed in Vienna for some time, and this is when I was able to develop my personal views towards certain groups, such as my hatred for Jews and Marxists. In 1913 I moved to Munich and avoided Austrian military service during WWI at all cost. In 1914, I joined the 16th Bavarian Infantry Regiment and ended up serving throughout the First World War. I was discussed with Germanys surrender and the Treaty of Versailles. This was when I became convinced I was destined to save Germany. Once discharged from the army,  I became heavily involved in the National Socialist Party, a small extremist group during the Weimar Republic. Quickly rose to a powerful position due to my impressive intelligence and people skills. I gave the party the symbol of a Swastika, which million came to fear and still fear to this day. It came to represent the personal army of storm troopers known as the SA or Brownshirts, whose job was to attack any opponents to the party’s objectives. Because the Weimar Republic was so weak and Germany was in a state of political and economic crisis, I thought that the National Socialist Party would be able to revolt and seize power of the government. In 1923, I led a small sect of the socialist party and attacked Munich, Germany. The attack was known as the Beer Hall Putsch. Unfortunately for myself, this attempt was a monumental failure. Fortunately for me, I only had to serve none months in prison. Prison turned out to be not that bad, and it provided me with loads of time to refocus my tactics. While in prison I wrote one of the most controversial and important books of all time, know as Mein Kampf or my struggle. In it I outlined my theories on race, specifically anti-Semitism, Germany, specifically how I wanted all true Aryan Germans to become one united pan-German state, and my goal to abolish the Treaty of Versailles. After I was released from jail, I was determined to seek power by infiltrating and corrupting the Weimar Republic. I cautiously reinstituted the Nazi party. In 1932 I acquired German citizenship and ran for president, coming only second to Hindenburg. Later that year the Nazi party acquired 230 seats in the Reichstag, making us the largest political party in Germany. I got lots of support from conservative politicians believing they could control me if I was given a high political position, so I was appointed Chancellor of Germany on January 30th 1933. I knew then that I was capable of achieving my goals. I moved with great acceleration to isolate and expel any other politicians who posed a threat to my power, shut trade unions down, and to remove all communists, conservatives and Jews. At this rate it was no wonder that I soon took over the role of president when Hindenburg died, thus merging my current role of chancellor to become the Furrier of Germany. I then did everything in my power to radically change Germany. I combined power positions to my benefit, locked up German enemies like Jews, rebuilt the army and broke the constraints of the Treaty of Versailles. I tried to change the social acceptances in Germany by encouraging women to become more active and bringing in laws to secure racial purity. As promised I made employment fall to zero, despite the fact that Europe was in a great depression. In order to ensure nothing went wrong, I also made myself head of the army. After that I knew it was time to expand Germany and reassert its dominance as a world power. I used my keen tactical skills and put together a plan to expand Germany. I was able to unite Germany with Austria in what is now called an Anschluss, as well as divide Czechoslovakia. In 1939, I had German forces invade Poland, which caused much controversy amongst other nations who as a result declared war. I saw this as a great opportunity for Germany to assert its dominance through war. At first the war was going well. However, in 1941 when we unsuccessfully invaded Russia and lost battles in Western Europe it became clear that Germany was slowly loosing the war. I had never felt a greater disappointment in my life, so on April 30 1945 I decided to end my life. Although my efforts in Germany ended in the most disappointing way, there is not doubt that I forever influenced not only all of Europe, but the world. I will forever be remembered for being the most prominent catalyst of the Second World War, which was and still is the most costly conflict in European history. I will also be remembered for how I managed to manipulate and convince thousands of people the help me peruse my dreams of racial purity, which I was charged for the brutal execution of million of innocent people. It is for these reasons that I should be chosen for the most influential man in European history. Sir Isaac Newton Hello. For those of you who do not know my name is Sir Isaac Newton. I am so very pleased to be acknowledged by such an esteemed committee for my efforts to improve the world. I am an English physicist, mathematician, astronomer and theologian, who has been considered by many to be the greatest and most influential  scientist  who ever lived. I was born in 1642 in Woolsthorpe, Lincolnshire. However, I made my true impact in the later years of my life. As an intellectual, I wanted to solve the problem that past intellectuals like Copernicus, Kepler and Galileo have developed. All of them made theories about how the planets revolve around the sun, but I always wondered How? I wanted to be able to give credibility to their theories, so I worked for almost two decades on trying to solve the problem. I eventually published my book Principa, in 1687, which is sometimes to be considered the most influential book of all time. In it I determined that all planets and objects are held in the elliptical orbit by a force called gravity. I also built the first practical  reflecting telescope  and developed a theory of color based on the observation that a  prism  decomposes white light into the many colors that form the  visible spectrum. My findings scared me because I was a man of God and I knew that the church would not be very pleased with my findings. However, my findings were very important and influential in the world forever changing how people view the whorl as well as contributing to future scientific efforts. I hope that you all will consider me as a viable nominee for most influential. John Locke Good evening. My name is John Locke (1632-1704). I definitely believe that I should be considered as the most influential people in European history because I am widely known as the Father of Classical Liberalism and am regarded as one of the most influential philosopher and physicians of the Enlightenment. I wrote the literary piece Two Treaties on Government  in, which was published before the Revolution of 1688, but after William and Mary came to power. In it I argue that all men are born free of sin and free in nature. I argued that all men are born with a tabula rasa, or a clean state of mind, and that fate is not predetermined by God, but up to how the person corrupts his mind. Because all men are born free, as soon as he joins society he enters a social contact with the state. The contract protects mans natural rights to life, liberty and property and as long as the social contract is kept there would be no controversy. However, I made it very clear that if a government begins to oppress a persons natural rights it is the peoples duty to rebel against the government. I believe that I am truly Europes most influential people of all time. My ideas and beliefs served as a defense for many a revolution, as well as the main basis for the English Bill of Rights. My work also played a critical part in the foundation in the United States Bill of Rights. Frederick William Good day to you all. My name is Frederick William. I am often referred to as the Great Elector since while I was a ruler of Brandenburg I served as one of the electors of the Holy Roman Emperor. Because my state of Prussia consisted of three loosely bordered chances of lard, I wanted to build up an army capable of unifying them. Because I did not have the considerable resources needed to achieve this goal on my own, I worked out an agreement with the Junkers. The Junkers provided me with revenue in exchange for my acceptance of their rule over serfs. This arrangement worked out very well for quite some time because it provided me with support and resources and them with economic reassurance and opportunity. I definitely should be considered as one of the most influential men in history because I build up the strong militarized empire of Prussia in which I built was left to my son Fredrick the Great, who was able to use the considerable resources left to him to further strengthen Prussia. Joseph Stalin Greetings. My name is Joseph Stalin. I served as the first General Secretary of the Communist Party of the Soviet Unions Central Committee from 1922 until my death in 1953. I am known for assuming the leading role in Soviet Politics after Vladimir Lenins death in 1924. As primary ruler of Russia, I integrated the Five-Year Plans that radically altered Soviet economic and social structures resulting in the death of millions. In the 1930s, I eliminated any threat to my power through purge trails and secret xecutions. In World War II I signed the German-Soviet Nonaggression pact of 1938, attacked Finland, and annexed parts of Eastern Europe to strengthen Russias western frontiers. When Hitler went against our nonaggression pact, I decided to take control of military operations. I allied Russia with Britain and the U. S. , which ended up being a very smart move, seeing that we won the war. After the war I consolidated Soviet Power in Eastern Europe and built up the Soviet U nion as a world military pose. I should definitely be considered the most significant person in European History because I brought the Soviet Union into world prominence, even if it was at the cost of my people. I left a legacy of repression and fear as well as making Russia an industrial and military power, which made Russia more prominent in future world conflicts such as the Cold War. Napoleon Bonaparte Bonjour mes Amis!! I am so pleased to be given the opportunity to speak for you today. My name is Napoleon Bonaparte and I was born August of 1769. I was the French military and political leader during the latter stages of the French revolution. I was the sole Emperor of France from 1804-1815. While in power I made many legal reforms, specifically the Napoleonic code, which has been a major influence on many civil law jurisdictions, but I am best remembered for my role in the wars led against France by a series of coalitions, now known as the Napoleonic Wars. During the wars, I  established authority over most of Europe and sought to spread the ideals of the French Revolution, while building an empire. Because of my consistent success in these wars, I am  generally regarded as one of the greatest military commanders of all time. I  was born in Corsica to parents of noble ancestry and trained as an officer in France. I rose to a high level political standing under the French First Republic and led successful campaigns against the First and Second Coalitions. In 1799, I staged a  coup detat  and put myself as First Consul. Five years later, the French Senate proclaimed me as emperor. In the first decade of the 19th century, the  French Empire engaged in some conflicts-the Napoleonic Wars-involving every major European power. After a few victories, I made sure France secured a dominant position in Europe, and I maintained French influence to rule other European countries. The fight against Spain and my invasion of Russia was the turning point for me. My impressive army was damaged and was never able to fully recover. In 1813, the Sixth Coalition defeated my forces and invaded my dear France. As a result I was forced to give up my position as Emperor and exiled to an island called Elba. However, I was not quite done fighting yet, as I escaped less that a year later and returned to power, but made the mistake if not building up more support and as a consequence lost the battle of Waterloo in 1815. I spent the rest of my life on an English island called Saint Helena, where I eventually died of stomach cancer. I believe that I should definably be considered as the most influential person in all of European History because I was one of the greatest military commanders of all time and I was twice the Emperor of France, whose military actions and sheer personality dominated Europe for a full decade. Mussolini For those of you who do not know, my name is Benito Mussolini. Although I am not surprised for my nomination, I am completely honored to have the opportunity to try and convince you why I was the most influential person in history. I am an Italian politician who led the National Fascist Party, as well as being credited as one of the key figures in the creation of fascism. I was among the founders of Italian Fascism, which included elements of nationalism, corporatism, expansionism, social progress, and anti-socialism in combination with censorship of conspiracies and propaganda. My formation and release of the fascist ideology resulted in many political figures having a deep admiration for me. I eventually became the fortieth Prime Minister of Italy in 1922 and had many domestic achievements. I started many public works programs, improved job opportunities, public transportation, and fixed Italys economic battles. I also solved an ongoing problem with the church with the Lateran Treaty between the state of Italy and the Pope. In 1940, I led Italy into World War II. I was aware that Italy did not have the military capacity to carry out a long war with France and the UK, so I waited until both were on the verge of imminent collapse and surrender because of the German invasion before declaring war on France and the UK. I  believed that after the imminent French surrender, Italy could gain some territorial concessions and then concentrate its forces on a major offensive in Egypt where British forces were outnumbered by Italian forces. In 1943,  soon after the start of the  Allied invasion of Italy,  I was defeated in the vote at the  Grand Council of Fascism, and the day after the vote the King had me arrested. Hitler rescued me, installed me as puppet dictator of northern Italy. I then  facilitated significant war production for the Germans and the creation of large, ruthless Fascist counterinsurgency forces. The April 1945 German surrender in Italy forced me to flee. I was then captured and shot. I should definitely be considered as the most influential person in history because my actions as an Italian dictator unified Italy, borough Fascism to be one of the leading political parties of the time, and had a significant impact in WWII. Karl Marx Hello. My name is Karl Marx. I was a German philosopher born in 1818 and was by far on e of the most influential political writers in history. My ideas played a significant toll in the development of social science and the socialist political movement. I grew up in a pretty well of family that could afford to have things like a prized education, so as a result I ended up going to study at the university of Berlin to study for four years. My studies allowed me to become a very thoughtful and intelligent person capable of seeing perspective. After I finished my studies I went to go work at a newspaper, and began to work out my theory of dialectal materialism. I then moved to Paris in 1843, where I began working for a few other radical newspapers. Because of my radical views, I was exiled to Brussels and became the leading figure in the Communist League. It was at this point where I began to write and formulate my theories about the nature of society and how I believed it could be drastically improved through a series of changes. When I saw the working conditions in London, I became a leading figure in the International Workingmens Association. My theories about society, economics and politics, now known as Marxism, state that societies progress through class struggle, or a conflict between the upper classes reign and the lower classes abuse. In other words I believe that capitalism is true oppression instigated by the upper class for there sole benefit, and thus increasing mass tensions in society. As a result of these tensions society would lead to self-destruction and eventually be replaced by a new system called socialism. I believed that under socialism, the working class or â€Å"the workers’ democracy† would govern society. Eventually, I believed that socialism would turn and be replaced by a stateless, classless society called communism. I eventually wrote all of my ideas down in  a highly influential book known as  The Communist Manifesto. Unfortunately, I was never able to see communism take true form. However, throughout world history, I have proved to be very influential, as revolutionary governments have used my concepts leading to the formation OD socialist states such as the Soviet Union and the Peoples Republic of China. Countless workers parties have also been influenced by my ideas making me a viable candidate for most influential person in European History. Otto von Bismarck Hallo. My name is Otto Von Bismarck. I was born in Brandenburg Germany in 1815. I studied law and agriculture and in 1847 entered the new Prussian Parliament as an ultra-royalist. When I entered parliament I was extremely opposed to democracy because I had little to know faith in allowing peasants and unintelligent people run the great German state. During the 1848 Revolutions, I even tried to argue against constitutional reform, but the Frankfurt Assembly demanded equal rights. For a while I served as a foreign ambassador in Russia and France, but was recalled in 1862 so I could become the President of Prussia. As president of Prussia, I instigated wars that made Prussia dominant over Austria and France. In 1867, I also become the Chancellor of the North German Confederation. I practically designed and created the German Empire in 1871, becoming the first chancellor and largely controlling all of its affairs until the arrogant Kaiser Wilhelm II removed me from office. My diplomacy of Realpolitik and powerful rule eventually gave me the nickname the iron chancellor           As leader of revolutionary conservatism, I became a hero to German nationalists, I was primarily responsible for the unification of the German states and I used balance of power diplomacy to keep Europe peaceful. It is for these reasons that I should be a serious candidate for the most influential person in all of European history.

A study into the effectiveness on Homeschooling

A study into the effectiveness on Homeschooling In the information age, knowledge is one of the most powerful forces in society. At the same time, home schooling is becoming increasingly prevalent at an amazing rate. As to the function of it, there is a long-running controversial debate. Some people support that home schooling is a popular alternative to traditional educational environment. However, others stand on a very different ground. This phenomenon is often brought into public focus. As we know, home schooling means children are educated at home. Their parents play a significant role in the teaching tasks. They can be seen as the teachers at school. Since the human produced the family, home schooling was generated. The education that all people receive consists of home schooling with school education and social education. Home schooling happens between family members, because of that, home schooling is initially, lasting and it around the people who are educated. Home schooling has a great influence on human beings. To a large extent, this situation is desirable with its many positive aspects. Home schooling affects childrens physiology and psychology. In the physiological aspect, the families provide the material lives of their children. Families influence childrens growth and can establish childrens life habits, and so on. In the psychological aspect, families could guide the personality of their children. The personality, will and character of children are not inborn: they need to be cultivated by their families, especially in the early stage of education and family environment. Families make the greatest impressions of the growth of their children, and also they are initiative and authoritative. Home schooling could develop the confidence of children. Home schooling is different with school education. Home schooling need children just compare with themselves. During the growth of children, no one has the same life, so the parents should take the advantages and disadvantages as a key point in order to their children grow up. School education has a lot of homework. Excessive homework is encroaching on childrens free time and family time, making it difficult for them to engage in activities that are important for their full development (McReynolds 2007). But home schooling doesnt have homework. Children can do anything what they want to do in the free time. On the other hand, some countries offer some conveniences for home schooling. For example, Canadas government provides all the courses for the different levels of students, so the parents could use these materials to teach their children. Even though these students do not go to school, they still can send their homework to the school office to examine and their results will be kept in the files. The government also takes charge of these students. These students could take part in any public examination and the results will be admitted. Moreover, the most important is the university will acknowledge the results of home schooling. However, some people hold a different attitude, arguing that school education is better than home schooling. Firstly, in the objective of education, school education clearly reflects the requirement of students, and school education is scientific, clear and explicit. Because of that, the purpose of education is always subjective. Secondly, the comparing with the system, school education has its own organization and financial support. The school education has relatively independent system. And it can keep the stability and persistence of education. Nevertheless home schooling cannot achieve that. Thirdly, school education has strong to sense of organization, and home schooling is unable to do that. The comparing school education and home schooling, school education has wider range than home schooling. The students in the school can meet different people from the same age, and they should know how to communicate with each other so as to improve their social skills. However, the students just talk with the people they know in home schooling, they cannot develop their social skills and they might be become unsociable. It is a process that the children grow to an adult. There is a vital feature of process, which could not develop without communicate with companion. Even an excellent adult cannot replace the impact of companionship. Many people presume that a homeschooled child is unhealthily sequestered at home, away from normal social interaction in the broader community (Carlson 2009). Someone may say that the internet is increasing rapidly and home schooling will not have any barriers. It is not true because the internet cannot displace face to face communication, particularly the education of children is active and visualized. It cannot be replaced by machines. Even if the family environment is very good, students cannot realize these experiences when they are in school. School education is more interesting than home schooling. Meanwhile, the school is like a little social, that help children grow up and their abilities can be tested. The abilities and senses of the students are difficult to develop when they graduate from the schools. In my opinion, school education is the education of scientific culture, while home schooling is the education of the life value. To compare both of them, I think home schooling is more effective than school education. A person who does not have a positive outlook on life, on the world and on value, they will not bring benefit to the society. Even if they have scientific culture, they might bring harm to society. For example, some terrorists have high intelligence and are ability to create missiles, this behavior could harm the safety of society. All in all, I admit home schooling also brings disadvantages. For example, home schooling doesnt have its own organization and financial support. But in many aspects, its merits obviously outweigh its drawbacks.