Tuesday, November 26, 2019
Cruise Western Caribbean Cruise Tourism Essays
Cruise Western Caribbean Cruise Tourism Essays Cruise Western Caribbean Cruise Tourism Essay Cruise Western Caribbean Cruise Tourism Essay Peoples are really fond of going. They arrange their field daies for touristry. They can acquire the chance to watch the breathtaking waterfalls, exuberant rain forests, enrapturing beaches, and exciting night life. These are some of the attractive forces you can avail in the 4, 5, 6, 7 or 8 twenty-four hours Carnival Western Caribbean sail. The best characteristic is the pulverization soft sand on the beach and you can loosen up on it. You can besides acquire the installation of swimming with stingrays. You can easy see local wildlife home grounds. If you are affectionate of escapade, so you can certainly happen it in the Western Caribbean. Either you are looking for relaxation or diversion, Western Caribbean provides you the best chance. There are many offers for the people to acquire the chance of availing the installation of museums in United States of America. Bank of America provides the chance to the people to see the museum at no cost normally on the first weekend of every month. About more than 150 popular cultural landmarks are taking portion in Museums on US and they are offering the best installations to the people. Museums on US play an of import function to increase entree to the humanistic disciplines across the United States. If you are eager to measure up for Museums on US, you can demo your recognition or debit card along with a exposure ID. How to avail the inexpensive Airfares to Hawaii? Hawaii is one of the best topographic points for diversion and touristry. Many people are interested in sing the different topographic points where they can bask their vacations. The chief job is to acquire the inexpensive rates for the travelling. Normally when you are eager to travel at aeroplane, you need to acquire the ticket by paying heavy sum. There are many trip advisers who are working in different parts. You can easy avail the inexpensive Airfares to Hawaii by acquiring the advice from them. Some going agents are besides working in different parts which are offering particular bundle to the people for touristry. You can besides travel in groups to avail the discounted bundles. Peoples are really acute to see to the different topographic points for diversion to pass the vacations. They need the proper travelling installations to bask their trip every bit good. Hotline is one of the top suppliers of the going installation. They are offering the particular rates to the people harmonizing to their demand. They are offering the best installation to the people in availing the hotels. You merely necessitate to pay the on-line payment or you can besides pay the offline payment at their office. To acquire the last minute price reduction travel from Hotline, you can see their web site for booking of your touristry. They are besides supplying the offers of best rates. 6 What are some of the hotel trades of Las Vegas? If you are willing to bask your vacations, you can see different topographic points. There are many topographic points located in different parts of the universe which are offering the best beginning of diversion. Many people like to travel to different parts of the universe with their households. They need the topographic point to pass their vacations. Hotels are the best topographic points for them. If you are sing the Las Vegas, so you can easy avail the offers of the hotels. Some of the traders are supplying the price reductions on Las Vegas shows, hotels, hotel bundles and Tourss. You can reach the traders to avail these particular bundles for passing the vacations or trip. 7 What are the chances of flights to Las Vegas from New York? Peoples are really eager to see different topographic points in their trim clip. They like to see the picnic musca volitanss. The first job that arises during the planning of trip is travel. You need the proper beginning of travel which is inexpensive and better for you. You can avail the on-line handiness of the offers of the flights to Las Vegas from New York at particular discounted rates. Some people are seeking their best in acquiring the discounted rates from these web sites. The first thing that you should make is to register yourself and book your ticket. The engagement is really necessary because they have to set up the particular bundle for the groups of people. 8 What are the chances of acquiring the last infinitesimal hotel reserves in Singapore? Singapore is full of the attractive topographic points. Many people are really interested in sing the Singapore due to the handiness of the different historical and oculus catching topographic points. It is considered to be one of the top touristry topographic points. If you are new in Singapore so decidedly you need the topographic point to remain. Hotels are available in Singapore and you can avail the chances of acquiring the last infinitesimal hotel reserves in Singapore by sing the hotels available at your nearest picnic topographic point. You can besides seek the offers at the cyberspace to acquire the chance of discounted rates. You can book the hotel online as good. 9 How to acquire international flight trades from Washington DC online? Peoples are really acute in sing the different topographic points of the universe. They need the alteration in their life to acquire diversion in their vacations. Many people are seeking to avail the particular discounted rates for sing the other topographic points. If you are interested in sing the Washington DC, you can easy acquire the chance of particular offers of online travel bureaus. They will besides supply you the going installation. You merely hold to book your tickets from the online websites. You can acquire the discounted rates if you are with your household. They will besides offer the topographic point for remaining at that place. You merely have to pay the progress sum to them. 10 How to acquire price reduction at hotel suites in Las Vegas NV? Las Vegas NV is one of the beautiful topographic points of the universe which is full of the attractive verdure, edifices, picnic musca volitanss, Parkss, etc. If you are be aftering your trip to Las Vegas NV, you should pass the twosome of hebdomads at Las Vegas NV. This is the chance for the people where they can pass their vacations easy. To acquire the price reduction at hotel suites in Las Vegas NV, you need to reach the offices of going agents. They will state you about the hotels available in their scope. They will besides set up the topographic point for you where you can acquire the discounted rates by booking the suites at their online web sites. 11 How to avail the inexpensive hotel trades in Las Vegas? Las Vegas is considered to be the most thickly settled metropolis of the province Nevada. It is really celebrated for its oculus catching attractive forces. Peoples like to see to Las Vegas to pass their vacations with their households. They can bask at the beautiful topographic points. When you visit the Las Vegas, you need to acquire a topographic point for life to pass your vacations. You can acquire the offers of the hotels. Many hotels are available for the tourers. They can acquire the discounted bundles every bit good. To avail the inexpensive hotel trades in Las Vegas, you have to reach the traders of the hotels or travel agents for particular bundles particularly in summer holidaies. 12 Can you state about the Expedia Air Travel and their rental autos? Expedia Air Travel is one of the top travel agents which are working in different parts of the universe. They are offering the particular bundles to the people for the trip. Many people like to pass their summer holidaies in different parts of the universe. You can reach the Expedia Air Travel for acquiring the proper counsel of the trip. You can besides acquire the autos at rent from them. They will offer the service of new waves, autos, coachs, etc. for the people with the handiness of the driver every bit good. You can besides acquire their travelling services without drivers. You merely necessitate to look into their offers and get down your engagement. 13 How to acquire the air travel sites flight online? Many people try to see to the different parts for their concern. Some people besides visit to the foreign countries for their field day and diversion. They need the particular bundles for going by air. Online handiness of the offers of the travelling is acquiring the attractive force of the people. Particularly the business communities are really funny about acquiring the particular discounted bundles to spread out their concern in different parts. To acquire the air travel sites flight online, you can see the different web sites. You can look into their offers, and if they suit you, you can easy book your trip. The best manner is to compare the rates and read the reappraisals of the people. 14 How can you watch free online travel pictures of Ireland? Ireland is one of the beautiful topographic points of the universe. It is full of the exuberant verdure and beautiful topographic points. Peoples can bask their vacations in Ireland to avail the best chances of touristry. If you are new visitant in Ireland, you need the proper counsel to see the topographic points of Ireland. There are many ushers available at the picnic musca volitanss for the tourers. You can besides acquire the chance of the online picture. By watching the picture, you can easy detect the topographic points and bask your circuit. You can acquire it from the available web sites. You can besides watch it at the YouTube for free. Tourism websites besides provide free pictures. 15 Can you state about hotel reserves in Chicago Downtown? Chicago Downtown is the metropolis of the province Illinois. Peoples of different parts like to make go in different parts of the universe. Some people are really acute about their wellness, and they like to see the topographic points holding the installation of the exercising and fresh ambiance. Businessmens like to research their concern by sing in different parts of the universe. If you visit the Chicago Downtown, you need the topographic point to pass your clip. You can take the aid of the hotels available in Chicago Downtown. Hotel reserves in Chicago Downtown let you to book the suites online. You can besides reserve the tabular array for tiffin or dinner at your specific clip. How can you acquire attractive forces in New Jersey for childs? New Jersey is the province of the United States. Peoples like to see to the topographic points of diversion. They like to bask their clip with their households, friends, kids, etc. They can see the picnic musca volitanss or Parkss with them. New Jersey offers the installation of enjoyment topographic points for the childs. Such as, amusement Parkss play lands, Parkss, etc. Childs enjoy their clip with their friends either with school trips or the circuits arranged by households. You can supply the proper playing equipment to the childs. You can give them football, baseball, volley ball, etc. to give them the chance to play and pattern their athleticss and games which are really necessary to do their organic structure tantrum. What is the best clip to purchase plane tickets? If you are affectionate of going from one topographic point to another, you can easy acquire the chance by going it by plane. You can purchase the plane tickets at any clip you want. But sometimes the haste of people for acquiring the plane tickets increases. Peoples have to wait in the waiting line for several hours. This haste is normally during the summer holidaies, when everybody wants to see to the other states, topographic points, towns, etc. The best clip for purchasing the plane tickets is the forenoon clip in the haste hours. You can come early in the forenoon when the office will open and easy purchase the plane tickets from them. What are bed and breakfast formulas related to baked oatmeal? Peoples like to acquire the recopies related to the cookery. Particularly breakfast recopies because normally people don amp ; acirc ; Ãâ â⠢t like to eat breakfast. But if the breakfast is cooked good and it is something new so people surly want to eat the breakfast. Bed and breakfast formulas related to baked burgoo Tells that you can add different veggies in the omelet. You can add the onion, green chili, boiled murphy, tomato, etc. The other formula is to add some meat in the omelet. It makes the gustatory sensation of omelet really tasty. You can besides function the field omelet to the people, who are non vegetarian. You can function it with sauce, catsup, etc. How can you avail the free entryway in museums on US plan? Museums provide the best information to the people sing the history things. Peoples like to see the museums to acquire the information related to their surveies of history. Peoples have tried to avail the best offers of the museums at the particular yearss. The particular yearss of museums allow you to acquire the free entryway ticket. To avail the free entryway in museums on US plan, you need the particular offers of the US plan. They give you the base on balls or particular free ticket to come in in the museum. Then you can acquire the information related to your work on US plan easy and do the study you want. What are some of the best nuptials finishs? Many finishs are available for the people to set up their nuptials easy. Such as Parkss, campsites, marrying hotels, and halls, etc. You can set up your nuptials anyplace you want. You can easy set up it in the Parks. you can reach the interior designers of the nuptials topographic point specializer. They will adorn the full topographic point harmonizing to your demand. You can besides set up your nuptials at the campsite. These campsites allow you to acquire a really big infinite for set uping the nuptials. You need to reach the specializer interior designers to adorn the campsites for the nuptials. You can besides acquire the chance of premade nuptials hotels and finishs for your nuptials. All things are pre decorated.
Saturday, November 23, 2019
Yalta Conference in World War II
Yalta Conference in World War II The Yalta Conference was held February 4-11, 1945, and was the second wartime meeting of leaders from the United States, Great Britain, and the Soviet Union. Upon arriving at the Crimean resort of Yalta, Allied leaders hoped to define the post-World War II peace and set the stage for rebuilding Europe. During the conference, President Franklin Roosevelt, Prime Minister Winston Churchill, and Soviet leader Joseph Stalin discussed the future of Poland and Eastern Europe, the occupation of Germany, the return of prewar governments to occupied countries, and the Soviet entry into the war with Japan. While the participants left Yalta pleased with the result, the conference later was viewed as a betrayal after Stalin broke promises regarding Eastern Europe. Fast Facts: Yalta Conference Conflict: World War II (1939-1945)Date: February 4-11, 1945Participants:United States - President Franklin RooseveltGreat Britain - Prime Minister Winston ChurchillSoviet Union - Joseph StalinWartime Conferences:Casablanca ConferenceTehran ConferencePotsdam Conference Background In early 1945, with World War II in Europe drawing to a close, Franklin Roosevelt (United States), Winston Churchill (Great Britain), and Joseph Stalin (USSR) agreed to meet to discuss war strategy and issues that would affect the postwar world. Dubbed the Big Three, the Allied leaders had met previously in November 1943, at the Tehran Conference. Seeking a neutral site for the meeting, Roosevelt suggested a gathering somewhere on the Mediterranean. While Churchill was in favor, Stalin refused citing that his doctors prohibited him from making any long trips. In lieu of the Mediterranean, Stalin proposed the Black Sea resort of Yalta. Eager to meet face to face, Roosevelt agreed to Stalins request. As the leaders traveled to Yalta, Stalin was in the strongest position as Soviet troops were a mere forty miles from Berlin. This was reinforced by the home court advantage of hosting the meeting in the USSR. Further weakening the western Allies position was Roosevelts failing health and Britains increasingly junior position relative to the US and USSR. With the arrival of all three delegations, the conference opened on February 4, 1945. Agendas Each leader came to Yalta with an agenda. Roosevelt desired Soviet military support against Japan following the defeat of Germany and Soviet participation in the United Nations, while Churchill was focused on securing free elections for Soviet-liberated countries in Eastern Europe. Counter to Churchills desire, Stalin sought to build a Soviet sphere of influence in Eastern Europe to protect against future threats. In addition to these long-term issues, the three powers also needed to develop a plan for governing postwar Germany. Yalta Conference, left to right: Secretary of State Edward Stettinius, Maj. Gen. L. S. Kuter, Admiral E. J. King, General George C. Marshall, Ambassador Averell Harriman, Admiral William Leahy, and President F. D. Roosevelt. Livadia Palace, Crimea, Russia. Library of Congress Poland Shortly after the meeting opened, Stalin took a firm stance on the issue of Poland, citing that twice in the previous thirty years it had been used as an invasion corridor by the Germans. Furthermore, he stated that the Soviet Union would not return the land annexed from Poland in 1939, and that the nation could be compensated with land taken from Germany. While these terms were non-negotiable, he was willing to agree to free elections in Poland. While the latter pleased Churchill, it soon became clear that Stalin had no intention of honoring this promise. Germany In regard to Germany, it was decided that the defeated nation would be divided into three zones of occupation, one for each of the Allies, with a similar plan for the city of Berlin. While Roosevelt and Churchill advocated for a fourth zone for the French, Stalin would only acquiesce if the territory was taken from the American and British zones. After reasserting that only unconditional surrender would be acceptable the Big Three agreed that Germany would undergo demilitarization and denazification, as well as that some war reparations would be in the form of forced labor. Japan Pressing on the issue of Japan, Roosevelt secured a promise from Stalin to enter the conflict ninety days after the defeat of Germany. In return for Soviet military support, Stalin demanded and received American diplomatic recognition of Mongolian independence from Nationalist China. Caving on this point, Roosevelt hoped to deal with the Soviets through the United Nations, which Stalin did agree to join after voting procedures in the Security Council were defined. Returning to European affairs, it was jointly agreed that the original, prewar governments would be returned to liberated countries. Exceptions were made in the cases of France, whose government had become collaborationist, and Romania and Bulgaria where the Soviets had effectively dismantled the governmental systems. Further supporting this was a statement that all displaced civilians would be returned to their countries of origin. Ending on February 11, the three leaders departed Yalta in a celebratory mood. This initial view of the conference was shared by the people in each nation, but ultimately proved short-lived. With Roosevelts death in April 1945, relations between the Soviets and the West became increasingly tense. Aftermath As Stalin reneged on promises concerning Eastern Europe, perception of Yalta changed and Roosevelt was blamed for effectively ceding Eastern Europe to the Soviets. While his poor health may have affected his judgment, Roosevelt was able to secure some concessions from Stalin during the meeting. Despite this, many came to view the meeting as a sellout that greatly encouraged Soviet expansion in Eastern Europe and northeast Asia. The leaders of the Big Three would meet again that July for the Potsdam Conference. During the meeting, Stalin was effectively able to have the decisions of Yalta ratified as he was able to take advantage of new US President Harry S. Truman and a change of power in Britain that saw Churchill replaced partway through the conference by Clement Attlee.
Thursday, November 21, 2019
Final Research project paper Example | Topics and Well Written Essays - 1000 words
Final project - Research Paper Example The school management shall be college managers with rich knowledge on the feed history of the schoolââ¬â¢s funding system and the collegeââ¬â¢s future plans on school funding. Saunders et al (2003) posit that there are six major forms of research design. Among others, case study shall be chosen as the preferred research design for this research work. Soy (1997) emphasizes that ââ¬Å"case study research excels at bringing us to an understanding of a complex issue or object and can extend experience or add strength to what is already known through previous research.â⬠In the context of this research, the complex issue or object at hand is the funding of Community College of Philadelphia. Cases study also comes with a specific point of data collection. The Community College of Philadelphia is the point of data collection. Data shall be collected from participants from both on and off campus. Data to be collected from participants shall deal with sources of raising funds for the college without putting any pressure on students. Sampling deals with the process of selecting respondents from among the population. The procedure or method used in sampling is referred to as the sampling technique (Koduah, 2007). There are several available sampling techniques. The researcher shall however use the purposive sampling technique to select the sample size. Purposive sampling has to deal with the selecting of respondents in a purposeful manner. This means that not all people in the population have an equal chance of becoming part of the sample size. The advantage with purposeful sampling is that it saves a lot of time in its implementation. Again, it helps in selecting only the most preferred and appropriate people with the right expertise for the research. Because the sampling technique is purposeful sampling, the participants shall be pinpointed by the researcher. The researcher expects 100% response rate since the sample size is relatively small.
Tuesday, November 19, 2019
Research Methods for Business Assignment Example | Topics and Well Written Essays - 2250 words - 1
Research Methods for Business - Assignment Example Apart from this based on the study, it has been recognized that during the global trade, companies are facing several kind of risks from the global market place, which may be in terms of political aspects, economical aspects and commercial aspects. USASuperCars has been selling luxury sports cars. The company has developed a contractual agreement for selling cars to customers on a global context. In this respect, the intention of the article is to highlight information relating to foreign exchange along with the concept of global trade. Moreover, the study identifies the role of the bank in the sphere of exchange rate policy. At the same time, the involvement of risks in the foreign trade has been also discussed. In this assignment, selling prices of the USASuperCars has been given below along with the name of the countries. Thus, the aim of this assignment is to identify the consequences according to the situation given in the case. At the same time, involvement and occurrences of bank in case of foreign trade has been demonstrated through the study. In order to identify the probability of exceeding the revenue $ 2,200,000, it can be ascertained that if the company USASuperCars will incur loss approximately around (17%) due to foreign exchange and for other reasons such as distribution purpose, even then the company will definitely be able to ensure a revenue approximately $2,200,000 or more. Rationally, the cost of cars is found to be recorded as $2207607.45, which signifies that during the global trade if the company will perform their trade operation with a loss of 17%, instead of that the company will able to earn a revenue around at least $ 2,200,000. Thus, it can be claimed that the probability is high of exceeding the revenue level $2,200,000 (Niepmann & Schmidt-Eisenlohr, 2014; Economy watch, 2010). In order to identify the probability of exceeding the revenue $2,225,000, it can be claimed that
Sunday, November 17, 2019
Shoplifting is a crime born of poverty Essay Example for Free
Shoplifting is a crime born of poverty Essay Shoplifting means someone involve stealing from the shop during business hour. Shoplifting is an old problem for merchants. There are lots of reasons to shoplift, range from very poverty and satisfy the desires or mental illness. Although there are lots of anti-shoplifting devices in place and the increase in police patrols and offers the retailers guidance on preventive measures, the rate of shoplifting in the world is still increasing. According to the Home Office crime statistics, there was a 10 percent increase in shoplifting in United Kingdom in the year of 2009. According to the Global Retail Theft Barometer research (2009), total global shoplifting in 41 participating countries costs economic lost for around $114,823 billion. Therefore, shoplifting is a serious problem not just in the United Kingdom. The statistics from the Home Office and the research form the Centre for Retail Research showed that the shoplifting is being a serious problem in contemporary society, and this essay is going to discuss, is shoplifting is a crime born of poverty. If not, then what is the reason for people to shoplift? For the issue of shoplifting is a crime born of poverty, there are several factors that may related to the increase of shoplifting and the argument of shoplifting is a crime born of poverty, such as high unemployment rate, Maslowââ¬â¢s Hierarchy of needs theory, underclass and the relationship between capitalism and crime. Against the issue of shoplifting is a crime born of poverty, there are several factors against the argument, such as peer pressure in adolescent, drug addict, psychological elements or other adolescent psychological factors. The rest of the essay is going to analysis all the factors either for or against. According to Maslowââ¬â¢s Hierarchy of needs theory, this is a theory in psychology and proposed by Abraham Maslow in his 1943 paper A Theory of Human Motivation. Figure1: Maslows Hierarchy of Needs His theories parallel many other theories of human development psychology and focuses on describing the stages growth in humans. He presented his theory in a pyramid and defined the stages with Physiological, Safety, Love/belonging, Esteem and Self-actualization needs to explain the pattern that human motivations pass through. The base floor of the hierarchyà represented basic human need, which are breathing, food, water, sex, sleep, homeostasis and excretion. These are necessary for human to survive in order to achieve the upper level of human wants. Moving on to the next part, which is safety needs and it included security of body, employment, resources, morality, the family, health and property. This part represents a civilization of human beings, which they are chasing for a better living standard. Then next part is Love or belonging needs, which are friendship, family and sexual intimacy. After that, Esteem needs included self-esteem confidence, achievement, respect of others and respect by others. The last part is self-actualization needs, which included morality, creativity, spontaneity, problem solving, lack of prejudice and acceptance of facts. This is the ethical and spiritual level that Maslow believed. Taking Maslowââ¬â¢s Hierarchy of Needs as an accurate portrayal of individual evolution, we could apply that to the evolution of human society, which included economically, socially and politically. Therefore the argument of this essay can be clearly explained. If a person lives without food, water and homeostasis, he may not be able to reach the upper levels of the pyramid, which included morality, safety and self-actualization. Therefore, he will commit crime like shoplifting or theft to get what he needs to survive. Most of the humansââ¬â¢ lacks of physiological needs are in poverty. Thus shoplifting can be said as a crime born of poverty in Maslowââ¬â¢s Hierarchy of needs theory. Secondly, the relationship between capitalism and crime is a factor that makes shoplifting a crime born of poverty. Capitalism is an economic system that favours private ownership. In other words, capitalism is a system of economics under which ownership of and investment in the means of exchange, distribution and production. Therefore, most capitalism countries have the problem of inequality, which mean the gap between the rich and the poor. According to urban dictionary, capitalism is an imbalanced mechanism for distributing power where the rich and powerful get richer and more powerful, the poor get poorer. According to BBC News (2009), United Kingdom is a capitalism country, the gap between the rich and poor is very serious in UK, and the richest fifth of the population had an income 16 times greater than the poorest fifth. According to the National Equality Panel (NEP) report (2008), United States and United Kingdom are in the top 10 of inequality countries, which mean the gap between rich and poorà is very big. The rate of shoplifting in United State and United Kingdom are increasing, which means inequality will make poor people committed crime. In capitalism countries, when the gap between rich and poor become wider, the rate of crime will increase. Because capitalism is an idea that rich peoples use money to buy goods then sell to gain money but poor people donââ¬â¢t have money to buy goods in order to sell to gain money, so they committed shoplifting and sell the things that they stole in order to survive. Thirdly, Murray (1990) explained that there are three main characteris tics of underclass, which are illegitimacy, violent crime and economic inactivity. Shoplifting is an activity, which is economic inactive. Murray (1990) has also explained that the morally weak underclass that is unemployed is usually involved in crime and drug addiction. By analysis, the Murray research, the crime committed in shoplifting which is unemployed. According to The New York Times (2012), a single mother committed shoplifting and sells the goods in order to survive because the government had passed the 1996 welfare reform law. This case showed that there are people shoplifting because of poverty. Then, some people committed shoplifting because lack of clear purpose in life. These kinds of people often under unemployment, therefore, they live below poverty level. According to the research done by Mcshane, Lawless and Noonan (1991), 70 apprehended shoplifter aged between 18 and 88 compared to 70 undergraduate non-shoplifters, they found that shoplifters were most likely to live in poverty, to be socially isolated and not to aware psychological stressors th an those who do not shoplift. This research showed that people who live long-term under the poverty level lacks the purpose in life. Therefore, the research done by Mcshane, Lawless and Noonan (1991) proven shoplifting is a crime born of poverty. Finally, according to the UK Office For National Statistics (2012), the unemployment rate in United Kingdom was last reported at 8.3 per cent and it rose steadily. The unemployment rate has explained that the reason people shoplift is because of economic. Although the government have unemployment benefit, there are lots of people who are unemployed but do not meet the requirement to get the unemployment benefit. Therefore, shoplifting in United Kingdom still increases. The study of Ray and Briar (1988) included 200 court records and 382 self-reports and showed that shoplifters were more likely to have lower family income, be unemployedà believe that economic need causes shoplifting. However, there are lots of people who shoplift to satisfy their desires and some of them might pursue excitiement by shoplifting. Shoplifting is a psychological issue for a group of people. According to the articles National Association for Shoplifting Prevention (2006), the single largest psychological factors in around one-third of shoplifters are experiencing depression. Geyer (2001) also explained that most of the shoplifting offender is due to psychological factions. Therefore, most of the shoplifters committed shoplifting because of psychological issues more than because they are poor. Besides, according to Tonglet (2002), the decision to shoplift is influenced by social factors, pro-shoplifting attitudes, opportunities for shoplifting and perceptions of low risks in being caught. He described that shoplifting is consumer misbehaviour. BBC News Magazine (2012) also described that there is a new wave of middle-class shoplifter is targeting some high-end delicacies from stores and supermarket to have a lifestyle that they could no longer afford. The society believed that this development is caused by the ec onomic recession. On the other hand, teenââ¬â¢s problem is also a very important factor of shoplifting. According to the National Crime Prevention Council (2006), there are 25% of people committed shoplifting between the ages of thirteen and seventeen. The following essay is going to analysis and explain the reason that people shoplifting apart from poverty. Adolescent shoplifting is a nationwide rising problem. According to Moschis, Dena and Anthony (1990) experiment, they have surveyed 1692 teenagers from age 10 to 17 investigating shoplifting behaviour, family occupational status, rule breaking behaviour and perceived reasons for adolescent shoplifting. The result showed that shoplifting rate between the age 10 and 15 rose steadily and declined between the age 15 and 17. Moschis, Dena and Anthony (1990) concluded that there are few reasons explained that why teens shoplifting, such as chasing for excitement, peer pressure and attracting attention. For the reason of chasing for excitement, most of the teens got lots of time when they were bored and didnââ¬â¢t have anything better to do, they will pretend shoplifting to gain excitement. For the reason of peer pressure, it is playing a very important role on adolescent shoplifting. When their peers get a pair of expensive name brands shoes or clothes, the others will try to keep up with their peers and wear the latest. Other than that, electronicsà also very popular, such as mp3 player, console, phone and other small expensive items. Most teens want to get the best and the latest leisure fashion and electronics to compete with their peers so they are faced with the lack of money to satisfy their desires, they may turn to shoplifting. Steven Gerrard said, ââ¬Å"Being a young lad itââ¬â¢s hard not to give into peer pressure. I stole to fit in. I grabbed a few pens paper from Woolworths made a dash for the door but the security guy grabbed me.â⬠Steven Gerrard is an England soccer hero, he confessed that he stole pens and nabbed by cops when he was in his early teens. This case strongly influenced that shoplifting isnââ¬â¢t a crime born of poverty. At last, the parent attention, many parents were very busy in their work in contemporary society so they will lack of care of their children. The child will do something in order to attract their parentsââ¬â¢ attention. The second component that people committed shoplifting is drug users. According a study of Arrestees (2005), the study confirmed that shoplifting was the most frequent crime amongst drug users. This group of people shoplifting showed that they need to shoplift in order to fund their drug habit. Drug users usually resell the things that they steal or attempt a cash refund. The study also showed that alcohol is also a main component in shoplifting. According to BBC News (2012), most cases of shoplifting by what psychologists describe as ââ¬Å" non-professional shoplifter ââ¬Å", and most of them shoplifting to feed their alcohol addiction. Both drug addict and alcoholic people committed shoplifting in order to feed their drug and alcohol addiction not because of they are poverty. Thirdly, Kleptomania is an impulse control disorder, major depression, obsessive-compulsive disorder or bipolar disorder. Although there are very few of shoplifters fall into this category, this type of shoplifters has a psychological compulsion to shoplifting to satisfy their desires. They will commit shoplifting whenever the urge hits. According to Tasman (2011), he explained that people with Kleptomania often report the shoplifting act and they feel of pleasure after committed shoplifting. This kind of people shoplifting is because of mental illness, most of them did not think themselves as a crime after committed shoplifting. But in contemporary society, the law enforcement agencies treated them as normal crime. As a conclusion, to discuss whether or not shoplifting is a crime born of poverty, as it has countless factors causingà people to shoplift and lots of factor proved that shoplifting is born of poverty. Almost all of the reasons that support the argument are around economic and policy, such as the unemployment rate, the unemployment welfare, capitalism and the economic depression. In another word, if the government are to carry out well policy, the shoplifting rate will decrease. Therefore, the government plays a very important role in decreasing the rate of shoplifting. On the other hand, most of the shoplifters committed shoplifting not because of poverty, there are several factors that makes people shoplift, such as Kleptomania, psychological factors, peer pressure, teensââ¬â¢ problem and drug users. All of the academic researches and government reports showed that most shoplifting cases are influenced by the shoplifterââ¬â¢s psychological factors more than poverty, such as the Steven Gerrardââ¬â¢s case, the reason for him committing shoplift was not due to poverty. This is why it may seem fair to say, shoplifting is not a crime born of poverty, it is a crime born of psychological factors and government policy. After all, the study of crime has been the core subject matter in criminology. There are no definite answers as to why people commit certain crimes neither has the causation been found for criminal activities. Different schools of criminology proves that there are no definite answers in the understanding of crime. References Appelbaum, A. and Klemmer, H. (2012) Shoplifting. Menninger Perspective, 5 (3), p.16-19. Bbc.co.uk (2012) BBC News Why do well-off people shoplift?. [online] Available at: http://www.bbc.co.uk/news/magazine-16469928 [Accessed: 1 May 2012]. Bbc.co.uk (2010) BBC Mark Eastons UK: Is inequality iniquitous?. [online] Available at: http://www.bbc.co.uk/blogs/thereporters/markeaston/2010/01/is_inequality_iniquitous.html [Accessed: 1 May 2012]. City-journal.org (2008) The New York Timess Welfare Myopia by Heather Mac Donald City Journal. [online] Available at: http://www.city-journal.org/2012/eon0416hm.html [Accessed: 1 May 2012]. Cox, D. et al. (1990) When Consumer Behavior Goes Bad: An Investigation of Adolescent Shoplifting.. Journal of Consumer Research, 17
Thursday, November 14, 2019
Augustineââ¬â¢s Divided Line Essay -- Essays Papers
Augustineââ¬â¢s Divided Line Augustineââ¬â¢s contention that man cannot possibly come into truth by reason in his temporal life constitutes his initial departure from the ancients, and results in the need for an entirely new structuring of the relationship between man and the good. In differentiating between the nature of God and man, Augustine argues that manââ¬â¢s natureââ¬âunlike Godââ¬â¢sââ¬âis corruptible, and is thus ââ¬Å"deprived of the light of eternal truthâ⬠(XI, 22) . This stands the thought of Plato on its head, since now no amount of contemplation and argument will be capable of getting man closer to a truth that exists on a plane that ââ¬Å"surpasses the reach of the human mindâ⬠(XXI, 5). If reason is an instrument as flawed as man himself, how, then, is man to know the supreme good if he is forced to grope blindly for it in a state of sin without any assistance from the powers of his own mind? It is this question which serves as the premise for Augustineââ¬â¢s di vision of existence into the City of Man and the City of God and articulation of a system of vice and struggle against vice that keeps man anchored to the City of Man and prevents him from entering the City of God in temporal life. In order to explain manââ¬â¢s path from the one to the other, he sets up a system of dichotomies that originate from Adamââ¬â¢s fall and are hinged upon the role of the will in earthly life. At the top, God is the source of the ââ¬Å"supreme good,â⬠and evil is its opposite (XII, 3). Up to this point, he is in agreement with the ancients, but he diverges again when he equates the good with nature, and evil with a defect of natureââ¬âan absence of the good (XII, 3). In this we have the first division of what ââ¬Å"supremely isâ⬠between nature and vice, with nature arising ... ...tyâ⬠(XII, 22). This is ultimately what is so shockingly egalitarian about Augustineââ¬â¢s Christianity in contrast to the thought of the ancients. The Supreme Goodââ¬âeternal lifeââ¬âis accessible to both the simple and the sophisticated. One may either contemplate the duality of the universe and figure out where each aspect of creation fits into the scheme, or one may bypass the attempt to understand the temporal world in relation to heaven, but so long as one finally accepts faith and, through it, becomes obedient to God while discarding self-will, the extent to which one used reason in his life is irrelevant. Reason, except insofar as it is necessary in a basic sense for man to use it to accept faith to and differentiate himself from beasts, is not necessary for eternal life. What is necessary is the choice to stop exercising the self-willââ¬âto stop making choices. Augustineââ¬â¢s Divided Line Essay -- Essays Papers Augustineââ¬â¢s Divided Line Augustineââ¬â¢s contention that man cannot possibly come into truth by reason in his temporal life constitutes his initial departure from the ancients, and results in the need for an entirely new structuring of the relationship between man and the good. In differentiating between the nature of God and man, Augustine argues that manââ¬â¢s natureââ¬âunlike Godââ¬â¢sââ¬âis corruptible, and is thus ââ¬Å"deprived of the light of eternal truthâ⬠(XI, 22) . This stands the thought of Plato on its head, since now no amount of contemplation and argument will be capable of getting man closer to a truth that exists on a plane that ââ¬Å"surpasses the reach of the human mindâ⬠(XXI, 5). If reason is an instrument as flawed as man himself, how, then, is man to know the supreme good if he is forced to grope blindly for it in a state of sin without any assistance from the powers of his own mind? It is this question which serves as the premise for Augustineââ¬â¢s di vision of existence into the City of Man and the City of God and articulation of a system of vice and struggle against vice that keeps man anchored to the City of Man and prevents him from entering the City of God in temporal life. In order to explain manââ¬â¢s path from the one to the other, he sets up a system of dichotomies that originate from Adamââ¬â¢s fall and are hinged upon the role of the will in earthly life. At the top, God is the source of the ââ¬Å"supreme good,â⬠and evil is its opposite (XII, 3). Up to this point, he is in agreement with the ancients, but he diverges again when he equates the good with nature, and evil with a defect of natureââ¬âan absence of the good (XII, 3). In this we have the first division of what ââ¬Å"supremely isâ⬠between nature and vice, with nature arising ... ...tyâ⬠(XII, 22). This is ultimately what is so shockingly egalitarian about Augustineââ¬â¢s Christianity in contrast to the thought of the ancients. The Supreme Goodââ¬âeternal lifeââ¬âis accessible to both the simple and the sophisticated. One may either contemplate the duality of the universe and figure out where each aspect of creation fits into the scheme, or one may bypass the attempt to understand the temporal world in relation to heaven, but so long as one finally accepts faith and, through it, becomes obedient to God while discarding self-will, the extent to which one used reason in his life is irrelevant. Reason, except insofar as it is necessary in a basic sense for man to use it to accept faith to and differentiate himself from beasts, is not necessary for eternal life. What is necessary is the choice to stop exercising the self-willââ¬âto stop making choices.
Tuesday, November 12, 2019
 Tips for writing a ââ¬Å9ââ¬Â DBQ: Essay
1. As you read the question, come up with at least three categories. Then try to fill in as much specific factual information that you can think of, and put this into the categories. Itââ¬â¢s important to do this BEFORE you read the documents, so that you donââ¬â¢t forget them when you are analyzing the documents. 2. After you do this, and ONLY after, start reading the documents. When looking at the documents, be sure to look at who is the author/painter/political cartoonist/historian ââ¬â many times you will recognize that name and can give the document some context by what you know about the person, even if you have never seen the document before. Recognize that not all documents are equal in significance. 3. Sometimes the documents are intended to trigger reader memory ââ¬â for example, a first hand account of a labor protest turned violent in 1896 means they want you to recognize that they are talking about the Haymarket Square Riot. 4. After you figure out what the document is saying, write it down in the appropriate category. If it supports your position, put a + next to it; if it is contrary to your position, put a ââ¬â next to it. Be sure that you put the letter of the document (A, B, C, etc) when you write down the point the document is making, because this will make it MUCH easier when you are putting all of this information in essay form. If you go to the College Board AP US History Exam website, you can view released prompts and suggested document analysis. 5. Do not be afraid to use a point that contradicts your position. You are expected to acknowledge the complexities of history. Just show why it doesnââ¬â¢t defeat your position. For example, if your essay is about the impact of Reconstruction, and your position is that the U.S. government did not do much to help the freed slaves, you should not ignore the Freedmenââ¬â¢s Bureau. Rather, you should point out the inadequacies of the Freedmenââ¬â¢s Bureau ââ¬â it didnââ¬â¢t last long enough, the majority of local Bureau agents were hampered in their efforts by former Confederates, and there was no military power to enforce the authority of the Bureau agents. 6. Now, and only now, write your thesis. The thesis should not exceed two sentences. State your position clearly in the first sentence. In your second sentence you can define a key term (progressivism, Robber Baron, Jacksonian Democracy ââ¬â depends on the prompt) and include the categories that you used in your chart back in step #1. Be sure to write your categories into your thesis in the same order in which you are going to discuss them in your essay. For example: ââ¬Å"From 1775 to 1830, many African Americans gained freedom from slavery, yet during the same period the institution of slavery expanded. Explain why BOTH of those changes took place. Analyze the ways that BOTH free African Americans and enslaved African Americans responded to the challenges confronting them.â⬠(2009 DBQ question) Your thesis could be something like the following: African slaves and their American-born children were ignored by the Constitution (which, in its original form, referred to slaves as ââ¬Å"other personsâ⬠), but the contradictory nature of the new American identity [described in this studentââ¬â¢s introduction prior to the thesis, using details that indicated the studentââ¬â¢s knowledge of the time period referenced in the question] both led to greater freedom and more widespread bondage. Slaves and freedmen alike suffered under, exploited, and coped with the aspects of an agrarian economy, capitalism, and Christianity in America. This thesis (this was from a sample answer that received a score of 8 out of 9) makes writing the essay easy. Every paragraph should have a topic sentence that states the category (see how this sample has three categories) you are talking about and your position on this category. Then include in the paragraph the points that you listed in your chart, and make it flow together, using both the documents and outside information. The last sentence in each paragraph is the clincher sentence that finishes off your thoughts on that one category and provides a transition into the next one. When you are finished, rephrase your thesis for the conclusion.
Saturday, November 9, 2019
Jaydens Rescue Alternative Ending Essay
ââ¬Å"Well, AFGOI itââ¬â¢ll have to be,â⬠said Alex. ââ¬Å"Thatââ¬â¢s all we have. I just hope itââ¬â¢ll put Rechner awayâ⬠¦Ã¢â¬ ââ¬Å"Next time we will see him we will all say AFGOI at once,â⬠suggested Vanessa. They waited patiently to see the evil Rechner again so they could use the magic word to free Jayden. Several days went by and the time was passing very quickly at camp. Every day was full of activities. At the end of the week Sam, Vanessa, and Alex all decided to go sailing because of the water skiing accident. Alex did not want to water ski again. Neither did Vanessa after what happened to Alex last time. They kept wondering when Rechner would appear again. After spending time on the lake, it began to rain cats and dogs. They ran for shelter under a pavilion and were glad that they were off of the sailboat. Sam said, ââ¬Å"Why donââ¬â¢t we head towards our cabin and call it a night.â⬠Alex and Vanessa agreed. They began their long trek to reach the cabin. The ground was very soggy and muddy and they all got their shoes extremely dirty. They were all happy to hit the hay for a good nightââ¬â¢s sleep. Their counselor stayed up to watch them to make sure they didnââ¬â¢t leave again. In the morning their counselor was exhausted so he let the campers sleep longer than usual. When they awoke, they all were starving and their entire cabin headed to go eat. After breakfast Alex, Vanessa, and Sam went back to the cabin to brush their teeth and that is when the evil Rechner finally appeared. All three of them said AFGOI at once and Rechner said, ââ¬Å"Okay I give up and you win. Jayden gets to go back to her palace.â⬠Alex, Vanessa, and Sam couldnââ¬â¢t believe what they just heard. Everyone that lived in Idyllia was so happy to have the Emerald Queen back. They pushed nine hundred dollars out of the book. Alex, Vanessa, and Sam were so excited because Jayden was now safe and they each had three hundred dollars. They were finally done with Rechner once and for all! Jaydenââ¬â¢s Rescue Written By: Vladimir Tumanov Project by: Schmo went through 2 green lights. Mane went through 1 red light. Torch went through 3 yellow lights. This is 6 lights in all (2+1+3). Then they repeated the same path so 6+6= 12 lights passed. Torch went through 3 yellow lights twice so 3+3 = 6. Each ticket was $300 so 6 lights times $300 is $1,800. He only had $100 bills so you need to divide $1,800 by $100 and you get 18. Torch passed 4 ponds which each had a duck. These 4 ducks bit his hand each one time and each bite caused 4 red bumps. So 4 bites times 4 red bumps each is 4 x 4 which equals 16 red bumps.
Thursday, November 7, 2019
5 Steps to Writing a Hassle-Free Literature Review
5 Steps to Writing a Hassle-Free Literature Review When youre tasked with writing a lengthy academic study such as a journal article, thesis or dissertation, a literature review will likely be a part of that process. The literature review portion of your research is perhaps one of the most difficult sections to write. A well-written literature review will provide a summary of the scholarly sources youve used in your research. It will also summarize the current knowledge and scholarship surrounding the topic youve chosen to study in more depth, including any patterns, themes, or gaps that are in the research. If the research you plan to conduct will fill any of these gaps, the literature review should mention that, as well.Depending on the type of writing that will be required, your literature review could be a separate chapter, or it could part of the introduction or part of the theoretical framework. In some cases, a literature review might be written on its own as a survey of scholarly knowledge on a topic. However, in either case, here are the five steps to writing a hassle-free literature review.A literature review is a survey of scholarly knowledge that has been published on a certain topic. Photo by Henry Be on Unsplash.Step 1- Narrow your topicOne of the first and easiest mistakes to make when writing a literature review is to start with a topic that is too broad. Since the literature review will provide a foundation for your research, it needs to be narrowed enough to provide a solid one.For example, lets say you want to research the topic of childhood obesity. Obviously, there will be hundreds of scholarly sources that focus on that topic, so trying to summarize all of them would be not only difficult- it would be useless for the purposes of your own research.However, you can break that topic down even further to narrow the scope of your research. For example, instead, you could research childhood obesity and social development among middle-school-aged children. With this narrowed topic, the scholarly research you find will include all (or most) of the important keywords of your research: childhood obesity, social development, middle school. That makes your search for pertinent, relevant research a much easier task.Step 2- Gather your sources and pick the right ones to useNow that you have a narrowed topic, step two will be much easier than it would have been otherwise. In this step, you find recent, relevant research that includes your keywords and informs your knowledge on the topic. While reading the most recent scholarly articles or books, youll begin to notice certain studies or theories that the authors consistently refer to as a foundation for their own study. This is usually a good indicator that you should include those previous studies and theories in your own literature review, to provide your readers with a summary of the most relevant ideas surrounding that topic.To put it simply- determining which sources you will include in your literature review is really a matter of: 1) knowing how to identify the important, foundational (landmark) studies that have been conducted and 2) knowing how to identify current, relevant studies.Landmark studiesIf youre researching in a field youve studied extensively already, youre likely to already know the relevant research that is important to note, otherwise known as landmark studies. For example, in the field of Education, the early childhood development research of Jean Piaget, Erik Erikson, and John Dewey are foundational in almost any research related to a childs development. Therefore, many literature reviews will mention them and briefly summarize what they added to the scholarly knowledge foundational to the topic.Current studiesWhile its impossible to read everything thats published relating to a topic- even a narrow one- you can find the relevant research by noticing the attention its getting and the number of times its been cited in other studies. You can use several websites to discover how many time s an article has been cited and this article provides easy links and instructions on how to do this.However, just because an article or book has been often cited doesnt mean you have to use it for your own research. You can find other relevant articles by looking through abstracts and determining if the research is both credible and useful for your own. You should also use this opportunity to see if there is perhaps a gap in the research- something that needs to be explored that hasnt been thoroughly explored by other researchers. Or, is there a different approach you want to take in your own methodology that will close a gap or answer a question that is still out there in the scholarly writing available on your topic?Step 3- Find connections, patterns, disagreements, pivotal changes and gapsNow that youve determined which sources you plan to use, you can begin reading over them in more detail to look for connections, patterns, disagreements, pivotal changes and gaps in the literatu re. Its important at this step to find trends that keep showing up as you read, as well as themes that arise. Youll also want to note where different researchers agree or disagree, and why there is a discrepancy in their understanding or hypotheses.You might also find that a certain past study changed scholarly discourse in a major way. That would be a pivotal moment to note in your literature review, since it is foundational in the overall scholarship surrounding the topic.Finally, you want to find and acknowledge any gaps you note in the literature. For example, for our childhood obesity and social development among middle-school-aged children, you might find that none of the research youve come across seems to take into account comorbidity of obesity and mental health issues in middle-school-aged children. Therefore, its a gap in the research that you can address in your literature review and potentially fill in your research.Its important that you, as a researcher, find and ackn owledge any gaps you note in the literature. Photo by Bruno Figueiredo on Unsplash.Step 4- Determine how you will organize your literature reviewNow that you know which sources you plan to use to compile your literature review (and thus, inform your own research), its important to organize the summary of these sources to make your analysis easier for your reader to follow.ChronologicalThis is one of the easiest and most popular ways to organize a literature review. Its easy to do because you simply mention each source in the order it was published, beginning with the earlier, landmark studies. However, the problem with this organizational structure is its easy to just list your summaries, one after the other, without pointing out any patterns or themes that occur among them. Youll need to focus on showing how the scholarship has changed and evolved over the years, as well as mention any important turning points that might have occurred.TheoreticalSince the sources you have been read ing have all resulted in a theoretical analysis or hypothesis, you can organize your literature review from a theoretical standpoint, showing how the framework was built. If there is a certain theoretical approach to your topic of study that you prefer above others, this might be the best way for you to organize your literature review.ThematicThematic organization of your literature review is the best way to approach it if you want to point out various themes that have come up in your exploration of the topic. For example, returning to our previously mentioned topic, childhood obesity and social development among middle-school-aged children, we might find multiple themes that arise, such as forming friendships, self-confidence, bullying, and family bonds. If we want to study the topic within these four themes or parameters, a thematic-organized literature review will be the best bet.MethodologicalMethodological organization for your literature review will focus on the various method ologies used in prior studies and mention each based on that factor. For example, you might first look at quantitative studies that were done on the topic, then look at qualitative ones, comparing the results of both. Or, you might first analyze literature that shows empirical methodologies, then analyze a more theoretical approach.Step 5- Write your literature reviewNow that youve gone through the other steps, this should be the easy part. As you write, remember that your task is to summarize and synthesize all relevant scholarly work on your topic, while also analyzing any gaps, patterns, inconsistencies, or themes that emerge.Note that as you write, you need to remain as critical and objective as possible in your overview of literature. If you feel that there were biases and you have a substantial case to make with it, include your analysis on that fact. If you feel that certain studies had stronger methodologies or frameworks than others, mention that, as well. The point of a li terature review is to let your reader know that you have researched your topic in depth and have a credible, solid foundation from which to continue that study or pose hypotheses connected to it.
Tuesday, November 5, 2019
Using the TDBGrid Control in Delphi Database Apps
Using the TDBGrid Control in Delphi Database Apps Contrary to most other Delphi data-aware controls, the DBGrid component has many nice features and is more powerful than you might think. Below are ways in which you can get the most out of the TDBGrid Delphi component, separated into categories. The Basics You can make the Enter key work like the Tab key in a DBGrid, which also allows ShiftEnter to function like it would if TabEnter were used. See how to fix DBGrid column widths automatically (at run-time) to remove the unfilled space at the right edge of the grid. It will automatically adjust the column width to fit even the widest entry. You can also enhance the functionality of a TDBgrid component using colors (coloring rows, columns, cells - depending on a field value). Follow this tutorial to see how to show the contents of a MEMO field (textual BLOB) in a TDBGrid, plus how to enable editing MEMOs. Some Other Nifty Tutorials When the DBGrids Options property includes dgRowSelect and dgMultiSelect, users can select multiple rows within the grid. One of the most natural and easiest ways to let your users sort a column is to have them click the column title. Follow our guide on how to sort records in Delphi DBGrid for all the information you need to make this happen. See how to retrieve, display, and edit Microsoft Excel spreadsheets with ADO (dbGO) and Delphi to learn how to connect to Excel, retrieve the sheet data, and enable that data to be edited using the DBGrid. Youll also find a list of most common errors that might show while in the process, plus how to deal with them. Advanced Guides Need to highlight the row behind the mouse cursor in a DBGrid? Weve got you covered. It makes reading the data much easier when the whole row is lit up. Find out how to select (make active) and highlight (change the color, font, etc.) a row in a DBGrid as the mouse moves around the grid. Heres how to place just about any Delphi control (visual component) into a cell of a DGBrid, such as checkboxes (using a TChekBox control).
Sunday, November 3, 2019
Accounting - Cash and Accrual Essay Example | Topics and Well Written Essays - 1000 words
Accounting - Cash and Accrual - Essay Example There are two basic systems that can be utilized to run an accounting information system. The two accounting systems are cash and accrual basis accounting. This report analyses, compares and contrasts the two accounting systems that can utilized by an accountant in the industry. The cash basis accounting system recognizes revenues when cash is received, and expenses when cash is disbursed (Weygandt & Kieso & Kimmel, 2002, p.89). Utilizing a cash basis system provides the business with greater control over its cash account and up to the minute tracking of the cash position of the firm. The system is easier to implement due to simplicity and does not have to follow the generally accepted accounting principles (GAAP). Since cash basis accounting is not in accordance with GAAP this implies that a person that is not an accountant or has any type of accounting training run such a system. A small business owner who can not afford the services of an accountant may be persuaded to run his numbers based on a cash basis system since he can do all the accounting work himself. A good example of a business that is likely to utilize a cash basis accounting system is the owner of a hot dog stand. This individual has a one person operation in which the business is constantly dealing with small cash transactions. The person on a weekly basis performs a materials purchase which is financed with the cash collection of the week. Both the revenues and expense accounts of the business owner are dominated by cash transactions. A cash basis accounting system has its advantages but also imposes a variety of problems. If a company utilizes such a system at the end of the accounting cycle the financial statements that are prepared will lead to misleading information. The reason that the financial statements have misleading information is that the system fails to record revenues that has been earned, but not yet received. Other problems arise from the fact that expenses may not match
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