Internal Controls

Introduction Chorafas (2001) notes â€Å"Internal Control is a dynamic system covering all types of risk, addressing fraud, assuring transparency, and making possible reliable financial reporting. Beyond risks, internal control goals are the preservation of assets, account reconciliation, and compliance.†Advertising We will write a custom essay sample on Internal Controls specifically for you for only $16.05 $11/page Learn More Limitations of ABC Co.’s Internal Control System The internal control system is designed to identify and avert fraud, material misstatements and errors and omissions. However it can only offer reasonable guarantee that there isn’t material misstatement in the financial statements. No internal control system, however elaborate, can be by itself guarantee efficient administration and completeness and accuracy of the records nor can it be proof against fraudulent collusion, especially on the part of those holding positions of authority and trust. This is mainly due to the following inherent limitations of an internal control system: (a) Management has to ensure that the benefits expected from an internal control system outweigh the costs. As a result certain important controls might not be put in place due to the costs involved. E.g. a small entity might not have the resources to employ sufficient staff to ensure proper segregation of duties. (Spencer Pickett, 2010). (b) Most internal controls tend to be directed towards routine transactions rather than non-routine transactions. This leaves gaps that can be exploited. (c) Human error due to carelessness, distraction, mistakes of judgment and misunderstanding instructions could undermine the internal control system. 2 examples of Internal Control Procedures and their implementation â€Å"Control procedures† means those policies and procedures (in addition to the control environment) which management has established to achieve the ent ity’s specific objectives. Specific internal control procedures include:Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Arithmetical and accounting control These are procedures within the accounting function, which check that transactions are authorized, correctly and accurately recorded. This is aimed at ensuring completeness and accuracy of the accounting records. These procedures can be implemented through the following ways: (Godwin 2010) Use of standardized documentation, raised at every stage of the transaction. Use of pre-numbered documents. Documents should be issued in sequence. Monitor movement of documents by use of a register. Production of exceptional reports for example when a local purchase order has been raised and the order has not been fulfilled by the supplier. Reconciliation between the different accounts and related control accounts. Segregation of duties This refers to the separation of the various duties and responsibilities such that one person cannot process and record complete transactions from beginning to the end without being checked by another person. For example, in the purchase of a company’s fixed assets, a single individual should not authorize the purchase, place the order, receive the asset and record the transaction in the accounting records. This is aimed at minimizing the risk of error and/or intentional manipulation of information. In this regard, for every transaction the following functions should be performed by different individuals and departments as much as possible and practicable. This is how this procedure is implemented: Initiation Authorization – different levels of management should be given authority limits as to what they can authorize or commit the company’s resources. The authority limit should depend on the position, integrity, qualifications and competence. Execution – tra nsactions should be carried out by persons independent from those who authorize the transactions. If one person authorizes expenditure a different person should execute. Custody of the asset – officials authorizing/executing a transaction should not have custody to the assets arising out of the transaction. Recording Segregation of duties also covers internal check which refers to the activities of one person must be complementary to the activities of another or subjected to independent checking. Symptoms of a lack of Internal Control Signs that an internal control system may be lacking include (but are not limited to) such factors as: management failing to exercise appropriate due care and correct supervision of staff. â€Å"These symptoms can be identified by missing documentation and identified errors in the account balances; and the lack of a company-wide ethics policy.† (Herrera 2010). Another sign that indicates a lack of internal control is that lack of segrega tion of duties is evident. This consequently implies that members of staff have access to tasks (and are performing them) and this is causing contradictions in the regular allotted duties. Impact of ABC Co.’s missing journal entry on their financial statements If the company has to pay insurance of $1500 in January, for example, but in real sense it is for the 3 months that follow, it becomes an expense because of the journal entry that is missing. These errors of omission usually result in erroneous ratio analyses which consequently cause management to make unsuitable decisions based on financial information that contains inaccuracies.Advertising We will write a custom essay sample on Internal Controls specifically for you for only $16.05 $11/page Learn More Horngren et al (1999) notes that â€Å"†¦the balance sheet shows less than accurate current assets and the income statement shows that there are more expenses incurred than there actua lly are. Adjusting entry will be required, but the statements during the last three months were deficient† References Chorafas, D.N. (2001). Implementing and auditing the internal control system. New York, NY: Palgrave Macmillan. Godwin, N., et al. (2010). Financial ACCT. Stamford, CT: Cengage. Spencer, H., Pickett, J. M. (2010). The Internal Audit Handbook. New York, NY: John Wiley and Sons. This essay on Internal Controls was written and submitted by user Fletcher Simmons to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Baroque Style essays

Baroque Style essays The Baroque Period The Baroque Art began in Italy between the sixteen hundreds and the seventeen hundreds. Classicism of the High Renaissance has been replenished during the Baroque period. During the Baroque period of art, the exploration of the fundamental Jan M. Masoncomponents of the human nature and the realm of senses and emotions were very crucial. The Baroque era was very vast and dynamic, radiant and colorful, dramatic and intense, passionate and ardent, and sensual and overpowered by emotions. The superficial form of light was fascinated during this period due to the thoughts of godlike sun or the truth of the Holy Spirit. The Baroque naturalism maintains the religious themes in content. The elements of perception in the Baroque art are how we perceived the natural human figures are in motion through space, time, and light. We present and analyze the extent of human actions and passions in all its degrees of lightness, darkness, and intensity. Architecture such as the palace of Versailles, and artists like Caravaggio, and Goya symbolize these ideas. The palace of Versailles is a grand building outside of Paris, which exhibits the characteristics of the Baroque style. It was elaborately decorated and the final product took 20 years to create. The fence is covered with a sheet of gold; every room is filled with intricate carvings and elegant figurines. Each room reflects a certain time or king by the change in furniture and style. These rooms demonstrate this with items such as back-less chairs, which were created to accommodate the clothes of the period. The materials used to create each piece also distinguish the time period. First generation furniture was made of sterling silver, and the upholstery was changed with the seasons. Second generation furniture was very elaborate and made of wood. Versailles is a perfect example of progression in Western art. The entire house displays the transition ...

Psychology case study on the character Sybil from the novel Sybil Essay

Psychology case study on the character Sybil from the novel Sybil author Schreiber - Essay Example Another common group of disorder is usually termed anxiety disorders. Personality disorder is not really a mental illness that tends to develop quite suddenly and usually in response to particular stresses. In fact, it develops slowly, as the person grows up and is thought to be mainly due to environment and upbringing. For example, in Sybil's case, she grew up in a family with no love, constant beatings and a mother who suffers from schizophrenia, naturally she will develop anti-social behavior or a paranoid personality; but it seems it's more than that because she developed 16 different personalities, worst is she has a male counterpart of herself. A growing body of evidence also suggests that early sexual abuse also distorts the development of a healthy personality. Sybil's case is more of psychoanalytic in nature because she in conflict with herself wherein her mind is an expression of conflicting forces - some conscious, the majority unconscious. Her condition involves the unconscious where unpleasant experiences are repressed, the conflict arising from the unconscious mind when her set of beliefs impacts adversely on another area of beliefs, causing emotional suffering felt as disappointment, anger or frustration. It also involves her drives and instincts as well as her personality in the genetic viewpoint. Years before, this illness was simply called hysteria. Sybil's traumatic childhood and the abuses that she had experienced resulted to the development of sixteen (16) personalities. Symptoms of the illness include amnesia, depersonalization, derealization, depression and anxiety or mental illness. Amnesia in this type of disorder is the experience at certain periods of time when Sybil forgets both events and people. This type of memory loss is more extensive than the forgetfulness that we normally experience. Dissociative amenesia, as it is called is the trademark of this illness as it can't be explained by physical or neurological condition. Dissociative Identity Disorder is an illness which makes the affected person 'switch' to another personality whenever he or she is experiencing stress and or severe anxiety. Experiences may include several different people taking inside your head, having their own name, own story and characteristics. They also have their own qualities as manifes ted in the voice, manner, gender and even physical qualities. Sybil indeed have all of these present, as she has sixteen different personalities, having different physical characteristics, attitudes and even gender, as she also had two male personalities of herself. Sybil's 'alternate self' is a mirror of what she feels inside. Her desires of being confident, self-assured and all that is positive that she wanted to experience as all these were "robbed" from her in her childhood days. Due to her traumatic experience in her mother's hands and her father's indifference to her situation made her grow up having so much pain, hatred and confusion in herself that instead of molding her into a stronger person, she tended into the "unfortunate" side - DID. In her growing up years, Sybil in some way also showed Reaction-Formation, a process by which we can disguise our true motives or desires when such would cause us guilt or shame if we really face up to them. The defense consists in strongly expressing the very

Artifacts in vancouver Essay Example | Topics and Well Written Essays - 500 words

Artifacts in vancouver - Essay Example Judging from the detail of the engravings, it is more plausible that this was deliberate. Further, the dried leaves from the actual tree have a different shape and size from the prints on the ground. This artifact shows a juxtaposition of something coming from nature and something that is man-made aimed as a tribute to the former. A tree that stands firm in a place where concrete and cement is the more common sight. By looking down, one sees someone’s efforts to draw a connection between what stands above and what is happening below. It serves as a reminder that nature remains the more tangible representation of beauty that man can only emulate. Quite possibly, a person who walks straight ahead will most likely fail to notice the tree. But upon seeing the marks, it will grab his attention to give a second look to nature’s divine creation. This artifact indicates that Vancouver a city where nature is still a part of its surroundings. Trees still firmly stand on pavements and one only has to stop to notice its radiance, no matter the season, much like what Bronthe spoke of. In a Huffington Post article entitled â€Å"Banksy Shares Vancouver Street Artist’s Work,† it talks about how the famous graffiti artist Banksy recognized the work of a Vancouver Graffiti artist known only as IHeart by sharing it in social media. This shows how graffiti is valued as an art form in Vancouver. In this artifact is a graffiti located in the outer walls of Red Card (Sports Bar + Eatery). The multitude of colors livened up the area even though it is mainly only an obscure part of the building. The lively colors emphasize the vibrant culture of the city. The details painted on the wall are interesting and captivating to anyone who happens to see it. Characteristic of graffiti art, there are no accurate words or coherent shapes within this artifact. Individually, the shapes

Photosensitizer Essay Example | Topics and Well Written Essays - 3000 words

Photosensitizer - Essay Example The most imperative aspect of this therapy is nontoxic nature of photosensitizers. Production of singlet oxygen is of paramount significance therefore, agents promoting the formation of singlet oxygen as well as two photons absorption are considered to be highly efficient in the therapy. Numerous receptor molecules are over-expressed in tumor cells which are of considerable importance. Peptides recognizing these receptors are conjugated with photosensitizers to reach the target cells. However, after a certain interval when photosensitizers in normal cells degenerate, the tumor cells are exposed to a particular wavelength of light which cause the excitation of the photosensitizer resulting in the formation of cytotoxic singlet oxygen. This oxygen is very reactive and cause cytotoxicity of the diseased or cancerous cells. The phenomenon is exploited in photodynamic therapy to eliminate the side-effects imposed by other cancer therapeutic measures. Photosensitizer or photosensitizing agent is a molecule or a drug that is capable of producing a chemical alteration in another molecule or cell during the photochemical process. Photosensitizers, when exposed to a particular wavelength of light. Photosensitizers generate a form of cytotoxic oxygen that can kill the adjoining cells in the living organism. This property of photosensitizers is exploited to treat numerous superficial and localized cancers together with certain noncancerous conditions (Lau et al, 2014). Photosensitizers are involved in medical science under the name photodynamic therapy or phototherapy, as the therapy involves insertion of certain light sensitive non-toxic chemical agents called photosensitizers, it is also known as photochemotherapy. As long as photosensitizers are not exposed to light they remain non-toxic, in the presence of certain wavelength of light they generate cytotoxic oxygen which can destroy, cancerous cells as well as other contaminated cells including

The Interrelationship Between Theory And Practice Social Work Essay

The Interrelationship Between Theory And Practice Social Work Essay The interrelationship between theory and practice is to analyse the clients strengths based of theory and practise. The important concepts are empowerment and resilience the sources are a big factor in social work because they are the cultural and important stories that are to do with the client. Empowerment can play a big impact on the individual as this can influence their health from their emotions to their beliefs. This is the best way to help the client overcome these certain needs. For example they may need positive thinking and to ignore the negative feedback. (apa psycnet, 1996) Although theory is easy to follow it is also essential to put the theory into practice and to connect with the client. Whereas (lennarto.wordpress.com, 2009) states that the interrelationship between theory and practice is to analyze the issue non-empirically we could proceed in one of the following two ways: either we could hypothetically take one stance and see what follows from that (e.g., say that there is a close relation between theory and practice, how can we account for that and what would be the theoretical as well as practical consequences); or we could make it a normative issue. It is the environmental philosophy there has been a strong suggestion that we should minimize the gap between theory and practice. Shifting the focus from value theoretical issues towards practical real-world why do we need theory in the first place? These issues could be widely extended This is a demonstration of understanding the use of theoretical paradigms in social work. A paradigm is a group of collective ideas it is a set  of systems which  is based on a topic or theme (dictionary, 2012). For this topic I will write about Banduras theory behaviourism as a paradigm. Banduras theory is related to the bobo doll that the children wont know how to react towards things until they see how their role model acts and then they will take on this behaviour. (experiment resources, 2012) As a social worker and you help the case before it gets out of hand this is changing the behaviour they have modelled to prevent other people wont pick up this type of behaviour. Banduras paradigm can be used in social work because it relates to peoples behaviour. This is important to understand because if a client comes into see you, you need to understand that the client does have history of being violent and with knowing this paradigm you will know what questions to ask to what causes this behaviour. Changing the behaviour to what is considered to be the social norms. Bandura then considered that the personality has relations between three modules: the environment such as where the person lives, behaviour through aggression and the psychological development which is the a bility to divert images in the mind and through language. (learning theories, 2012) As a social worker you have to have an excellent understanding of how practise shapes theory and theory shapes practice. A Theory is a day to day basis to show us how to use practise works effectively. Theory that is evidenced based can impact the theory drastically every day. Through theory you can get the best outstanding models to use in the felid of social work from Te whare tapa wha to code of ethics that are used in practise. (How does theory shape practice in social work, 2010) Te whare tapa wha is a method that is used in social work that illustrates the four walls of MÄ ori well- being. The four walls are Taha wairua (spiritual), Taha tinana (physical), Taha hinengaro (mental) and Taha whaanau (family health). (health, 2012)The use of this method is to write down questions in each section to ask your client when they come to see you. Theory shapes practice because theory is a guideline of what the social worker needs follow in order to understand the client. When the social worker is having a session with the client this is the basic needs the social worker will need to know about the client in order to have a successful conversation about what is happening currently with the client. This is where Te whare tapa wha will come in place. This gives the social worker the opportunity to ask the client the questions that they have previously written down according to the notes they had previously received. For instance if the client was a violent person and preformed violent actions towards an object or human, a question under mental health could be tell me why you feel angry and what kind of thoughts do you have when you feel angry?. A series of questions can be asked in order to get the right amount of information out of the client in order to help the client recover. They could feel that they have to be violent because thats what their parents had shown them when they were younger. With this in mind you are able to relate to the client and understa nd where they are coming from. The Reflection cycle is important because this is what helps get the client on the right track with what they are trying to succeed. This area there are 6 elements to this areas these are Description (to explain what has happened?), feelings (how the client is feeling and what their thoughts are?), Evaluation (What are the good points and bad points about what is happening?), Analysis (What can you tell me about this situation?), Conclusion (what else do you think you could have done) and finally the Action plan (what would you do if it was to happen again?). (brookes.ac.uk, 1998) This is a good strategy to help a client reach their goals. Each time a social has a meeting with the client the strategies have to be different but still following the format and then the cycle is to start all over again. This is a good way for the client to tell the social worker about what has been going on in their life and in their environment. With the social worker kno wing these answers it then give the social worker the appropriate time to ask the client any questions to go further in depth for why they might need your help. You may then need to ask the client about what is going on and how the situation can make the client feel. Another view is that if the client was violent you would be able to trace back to when this first happened and strategize a way with the client of how they can fix this habit in their own way and own pace. Another form of reflection is the Layers of reflection. These contain: The Reflection-on-experience which is to reflect after the event/ situation has taken place and understanding what has happened in a positive manor. Reflection-in-action to understand the experience and take the information gained towards new goals. Reflection-within-the-moment becomes aware with what is going on with the thinking and understanding of the situation and to respond in discussion. And finally Mindful practice is aware with what is happening throughout practice. (Becoming Reflective, 2004) This is also a good model for a social worker to follow to get a full understanding of their client and also the client will be able to see the progress they are making for extra encouragement if they feel that they are close to giving up. Conclusion: In conclusion I will have explained and demonstrated my knowledge of the relationships between social work and theory and how the theory and practise link together. I then explained what theoretical paradigms and how Banduras behaviourism fits into place with the paradigm and social work theory. And finally I would have linked behaviourism into Te whare tapa wha in the areas of has practise influences theory and how theory influences practise in a clear pattern with examples of reflective is important in social work theory.

Summary of Bless Me, Ultima Essay -- Literature Bless Me Ultima Essays

Summary of Bless Me, Ultima Bless Me, Ultima is a story about the maturation of a young Mexican-American boy, Antonio M’arez, struggling with many questions about his destiny, life and death, and good and evil. Ultima who comes to live with Antonio becomes his caretaker and his teacher. Antonio learns there are powers in the world that differ from his beliefs in the Catholic faith. Ultima teaches Antonio â€Å"that the tragic consequences of life can be overcome by the magical strength that resides in the human heart†. Ultima shows Antonio how to experience the magic of life with his heart and not with his eyes. For the first time, he sees the river not as something to be feared but as a source of life, â€Å"I had been afraid of the awful presence of the river, which was the soul of the river, but through her I learned that my spirit shared in the spirit of all things†. The river is both creative and destructive in nature. It is this new magical way of seeing the river that will help Antonio understand many of the events that occur in the novel. Ultima also teaches Antonio to appreciate nature and helps him develop a spiritual relationship with the plants of the llano. It is this growing harmony with the earth that will later help Antonio connect with his heritage and the ancient ways of his ancestors. Ultima teaches him the magic of nature, â€Å"even the plants had a spirit, and before I dug she made me speak to the plant and tell it why we pulled it from its home in the earth†. Antonio learns which plants are good for healing but more importantly he learns of Ultima’s nobility and grace as they wonder the llano together. Ultima teaches Antonio that one must give back to the earth what has been taken away. It is this spirit... ... will build his own dreams, â€Å"out of those things that were so much a part of my childhood†. In the novel, Bless Me, Ultima, Antonio learns about his relationship with his universe. Through the teachings of Ultima, he learns to see with his heart and to appreciate all the magic that nature beholds. The river of life is never ending like the river that binds the llano to Guadalupe. All that Antonio has experienced is symbolized in the river and the life that surrounds it. Ultimately, it is his teacher and friend, Ultima, which teaches Antonio that life is a cycle and that understanding oneself brings peace and harmony. The river also serves to bind the past, present, and future. Antonio learns that his future is tied to his past and that his destiny will be guided by an understanding of his heritage and â€Å"the magical strength that resides in the human heart†.

Abraham Lincoln Did Not Free the Slaves

To this very day, many still believe that Abraham Lincoln, with his Emancipation Proclamation, serves as a revolutionary train that guided America in a forward direction to the abolishment of slavery. As dainty and â€Å"happily ever after† as such sounds, sadly this is not the case at all. Though Lincoln and many other Northerners opposed slavery, emancipation of the millions of enslaved blacks wasn’t always well accepted in the racist society of the North or the South. Northern blacks were typically more outspoken about the issues of slavery; however, this led to many being seen as merely stoking the fire that would lead to a civil war and secession of the South. Eventually secession did occur with the election of 1860 and Abraham Lincoln’s anti-slavery platform, but Lincoln didn’t immediately grant manumission of all the slaves. Instead, as years past and war weariness settled in, along with an already occurring self-liberating force by enslaved blacks, Lincoln passed the Emancipation Proclamation. This historical document has been morphed into being accepted as Lincoln’s greatest achievement and the freeing of slaves. When actually analyzing the contents of this document and already occurring self-liberation movements of this time, it is evident that Abraham Lincoln didn’t free the slaves. 1. Self-Liberation Movements a. Motivation i. Declaration from God ii. Civil War 1. Allowed the already self-liberation black movement to grow. 2. Believed that if North Won = End of Slavery 3. Believed that if South Won = Slavery everywhere b. Ran towards Union Lines i. Pilgrim Armies ii. Camped in areas where Union Soldiers occupied 1. â€Å"Freedom Fort† 2. Union-held Fortress Monroe 3. Hundreds left slavery and went here. iii. Left from Virginia and the Carolinas to Richmond iv. Left Tennessee, Kentucky, Arkansas, and Missouri to the North c. Self-made Emancipation proclamations i. Many slaves made their own. ii. Inspiration from slave songs. d. Became an unavoidable Military and Political Issue i. Many enlisted ii. Worked on Union encampments iii. Served as spies iv. Treated as Contraband v. Abraham Lincoln and other Generals didn’t recognize their freedom in most cases. . Emancipation Proclamation a. Purpose i. Proclamation was created to weaken Confederacy. ii. Lincoln’s goal was to repair the union. iii. Purpose was not to free slaves. b. Contents i. Proclamation freed only slaves in â€Å"Rebellious† States. ii. Lincoln preserved slavery in â€Å"loyal states† and parts of the confederacy in Union control. c. Effectiveness i. No authority over the â€Å"Rebellious† States ii. Slaves in the South were already liberating themselves iii. There wasn’t a way to enforce this Proclamation. d. Lincoln’s Views i. Didn’t believe in a black and white society. i. Was anti-slavery, different from abolitionist. iii. More focused on preserving the Union and halting expansion of slavery. iv. Why did he wait two years if he really wanted to emancipate the slaves? v. Lincoln’s Letter to Horace Greeley â€Å"my paramount object in this struggle is to save the Union, and it is not either to save or destroy slavery, If I could save the Union without freeing any slave, I would do it, and if I could save it by freeing all the slaves, I would do it; and if I could save it by freeing some and leaving others alone I would also do that. â€Å"

Explain the meaning of discipleship for the first disciples Essays

Explain the meaning of discipleship for the first disciples Essays Explain the meaning of discipleship for the first disciples Essay Explain the meaning of discipleship for the first disciples Essay Essay Topic: Bless Me Ultima The word disciple comes from the Latin word discipulus meaning pupil. This already gives us some insight into what people believe the meaning of discipleship is. The implication that the disciple is a pupil has differing degrees and many meanings within itself. For example, a pupil can be anyone; they dont have to be clever or great, but are where they are to learn. A pupil also indicates a certain amount of respect for the person they are learning from (i.e. Teacher, Jesus). The dictionary definition of disciple is a follower of a teacher or leader. This suggests a devotion to this teacher or leader.Discipleship for the first century disciples had many different meanings, one of which was devotion. This is shown by Mark in the passage Jesus called Levi. Levi has no hesitation about following Jesus: he just does it. Follow me. Levi got up and followed him. He showed unquestioning faith by leaving his work and obeying Jesus. In the very first chapter of Mark w hen Jesus calls the fishermen they show extreme faith in him by doing the same as Levi. James and John both just get up and leave their father in the fishing boat.The disciples show extreme faith when Jesus sends them out to preach, without even an extra shirt. Jesus tells them to go without any money or a beggars bag. They are to leave everything. If discipleship is about faith the Peter shows the ultimate amount in his Declaration about Jesus. By calling Jesus the Messiah he risks his life. In the first century it was blasphemy, what Peter had just done, and it was punishable by death. Discipleship in the first century was about unquestioning belief in firstly what Jesus was saying and doing, but also in the Good News. Jesus was looking for people who were willing to leave their whole lives behind and follow him.However, discipleship included many other things in the first century. There is/was a need by the disciples to be able to come up against trouble and hardship without falt ering. Jesus tells many parables about this. For example, The lamp under a bowl, which is about being open about your beliefs: Whatever is hidden away will be brought out into the open, even in the face of persecution. Jesus makes it very plain to the disciples when he speaks about his suffering and death. Discipleship here is about putting yourself last and being willing to give your life to spread the gospel. Jesus himself does this and if the disciples are to do their work well they should following Jesus footsteps as close as they can. Another example of risking all as a disciple comes at Jesus arrest when one of the disciples, (not named in Mark), cuts off one of the High Priests slaves ears, in an attempt to defend Jesus. This disciple could have been arrested and put to death for what he had done. Although he has completely misunderstood a lot of Jesus teachings, but his first reaction was to protect Jesus, which showed loyalty. So discipleship is shown as meaning the will to give up all in the name of Jesus and the Gospel.A lot of Jesus ideas and therefore the disciples ideas were new and quite and quite radical in the first century. For example, in the Question about the Sabbath Jesus pushes away the petty, man-made Sabbath laws. This would have been completely unheard of in the first century. The Sabbath was made for the good of human beings; they were not made for the Sabbath. However, this seems essential to start a new religion. When Jesus blesses the children, the disciples at first thought that their teacher would have no time to waste on the children, but again Jesus goes against popular customs at that time by taking time out to bless them. He tells his disciples: I assure you that whoever does not receive the Kingdom of God like a child will never enter it. Another example of Jesus upsetting tradition is when He goes to the temple. Jesus saw something he thought was morally wrong and instead of just thinking it, like many may have done before , he challenged it. This is what a lot of discipleship is about. Christianity would not have emerged at all if Jesus and the disciples were not willing to challenge the Jewish laws and traditions at the time. For example, when Jesus and the disciples eat with Levi (a tax collector) and outcasts.Jesus, by eating with these outcasts, is also helping them. The disciples spend a lot of time trying to help the people who need help: People who are well do not need a doctor, but only those who are sick. I have not come to call respectable people, but outcasts. This is an example of discipleship being about helping the needy. Jesus goes around spending a lot of time healing and helping the sick. The disciples too are the power to perform miracles: They drove out many demons, and rubbed olive oil on many sick people and healed them.

The Battle of Britain, 1940 - 1941

The Battle of Britain, 1940 - 1941 Battle of Britain (1940) The Battle of Britain was the intense air battle between the Germans and the British over Great Britains airspace from July 1940 to May 1941, with the heaviest fighting from July to October 1940. After the fall of France at the end of June 1940, Nazi Germany had one major enemy left in Western Europe Great Britain. Overconfident and with little planning, Germany expected to quickly conquer Great Britain by first gaining domination over airspace and then later sending in ground troops across the English Channel (Operation Sealion). The Germans began their attack on Great Britain in July 1940. At first, they targeted airfields but soon switched to bombing general strategic targets, hoping to crush British morale. Unfortunately for the Germans, British morale stayed high and the reprieve given to British airfields gave the British Air Force (the RAF) the break it needed. Although the Germans continued to bomb Great Britain for months, by October 1940 it was clear that the British had won and that the Germans were forced to indefinitely postpone their sea invasion. The Battle of Britain was a decisive victory for the British, which was the first time the Germans had faced defeat in World War II.

The Efficacy Of Economic Sanctions As Instruments Of Foreign Policy in Essay

The Efficacy Of Economic Sanctions As Instruments Of Foreign Policy in The ase of Iran - Essay Example trument for Foreign Policy Although using of economic sanctions, as an instrument for foreign policy, tends to face various criticisms within the global realm, it can also be implemented by the countries to achieve multiple goals with an intention to strengthen its political, economic and trade relations with other global countries. Conceptually, economic sanctions were generally used by countries in order to obtain better control of its economic sources from being exploited by foreign investors, thereafter making the domestic economy more dependent on the partnered nations. Arguably, it also enables the targeted country to influence stable and sustainable growth in the foreign market. With respect to the implementation of the sanction by numbers of global countries, it has been widely recognised that the sanctions are quite effective in terms of empowering nation’s power of domination and dealing with the negative influences of the particular country(s) (United States General Accounting Office, 1992). In this regard, the major advantageous implications, which can also be classified as the major motivations to countries applying economic sanctions as a tool for foreign policy measures, have been briefly demonstrated in the following discussion. The use of sanctions always tends to obtain adequate facility to the nation for accumulating a stable support in demonstrating authoritative supremacy and differentiating capability of the nation against the sanctioned country(s). Hence, it can also be used as a tool to obtain global power advantages to a substantial extent. Moreover, it also enables the country to uphold international policies through taking adequate measures against the targeted country, regulating controlled trade measures with the imposition of taxation...This research paper aims to to bring adequate insights regarding the efficacies and implications of economic sanctions as an instrument to regulate foreign relationships, taking the example o f Iran in the recent global context. The policy analysis sources in this globalisation era has long been concerned regarding the usage of economic sanctions by the countries with the aim of achieving favourable and more constructive outcomes. Various countries have experienced numbers of disagreements through the implementation of economic sanctions as a measure to control foreign relationships, during the period of 1990s Although using of economic sanctions, as an instrument for foreign policy, tends to face various criticisms within the global realm, it can also be implemented by the countries to achieve multiple goals with an intention to strengthen its political, economic and trade relations with other global countries. Conceptually, economic sanctions were generally used by countries in order to obtain better control of its economic sources from being exploited by foreign investors, thereafter making the domestic economy more dependent on the partnered nations Although the implementation of economic sanctions is effective to protect countries from different external threats, it is also essential for the countries to be supported by a large number of global participants. The example of Iran can be further stated as a major concern which had faced numerous challenges due to the political turmoil with the US.

Find a clear thesis topic related to the Effects of Child Labor Essay

Find a clear thesis topic related to the Effects of Child Labor - Essay Example It has been a long road trying to deal with these issues, but law makers have managed to come up with the needed laws to deal with people who include children in employment (Chapter 2, 2000). Child labor regulations in the U.S. take in numerous rules and statutes regulating the employment of children below the age of 18. According to the U.S. Department of Labor, child labor regulations concern those below the age of 12 in an array of jobs (Chapter 2, 2000). The core law regulating child labor body in the U.S. is the Fair Labor Standards Act. For non-agricultural jobs, for instance, children below the age of 12 may not be employed, children from 12 to 16 might be employed in permitted occupations during partial hours, and children from 16 to 18 might be employed for unrestricted hours in harmless jobs. Numerous exceptions to these regulations are present like employment by parents, child actors and newspaper delivery (Chapter 2, 2000). Also, child labor has led to the establishment of movements against child labor or groups that advocate for proper conditions for children incorporated in the vocation field (Chapter 2, 2000). This is a matter that if let out of control ca n have stern consequences and; hence, regulatory bodies should ensure that the rules are followed