The Future of Scholarship Essay -- Education Technology Electronics Es

The Future of Scholarship Introduction: The development and rapid movement in the field of technology has changed the face of modern society from what it was twenty years ago. Information and communication technologies have changed dramatically even in the last ten years. Electronic mail, listservs, and the Internet, to name a few, are all parts of the new technology that is re-defining scholarly communication. In her article entitled â€Å"Scholarly Communication† Christine Borgman states that â€Å"[r]esearch was clustered around three variables: producers of the communication . . ., artifacts of communication . . . and communication concepts.† (146) The impact of the new communication technologies to scholarly communication cannot be understated. While the benefits are extensive, it also raises a number of questions. Kahin notes that â€Å"the digitization of information and the growth of research networking raise a distinct set of issues: How should the flow of research information be managed in the interests of scholarship and technological progress?† (1) In part because of this new technology as well as the ease and speed with which communication can take place and information can be disseminated, there is a trend within the scholarly community towards interdisciplinarity, collaboration, and disintermediation. In many ways, these three concepts overlap with one another creating an entirely new landscape for scholarly communication, research and education. When discussing interdisciplinarity it is first necessary to come to an understanding of what constitutes a discipline, its purpose and its function. In â€Å"Interdisciplinarity: The Road Ahead for Education in Digital Libraries†, Anita Coleman states that â€Å"[a]cademic disci... ...es. University of Arizona. 5 May 2003. Cronin, Blaise and Helen Barsky Atkins, eds. The Web of Knowledge: A Festschrift in Honor of Eugene Garfield. Medford, New Jersey: Information Today, Inc., 2000. Davenport, Elizabeth and Blaise Cronin. â€Å"The Citation Network as a Prototype for Representing Trust in Virtual Environments.† Cronin and Atkins 517-534. Frazier, Kenneth. â€Å"The Librarian’s Dilemma: Contemplating the Costs of the â€Å"Big Deal†.† D-Lib Magazine. 7.3 (2001). 5 May 2003 . Kahin, Brian. â€Å"Scholarly Communication in the Network Environment Issues of Principle, Policy, and Practice.† 18 Feb. 1992. 5 May 2003 . Webopedia. Jupitermedia Corporation. 5 May 2003. .

Divorce Laws in The United States Essay -- Law

â€Å"Divorce is a decree by a court that a valid marriage no longer exists. It leaves both parties free to remarry. The court will award custody, divide property, and order spousal and child support† (The American Bar Association 71). â€Å"†¦till death do us part† is almost always heard at wedding ceremonies. But all too often this phrase does not represent its true meaning. Between 1960 and 1999 the divorce rate in the United States tripled (Porterfield vii). Out of all first time marriages, 41% end in divorce (Divorce Rate). According to the Centers for Disease Control and Prevention, for every 1,000 people, 6.8 get married and 3.4 of those marriages will end in divorce (Marriage and Divorce). The Family Legal Guide from The American Bar Association confirms that of the couples who marry before the age of forty-five, one-half of them will get divorced (71). These numbers do not seem to be decreasing. They only seem to be increasing as time goes on. If two people can no longer find it in themselves to be passionate towards one another and they no longer desire the others company, they should end their marriage. However, the growing number of divorces is proving that getting a divorce in the United St ates is too easy. The evidence proves that divorce laws should be made stricter throughout the United States. Every divorce is different. Some divorces involve children. Some only involve the couple. Some have step children or half children. Some include hostile situations. Some are peaceful. Some are for valid reasons. Some are simply because the couple does not feel like being together anymore. Some are mutual. Some are not. So why is every divorce so quickly done and so easily obtained? A number of states allow do-it-yourself divorces.... ...2. â€Å"Marriage and Divorce.† Centers for Disease Control and Prevention. 5 Oct. 2010. Web. 26 Feb. 2012. Porterfield, Kay Marie. Straight Talk about Divorce. New York: Facts on File, 1999. Print. Portnoy, Ph.D. Sanford. â€Å"A Lawyer’s Primer Part 1- The Effects of Divorce on Adults.† Ed. Ron Brown. The Psychology of Divorce. 1(2006): 1-7. Print. Russo, Francine. â€Å"Can The Government Prevent Divorce?† The Atlantic. Oct. 1997. Web. 1 Apr. 2012. Shapiro v. Thompson. 2 Library of Congress Cataloging-in- Publication Data. U.S. Supreme Court. 21 Apr. 1969. Print. Tavernise, Sabrina, and Robert Gebeloff. â€Å"Once Rare in Rural American, Divorce is Changaing the Face of Its Families.† www.Nytimes.com. The New York Times. 23 Mar. 2011. Web. 27 Feb. 2012. The American Bar Association. Family Legal Guide. 3rd ed. New York: Random House, 2004. 71-88. Print.

Berkshire Hathaway Essay

ISSUES Warren Buffet invoked the substance-over-form concept to justify accounting for the GEICO and General Foods transactions as dividends distributions rather than sales of stock. Do you agree with Buffet that the substance of each of the proportionate redemptions was a dividend and not a sale of stock? In deciding how to account for an unusual or unique transaction for financial reporting purposes, should one consider the tax treatment applied to the transaction? Did Peat Marwick have a right to change its position on the proper accounting treatment for the stock redemptions? What factor or factors may have been responsible for Peat Marwick’s decision to change its position regarding these transactions? FACTS In 1983, GEICO announced plans to purchase several million shares of its outstanding common stock for $60 per share. Among GEICO’s largest stockholders was Berkshire Hathaway, Inc., an investment company. Executives of the two companies decided that Berkshire would tender approximately 350,000 if its GEICO shares in the stock buyback plan, which would allow Berkshire to treat the transaction as a proportionate redemption. In a proportionate redemption, the percentage equity interest of on company in a second company is maintained at the level that existed immediately before the transaction. For federal taxation purposes, the proceeds received by the investor company in a proportionate redemption are taxed as dividends by applying the effective intercorporate dividend tax rate. In 1983, that tax rate was approximately 6.9 percent. Berkshire also chose to treat the proceeds from the redemption of the GEICO stock as dividend income in its 1983 financial statements. Berkshire’s audit firm, Marwick, Mitchell & Company, approved that accounting treatment. In 1984, another company in which Berkshire had a significant equity interest,  General Foods, announced a stock buyback plan. Again, Berkshire structured the sale of stock to General Foods so that the transaction qualified as a proportionate redemption. Berkshire also opted to report the proceeds received from General Foods as dividend income in its 1984 financial statements. In late 1984, representatives of Peat Marwick told Berkshire executives that the proceeds of the General Foods stock redemption should not be considered dividend income for financial reporting purposes. Instead, Peat Marwick maintained that the transaction should be recorded as a sale of stock with the difference between the selling price and cost reported as a capital gain on Berkshire’s income statement. This treatment of the transaction was less favorable for financial reporting purposes that the option preferred by Berkshire since it did not allow the total proceeds received from General Foods to be reported as revenue. Peat Marwick’s recommendation annoyed Berkshire’s executives. The accounting firm’s next decision irritated those executives even more. Marwick insisted that Berkshire restate its 1983 financial statements to reflect the GECICO stock redemption as a sale of stock rather than as a dividend distribution. Warren Buffet, Berkshire’s CEO, discussed the GEICO and General Foods stock redemption at length in his company’s 1984 annual report. Buffet disputed Peat Marwick’s contention that the transactions should be treated as sales of stock and not as dividend distributions. He then explained why he eventually agreed to accept the audit firm’s position by saying â€Å"†¦to avoid a qualified auditor’s opinion, we have adopted Peat Marwick’s 1984 view and restated 1983 accordingly.† Buffet as confirmed that Marwick’s decision had no effect on Berkshire’s business with GEICO or General Foods, their cash, taxes, and market value and tax basis of our holdings all remain the same. However, treating the General Foods transaction as a sale of stock reduced Berkshire’s 1984 net income by 8 percent. Applying that accounting treatment to the 1983 GEICO transaction reduced Berkshire’s previously reported net income for 19 83 by 1 percent. The Wall Street Journal reported the disagreement between Berkshire  executives and Peat Marwick that evolved from the proportionate redemption transactions. When asked to comment on Buffet’s criticism of Peat Marwick in his company’s 1984 annual report, a Peat Marwick partner simply noted, â€Å"It’s the client’s prerogative to disagree. Our report speaks for itself.† Another prerogative of an audit client is to change auditors. In 1985, Berkshire retained Touche Ross & Company to audit its financial statements. As required by the Securities and Exchange Commission, Berkshire filed an 8-K statement with that federal agency to disclose the change in auditors. In that statement, Berkshire reported it was â€Å"dissatisfied† with Peat Marwick’s inconsistency regarding the proper accounting treatment for stock redemptions. AUTHORITY/ANALYSIS The substance over form accounting concept means that the economic substance of transactions and events must be recorded in the financial statements rather than just their legal form in order to present a true and fair view of the affairs of the entity. Preparers of the financial statements should use their judgment when employing the substance over form concept, which helps to derive the business sense from the transactions and events and to present them in a manner that best reflects their true essence. In some instances the legal aspects of transactions and events may have to be disregarded in order to provide more useful and relevant information to the users of financial statements. The concept of substance over form is imperative to the representation and reliability of information contained in the financial statements. A proportionate stock redemption is a transaction in which ownership interests are redeemed proportionate to the total shares outstanding. As a result, each shareholder owns the same percentage of the company after the redemption as before. Buffet was justified in recording each of the proportionate redemptions as a dividend and not as a sale of stock, because although GEICO and General Foods repurchased their stocks, Berkshire still maintained the same percentage of equity interest as it did before the transaction. Also, Buffet followed federal taxation purposes, which stated  that the proceeds received by the investor company in a proportionate redemption are taxed as dividends; therefore the transaction was recorded as dividends not sale of stock. By placing the responsibility on the preparers of the financial statements to actively consider the economic reality of transactions and events to be reflected in the financial statements, it will be more difficult for the preparers to justify the accounting of transactions in a manner that does fairly reflect the substance of the situation. According to the PCAOB’s AU Section 316.66, â€Å"†¦the auditor may become aware of significant transactions that are outside the normal course of business for the entity, or that otherwise appear to be unusual given the auditor’s understanding of the entity and its environment. The auditor should gain an understanding of the business rationale for such transactions and whether that rational (or the lack thereof) suggests that the transactions may have been entered into to engage in fraudulent financial reporting or conceal misappropriation of assets.† (PCAOB, 2002) AU Section 314.21 states that the auditors’ understanding of the entity and its environment consists of an understanding of several aspects, including industry, regulatory, and other external factors (PCAOB, 2002). Taxation would be an example of the regulatory aspect; therefore, one should consider the tax treatment when deciding how to account for unusual transactions. In the case of Berkshire Hathaway, Inc., since the IRS considers proportionate redemptions to be equivalent to dividend distributions, and the proceeds from the repurchasing of stock are taxed as dividends; to ensure consistency, the transaction should have been recorded as dividends. The PCAOB states that the auditor should recognize an adjustment to correct a misstatement in previously issued financial statements to ensure the company’s financial statements remain consistent in the auditor’s report, especially if the matter has a material effect on the financial statements (PCAOB, AU 508.16, 2004). Since Peat Marwick was the auditing firm, it had the right to change its position on the proper accounting treatment for the stock redemptions, and since Berkshire wanted to preserve the unqualified  opinion, the company complied with the auditors. In order for Peat Marwick to maintain its reputation as professional auditors and providing quality audits, the firm decided it was in their best interest to record the GEICO and General Foods transactions as sales of stock by Berkshire, rather than as the receipt of dividends. Under this accounting approach, a portion of the cost of the Berkshire’s investment in the stock of each company would be charged against the redemption payment and any gain would be reported as a capital gain, not as dividend income. This is an accounting approach only, having no bearing on taxes; although, Peat Marwick agreed that the transactions were dividends for IRS purposes. Since the change in accounting treatment reduced Berkshire’s net income by 1% and 8% in 1983 and 1984, respectively, Peat Marwick might have deemed this as material and thought it was necessary to correct the way the transactions were recorded. According to the PCAOB, in evaluating consistency of financial statements, the auditor should evaluate a change in accounting principle to determine whether: the newly adopted accounting principle under GAAP, the method of accounting for the effect of the change is in conformity with GAAP, the disclosures related to the accounting change are adequate, and the company has justified that the alternative accounting principle is preferable (PCAOB, AU 508.17A, 2004). Any of these factors may have been responsible for Peat Marwick’s decision to change its position regarding these transactions. Although recording the stock redemption as a dividend complied with taxation rules under the IRS, it may not have been in accordance with GAAP. Berkshire may not have justified that recording the stock redemption as a dividend was preferable. Although it was preferable to Berkshire, because total proceeds from General Foods would have been reported as revenue, increasing Berkshire’s net income; it may not have been preferable to all the users of Berkshire’s financial statements, because net income would have been over stated. Lastly, in Berkshire’s letter to its shareholders, it stated that the GEICO and General Foods transactions were â€Å"virtually† identical, except  that General Foods repurchased its stock over a period of time in the open market, whereas GEICO had made a â€Å"one-shot† tender offer. In the General Foods case we sold to the company, on each day that it repurchased shares, but left Berkshire’s ownership percentage unchanged. Maybe this difference triggered Peat Marwick to look back into the stock redemption, where they found discrepancies with the accounting treatments and recommended that Berkshire make adjustments to report the transactions appropriately. RECOMMENDATIONS/CONCLUSIONS After Berkshire’s 1984 audit, the company released Peat, Marwick, Mitchell & Company as its auditing firm. Berkshire reported that it was â€Å"dissatisfied† with Peat Marwick’s inconsistency regarding the proper accounting treatment for stock redemption. Corporate non-liquidating distributions to shareholders are usually treated as dividends income; however, distributions that qualify as stock redemptions are treated the same as a sale of stock by the investor to the investee. Therefore, capital gain treatment normally results. Corporate shareholders prefer stock redemptions to be treated as dividend income, because corporate shareholders received the benefits of the dividends, which are deductible and in most cases escape taxation. Qualifying stock redemption results in capital gains that are fully taxable at the corporation’s highest marginal rate. Warren Buffet employed the substance over form concept while accounting for Berkshire’s stock redemption transactions. Since the IRS considers proportionate redemptions to be equivalent to dividend distributions and are taxed accordingly, Buffet justified the accounting treatment used to record these truncations. References http://www.accountax.us/Taxation-%20Corporations%20Lecture%20V.pdf http://www.aicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/AU-00314.pdf http://pcaobus.org/standards/auditing/pages/au508.aspx http://www.berkshirehathaway.com/letters/1984.html http://pcaobus.org/standards/auditing/pages/au316.aspx#au_316.52

Slavery Before And After The Civil War

In this chapter it tells a story about slavery before and after the Civil War. It explains the United States provision of slavery and how some people were misled on who ended slavery, how it was Abraham Lincoln and not John brown who was hung later in 1859 for his crimes. It later goes into graphic detail of how slaves were kept into slavery by whipping and separating families. It sort of reminds of the movie 12 years a slave I would recommend it. It’s sad but true story of how black people were treated back then.John Brown was hung by the state of Virginia with the approval of the national government for his failed plan to take hold of the federal arsenal. The US Government would not accept an end to slavery by mutiny, but only under circumstances controlled by whites, and only when essential by radical and profitable needs of the North. It was Abraham Lincoln who was able to do just that by putting together the interests of the wealthy and interests of the blacks.What came n ext was that Lincoln was elected there was an extensive series of procedure clashes between the South and North. The rattle was not over the issue of slavery, but that the South saw Lincoln and the Republicans as a risk to their pleasant way of life. So when Lincoln was elected ultimately 11 states split from the Union. The Association was formed thus beginning the Civil War. In an effort to end the war, in September 1862, Lincoln announced his primary Emancipation Proclamation.This was a military move, giving the South 4 months to stop protesting or else their slaves would be freed, if they complied slavery would be unharmed in the states that came over to the North. The Proclamation also opened up the Union army to the blacks. On January 1, 1863, urging antislavery forces. Later in April 1864 Senate had approved the Thirteenth Amendment, declaring an end to slavery, and in January 1865, the House of Congresses followed. The Fourteenth Amendment declared that â€Å"all persons bor n or naturalize in the United States† were citizens.This restricted states’ rights regarding racial equality. The Fifteenth Amendment said: â€Å"The right of citizens of the United States to vote shall not be denied or abridged by the United States or by any State on account of race, color, or previous condition of servitude. † This opened the door for senate to pass laws making it a crime to deprive African Americans of their rights, like allowing blacks to enter into contracts and buy homes and what not. With these laws African Americans formed political organizations.They were nevertheless held back for several years by Andrew Johnson, who became president while serving as Vice President under Lincoln when Lincoln was killed at the end of the war. Johnson banned bills that helped Blacks and allowed states to return the Union without promising equal rights for blacks. Johnsons’ actions did not sit well with Senators and Congressmen. Later in 1868, Congr ess nearly succeeded in accusing Johnson but was one vote short in the Senate. Later that year, Republican contender Ulysses Grant would win the presidential election by 300,000 votes over Johnson.This again opened up doors for blacks, were being elected into southern state legislatures and the US Senate & Congress. Black women were also helping to rebuild the postwar south; black children were going to school. Even though it looked like Negroes were on their way to becoming equal there was still a lot of hostility and dependency on whites for work and supplies. The south used economic power to form the Ku Klux Klan (known as KKK) and other extremist groups. It wasn’t long until things were almost back to where it started.

The Beauty of the Tropical Monsoon Climate

The tropical monsoon climate is found in those regions where there is a complete seasonal reversal of winds. It is mainly found beyond the equatorial region between 10Â ° and 25Â ° North and South of the Equator. On-shore summer winds blowing from over tropical warm oceans generate the abundant precipitation, while the off-shore winds from over land make the weather dry during winter. The most clearly defined monsoon climates are located in the coastal areas of the eastern and southern Asia. For example, India, Burma, Bangladesh, Indochina, Southern China and the Philippines experience a tropical monsoon climate.Surface relief, direction of the coast line and the extension of the monsoon into middle-latitudes cause a number of sub-types of the monsoon climate found over this most widespread continent. Rains are abundant and intense in tropical monsoon areas. But there is a distinct dry season, though very short. However, the amount of precipitation during the rainy season is so hea vy that it more than gives back the absence of rainfall for a few months. Soils retain moisture to support the plant cover. In the tropical monsoon climate summer is generally the rainy season.During the high-sun period the on-shore winds bring a lot of moisture from over the tropical warm oceans to the land. Wherever these moisture-laden winds are forced to rise, abundant precipitation results. However, the coastal regions, if backed by highlands, receive the maximum amount of precipitation. It is important that the leeward sides of the coastal ranges suffer from the rain shadow effects. During the winter monsoon period, January and February are the driest months in South-east Asia. The distribution of rainfall in the subcontinent is more uneven than elsewhere.The rainfall decreases from east to west and from north to south in so much so that the western and north-western regions have almost semi-arid climate. The monsoon circulation in South-east Asia is characteristically governe d by the migration of ITC. Because of differential heating of the continent and the adjoining oceans, there is a complete reversal of pressure gradient over the huge landmass of South-east Asia. During winter there are centers of high pressure over the continent so that there is a flow of air towards the oceanic low pressure centers.These winds are termed ‘the winter monsoon' in the eastern and southern Asia. In summer, the huge landmass of Asia develops low pressure centers. These centers are reinforced by the ITC which moves suddenly to the north into the Indian subcontinent. Under these conditions the sea-to-land pressure gradients are established resulting in on-shore winds in eastern and southern Asia. These winds pick up huge quantities of moisture from the warm tropical oceans. Thus, the summer monsoons blowing from southwest Asia and eastern Asia are capable of giving heavy rains wherever conditions are favourable.As the winter approaches, the low-pressure centers are gradually replaced by the high pressure systems. The change in precipitation is what gives this climate type its name. Precipitation only falls during the summer months, usually from May-August with June and July having the heaviest rain. The whole dry season usually has less than 4 inches of rain. During the wet season, at least 25 inches will fall. Some areas of Tropical Wet and Dry in the path of monsoon winds can receive incredible amounts of rain due to seasonal winds called monsoon.Seasonality of its precipitation is the hallmark and most well-known characteristic of the monsoon climate. Though the annual amount of precipitation is quite similar to that of the rain forest, monsoon precipitation is concentrated into the high-sun season. Maritime equatorial and maritime tropical air masses travel from the ocean on to land during the summer, where they are uplifted by either convection or convergence of air to induce condensation. The low-sun season is characterized by a short dr ought season when high pressure inhibits precipitation formation.In the case of the Asian monsoon, the replacement of the thermal low with the subsidence of the Siberian High suppresses uplift. Air masses that dominate this period are dry given their continental origin or stability. A distinct dry season from October to May, when the temperature are lower, the interior of Asia is a region of high pressure. Wind blow over the land in a north east direction , carrying little or no moisture with them. These cool , dry North East Monsoon winds blows toward areas of low pressure and do not bring rain.A wet season from June to September, when the wind change in direction, the wind blow in the region of low pressure. Winds blow across the equator and blow over the oceans, they are warmer and carry a lot of moisture. They bring alot of rain. Total rainfall can reach 600 m The grasslands of Tropical Wet and Dry support many herbivores (plant eaters) who graze in the grasses. Most of these an imals usually migrate and run in large herds for safety. Examples include wildebeests, gazelles, zebras, elephants, giraffes, etc. Many carnivores (meat eaters) follow and hunt the herbivores.Lions, cheetahs, hyenas, and large birds hunt the savannas of Africa. In the coastal regions of the tropical monsoon climate the temperatures are uniformly warm. Air temperatures show a marked annual cycle. The highest temperatures in this climate are recorded during summer just before the arrival of rains.. Average temperatures for the summer months vary from 27Â ° to 32Â °C. During winter, however, the average temperature at inland stations may vary from 10Â ° to 26. 7Â °C. In higher latitudes the drop in the minimum temperatures is large. During the wet seasons, there is extensive cloud cover.This blocks most of the incoming solar radiation during the day, and traps the outgoing radiation at night. Thus, the diurnal temperature range is small. Range of temperature in the tropical monsoon climate is a bit larger than that in the equatorial climate. The annual range registers a variation ranging from 2Â °C to 11Â °C. The diurnal range in the coastal regions is less than what it is in the continental interiors. Another characteristic feature of the diurnal range of temperature is that it is considerably higher in the dry summer months than in any other part of the year.The monsoon circulation in South-east Asia is characteristically governed by the migration of ITC. Because of differential heating of the continent and the adjoining oceans, there is a complete reversal of pressure gradient over the huge landmass of South-east Asia. During winter there are centers of high pressure over the continent so that there is an outflow of air towards the oceanic low pressure centers. These winds are termed ‘the winter monsoon' or the ‘dry monsoon' in the eastern and southern Asia. In summer the huge landmass of Asia develops low pressure centers.These centers are r einforced by the ITC which moves suddenly to the north into the Indian subcontinent to 20Â ° or 25Â ° N latitude. Under these conditions the sea-to-land pressure gradients are established resulting in on-shore winds in eastern and southern Asia. These winds pick up huge quantities of moisture from the warm tropical oceans. Thus, the summer monsoons blowing from southwest in the southern Asia and southeast in eastern Asia are capable of giving heavy rains wherever conditions are favourable. As the winter approaches, the low-pressure centers are gradually replaced by the high pressure systems.In fact, the so-called winter monsoons are nothing but the re-establishment of the northeast trades which are dry except in those areas where they reach after passing over the sea. Rains are abundant and intense in tropical monsoon areas. But there is a distinct dry season, though very short. However, the amount of precipitation during the rainy season is so heavy that it more than gives back t he absence of rainfall for a few months. Soils retain moisture to support the plant cover. In the tropical monsoon climate summer is generally the rainy season.During the high-sun period the on-shore winds bring a lot of moisture from over the tropical warm oceans to the land. Wherever these moisture-laden winds are forced to rise, abundant precipitation results. However, the coastal regions, if backed by highlands, receive the maximum amount of precipitation. It is important that the leeward sides of the coastal ranges suffer from the rain shadow effects. During the winter monsoon period, January and February are the driest months in South-east Asia. The distribution of rainfall in the subcontinent is more uneven than elsewhere.The rainfall decreases from east to west and from north to south in so much so that the western and north-western regions have almost semi-arid climate. In the tropical monsoon climate, the amount and distribution of precipitation determine, to a large exten t, the type of natural vegetation. Towards the equator-ward margins, where the precipitation is heavy, the tropical monsoon forest resembles the tropical rainforest. However, because of the seasonality of rainfall, species are limited in the monsoon forests. Towards the drier margins, rainforests are replaced by more sparse jungles, thorn forests and savanna grasslands.In India, for example, there are different types of natural vegetation ranging from the tropical rain-forests of the Malabar and Assam to the deciduous forests of the areas with moderate rainfall to thorny bushes of the more arid regions with scanty rainfall. Teak is the most valuable timber, and it is found in Burma and certain other parts of India. Besides, shisham, sal, mahua, mango tree, jamun, neem, and many more species of trees are found in the deciduous forests which shed their leaves before the commencement of the long dry season in order to conserve moisture.In fact, the deciduous trees of the monsoon forest are a fine illustration of their adaptability to a wet-dry climate in which rainy season with adequate water surplus alternates with a dry season with soil-water deficit. These forests are generally more open than the tropical rainforests. The trees are less tall and the branching starts at a lower level. Tree species may vary from 30 to 40 in a small area. Trees have thick and rough barks as moisture conserving device. Tree tops are fairly large and round. Outside India, the typical monsoon forest is found in Burma, Thailand and Cambodia.In West Africa and in Central and South America there are large areas of deciduous monsoon forest bordering the equatorial rain forests? In more humid areas where the forest is dense, the flying and climbing species of the animal life of the equatorial forest are dominant. But in drier regions where the trees are widely spaced with grasslands, large animals constitute the animal kingdom. Some of these animals are carnivores, while others are herbi vores, such as, tigers, lions, leopards, wolves and jackals, elephants, wild buffalo, rhinoceros, deer, and antelopes.

Explain the terms span of control and control loss. Are these concepts Essay - 1

Explain the terms span of control and control loss. Are these concepts useful in understanding the design of organizations - Essay Example The early researchers have given a great consideration towards the ideal specific number of span of control and it has been generally assumed that small span of control maintains close control. It is believed that if the manager fails to achieve the control over its subordinates, then the issue of control loss may arise. Control loss is another important concept in the organisations. Actually span of control gives a control to managers over their subordinates. When the span of control is wide and organisation has a decentralised structure, the managers have less control over their subordinates and they encourage their employees to work in more independence. Galbraith and Williamson argue that decentralisation in organisations reduces the information costs and enhance the organisational efficiency however; it can contribute to control loss (Stevens, 1993, pp. 10). In this essay, the importance of the concepts of span of control and control loss has been discussed to understand the org anisational designs. Span of control is very important when it comes to design the structure of the organisations. Span of control is of the major determinants of the organisational structure. A relatively wide span of control and few hierarchical levels form a flat organisational structure. ... It means that span of control, control loss and organisational design are interrelated concepts and organisations have to consider the role of span of control and control loss in the organisational designs. Ivancevich, Konopaske, & Matteson (2008, pp.540) argue that creation of organisational design involves four major decisions including the decision of division of labour, the decisions of delegation of authority, the decision of departmentalisation and decision of span of control. Actually span of control is a major determinant of organisational design because it creates the number of hierarchical levels in the organisations. Span of control not only defines the relationships of formally assigned subordinated but it also considers those who have access to manager. To achieve the defined organisation objectives, designing the right organisational design and structure if very important. The process of development of organisational design with setting the goals and objectives of organ isational design and the next step is to group or relate the various functions, in which the concept of span of control is very important (Amrine, Ritchey, Moodie & Kmec, 1993, pp.88). For example, if few functions logically relate to each, they can be groups under one group and through span of control the reporting of the employees can be determined like who will report to whom. The researchers have always been interested in determining how an ideal span of control contributes to a good organisational design. Fisch (1963 cited in Dive, 2004, pp.115) argues that if the number of subordinated reporting to each manager is too small (in other words, if the span of control is narrow), the company will be too heavy, costly to run,

The Terrorist Among Us Research Paper Example | Topics and Well Written Essays - 500 words

The Terrorist Among Us - Research Paper Example The second bombing was outside a building, near an abortion clinic, whichwas believed to have been the prime target in the bombing. His actions did only portray him as a hero to the people in the community who had similar views, but also encouraged some of his followers to commit similar acts (Collett, 2005). To make it worse, a restaurant even came up with the sign saying â€Å"Rudolph eats here† as a way of trying to reach out to more customers who had similar affiliations as Eric Rudolph. At the time of the two bombings, people were not that open to the idea of gay marriage or abortion. As of 1996, gay people and abortion was not a generally accepted fact among the members of the society. After managing to accept the death sentence, Rudolph wrote a over a dozen essays stating is beliefs on abortion and gays. Although a mail bomb is a rather rare occurrence, people need to be on the lookout for any suspicious mail that may arrive at their premises or organizations. In most instances, the return address is normally nonexistent of fictitious. In most cases, if not all, the bomb mails are normally addressed to particular people. The letter bombs always targets individuals Additionally, the bomb mails are usually marked as private. They are normally personal; and addressed a specific person unlike other forms of bombing. Personnel working in organizations need to be able to identify suspicious mail without necessarily opening it. There are various indicators, which may act as a red flag to mail bombs. Alternatively, there are various aspects, which may symbolize or give a clue to mail bombings. Some of the common aspects, which may indicate mail bombs, include excessive weight, attributed to the parcel of package, excessive postage, excessive postage material, unusual odors on the package an d excessive securing the material such as tape. In most cases, most