Higher Learning essays

Higher Learning essays John Singletons Higher Learning was not only an extremely entertaining film, but one that dealt with many real life issues, such as: importance of college education, sexuality, racism, and social equality. Although there are many troubles that are created in this very intense and dramatic movie, there are barely any significant answers. This movie takes place at Columbus University and it focuses on the lives of three freshmen that have just entered the school. Malik (Omar Epps) is an African-American track star who is habitually challenged by sixth year senior Fudge (Ice Cube) and his fair-opinioned political science teacher Mr. Phipps (Lawrence Fishburne). Then there is Kristen (Kristy Swanson), who is a beautiful Orange County girl that is hauled in by a lesbian (Jennifer Connelly) after she is raped by a social contact. And then there is Remy (Michael Rapaport), who is a white male from Idaho whose inability to fit in anywhere leads him to a group of white supremacists. Although there are three separate stories going on throughout the movie, they are consistently linked in the sense of adolescent students attempting to find their right place, but sometimes, just like in real life, going down the wrong and immoral path. Remy adapts this idea of hate against anybody who isnt a white supremacist, especially African-Americans, and it unavoidably leads to violence. Remy grows in the sense that he finds a belonging with a group, even though the group is morally wrong. In the beginning of the movie Remy had a hard time fitting in with anybody. After Kristen is raped, she characterizes the young people of todays modern world by becoming mesmerized with the unique and unfamiliar, which in this case is lesbianism. And Malik, like a majority of young people without a sense of direction, plays the blame game and thinks nothing is his fault, even though he is blatantly not giving his bes...

The Current Population of the U.S.A.

The Current Population of the U.S.A. The current U.S. population is more than  327 million people (as of early 2018). The United States has the worlds third largest population, following China and  Ã¢â‚¬â€¹India. As the worlds population is approximately 7.5  billion (2017 figures), the current U.S. population represents a mere 4  percent of the worlds population. That means that not quite one in every 25 people on the planet is a resident of the United States of America. How the Population Has Changed and Is Projected to Grow In 1790, the year of the first census of the U.S. population, there were 3,929,214 Americans. By 1900, the number had jumped to 75,994,575. In 1920 the census counted more than 100 million people (105,710,620). Another 100 million people were added to the United States in just 50 years when the 200-million barrier was reached in 1970. The 300 million mark was surpassed in 2006. The U.S. Census Bureau expects the U.S.  population to grow to reach these estimates over the next few decades, averaging about 2.1 million more people per year: 2020: 334.5 million2030:  359.4 million2040:  380.2  million2050:  398.3  million2060: 416.8  million The Population Reference Bureau succinctly summarized the state of the growing U.S. population in 2006: Each 100 million has been added more quickly than the last. It took the United States more than 100 years to reach its first 100 million in 1915. After another 52 years, it reached 200 million in 1967. Less than 40 years later, it is set to hit the 300-million mark. That report suggested that the United States would reach 400 million in 2043, but in 2015 that year was revised to be in 2051. The figure is based on a slowdown in the immigration rate and the fertility rate. Immigration Makes Up for Low Fertility The United States total fertility rate is 1.89, which means that, on average, each woman gives birth to 1.89 children throughout her life. The UN Population Division projects the rate to be relatively stable, from 1.89 to 1.91 projected to 2060, but it still  isnt population replacement.  A country would need a fertility rate of 2.1  to have a stable, no-growth population overall. Overall the U.S. population is  growing  at 0.77 percent a year as of December 2016, and  immigration plays a huge part  in that.  Immigrants to the United States are often young adults (looking for a better life for their future and their familys), and the fertility rate of that population (foreign-born mothers) is higher than for native-born women and projected to remain so. That aspect accounts for that slice of the population growing to be a larger share of the nations population overall, reaching 19 percent by 2060, as compared with 13 percent in 2014. By 2044 more than half of the people will belong to a minority group (anything other than  only  non-Hispanic white). In addition to immigration, longer life expectancy also comes into play with the growing population numbers, and the influx of young immigrants will help the United States support its aging native-born population.​ Shortly before  2050, the current No. 4 nation, Nigeria, is expected to surpass the United States to become the worlds third-largest nation, as its population is growing quickly. India is expected to be the most populous in the world, growing past China.

Analysing the industrial relations pressure in an industry or Research Paper

Analysing the industrial relations pressure in an industry or organisation in Australia - Research Paper Example The paper tells that the latter half of the twentieth century saw a progression of elite sports in Australia from the amateur and weekend pursuits towards the full time multi-million dollar enterprises. Along with the increasing professionalism in this industry the labour and industrial relations too has begun to resemble the traditional industries in various sectors. The sector has faced constant pressure to provide high wages to these elite players as they have taken up a more serious attitude towards negotiating and bargaining industrial relations issues. Sports are regarded as a lucrative business in which the players’ lifestyles can be determinant of the financial contracts that they can negotiate. Development of the enterprise bargaining (EB) in Australian sports bears relevance to bargaining in Australia. Negotiation occurring between the different parties occurs at the individual as well as the enterprise levels. However, the position of players’ associations as well as the sporting leagues in the bargaining process remains week and demands attention. The professional sporting players associations or unions have a chequered history. Out of thirty three attempts to form the players associations in the professional sports team in Australia only six remain in existence till date. Another important issue in the professional sports sector in Australia is that it is found to be very oppressive in terms of the employees’ labour rights. It is seen that players belonging to the major professional team sports remain strictly restricted by the league mandated labour regulations or industrial relations regulations.... Mobilising of members actually provides unions with the power to use their voice collectively to influence their employers and actions of institutions to benefit the cause of employees (Brooks, Callen, Singh, Felman & Thimann). The players associations particularly use such industrial actions in the same way and have successfully strengthened their positions in the industry which poses threat to this sector. Literature reveals that these associations capacity to engage in such industrial actions actually determines their success in the industry in terms of wages and salaries. These have yielded positive gains for these players in terms of their wages and other conditions of employments (Hanley & Rogers, 2004, p.4). There has been the generation of organizational conflicts in this industry. Common causes of conflicts identified are in terms of revenue sharing, refusal to compromise, welfare of players, and administrative incompetence. The failure to arrive at common objectives by the negotiating parties for the IR processes coupled with the reluctance of such parties to compromise on self interests are identified as two of the major reasons for organizational conflicts in this industry (Hanley & Rogers, 2004, p.5). Industry/ organisation The Australian sports industry has proceeded a long way since the last fifteen years. There are great entry of funds via such avenues as coaching, facility development, sports sciences, national sporting schemes, institute establishments, sport management and talent identification program. Being a relatively new industry in the market, this sector is quite unregulated and is yet to define its boundaries completely. Lack of minimum salary structures, dispute resolution procedures or

Feminine and Ethics of Care and Virtue Ethics Assignment

Feminine and Ethics of Care and Virtue Ethics - Assignment Example One of the main differences between ethics of care and virtue ethics is that they have a distinct assumption on what makes a right from an individual. This implies that their judgment of the moral character varies.   Virtue ethics theories assume that the roles of character and virtue in moral philosophy is important than doing one's duty to bring a positive impact.   These theorists also believe in virtues such as courage, self-control, generosity, honesty that keeps them going and overcoming daily challenges. On the other hand, ethics of care theorists are concerned with what makes an action right or wrong they do not only apply just and autonomy . They emphasize the importance of response as opposed to what is just argued by other theories.There are many advantages of determining and selecting moral action as virtue ethics provide. For example, the proponents of virtue ethics believe that a virtuous person has the ideal character traits that they apply in every situation and d rive their natural internal tendencies ones they are nurtured. It is because of this that people, families care for their loved ones by socializing them to the expectation of the society. Similarly, those who select virtue ethics have a good reasoning and have good plans. They also apply their common sense intuition that others admire o they apply them. Moreover, they do not only apply just and autonomy but to encompass traits that may include caring and nurturing others to walk the path that leads to prosperity.

The Neighbors :: essays papers

The Neighbors I'm sure going to miss their great friendliness and hospitality. They were always so nice to me, and my mom and dad. They were probably the best neighbors we have ever had. I think Judy was the first friend I met when I moved here from Wisconsin. We were both so young, it's bad of me not going to the funeral. I'll probably regret that I didn't go later on but, I just couldn't handle it right now. "Brandon we' re home". "Yea Mom I'm upstairs, do you think that anyone has moved into the Smites house yet?" "No I don't think so, why?" "Because all the lights are on. Also there is a car that looks like the Smites in the driveway." "You know that is impossible their car was totaled in the accident. The police had to cut the car in half to get the three bodies out." Well don't worry about it. You know we just came from their funeral it must be someone from the real estate company who has a car like John and Beth had. Why don't you come down and eat. We stopped and got pizza." "Sounds great I'll be down in a minute." "Gosh mom why did you get all this pizza? Are you expecting company?" "No Brandon, if we don't finish it tonight, I'll put the left over pizza in the refrigerator." "Sure mom, like we're going to finish it all tonight." "I wouldn't be so sure, I think you are in for a surprise tonight." "Hey.. uh mom what's that old grungy book doing on the table?" "Its an old book that's been passed down through several generations of my family. I thought that you would like to look at it with me and your father." As I took a glance at this queer looking book I noticed the peculiar title that read MAGICO NEGRO. I figured it was spanish but had no idea what it meant. I ignored it and as I was hungry, and sat down for dinner. When I was getting ready to chow down, my mother said "Why don't we pray?" This had me stupefied because we usually only pray when it's a special dinner or holiday But when mom picked up the freaky book I was alarmed and fearful of what she planned on doing! I saw that she had opened it to the "V"s and was looking at the word vecino in capital letters.

Using Cost Accounting Information to Enhance Firm’s Competitive Position and Performance

Cost Accounting in Theory The last two decades has seen a revolution in management accounting theory and practice due to the challenges of the competitive environment in the 1980s. Kaplan and Johnson (1987) identified the failings and obsolescence of existing cost and performance measurement systems, which led to the re-examination of traditional cost accounting and management control systems. Conventional financial and management accounting methods have developed primarily as a result of corporate legislation in the 1930s forcing companies to provide externally published financial accounts. Management accounting is primarily focused as a decision making tool for running a business, hence they require more flexibility. According to Kaplan, management accounts have become a subset of financial accounts and that they reflect more on the external rather than internal requirements of the company. Most of the managerial decision-making and control systems in use in the late 1980s were described by Johnson and Kaplan as stagnant. As a result, they went onto research in new accounting systems raising the profile of internal accounting systems by use of financial and non-financial measures. Although their work was at first seen as controversial, it is now considered of key importance for companies aiming to enhance their competitive position and performance. The purpose of cost accounting is to ascertain the costs of products and services. When properly implemented, the cost accounting function will provide necessary information for pricing decisions, identify the profitability of each product, service, or job, aid management in maximizing profits by detecting sources of wastages and excess capacity, and can influence management behaviour. In theory, cost accounting help managers make decisions to fulfill an organization’s goals. Cost Accounting in Practice However, according to a July 2003 study done by the Institute of Management Accountants and Ernst and Young, 98% of managers believe their cost data is distorted while almost 40% believe their cost data is significantly distorted. In practice, most companies still use the same cost accounting and management control systems that were developed decades ago in a competitive environment drastically different from today. In the many cases worked on throughout the semester in Accounting Planning & Control, for example Putz, Seligram Inc. and Zytec, there was an underlying problem of inaccurate costing information that failed management when making decisions. This was due to the traditional cost systems that these companies utilized despite the changing nature of their business environment. One of the main triggers that a company will need a new cost system is when changes occur in the organization and its environment. The article â€Å"You need a new cost system when†¦ † highlights the many signals in which a company needs to redesign or create a new cost system. This article proposes that a cost system must be up to date and functioning properly in order for the theory of cost accounting to be applied in practice. The problem with the state of the accounting profession is the skewed emphasis towards Financial Accounting, as identified by Kaplan. Financial Accounting is used to prepare financial statements for external users. These Financial Accounting reports are for outsiders to assess the business, but the reports focus on compliance with GAAP in broad totals and are not designed to support decision making. Despite this fact, 80% of organizations rely on the GAAP required Normal Costing method to provide management with reports (Sharman and Mackie 12). When management reports echo standard financial reports, management loses. These reports have no activity data and often require managers to prepare their own ad hoc reports when they require decision analysis. These financial reports are difficult to understand by non-accountants and do little to give managers the information they should have at their fingertips to run a company. The Management Accounting problem in this country does not seem to be as problematic in other countries. According to the Sharman and Vikas article in the December 2004 Strategic Finance German companies employ just as many Managerial Accountants as Financial Accountants; The U. S. employs one-tenth the number of practicing Management Accountants than the U. K. , Canada, and Germany. The weak emphasis on Management Accounting and providing information to managers to run a company is partly caused by the overwhelming requirements external parties place on corporations. Companies lose sight that the most important viewers of company feedback are people inside the company. State- of the Art Cost Accounting Information to Enhance Competitive Position Companies realizing the importance of internal reporting adopt state-of-the-art, or up to date cost accounting techniques, straying away from financial reporting and normal costing, in an attempt to accurately measure the costs of acquiring or using resources. This state-of-the- art cost accounting information enables management to add-value for the consumer, and to enhance their firm’s competitive position and performance. In order for a company to enhance their competitive position, they must have an effective competitive strategy. The competitive strategy describes how an organization will compete and the opportunities its managers should seek and pursue. There are two competitive strategies that companies can decide to implement: cost- leadership or product differentiation. When companies adopt the cost-leadership strategy, they decide to uphold a competitive advantage in the marketplace by providing the best value at the lowest price. When companies adopt the product differentiation strategy, they choose to uphold their competitive advantage by offering unique products or services at higher prices than their competitors. According to the confrontation strategy, competitive advantage is not sustainable. This is a realistic view of competition by recognizing that competitors will quickly bring out similar products and match price changes. The underlying argument of the confrontation strategy is that firms must compete in terms of the survival triplet. The survival triplet consists of three strategic dimensions that characterize a product: price/cost, quality, and functionality. These three dimensions are bounded by a minimum and maximum acceptable level which defines the survival zone. In order for firms to survive and remain competitive, firms must operate in their survival zone. With that being said, companies face continuous pressure to reduce the cost of the products or services they sell, or continuously improving the consumer’s perception of quality as related to their competitors. To successfully implement such strategies, managers must have state-of-the-art cost accounting information that will allow firms to adopt target costing to enhance their competitive position. Being that managers have little influence over pricing, (the central theme of economics states that prices are determined by supply and demand), management must monitor costs to receive desired profits. â€Å"Target costing is the allowable amount of cost that can be incurred on a product and still earn the required profit from that product† (Ansari, Bell, Klammer, Lawrence). The article â€Å"Target Costing† proposes that target costing is particularly important at the design stage, where â€Å"70-80 percent of the costs of a product are committed†. Hence, target costing is more than just a cost accounting technique; it is an integral part of the comprehensive management process that aids management in reducing the overall product’s life-cycle costs, helping an organization to survive in an increasingly competitive environment. Nonetheless, target costing is useful in pre-production as well as post production and has many advantages to allowing firms to uphold their competitive position. Target costing requires analysis on competitors’ products and the customer’s perception of their products, and uses this information to assess which particular customer segment of the market to target. This analysis done in target costing allows for companies to create products that adds value, in the eyes of the customer, while staying ahead of the competition by identifying areas of improvement based on the customers’ perceptions. Furthermore, target costing enhances a firm’s ability to uphold their competitive advantage. Target costing reinforces top-to-bottom commitment to process and product innovation and is aimed at identifying issues to be resolved, in order to sustain competitive advantage. Target costing helps to create a company’s competitive future with market-driven management for designing and manufacturing products to meet customer expectations and market price. Also, target costing identifies market opportunities that can be converted into real savings to achieve the best value rather than just simply the lowest cost. Target costing enhances competitive position in the ways aforementioned; however, without state-of-the-art cost accounting information, target costing is impossible to achieve. State-of-the-art Cost Accounting Information Enhancing Performance State-of-the-art cost accounting information can also enhance a firm’s performance in the marketplace. In measuring a firm’s performance, a state-of-the-art accounting technique was developed by Kaplan and Norton called the balanced scorecard. â€Å"The balanced scorecard translates an organization’s mission and strategy into a set of performance measures that provides the framework for implementing its strategy† (Hongren). The balanced scorecard uses financial and non-financial measures to evaluate short-run and long-run performance. Key strategic nonfinancial and operational indicators measure adjustments that a company is making for the long-run. For example, an improvement in quality, as measured by improvement in yields, signals a strong likelihood of higher sales and income in the future. By balancing the mix of financial and nonfinancial measures, the balanced scorecard brings management’s attention to short-run and long-run performance. In for profit companies, the main goal of the balanced scorecard is to improve a company’s financial performance. Non-financial measures simply serve as leading indicators for hard-to-measure long run financial goals. Kaplan and Norton developed four perspectives that firm’s should analyze to achieve performance levels that are necessary to meet customer needs, compete effectively, and achieve financial goal; the financial perspective, the customer perspective, the internal-business-process perspective, and the learning and growth perspective. The financial perspective focuses on increasing shareholder value. Measures of the financial perspective include ROI, ROCE, residual income, and EVA. By managing financial performance, managers are able to manage costs and unused capacity. This will enhance performance by increasing profitability of the firm. The customer perspective measures customer satisfaction and focuses on the importance of the customer on the business. This enhances performance by increasing the firm’s market share and overall customer satisfaction. This will enable firms to meet the future needs of customers and increase customer focus of sales on the organization. The internal-business process perspective focuses on the internal business processes that will meet the needs of customers. This area focuses on product design and innovation, improving efficiency and quality, and post-sales service. This perspective enhances performance by improving the customer-service process, identifying operational problems to improve quality, reducing delivery time, and improving manufacturing capabilities. The learning and growth perspective includes employee training, system capabilities, and employee motivation. Measures of learning and growth perspective include employee satisfaction, and employee training programs. This enhances performance by empowering the workforce, developing employee’s process skills, and enhancing system capabilities. By implementing an effective balanced scorecard, for-profit companies are able to motivate managers to take actions that result in improvements in financial performance. When financial and nonfinancial performance measures are properly linked, nonfinancial measures serve as indicators of lagging future financial performance. These indicators can aid management in improvements in future performance. Conclusion State-of-the-art cost accounting information allows for the implementation of modern cost accounting techniques. Such techniques include target costing and the balanced scorecard. Target costing enhances competitive position and uses state-of-the-art cost information to identify activities that do not add value to the customer. Without modern cost accounting information, there will not be a breakdown of activities and their respective costs to assist managers in analyzing non-value added activities. Target costing relies on state-of-the-art cost accounting information to identify these non-value added activities that managers will eliminate to reduce costs, and uphold their competitive position. The balanced scorecard uses state-of-the-art cost accounting information to motivate managerial behaviours and enhance performance. Managers’ rewards are based on the financial perspective, which metrics rely on cost accounting information. Analysis of operating income, a metric of the financial perspective, depends on modern cost account information that accurately separates material costs and conversion costs to identify spending variances and efficiency variances, which aid management in future financial performance. State-of-the-art cost accounting information enhances a firm’s competitive position as well as their performance in the future by allowing the implementation of modern techniques. Focusing on internal reporting, and not just financial reporting will allow companies to adopt continuous improvement in dynamic, highly competitive environments, through techniques such as target costing and the balanced scorecard. Works cited Sharman, Paul A. and Kurt Vikas. â€Å"Lessons from German Cost Accounting† Strategic Finance. 2004, December. 28-35. Cooper, Robin. You Need a New Cost System When†¦ † Harvard Business Review. 1989, January. 6 pages. Sharman, Paul and Brian Mackie â€Å"Grenzplankostenrechnung (GPK)† Notes from Institute of Management Accountants Annual Conference. www. imanet. org. 1-58. Ansari, Bell, Klammer, and Carol Lawrence. â€Å"Target Costing† Management Accounting, A Strategic Focus. McGraw-Hill Companies Inc. , 1997. Hongren, Datar, Foster, Rajan, and Christopher Ittner. Cost Accounting: A Managerial Emphasis. Thirteenth edition. Pearson Education, Inc. New Jersey 2009. 462-485. Print

Beowulf - The Glory And The Fame - 880 Words

For the Glory and the Fame (What Motivates Beowulf in the Epic Poem Beowulf) In heroic novels or poems, there is always some sort of ulterior motive for the hero. Maybe they are doing what they do for someone else, or for a prize as in some sort of money. In the epic poem Beowulf, he is doing some things that you don’t really understand why he is doing them. There is a monster that is attacking a town in another country and he decides that he wants to help. He hears of the attacks so he heads over to meet the king of the country that is being attacked. It seems a little out of his way to sail to another country to fight a monster that isn’t even terrorizing him. You really begin to question what is driving him to do such a thing, he is completely putting himself at danger with the situation that he is about to take on. He knows that the monster Grendel is an extremely strong and dangerous monster, yet he wants to be the one to take him down. A little later on he tells you that he is doing it for three reasons: it’s his duty, he wants ven geance, and he wants the fame. To begin with, one of the big reasons he is going to fight Grendel is because he says that it is his duty. He feels that it is his duty because everyone is looking to him because he is a great warrior, so it is a respect thing. He basically says that whether he wants to or not, he is obligated to do this because everyone is looking to him to get the job done. They know he is an incredible warrior and theyShow MoreRelatedBeowulf Analysis997 Words   |  4 Pagesepic poem Beowulf, the stupendous hero’s many great deeds often appear to be for other’s benefit, yet Beowulf’s final conquest exposes his lust for glory and fame, thereby showing his lack of concern for anything else. This lust for immense glory and fame feeds his ego and causes his death and the imminent downfall of his great people the Geats. Throughout the poem, Beowulf’s deeds seem marvelous and good, yet in the end we can see the real motive behind his actions was his lust for glory. The firstRead MoreBeowulf Anti Hero Essay1599 Words   |  7 Pageslowder@jeromeschools.org Abstract This paper is about how Beowulf a mighty pagan warrior is not a hero. First of all he fights for money, that is one of the biggest things. Beowulf is also very lucky he relies on his a luck a lot of the time, a hero does not rely on luck. Beowulf only fights for his own personal gain, Such as money, fame and glory. These are great reasons that make Beowulf An antihero. Even though Beowulf is seen as an antihero, he is well respected and seen as a hero inRead MoreEssay on Beowulf and Achilles1178 Words   |  5 PagesBeowulf and Achilles Beowulf is a story about a man named Beowulf who desired fame and fortune in life. The Iliad had a character named Achilles who is similar to Beowulf because he also desired glory. 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Praised and admired by many people, Beowulf possesses several distinct traits that allow him to be defined perfectly as an ideal Anglo-Saxon hero; his eagerness to seek glory and fame, rather than richness and treasures, his loyalty and graceful attitude not only to his rulers but also to his followers, andRead MoreWhat Is Revenge And Revenge In Beowulf1015 Words   |  5 PagesAnglo-Saxon culture consisted of receiving fame, glory, and wealth through acts of vengeance and courage. â€Å"Beowulf† portrays these parts in great detail and shows how destabilizing it can be. Through acts of vengeance, a never ending war occurs. It is said in â€Å"Beowulf† that old tongues poke and prod youngsters to wars with incendiary comments like, â€Å" That sword, that previous old blade over there, I think you know it friend. 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It is the basis for actions, the reason for such passion behind a mans own bloody sword, the lust in his hungry eyes for revenge and conquers. In this time where the afterlife is uncertain, and familiarity is only known to a name, tr ue heroism is the only assurance of identity