Thursday, November 28, 2019
Mozart Essays - Mozart Family, Wolfgang Amadeus Mozart,
Mozart Yekaterina Todika Wolfgang Amadeus Mozart Wolfgang Amadeus Mozart was baptized in Salzburg Cathedral on the day after his birth as Joannes Chrysostomus Wolfgangus Theophilus. The first and last given names come from his godfather Joannes Theophilus Pergmayr, although Mozart preferred the Latin form of this last name, Amadeus, more often Amade, or the Italiano Amadeo. Whatever the case may be, he rarely-if ever-used Theophilus in his signature. The name Chrysostomus originates from St. John Chrysostom, whose feast falls on the 27th of January. The name Wolfgang was given to him in honor of his maternal grandfather, Wolfgang Nikolaus Pertl. He was the seventh and last child born to musical author, composer and violinist, Leopold Mozart and his wife Anna Maria Pertl. Only Wolfgang and Maria Anna (whose nickname was ?Nannerl') survived infancy. He was born in a house in the Hagenauersches Haus in Salzburg, Austria, on the 27th of January, 1756. The paternal ancestry of the family has been traced back with some degree of certainty to Fndris Motzhart, who lived in the Augsburg area in 1486; the name is first recorded, for a Heinrich Motxhart in Fischach, in 1331, and appears in other villages south-west of Augsburg, notably Heimberg, from 14th century. The surname was spelled in variety of forms, including Moxarth, Mozhrd and Mozer. His mother's family came mainly from the Salzburg region, but one branch may be traced to Krems-Stein and Wien. They mostly followed lower middle-class occupations; some were gardeners. 2 Though Mozart did not walk until he was three years old, he displayed musical gifts at extremely early age. At the age of four, he could reproduce on the piano a melody played to him; at five, he could play violin with perfect intonation. According to Norbert Elias, it took all of thirty minutes for Mozart to master his first musical composition. The work , a scherzo by Georg Christoph Wagenseiil, had been copied by his father into Nannerl's notebook. Below it Leopold jotted: ?This piece was learned by Walfgangerl on 24 January 1791, 3 days before his 5th birthday, between 9 and 9:30 in the evening?. (68) Mozart and his sister never attended school because their father dedicatedly and instructed them at home. Besides music, he taught them German, Italian, Latin, history science, mathematics and law. According to Ruth Halliwell, recognizing his children's special abilities, Leopold began to devote extra effort to their education-with an emphasis on musical instruction. He became a loving, but exacting, taskmaster. Some time later, he would somewhat ruefully describe to correspondent how from a very early age Nannerl and Wolfgang had learned to wear the ?iron shirt? of discipline. The children themselves probably never relaxed that life could be any different. Wolfgang, no doubt, enjoyed the extra attention and found great pleasure in learning-and in pleasing his father. It was the start of relationship that he would never quite break free of, and the beginning of a career that would consume him altogether.(38} When the six-year-old Wolfgang had provided his extraordinary talents at the keyboard, Leopold was keen to exhibit those talents along with those of his gifted pianists' daughter, Nannerl. Thus Leopold undertook a four month tour to Vienna and the 3 surrounding area, visiting every noble house and palace he could find, taking the entire family with him. Mozart's first know public appearance was at Salzburg University in September of 1761, when he took part in theatrical performance with music by Eberlin. Like other parents of this time, Leopold Mozart saw nothing wrong in exhibiting, or in exploiting, his son's God-given genius for music. He took Walfgang and Nannerl to Munchen, for about three weeks from January 12th, 1762, where they played the harpsichord before the Elector of Bavaria. No documentation survived for that journey. Later ones are better served-Leopold was a prolific correspondent and also kept travel diaries. The next started on September 18th, 1762, when the entire family set off for Wein; they paused at Passau and Linz where the young Wolfgang gave his firs public recital at The Trinity Inn, Linz, on October 1st, 1762. Soon afterwards, he amazed the Empress at Schonbrunn Castel and all her royal guests with fa scinating keyboard tricks; playing with the keys covered with a cloth, with his
Sunday, November 24, 2019
buy custom Home Schooling essay
buy custom Home Schooling essay Introduction Home Schooling concerns the teaching of children at home rather than sending them to government or private schools. Home Schooling practices are common at many places in USA and children grow in a different learning environment. Home Schooling is an alternative way of teaching in rural locations. Home schooling does not develop childrens psychological and intellectual powers as compared to those children at private or public schools. Home schooling has advantage in somewhat ways but their drawbacks are greater than its disadvantages. States need to enact and implement the laws to ask the parents to send their children to private or public schools. When people come to know about Home Schooling, they think it is not good for the children. They argue that Home schooling does not provide the opportunities to children to develop their future, remaining at home is subject to the notion of parents as they get their education at home. These things become the threat for the children who get home schooling. In state of California this myth has threaten the children. It is highly emphasized to enforce the law that deals with children schooling only by state-certified teachers. If this law is fully implemented in state of California, 166000 may get education from the state oned schools. This practice will convince the people living in other states to follow this model. In this way rapid increase in home schooling can be lessened. More than 1 million students can call it a revolution to educate the students in state owned schools. Home schooling does not meet the requirements of children to become the high skilled in practical life. However test results presented the different figures which are not accepted by critics of Home schooling. Secondly Children get normal to average marks in underground programs as stated in wall street journal in 2000. Thirdly those who are taught at home did not become so social as compared to their traditional educated peers. It is highly recommended to check the psychological, physical, Intellectual and educational status of those children who get home schooling. People have lack of knowledge about the home schooling. Childrens needs and interest can determine the level of education. Parents at home put their efforts to teach their children, giving time and space to their children to know its rhythms. Home schooling does not have the time limits as school days starts when the children woke up and ends when they go to sleep. Parents show freedom to their children in Home schooling . Mothers use to teach their children at home and children get good scorre in their future education. Those who argue that certified teachers must teach the children at homes do not affect the students achievements. Public and private schools education is costly these days as compared to home schooling which does not require a great deal of amount. Parents do not notify exactly about the number of children who are home schooled. Parents neglect their children to educate properly. Firstly the state laws must ask all the parents to educate their children at private or public schools. If parents fail to do so they must inform the controlling authority about the status of family. Government agencies must give exact number of home schooled children and manage their education expenses. This will enhance the number of children at state owned schools. Government must also notice the religious trends of children as their parents argue in favor of the religious education the cause of home schooling. Conclusion It can be concluded that parents face the problems to teach their state owned schools. Advantages and disadvantages of Home schooling have been investigated in this paper. Finally governments regulation policy about the Home schooling is given to explore the advantages of education at state-owned schools. Buy custom Home Schooling essay
Thursday, November 21, 2019
Mgmt3010 Essay Example | Topics and Well Written Essays - 1250 words
Mgmt3010 - Essay Example 2. Staffing strategy is a term used to denote the long-term plan which provides direction to the organization regarding the staffing issue; the strategy focuses on the supply and demand of the staffing issue with the objective of ensuring that the organization is able to meet the demands of the required workforce. While staffing strategy is created for the longer run, staffing plans are created for the short run and these plans address staffing issues in the short run, the issues addressed are the shortage and surplus of staff members in the short run (Bechet 17). 3. There are two staffing levels, the deficit level, in which the number of staff members required and the kind of skills and abilities required by a company are not available to the company, the second level is staffing surplus when the number of required staff members is higher than the required number and the skills and abilities required are even in compliance with the desired skills and abilities required by the organization (Bechet 79). Staffing level can be determined in a quantitative manner in which emphasis is on the head count and the qualitative manner in which the emphasis is on desired skills and abilities. An organization achieves right staffing levels when their staff members have the desired skills and abilities and the headcount is equal or more than the desired amount of staff members. 4. Uncontrollable actions that arise while an organization develops its staffing model include voluntary turnover, retirement and losses caused as a result of employees taking planned leaves (Bechet 50). Voluntary turnover takes place when employees leave the organization out of their own will, retirements take place when employees reach a certain age and the organization no longer needs them and losses arise because the employee takes leave from the organization due
Wednesday, November 20, 2019
American Family Culture Term Paper Example | Topics and Well Written Essays - 750 words
American Family Culture - Term Paper Example There are a multitude of family forms and family types in America today and family is a social unit in a constant state of evolution. We will explore the different family configurations found in the United States today and will pepper our analysis with comparisons of American family forms to modern Mexican families, the other half of our analysis. The ââ¬Ëtraditionalââ¬â¢ American family is a heterosexual, nuclear family headed by two parents in which the husband is the primary breadwinner and the wife is the homemaker. On the far left side of the continuum of change, the traditional nuclear family model is widespread across the globe and represents a traditional gendered division of labour, both within the house as well as outside of the home. Mexico families generally also meet the requirements for what can be described as a traditional family which traditional gender expectations and values. In the Western world, the traditional model is becoming less and less viable as many families require the incomes of both parents. Womenââ¬â¢s increased education and employment prospects have made the transition from the traditional model to the modern familial model more and more prevalent in modern Western society (Bossen 128-133; Roopnarine & Gielen 32-34). As with the traditional family, the ââ¬Ëmodern American familyââ¬â¢ is nuclear in the sense that it involves the cohabitation of two heterosexual partners but differs in that it involves dual earners as both the man and the woman work outside of the home to earn money. While both husband and wife work outside of the home in paid labor, it is important to note that the gendered division of labour within the home of the modern family has not necessarily changed. Women, within the modern family, still bear the brunt of housekeeping, child rearing and basic familial chores. This form of family life is found throughout the United States and has evolved in response to womenââ¬â¢s
Monday, November 18, 2019
Summary of reading Essay Example | Topics and Well Written Essays - 1000 words
Summary of reading - Essay Example Whereas traditional marriage gets support from majority of the people, whether other forms like Gay and Homosexual marriages deserve discrimination and should be deprived of their fundamental right to marry and beget children as per the procedure they choose? Dent, though a strong supporter of the traditional marriage acknowledges their fundamental right and freedom to choose their life-partner and above all the freedom to love the individual of their choice. If one is to summarize the article in a few sentences, this is an important observation by George Dent. He argues, ââ¬Å"If the government treats traditional marriage as the norm, citizens are also more likely to view it that way than they would if government treats traditional marriage as but one of many equally valid choices" (p. 421). Deviation from the joint family and nuclear family has socially turned out to be disastrous all over the world, particularly in America. That the divorce rate has crossed 50% is the grim indication and the worst scenario that has engulfed the American society. At the same time, there is a section of the society and the leadership that favors gay marriages. Historically the same sex marriages have been resented and they think it is a "caricature of the real thing...an insult to a relationship that they consider to have a sacred as well as a legal dimension" (p. 425). What is the ground reality related to such marriages? Homosexual couples will not b e able to procreate, and they cannot have the marriage ceremonies performed as per cultural and traditional standards, it is at the most a social or a club event. With no emotional commitment, the agenda behind such marriages is to get some financial benefits. But the paradox is they can have the benefits through other fair alternatives. One of the prime objectives of the institution of marriage is to beget children. That is not possible for the homosexual
Friday, November 15, 2019
Arguments for Regulating Financial Reporting
Arguments for Regulating Financial Reporting Acoording to Leuz and Verrecchia (2000) the accounting literature presents proof that the quality of accounting has economic consequences for e.g. costs of capital , efficiency of capital assignment (Bushman et al. 2006)etc. Land and Lang (2002) in their research mentioned that economic changes also have homogeneous consequences by stating that the quality of accounting has improved globally since 1990s. Land and Lang (2002) also say that the reason for the advancement in the quality of accounting is primarily due to globalisation and visualization of international accounting consensus. The argument proposed by the accounting theory is that the main aim of financial reporting is to reduce information asymmetry between managers and owners and other stakeholders contracting with the company (Watts, 1977; Ball, 2001). Favouring this notion Frankel and Li (2004) states that financial reporting decreases information asymmetry by disclosing relevant and timely information. Standard setting is a form of regulation which lays down generally accepted accounting principles (GAAP) (Scott, 2003, p. 9). Also accounting standards for listed companies in the European Union are promulgated by the International Accounting Standards Board (IASB). This report answers this question that whether or not we need this kind of regulation of financial reporting. What is Financial Reporting? To answer the report question, firstly, there is a need to answer the questions like what is financial reporting, who are the users of financial reports and how is financial reporting regulated and what are the bodies responsible for regulating the financial reporting. By answering these questions a better understanding of financial reporting will be achieved and which will ultimately aid in answering the report questions. Financial reporting enables an organization to communicate information about its performance externally (Atrill et al. 2005). So, financial reports provide summarized information about an organizations transactions over a specific time period to external decision makers. (e.g. Investors). The users of financial reports are employees, trade unions, government, creditors, lenders, customers, shareholders and investment analyst (Elloit et al. 2006). The needs of these various users of financial reports can be completely different. However, the main emphasis is put on the most usable statements like balance sheet, income statement and cash flow statement. The Accounting standard boards (ASB) which is responsible for setting and issuing accounting standards, the ASB is part of a broader structure including the Financial Reporting Council, the review panel and the Urgent Issues Task Force (UITF). The Financial reporting Council (FRC) is the body charged with the broad overview of the standard setting system. Although the FRC oversees the process of producing accounting standards, it has no input into the detailed rules. Conversely the principle sources of such regulation are The Law and the Accountancy Profession. The Law consists of certain Acts. Much of the legislation governing the UKs preparation of accounts is personified in the companies Act 1985 and companies Act 1989. They are mainly concerned with the accounts of limited liability companies. These Acts state that all financial statements constructed under the Act must present a true and fair view. The Act also deals mainly with minimum disclosure requirements and is foremost concerned with the protection of shareholders and creditors. It provides a framework for general disclosure by requiring that certain financial statements such as the profit and loss accounts and the balance sheet, should be prepared and presented to the shareholders and requires the specific disclosure of certain items such as depreciation and so on. These disclosure requirements resolve some of the problems associated with the asymmetry of information between the directors and some user groups. They also enable user groups to compare the level of their inducemen ts with those received by the other groups. The Act also requires that the directors not only present the financial statements to the shareholders each year but also that independent auditors are appointed to examine the financial statements and report their findings to the shareholders. The law addresses the problem of information asymmetry by requiring the disclosure of certain key items of interest to user groups. The Accountancy Profession also recommend the same but in this role as regulator. The accountancy profession is more influential in achieving a significant increase in the comparability of financial statements. Whereas the law provides the general framework for what is to be accounted for in the financial reports, the accountancy profession provides detailed rules in the form of accounting standards about how items and transactions should be accounted for. The two main regulatory bodies of financial reporting are The Law and the Accounting Profession with the Accounting Standards Board usually known as ASB (Elliot et al. 2008). In UK, most of the legislation related to the publishing of accounts is embodied in the Companies Act 1985 and 1989. The Companies Act 1989 is the main frame which the companies and accountants have to follow. All the financial statement drawn up under the act 1989 must present a true and fair view and its function is to protect all the users of the financial reports and statements. The second and the most important regulatory body is the accounting profession. The standard setters should be aware of the information needed by all users of financial reports and should know the impact and the outcome of a different accounting method on the needs of those users. The standard setters should also be able to resolve the conflicts which exist between the needs of different users. So, they have to find an alternative wa y which best satisfy user needs and this could be achieved by choosing the improvement of the social welfare instead of welfare of individuals. We know that Accounting Standards Board is the main accounting standard setter. Because the ASB is composed of professional accountants, they may be unfamiliar with the user needs. So , when there is a need for a change in accounting standard the ASB prepare and publish a draft standard called the FRED (Financial Reporting Exposure Draft). After the publishing of these drafts the comments from the public is invited and in the light of these comments the FRED is changed (or unchanged). Now the FREDs are issued as FRS (Financial Reporting Standard). The main disadvantage of this system is the ASB members are unfamiliar with the different user needs and the comments from the general public may not be equally represented. There are four things that standards in financial reporting supply people using it. The first one is Comparability; financial statements must allow people to compare one company with another one and evaluate the managements performance without spending time and money adjusting them to a common format and common accounting treatments. It is essential that users of financial reports or investment decision makers be supplied with relevant and standard financial reports which have been regulated and hence standardized. The second thing that standards and regulations supply is called Credibility. Because all this standards and regulations exist accountants have to treat every company in the same way. If the accountancy profession permitted companies experiencing similar events to produce financial reports that disclosed markedly different results simply because of a freedom to select different accounting policies they would lose all of their credibility. So, the standards should be compos ed of rigid rules and should not be broken. The third thing is Influence that means, setting up the standards has encouraged a constructive appraisal of the policies being proposed for individual reporting problems and has been a stimulus for the development of a conceptual framework. The last thing that the standards have to supply is discipline. Companies left to their own devises without the need to obey standards will eventually be disciplined by the financial markets. But in the short run investors in such companies may suffer loss. The Financial Reporting Council is aware of the need to impose discipline because most of the company failures in recent years are because of obscure financial reporting. Why should the Accounting Standards set? As we argued before, an important role of the regulations is to increase the comparability of accounts by limiting the choice of alternative accounting methods and to supply standardized accounts. This standardization can be achieved only by uniform accounting practice. If all accounti ng methods were standardized, two organizations which began the year with same balance sheets and which made the same transactions during the year, they would report the same balance sheets and the same profit and loss account at the end of the year. In addition to these advantages of regulations in financial reporting, there are also some more useful functions. Regulations can help to reduce the influence of personal biases and political pressures on accounting judgments. They can increase the level of user confidence in, and understanding of, financial reporting by clarifying the basis on which all accounts are prepared and presented. Finally, they can provide a frame of reference for resolving accounting problems which are not mentioned in legislation or accounting standards. As we argued earlier although the regulations in financial reports have very advantages it has many disadvantages too; One if these disadvantages is the Adverse Allocative Effects, this could occur if the AS B did not take into account of the economic consequences of the new standard or regulation they have issued. For example, additional costs could be imposed on preparers of accounts and suboptimal managerial decisions might be taken to avoid any reduction in earning or net assets. Consensus-seeking can be another disadvantage and this means the issuing of standards that are over-influenced by those with easiest access to the standard-setters. Most of the time this could happen with complex subjects. Standard Overload is composed of a number of statements which creates the most important disadvantages of standards. Some of them are; 1. There is more than one standard-setter body so, as well as it becomes more difficult to follow the new changes, the accountants are becoming so regulated that it becomes very difficult to use his/her accounting profession, to make judgments. 2. There are too many standards and regulations, so in the long run, they restrict the development of accounting profession by discouraging the accountants from experimenting new ways of recording transactions. 3. Some points are too detailed and some of them are not sufficiently detailed so, makes it hard to obey. 4. Standards are for general-purpose and sometimes they fail to respond to users and the firms needs. For example, a company which wants to attract investment finance can not make the necessary judgment of how much information is necessary and what form it need take so, it couldnt take the actions necessary to attract investors and may bankrupt. Some of the standards are lack of a conceptual framework this means they havent got a clear defensible logic and the rules tend to be rather arbitrary. This causes the standards to lose its credibility and acceptability.
Wednesday, November 13, 2019
Essay --
Sporadic surveys during the past 25 years (Mekete and Van den Berg, 2003) indicated that several plant- parasitic nematode genera and species were associated with various crops in different areas of Ethiopia. Ac- cording to Abebe and Geraert (1995), taxonomic stud- ies of plant-parasitic nematodes in Ethiopia are almost non-existent. These authors described four known and one new species. Recently, Mekete et al. (2008) reported the presence of various species of plant-parasitic nema- todes associated with coffee from Ethiopia and gave short descriptions and light microscope photos of Scutellonema paralabiatum Siddiqi et Sharma, 1994, and Rotylenchus unisexus Sher, 1965. During 2002, an ex- tensive survey was undertaken in Ethiopia. Eight species of various nematode genera were found of which short notes are given. Four species, Rotylenchulus borealis, S. brachyurus, S. clathricaudatum and S. mag- niphasmum are new records for Ethiopia. The survey was conducted during the June-Septem- ber 2002 cropping season. Two hundred samples were collected from different agro-ecological zones through- out the southern, western and southwestern regions of the country (Fig. 1). Samples were taken at a depth of 25-30 cm with a spade around the roots of the plants. Three to five soil cores were taken at each sampling site, bulked and a sample of approximately 1 kg was taken to the laboratory for extraction of the nematodes. Nema- todes were extracted from 200 g soil sub-samples by combining the Cobbââ¬â¢s sieving and decanting method with a modified Baermannââ¬â¢s funnel method (Hooper, 1985a). Nematode specimens were then killed... ... with all the previous descriptions of the species (Sher, 1964; Van den Berg and Heyns, 1973). Scutellonema clathricaudatum Whitehead, 1959. A few specimens of this species were found associated with Acacia sp. at Wendo Genet and maize at Shoboka (Jimma). This species was originally described from cot- ton in Tanzania (Whitehead, 1959) and subsequently re- ported from various other African countries viz. Cameroon, Ivory Coast, Kenya, Mali, Mozambique, Niger, Nigeria, Senegal, Sierra Leone, South Africa, Su- dan, Uganda and Zaà ¯re (Whitehead, 1959; Sher, 1964). It has also been identified from Ghana, Guinea-Bissau, Malawi and Zambia by the first author, but this is the first report for Ethiopia. Our specimens correspond well with the original as well as subsequent descriptions of the species (Whitehead, 1959; Sher, 1964). 212
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