Saturday, May 23, 2020

4MAT Book Review Share Jesus Without Fe Essay - 1093 Words

LIBERTY UNIVERSITY BAPTIST THEOLOGICAL SEMINARY Submitted to Dr. Terry Faulkenbury, in partial fulfillment of the requirements for the completion of the course 201440 Fall 2014 EVAN 525-D05 LUO by Bryan Fletcher November 16, 2014 ABSTRACT In his book Share Jesus Without Fear, William Fay lays out an easy and attainable way for one to reach people for Christ. A former mobster, and prostitution house owner, Fay says that if â€Å"God can take somebody like me and change him, he can take anybody in your life and change him as well.†1 In an easy to understand, comprehensive way, Fay shows how to overcome your fears and witness to those who are lost. By breaking down the six most common excuses one uses not†¦show more content†¦You may have seen their shirts on people or even their stickers on the back of cars that simply say NOTW. The owner, Aurelio F. Barreto III, has an amazing testimony just like William Fay’s. He came from a very successful business background, as he was the creator of the Dog Igloo, the doghouse shaped like an Eskimo igloo. He was extremely successful and was a multi-millionaire with not a care in the world. He always knew though, that something was missing. It wasn’t until the principle at his kid’s elementary school shared Jesus with him that he gave his life over to Christ. Through the unique way in which he runs C28 / NOTW, as a ministry to reach others for Christ first and foremost, thousands have come to know the Lord. What’s so amazing about this story however was not just the fact that Aurelio gave his life to Christ, but the fact that he had a best friend who was a Christian that never shared Jesus with him before. Although he knew him on a personal level for many years and knew he wasn’t truly happy, he never shared the joy that could be given him by Christ. It took a stranger to share his faith that brought Aurelio to the Lord. We must be reminded that we don’t want to be the one who didn’t take the opportunity to witness to a stranger. They may be just like William Fay or Aurelio F. Barreto III who were ready to give their lives to Christ and fill that hole in their lives, but more importantly, lets not be the Christian best

Monday, May 18, 2020

Essay about Great Britain and the Industrial Revolution

Great Britain and the Industrial Revolution Why did Great Britain lead the Industrial Revolution? The Industrial Revolution of the 18th century changed Europe forever. At the front of this change was Great Britain, which used some natural advantages and tremendous thinking and innovation to become the leader of the Industrial Revolution. First, Britain had some tremendous natural attributes. It was naturally endowed with many deposits of coal and iron ore, which were used heavily in the early stages of factory production. In addition, Britain was situated at a critical point for international trade. Its position between the United States and the rest of Europe allowed them to have a serious impact in all matters of trade.†¦show more content†¦Once the factory became common, technological advances were soon made to improve them, the most important of which was the division of labor. This use of factories increased economic growth two-fold and â€Å"facilitated economies of scales in mass-produced goods and the introduction of new technology for accelerating production† (Evans 110). Mass production made usually expensive items, such as shoes, less expensive and easily affordable by lower class and less wealthy people, which improved the quality of life and spurred on more advancement. One such advancement was James Watts improvement of the steam engine, which shifted factory power from water to steam, making possible steam driven machinery. This also led to an increased demand for iron and coal, which in turn led to an increase in the mining industries. Some of the most important advancements came in the production of cotton, where several inventions stood out: John Kays flying shuttle of 1733, which greatly increased weaving speed; James Hargreaves spinning jenny, which made possible the automatic production of thread; Richard Arkwright’s wate r frame; and Edmund Cartwright’s machine loom. It was the textile industry that pioneered the Industrial Revolution and its innovators encouraged others to continue the technological advancements that made Britains economy flourish. All of this innovation needed entrepreneurs to use capital to put the inventions to work, andShow MoreRelatedThe Industrial Revolution of Great Britain1107 Words   |  5 PagesThe Industrial Revolution of Great Britain The Industrial Revolution was a period from the 18th to the 19th century where major changes in agriculture, manufacturing, mining, transport, and technology had a tremendous effect on the social economic and cultural conditions starting in the Great Britain, then subsequently spreading throughout Europe, North America, and eventually the world. Reasons The Industrial Revolution, one of the most vital periods of change in Great Britain, occurredRead MoreThe Impact Of Great Britain On The Industrial Revolution2012 Words   |  9 Pagesdefinition over simplifies the industrial revolution. In reality the Industrial Revolution was much more complex and encompasses many different aspects. With that said the events that led to the Industrial Revolution were even more complicated. How and why Great Britain was the first to lead the Revolution was multifaceted and involves many aspects of economic and social developments. The predisposition of easily acquired recourse and healthy state politics allowed Great Britain to prosper. A core pieceRead MoreThe Industrial Revolution During Great Britain1296 Words   |  6 Pages The Industrial Revolution began in Great Britain. The Industrial Revolution was when this country took the right to mix people, laborers, and raw materials. This task was completed by making goods by machine compared to making goods by hand. The Industrial Revolution completely changed people’s lives and still experience its affects today. The Industrial Revolution made the lives of workers harder than it had before industrialization because of child labor, dangerous working conditions, and injuriesRead MoreThe Industrial Revolution in the Great Britain of the 1800s1205 Words   |  5 PagesGreat Britain had the perfect conditions to spearhead the first true revolution that had an effect in all aspects of life since the invention of fire. It possessed necessary prerequisites, such as formidable population size, bountiful coal and iron deposits, and the demand of such a revolution, to gain a head start over the rest of the world. The confluence of such factors culminated in a perfect storm, a storm that destined humanity to become more than an average species. The Industrial RevolutionRead MoreExploitation of Children during the Industrial Revolution in Great Britain1867 Words   |  7 PagesDuring the late eighteenth and early nineteenth centuries, Great Britain experienced a period of radical change and transformation. This era is referred to as the Industrial Revolution. It brought a surge of technological innovations, an increase in production, more world trade, and a rise in urban population. One of the most controversial and widely debated issues until today among historians is the use of child labor. Despite that this era led to massive economic growth and social development,Read MoreIn the late eighteenth century, the Industrial Revolution made its debut in Great Britain and900 Words   |  4 PagesIn the late eighteenth century, the Industrial Revolution made its debut in Great Britain and subsequently spread across Europe, North America and the rest of the world. These changes stimulated a major transformation in the way of life, and created a modern society that was no longer rooted in agricultural production but in industrial manufacture. Great Britain was able to emerge as the world’s first industrial nation through a combination of numerous factors such as natural resources, inventionsRead MoreThus, Great Britain, the first of the world countries endured industrial revolution, to the middle900 Words   |  4 PagesThus, Great Britain, the first of the world countries endured industrial revolution, to the middle of 19 century turns into the most powerful power possessing the biggest colonial empire which allowed to provide own industry with necessary and cheapest raw materials, and also an extensive sales market of finished products.Orientation of the major branches of production, and in particular textile, on the colonial market will have an adverse effect subsequently on economic development of Great BritainRead MoreThe Consequences of the Industrial Revolution in Great Britain (the Standard of Living Debate) and the Free Trade Era in Europe.1542 Words   |  7 PagesLecture 11: The Consequences of the Industrial Re volution in Great Britain (The Standard of Living Debate) and the Free Trade Era in Europe. I. The Consequences of the Industrial Revolution: The Standard of Living Debate. What happened to living standards during the Industrial Revolution? From today’s perspective, over 200 years later, most people would say that industrialization has raised living standards dramatically from those that prevailed in the 1700s. In fact, there is general agreementRead MoreThe Roots Of The Industrial Revolution1131 Words   |  5 Pagesroots of the industrial revolution started in Great Britain and Europe. There are many conditions and characteristics that attributed to the industrial revolution being born there. First, in the time leading up to the industrial revolution, when every other country was still using rudimentary agricultural techniques, the British were devising their own techniques to cheaply and more efficiently produce food. Next, The British had the upper hand leading to the industrial revolution because of theirRead MoreThe Industrial Revolution Lead The Founda tion For Some Of The Technology892 Words   |  4 PagesThe Industrial Revolution The Industrial Revolution lead the foundation for some of the technology we have today. It is also created jobs for many, and made small cities double overnight. All those listed makes the Industrial Revolution seem great however it was not all too pleasant and many people from children to adults lost their lives due to this technology boom, over population also happen due to this revolution as well. Thankfully most of the awful things the Industrial Revolution created

Tuesday, May 12, 2020

The Early History of the NAACP A Timeline

The National Association for the Advancement of Colored People (NAACP) is the oldest and most recognized civil rights organization in the United States. With more than 500,000 members, the NAACP works locally and nationally to â€Å"ensure political, educational, social, and economic equality for all, and to eliminate racial hatred and racial discrimination.† Since its founding in 1909, the organization has been responsible for some of the greatest achievements in civil rights history. 1909 A group of African-American and white men and women establish the NAACP. Founders include W.E.B. Du Bois (1868–1963), Mary White Ovington (1865–1951), Ida B. Wells (1862–1931), and William English Walling (1877–1936). The organization is originally called the National Negro Committee. 1911 The Crisis, the official monthly news publication of the organization, is established. This magazine will go on to cover events and issues relevant to African-Americans throughout the United States. During the Harlem Renaissance, many writers publish short stories, novel excerpts, and poems in its pages. 1915 Following the debut of The Birth of a Nation in theaters across the United States, the NAACP publishes a pamphlet entitled Fighting a Vicious Film: Protest Against The Birth of a Nation. Du Bois reviews the film in The Crisis and condemns its glorification of racist propaganda. The NAACP protests to have the movie banned throughout the United States. Although protests are not successful in the South, the organization successfully stops the film from being shown in Chicago, Denver, St. Louis, Pittsburgh, and Kansas City. 1917 On July 28, the NAACP organizes the Silent Parade, the largest civil rights protest in United States’ history. Beginning on 59th Street and Fifth Avenue in New York City, an estimated 10,000 marchers move silently up the streets holding signs that read, Mr. President, why not make America safe for democracy?† and Thou Shall Not Kill. The goal of the protest is to raise awareness about lynching, Jim Crow laws, and violent attacks against African-Americans. 1919 The NAACP publishes the pamphlet Thirty Years of Lynching in the United States: 1898–1918. The report is used to appeal to lawmakers to end the social, political, and economic terrorism associated with lynching. From May 1919 to October 1919, a number of race riots erupt in cities throughout the United States. In response, James Weldon Johnson (1871–1938), a prominent leader in the NAACP, organizes peaceful protests. 1930–1939 During this decade, the organization begins providing moral, economic, and legal support to African-Americans suffering criminal injustice. In 1931, the NAACP offers legal representation to the Scottsboro Boys, nine young adults who are falsely accused of raping two white women. The NAACPs defense of the boys brings national attention to the case. 1948 The 33rd U.S. President Harry Truman (1884–1972) becomes the first president to formally address the NAACP. Truman works with the organization to develop a commission to study and offer ideas to improve civil rights in the United States. That same year, Truman signs Executive Order 9981, which desegregates the United States Armed Services. The Order states that It is hereby declared to be the policy of the President that there shall be equality of treatment and opportunity for all persons in the armed services without regard to race, color, religion or national origin. This policy shall be put into effect as rapidly as possible, having due regard to the time required to effectuate any necessary changes without impairing efficiency or morale. 1954 The landmark Supreme Court decision, Brown v. Board of Education of Topeka, overturns the Plessy v. Ferguson ruling. The new decision states that racial segregation violates the Equal Protection Clause of the 14th Amendment. The ruling makes it unconstitutional to separate students of different races in public schools. Ten years later, the Civil Rights Act of 1964 makes it illegal to racially segregate public facilities. 1955 A local chapter secretary of the NAACP refuses to give up her seat on a segregated bus in Montgomery, Alabama. Her name is Rosa Parks (1913–2005) and her actions set the stage for the Montgomery Bus Boycott. The boycott becomes a springboard for organizations such as the NAACP, Southern Christian Leadership Conference (SCLC), and Urban League to develop a national civil rights movement. 1964–1965 The NAACP plays a pivotal role in the passage of the Civil Rights Act of 1964 and the Voting Rights Act of 1965. Through cases fought and won in the U.S. Supreme Court as well as grassroots initiatives such as the Freedom Summer, the NAACP appeals to various levels of government to change American society. Sources and Further Reading Gates Jr., Henry Louis. Life Upon These Shores: Looking at African American History, 1513-2008. New York: Alfred Knopf, 2011.  Sullivan, Patricia. Lift Every Voice: The NAACP and the Making of the Civil Rights Movement. New York: The New Press, 2009.Zangrando, Robert L. The NAACP and a Federal Antilynching Bill, 1934–1940. The Journal of Negro History 50.2 (1965): 106–17. Print.

Wednesday, May 6, 2020

Global Cultural Analysis China - 8072 Words

Contents Abstract 4 Introduction 5 Literature Review 5 Major dimensions and elements of culture in China 5 1.1.1 Major cultural dimensions in China 5 1.1.2 The cultural elements in China 8 The elements and dimensions integrated by locals conducting business†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..8 2.1.1 The integration of locals conducting business in China 9 How cultural elements in China compare to the US business and culture†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...8 3.1.1 Customs....................................................................................................10 3.1.2 Government Elections†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..11 Implications of US businesses†¦show more content†¦The geographical area of China is more than 9 million square kilometers and as a result, it is the fourth largest country in the world. There are several ethnic groups in China, the Han Chinese is the largest group, and it is found in almost all parts of the country. Other minority groups include Tibetan, Zhuang, Korean, and Mongol. The Chinese society is high context and non-verbal. The Chinese people acquire the knowledge of what they are supposed to do and say even if they are not told through conversation. Voice and facial expressions play a critical role in determining the feelings in a person. They do not have facial expressions when in a conversation. Direct eye contact is avoided because it is viewed as a symbol of disrespect (Clair Norris, 2011). The Chinese alphabet is very different from the others because characters represent whole ideas, concepts, or words. The dialect does not determine the symbols to be used and they are uniform throughout the different dialects. Chinese people speak the Mandarin and Cantonese. Cantonese dialect happens to be common and it is mainly spoken in the south while Mandarin is common in the northern part of the country. It is worth noting that a dialect is the way words are pronounced but not how they are written. Moreover, it isShow MoreRelatedGlobal Business Cultural Analysis: China Essay4992 Words   |  20 PagesGlobal Business Cultural Analysis: China Terry Lushbaugh BUSI 604 International Business Liberty University Abstract The following examines the nation of China and its trade relations with the world, particularly the United States. The focus is primarily on China’s culture and how it impacts business dealings with other countries. Areas examined include: Religion, Management Philosophy, and Business Etiquette. Also discussed is China’s growing status as a world super power and how thatRead MoreThe Conflict Between China And The United States1386 Words   |  6 Pagestheory of the â€Å"clash of civilizations† through cultural divisions in the context of the increasing global conflict between China and The United States. In essence, the â€Å"clash of civilizations† between China and the United States will be primarily based on the problem of cultural hegemony in the 21st century struggle for global dominance between these two modern nation states. Huntington’s theory provides ample evidence of the growing clash of religious cultural values, which are often bas ed on the atheisticRead MoreMultinational Companies : An Organization Essay1536 Words   |  7 Pagesmoving to global economy they need to involve in organizational learning and adjust to cooperate well with people and market. Multinational company must find the best idea and decision making between centralized and decentralized while they employ control and coordination (Zhang, M., Edwards C. 2017). The permanent task that all multinational companies facing is the control and coordination of international subsidiaries regardless of what country they are from such as Europe, Japan, US, China and everywhereRead MoreDisney Market Entry Strategy1610 Words   |  7 Pagestheir share of success in taking their parks and resorts into global markets. â€Å"60 years ago, the first Disney theme park opened, in California and was the brainchild of Walt Disney himself, who was motivated by the lack of entertainment options available to him and his two young daughters.† (Forbes, 2016). Disneyland California penetrated the market rapidly, and its popularity led to the opening of Disney World in Florida, followed by global expansion in Tokyo, Paris, and Hong Kong. Their latest expansionRead MoreThe Roles of Cul ture, Subculture, and Social Class in Consumer Behavior1215 Words   |  5 PagesSocial Class in Consumer Behavior Introduction The depth and variety of global expansion strategies today is accelerating rapidly as companies historically who have been highly effective in marketing, selling and service look to new nations to continue growing sales and profits. The roles of culture, subcultures and social classes serve as the framework for gaining new access into foreign markets. The effect of cultural distances in the areas of cultures, subcultures and social classes has alsoRead MoreChina: The Start of a New Era for Wal-Mart Global Expansion1514 Words   |  6 PagesWalMart in China Introduction WalMarts approach to global expansion exemplifies the journey of self-discovery many corporations who have a stable, profitable domestic base of operations go through as they attempt to enter new markets globally. For WalMart this meant confronting the exceptionally high level of ethnocentrism in their organization while also using their analytics-based prowess to better understand cultures, not just costs and profits (Ming-Ling, Donegan, Ganon, Kan, 2011). TheRead MoreAnalysis of General Environment1056 Words   |  5 Pages|Hsbc Bank (China) | |The Analysis of the General Environment of the HSBC in China (Mainland) | |Media Management | | Read MoreShui Fabrics Case Study Essay1485 Words   |  6 PagesShui Fabrics: A Critical Analysis of a Global Problem Shui Fabrics: A Critical Analysis of a Global Problem Introduction In this paper we will discuss the Shui Fabrics Case Study and its implications on managing in a global environment. The research of case studies gives us the opportunity to understand and apply the lessons we have learned in the course. The case explains that for 10 years, Shanghai Fabric Ltd., a Chinese fabrics company, and Rocky River Industries, a United StatesRead MoreA Brief Note On The International Business Situation1473 Words   |  6 PagesII. ANALYSIS OF THE INTERNATIONAL BUSINESS SITUATION A. Economic, political and legal analysis of the trading country 1. Describe the trading country’s economic system, economic information important to your proposed business/product/service, the level of foreign investment in that country According to China Highlights, prior to 1978, China maintained a command economy. Then, China launched multiple economic reforms. The central government made incentives for farmers. It also established SpecialRead MoreComparison Of Geert Hofstede s Six Dimensions Of Culture1143 Words   |  5 Pages Cultural Comparison and Contrast In today’s high tech global community, it is not uncommon to have companies in one country doing work with others clear across the world. It is important to keep in mind that understanding the role of culture, in the international business setting, is key to success and prosperity. It is essential and know that each nation has their own set of values and ways of interacting. For example, although the United States and China frequently do business together and are

Carpentry Wood and Tree House Free Essays

string(124) " squares are steel L-shaped squares that are very simple, but very important as it helps you lay out accurate right angles\." Kayla Allison Markwood H English 12 18 March 2011 Carpentry Working with wood is a skill that has been around since man created his first tool. From carpentry’s beginnings, it has developed enormously, but in its essence, the tools and techniques our modern carpenters use today are the same as those used in the Stone Age. The Bureau of Labor Statistics defines carpenters as â€Å"people who construct, erect, install and repair structures and fixtures made from wood and other materials. We will write a custom essay sample on Carpentry: Wood and Tree House or any similar topic only for you Order Now This trade has an extensive history, an expansive modern field, and with it, I plan to build a tree house, thus making a difference in a kid’s life. The term â€Å"carpentry† comes from the Late Latin term â€Å"carpentum† which means two-wheeled vehicle. The woodworkers of the Roman Empire built the chariots that allowed the fast travel. They also built the foundation for early highways, between which concrete cement was laid. The innovative ideas of these workers allowed for the Romans to conquer and build such a vast empire. The woodworkers were thus named carpenters. Carpentry began many years ago and emerged from nations all over the world. Early Europeans created long, wooden homes from planks of wood that measured up to one hundred feet. A Stone Age city from nine thousand years ago created their buildings from mud bricks, supported by posts and beams. The remnants of these buildings have allowed modern scholars to study the way carpentry has evolved over years and across the different cultures of the nations. The first known city’s population, who lived until at least 5600 B. C. lived in a unified series of structures that all linked together like a giant fort; they had heavy support beams in the walls and for a roof, smaller beams, reeds and packed mud. About thirty-seven centuries ago, on the island of Crete, in the middle of the Mediterranean Sea, the natives used wooden columns with a downward taper (opposite of those later made popular by the Greeks) and stone and mud-brick walls to cons truct the Palace of Knossos, home of the labyrinth housing the fabled Minotaur. One very notable accomplishment was the early Egyptians of four thousand B. C. who were already using copper and metal tools for woodworking. These people were proficient in some of the modern techniques we use now, such as drilling, dovetailing, which is a tight interlocking joint made by using a fan-shaped tenon fitted into a corresponding mortise, mitering, which is creating a diagonal seam at a corner in order to make a right angle, and mortising, or cutting square or rectangular holes, into the lumber. In the twelfth century, carpenter guilds began to form. There were three kinds of member in the guild: masters, journeymen and apprentices. The master carpenter would have a lot of experience and had the ability to take in an apprentice to whom he could pass on his knowledge. The apprentice would live with the master, train with him and would receive food, clothing, shelter and the master’s wisdom in lieu of a paycheck. After a long enough period of time, anywhere between five and nine years, the apprentice could continue on and become a journeyman. He could then work for payment, start his own shop, and after gaining enough experience would take on an apprentice himself and would thus become a â€Å"master. † The carpenter’s guilds were the beginning roots that would eventually grow into our modern labor unions and associations. The first Carpenter unions began in 1724 which helped regulate hours and pay for workers and allow for benefits and assistance for the unemployed member workers. After the first Industrial Revolution, a few modifications were made to the basic carpentry tools for greater efficiency, but they retained many of the same characteristics from the original design, most of which we still use today. Axes, hatchets and other thick blades were common for chopping wood, just as it is now. Chisels, which are tools with a sharp beveled edge, originated back then, as did the gouge, which is a chisel with a concavo-convex cross-section. Different kinds of saws were originated for different purposes and mallets, which are small, rubber hammers, and large metal hammers were also just as popular in the Middle Ages as they are now. In every modern carpenter’s garage or personal workshop, there are a few tools that are necessary for almost every project, whether it be large or small. The first one of these is the power circular saw. This is a power-driven saw in which a circular disc with a toothed edge that rotates at a high speed. It is particularly useful when used to cut across grains of wood on large or thick planks of wood. Another important tool to have is the nail gun. It uses compressed air to drive the nails into the wood. This saves both on work time and on energy levels, but as long as there is a basic hammer, it will do the trick. The power drill is of vital importance. Also called a pneumatic drill, it drills holes through the wood and attaches or detaches screws. Another necessity is the router, which is used to create hollowed areas in wood. It has a shaped cutter and can cut grooves into the wood. Another basic, but necessary, carpentry tool is the level. This is a device that helps the carpenter ensure the final project has straight edges. The old fashioned levels had two to four foot bars with a glass tube with a line on it in it. The newer levels, which are much more accurate, improved and user-friendly, are digital. Every house needs a tape measure, even for non-carpentry uses, but it is very important in a carpenter’s toolbox to have a tape measure so he or she can measure everything out accurately. The last vital thing to have in your toolbox is a framing square. Framing squares are steel L-shaped squares that are very simple, but very important as it helps you lay out accurate right angles. You read "Carpentry: Wood and Tree House" in category "Papers" Modern carpenters build all different things and use various materials, but true to their profession work primarily work with wood. There are a few popular kinds of woods often used by carpenters; three of these include ash, pine, and oak. Ash is usually found in northern latitudes. The color is greenish white when it’s young, but after it has matured, the older trees have turned into a dark, beautifully marked timber. Pine is a blanket term for all trees that bear cones, but it can be broadly distinguished into Red/Yellow (both of which are indifferently used) or White. The first kind has a ground color of yellow with pale red markings across it, whereas the other kind is a whitish color, hence the given names. Oak is another commonly used wood among carpenters. The best place to find Oak is in America and Great Britain. The grain of the wood considerably open, or porous, however it is extremely hard and durable. This makes it difficult to work and can dull a worker’s tools very easily, but because of its durability, it makes for ideal medium to work with for building houses, floors, staircases, doors, wall panels, tables, chairs, sideboards, and other pieces of furniture. It is dark in color and can be polished to a high sheen. The same basic steps are almost always used when getting ready before starting a job by all carpenters for the most part. They start by designing, if it is necessary to, and laying out their project; this includes all of the measuring, marking and arranging of the materials that needs to be done. After that, the carpenter will then cut and shape all of the materials, using a combination of his or her hand and power tools. The next step is to join the items together. This can be done by nails, staples or glue. To increase the accuracy in the final project, it is necessary to implement the tape measure and framing square through the entire process. Many carpenters do different carpentry tasks, but a lot of them specialize in one or two tasks. Those who remodel homes for instance, use a wide variety of skills. They will need to know how to do everything from building countertops to window frames. Others market themselves as experts in their specific fields, such as cabinet installation or moldings. Working as a carpenter can be stressful physically and mentally. The physical demands can involve standing for a long time, climbing, bending, kneeling and more. There is always a risk of getting hurt from slipping or falling from the roof or off a ladder or one could get seriously injured from working with the dangerous tools. As far as mentally, carpenters will usually work under independent contracts and with these can come a strict deadline. They usually average about 40 hours per week, which can also be stressful on the mind and body. About thirty-two percent of carpenters are self-employed. According to CollegeBoard, the average income of self-employed carpenters is $43,640. In this economy, self-employment can be hit or miss, but my good friends Paul and Samuel Jobe, who own Jobe’s Carpentry, and have inspired me with their successful business and have helped in increasing my interest in the trade. I was influenced into studying carpentry for my senior project for a variety of reasons. I love taking things apart to rebuild them and learning how things work. This trait is a testimony to my manual dexterity and the way my mind thinks mechanically. I think carpentry would be a creative and interesting way for me to express these skills and something I would enjoy. Another incentive that has drawn my interest has been that I really think it would be interesting to study the trade Jesus practiced, as part of my own walk of faith in an attempt to grow closer with Him. I wanted my project to affect more than my own life; I want to make a difference for someone, so I decided to rebuild a tree house that belongs to my 9 year old friend, Sam Ritner. The Ritners have had the tree house for longer than I’ve known them. They had it for their older sons who have long outgrown it. It is now falling part to the point that it is barely recognizable for what it truly is. I know that by rebuilding it, I will not only enjoy the work and the experience, but it will create a fun and exciting place for Sam and his friends to hang out which is fulfillment in itself. Making that sort of impact on a child’s life would mean the world to me. To begin, I’ll first go out to the tree house and evaluate the damage. Right now, it does not have a roof o r walls anymore. I will then clear out all the ivy and debris that’s grown up around it and take the measurements needed for the final project. As I previously mentioned, my friend, Samuel Jobe, is a carpenter and he has agreed to help me out through the design process and aid me in picking out the materials I need to complete it. This includes the measuring, marking and arranging the materials. After drawing up the blueprints for the tree house and taking a trip to the hardware store for all of our supplies, we’ll begin the actual construction on the tree house. First, I’ll stabilize the floor with crossbeams. The tree house currently has only one crossbeam still supporting the floor. I plan on installing at least two or three crossbeams in order to add more support to the floor. Then, I’ll remake the ladder. The ladder currently is missing a step and is very unstable. I plan on making the ladder by putting two pieces of wood on either side, and putting at least three or four smaller pieces for steps in the middle. Next, I’ll construct the framework and the support system of the house. As of right now, there is no framework on the tree house; there is only a platform. I will pre-fabricate the frame on the ground so I don’t need to try to construct it in the air. I plan on using brackets to screw the uprights of the frame to the floor. Then, I will erect the walls. At least one of the walls will have a window built in. I will use plywood for the walls and cover them in stucco or another type of siding. Then, I will make the roof. It will be a pitched roof, so rain water will easily roll off the top. To waterproof it and protect it from water, I will attach felt over a thin plywood base and then cover it with shingles. Also with applying these materials, we will add a waterproof stain as the first primer coat to the wood. Afterwards, I will put in the door and install the shutters of the windows. The window will be a rectangular window and will have a cross in the middle with shutters extending to the outsides of the window. Finally, I will put an outdoor stain on the wood as paint. It will be a dark brown color and will go over the waterproof stain that had been previously coated. The shutters will be painted dark forest green to add to the ambiance of the tree house. This will be sure to make the tree house as waterproof as possible, while also adding style and making it stand out. While building the tree house, I will photograph the process. This will include the before and after shots as well as pictures of it being constructed. The action shots will include me sawing the wood, drilling, and painting along with other challenging tasks. I will compile all of the pictures and create a scrapbook to bring in for my presentation to the judges. Carpentry is an interesting subject that has been practiced for thousands and thousands of years, since man created tools. To be using a craft that has been such an influence on the development of civilization and to be using it for to brighten a kid’s day makes the effort behind it so worthwhile. This project means a lot to me and I am proud to present it as my final project of high school. How to cite Carpentry: Wood and Tree House, Papers

Engston Auto Mirrors Plant Essay Example For Students

Engston Auto Mirrors Plant Essay Nicole Ferrin October 13, 2008 BUSA 305 Case Analysis Engstrom Auto Mirror Plant: Motivating in Good Times and Bad Engstrom Auto Mirror Plant is facing the problem of not being able to keep their employees motivated in both good and bad times. Before the problem occurred, Ron Bent, the plant manager, had adopted the Scanlon Plan. The Scanlon Plan was an incentive plan used to motivate employees and to drive changes in their behavior and attitudes. The plan consisted of monthly bonuses for employee productivity, communication meetings, a committee to encourage and evaluate employee’s suggestions, and overall improved working conditions. Employees were satisfied with their jobs and motivated to be productive. Over time, changes needed to be made to adjust the Scanlon plan because employees became less satisfied and enthusiastic. Employees no longer trusted the management and committees; they believed the management team may be changing the ratios and numbers that affected their monthly bonuses. Also, employees began to think the plan was unfair. Bent was not surprised by the reactions of his employees, he knew the plan needed to be revised every so often. In 2005, before he could decide how to revise the plan, the industry downturn gradually decreased the company’s sales figures and the employee morale. The employees weren’t receiving monthly bonuses due to low productivity and Bent had to start looking into the idea of a layoff. He warned the employees of a layoff occurring if sales figures didn’t improve, but the employees didn’t listen. Finally a layoff did occur and it was like an â€Å"emotional lightning rod† for the plant and a dividing line between the good and bad times. By 2007, there was increasing evidence of dissatisfied employees and suspected pilfering. Employees had lost their motivation to work productively. So what caused such a decrease in employee motivation at the Engstrom Auto Mirror Plant? The Scanlon Plan was adopted to improve motivation which would also improve other workforce factors. Although, the plan only seemed to work during good times; as soon as things began to go wrong and head for the bad, the Scanlon Plan alone could no longer motivate the employees. One reason for why it wasn’t able to motivate employees during the bad times because of its variable-pay program. According to Robbins and Judge, authors of Organizational Behavior, a variable-pay program is â€Å"a pay plan that bases a portion of an employee’s pay on some individual and/or organizational measure of performance† (p. 229). Engstrom developed a bonus pay, but managers were able to adjust the value for returns and increases or decreases in inventory which would change the size of the employee bonuses. In Organizational Behavior, it is explained that bonuses are part of the variable-pay program and can be used as an incentive, but because Bent allowed for the calculation for the bonuses to be altered by management, employees lost trust in their management instead of seeing the industry downturn due to profitability trends as the reason for bonuses being low or non-existing. The lost of trust in management led to less motivated employees. Bent did not adopt the idea of a variable-pay program usefully. Also, employee motivation didn’t occur in both good times and bad because the job design didn’t match the Job Characteristics Model (JCM). Robbins and Judge describe the JCM as â€Å"a model that proposes that any job can be described in terms of five core job dimensions: skill variety, task identity, task significance, autonomy, and feedback† (p. 215). If a job has the one of the first three characteristics—skill variety, task identity, and task significance—and both autonomy and feedback, motivation will occur. Personal Story - A Chain Reaction EssayFirst of all, Bent could use job rotation. Job rotation is when an employee is periodically shifted from one task to another when an activity is no longer challenging, but the nature of the work would stay the same. According to Robbins and Judge, â€Å"this would reduce boredom and increase motivation through diversifying employee’s activities, and helps employees better understand how their work contributes to the organization† (p. 218-219). Bent could also use job enlargement. Job enlargement consists of increasing the number and variety of tasks an employee performs. This is different from job rotation because the employees’ job would be actually changing; the nature of the employee’s work would be different. The best choice of redesign that Bent should choose for his Engstrom Auto Mirror Plant is job enrichment. Robbins and Judge explain it as, â€Å"an enriched job organizes tasks so as to allow the worker to do a complete activity, increases the employee’s freedom and independence, increases responsibility, and provides feedback so individuals will be able to assess and correct their own performance† (p. 220). If Bent were to redesign his plant to have job enrichment, he would most likely see a great increase in motivation and satisfaction, and also reduced absenteeism and turnover costs. If the Engstrom Auto Mirror Plant, adopted the Job Characteristics Model as their plan to motivate their employees, employees would be motivated at all times. The problem with the Scanlon Plan was that when things went bad in the company, the employees would blame the plan for any problems and lose motivation. By using the Job Characteristics Model, employees would have a hard time placing the blame on it. Also, during the bad times, the working conditions of employees wouldn’t be affected very much or at all because the model is based more on individual work than as the whole organization production. Ron Bent should consider ending the Scanlon Plan and then using the Job Characteristics Model to motivate his employees during both the good times and bad. Work Cited Beer, M. Collins, E. (2008). Engstrom Auto Mirror Plant: Motivating in Good Times and Bad. Retrieved October 13, 2008, from Harvard Business School Publishing. Judge, T. Robbins, S. (2008). Organizational Behavior. New Jersey: Pearson Prentice Hall.

Friday, May 1, 2020

Accounting Theory and Contemporary Issues Utopian Sustainable Accoun

Question: Discuss about the Accounting Theory and Contemporary Issues for Utopian Sustainable Accounting. Answer: Introduction This report aims to provide an insight into the benefits of IFRS in sustainability reporting by an organization. IFRS are the global standards, which are necessary for creating a sound and sustainable financial reporting system across the business world. A sustainable reporting is required by internal as well as external stakeholders of a company in order to evaluate its overall performance. The report incorporates a literature review to summarize and clarify the importance of adopting IFRS framework for an organization. A brief description of current and potential uses of accounting standards in China has also been included. Finally, the report presents with a brief conclusion about the use of IFRS across the world in order to meet modern business needs. Part A Usefulness of IFRS for sustainable reporting: According to Bensadon and Praquin (2016), IFRS (International Financial Reporting Standards) refers to a single set of accounting standards, which has been recognized as a common global language by IASB (International Accounting Standards Board) in todays business era. Sustainable reporting refers to a form of organizational report, which communicates necessary information about the social, economic, environmental, and corporate activities and policies of business to its users. Few years before, companies used to produce sustainability report, using their own made standards, due to which the users found it difficult to make comparison of a company with another one across the borders and jurisdictions. In the view of Ramin and Reiman (2013), whether an organization is small or large, IFRS helps them by providing key global guidelines so that they can make and provide sustainable report easily. In todays modern corporate world, the need of sustainability reporting has become a major is sue for the organizations. In 21st century, people usually want to do business with the companies if the financial statements of that company are reliable and designed using IFRS framework. Because, there comes various legal hurdles in the implementation of sustainable reporting, IFRS designs a widely used framework to assist companies in the preparation of sustainability reports and required disclosures to create value for existing and potential users. The management and the government of countries need to invest more and more time and resources on issue of sustainability. Traditionally, financial reporting of most of the companies was used to be influenced by the limitation of time and resources, along with unpredictable changes and emergence of new standards. Over the recent years, many companies around the world have taken a move towards IFRS framework and experienced its advantages for the future success of their business. IFRS enables an organization to deliver other benefits in its reporting system like financial transparency, reliability, high quality, great speed and accuracy. In support of this, Sisaye (2015) states that acceptance of these standards brings process efficiency, consistency, and comparability in sustainability report preparation of a company and develops confidence and trust among its management and stakeholders. Sustainability reporting is useful not only for the users, but also for the entire organization, as it increases its productivity and improves all over performance and reputation of the organization. Companies around the world, now try to fill the difference between their reporting standards and sustainable data by using IFRS practices. Adoption of IFRS framework minimizes accounting compliance cost of a firm because the framework is concise than GAAP. IFRS also provides some exceptions which eliminate confusion and conflicts among various organizations while comparing their financial statements. As per James (2015), IFRS is mainly based on principles rather than rules, which facilitates the organization to arrive at reasonable valuation. It proves to be more flexible so that company owners can modify it according to their business situations. Moreover, IFRS system is free from any legal or other national constraints and interventions. Fox et al (2013) also depicts that IFRS enables the companies to report a more clear and understandable picture of a business to its users. The framework also facilitates the management and external auditors to deliver professional judgement on the basis of sustainability report of the company. A better understanding of risks and opportunities of a business can be easily gained by IFR S framework used in sustainable report. In support of this, Dumay (2016) portrays that the sustainable report can further help the management in designing long-term business strategy and policy and business plan. IFRS allows the companies to establish a positive relationship between financial and non-financial performance of a business. IFRS brings harmonization in accounting standards applied by companies worldwide for minimizing errors, so as to enhance companys credibility and reliance of stakeholders. Implementation of IFRS results in reducing cost of capital and raising market liquidity by lowering transaction costs for the investors of a company. It also facilitates extensive capital formation and cash flows on the global level. Greatest economic benefits are achieved by the countries, where IFRS framework is adopted, as it increases market value of shares. Sustainable reports produced by companies using IFRS framework, improves perception of society towards the companies. Apart from this, the framework also allows improvements in culture and technological sustainability of a company. In addition to this, Atkins (2015) states that implementation of IFRS facilitates full disclosure of material accounting information in the financial statements and allows trading based on private information to a large extent. It has been observed over the last few years that cost of equity is relatively low for weak institutional infrastructural companies which adopt IFRS practices and thereby, results in lower cost of borrowing equity capital. In support of this, Kaya, and Koch 2015) depicts that sustainable report enables a company to assess its own operations and competitive benchmarking. Since the banking crisis, IFRS has gained more significance in the sustainable reporting of companies, particularly in those, where business assets and liabilities are required to be measured on fair value. It has been observed that many companies around the world dont want to spend on introducing their own standard-setter bodies, so they take a long-term move towards IFRS adoption. Also, Tan e t al (2016) examined that the internal politics of companies has influenced their decision to adopt IFRS framework, instead of their domestic standards. Efficiency of capital markets can be increased by harmonization of accounting standards through IFRS. Most of the companies which operate in a country where foreign trade is considered as an important part are expected to adopt IFRS practices, in order to increase their share of foreign capital. Part B Evolution of Accounting Standards in China: The role and significance of accounting standards cannot be overlooked in developing the economy of China. Chinese accounting standards have been proven to be a milestone in the history of Chinese accounting structure, since 1990s. In the history of Chinese accounting, accounting practices have found their root from the Maoist ideology. After 1990, Peoples Republic of China came into being, which marked an emergence of a new phase of Chinese accounting. Accounting in the context of budgetary management, and capital accounting has analysed the sociological conditions of Chinese economic structure (Chen et al., 2014). Accounting standards in China has extended its application to bookkeeping and capitalism. The development of accounting standards has influenced both cultural and environmental aspect of China. It also resulted in a significant contribution to the adoption of International Accounting Standards. Thus, China has experienced a historic evolution of accounting standards which can be seen in the writings and actions of Confucius philosophers of China. The philosophers contended that accounting must be proper in order to prepare and present sustainable reporting. One of the main characteristics of which led to the popularity of Chinese accounting standards was the evolution of bookkeeping by Chinese companies (Xu et al., 2014). Also, an increased innovation in the styles of bookkeeping changed the social and cultural traditions of accounting in China. In 20th century, Ministry of finance of China had announced listing of more than 1000 companies to be listed on the Shenzhen and Shanghai stock markets in order to come closer with International Accounting Standards. A move towards International Standards: In 1980, a significant transformation took place in Accounting Society of China. More liberal economic policies were developed by the government of China in order to take the economy towards a market-oriented economy from a socialist economy. With the increased number of foreign companies, most of the companies started to operate their business in China through joint ventures and other forms of mergers. Later in 1993, in order to bring harmonization and uniformity, many accounting standards of China were integrated with International Accounting Standards (Li, and Guo, 2016). The Ministry of Finance, then also declared that all small and medium enterprises need to incorporate newly developed accounting standards into their existing accounting principles. It was declared so as to minimize or completely eliminate inconsistency of different accounting principles used by different companies and to enable companies to produce more reliable and sustainable reports. Again in 2006, the Minist ry of Finance of China issued a series of revised accounting standards for business enterprises, which had a positive impact on market economy of China. These standards were introduced in the light of socio-legal factors and macro-economic approach of the country. Uses of Accounting Standards in China: There does not exist any universal standard on sustainability reporting. Different countries issue their own accounting standards framework, suiting their economy. In China, all enterprises have to prepare their financial statements using Chinese Accounting Standards (CAS). The CAS structure is generally based on Accounting Standards for Business Enterprises (ASBE). An important characteristic of ASBE is that it is very much similar to IFRS (Noronha et al., 2013). This similarity provides CAS a chance to come closer to International Accounting Standards in order to provide sustainable reporting. Because, Chinese Accounting Standards are evaluated in a period when China was the only owner of the industry, these standards are peculiar in nature. However, when it had changed to a market economy, a need of high-quality accounting report was aroused. In order to attract new foreign investors and foreign capital, new accounting standards were developed. In 2006, a new accounting standard 3 8 was incorporated in Chinese accounting standards to ensure sustainable reporting (Ieng Chu et al., 2012). They were taken from IFRS, which were approved and affirmed by IASB (International Accounting Standards Board). The new CAS includes every aspect of IFRS, except a few principles which are applied according to Chinese circumstances. It enhances the confidence of foreign investors in Chinese financial market and sustainable reporting. The main purpose of formulating new accounting standards is to enable the Chinese companies to produce sustainability reports, irrespective of which accounting standard system, the companies adopt. The CAS has changed not only the business results and assets valuation of an enterprise but also the presentation of financial statements. For example, earlier, goodwill was used to be amortised but now, it is tested every year for impairment. Also, minority holdings are put besides equity capital and the cost of development are capitalized. CAS contains guidance that enables individuals working in the field of accounting and finance, to take fair judgements (Marquis and Qian, 2013). Fair value management is also incorporated in new CAS while, in the past historical cost method was generally taken into use as a measurement principle for assets. The new accounting standards in China now, demands enhanced disclosure requirements in order to integrate with IFRS framework. Such disclosures inc lude disclosure of risk and disclosure of methods adopted to assess fair value of financial items. It is a noteworthy fact that both voluntary and mandatory approaches in has led to the enhanced demand of sustainable reporting by the organizations in most of the jurisdictions of China. Moreover, in order to improve corporate responsibility, rapid increase in full disclosure of essential items in financial statements has been noticed. A major factor that determines the sustainability of financial reporting is its quality. The CAS has also identified other factors such as relevant and faithful presentation of information that determine sustainability of financial reports of a company in order to draw meaningful decisions. The new CAS allows the companies to predict accurate value and business outcomes (Turker and Altuntas, 2014). Higher value relevance in financial reporting now, also forms a part of CAS so as to come in line with IFRS framework. It is observed that in the reform process of accounting system of China, IFRS played an important role by introducing International Accounting practices instead of classifying as per government, ownership, and industry rules. The CAS also issues major guidelines for various industries and has made sustainability reporting mandatory for them. The new structure encourages organizations to disclose all material things that may influence stakeholders decisions. It leads to cre ation of value for in the long-run, in relation to cross-border business dealings. The CAS structure in conformity with IFRS allows a degree of transparency to its users in the business dealings, which can lead to efficient decision-making. ABSE has also increased the disclosure requirements. The fundamental changes in CAS have been aligned with Generally Accepted Accounting Principles (GAAP) of China (Martnezà ¢Ã¢â€š ¬Ã‚ Ferrero et al., 2015). The uniformity in the standards promotes active participation of various organizations to positively respond to market situations and also reduces the burden of corporate reporting. Companies in under-developed regions of China have limited finance facility and so they are required more to disclose important sources of raising debt in financial statements than other companies. Foreign investors find earnings more informative and value-relevant due to incorporation of IFRS framework in Chinese accounting system. The new developments in Chinese Standards have created a need to reform old accounting standards into a modern structure so as to take into account the interests of all stakeholders. Chinese Accounting Standards can be considered as a small part of IFRS framework. This is because everything contained in IFRS framework is also permitted under Chinese Accounting Standards. However, CAS does not deal with a wide range of other advantages, which can be enjoyed under IFRS structure. Approx 95% of accounting in IFRS is similar in CAS structure which assists businesses to produce sustainable reporting. Chinese Accounting Standards contain more rules so it can be said that it has almost the same standing as US GAAP and lies within IFRS structure (Shan, and Troshani, 2016). The accounting standards in China regularly keep on changing so as to align with principle-based IFRS structure. The foreign investors dealing with Chinese business organizations need to know CAS structure fully so that they can prepare a sustainable reporting for their stakeholders across the world. It includes right interpretation of Chinese accounting principles, adopting suitable methods to incorpo rate Chinese accounting standards in their countrys accounting structure, and risks and opportunities which are associated with Chinese accounting. Chinese companies whose securities are listed in Stock exchange of Hong Kong usually adopt International Accounting Standards, Hong Kong Financial Reporting Standards along with Chinese Accounting Standards in order to provide sustainable reporting. ABSE No.33 Consolidated Financial Statements was revised on the basis of developments in IFRS. In this new standard, financial statements of investment companies were exempted from being consolidated. Also some special transactions were provided with new guidelines. Similarly ABSE No.40 on Joint Arrangements is a newly introduced accounting standard, fully based on IFRS 11, which divided ABSE No.40 into parts, that is joint operation and joint venture (Lee, 2016). According to the new standard joint arrangements are identified and classified on the basis of new requirements and particular accounting standards. A new accounting standard with reference to IFRS structure is also developed, named, ABSE No. 41 Disclosure of Interests in Other Entities. This accounting standard of China is based on the principles of IFRS 12 Disclosure of Interests in Other Entities, which focus on improvement of disclosure of interests in subsidiaries in Chinese accounting standard. The new standard state s that organizations preparing both consolidated and individual financial statements should disclose the necessary information in the notes to accounts but these organizations need not to repeat the disclosure of same information in individual financial statements (Cheng, and Kung, 2016). Adoption of new accounting standards in China will definitely bring good opportunities and benefits for Chinese companies. This is because the Chinese companies will be able to produce sustainable reports in the same way as other foreign companies around the world produce reports by complying with IFRS framework. Chinese companies are also playing an important role in the world y accepting new standards. It is due to the fact that IFRS incorporation in Chinese accounting standards reduces cost of complying while operating in various jurisdictions for the companies. In addition to this, many Chinese companies who have accepted and developed their accounting standards according to International Accounting Standards, get an opportunity to participate in the major activities of International Accounting Standards Board. ABSE has a significant impact on net assets and sustainable reporting system of a Chinese entity (Bao, 2016). For example, land use rights, as per ABSE, are considered as intangible assets. They are not classified as operating assets. However, when accounting is done on the basis of investment property in context of land use rights then in such a case, companies are free to use cost model instead of fair value model. Another example is of ASBE No.36, which ensures that Chinese companies financial statements reflect full disclosures to draw attention of their users as the sustainable financial statements are affected by respective companys financial position and existing related parties. Conclusion From the above discussions, it is concluded that there is no single accounting standard that can be adopted by all countries worldwide. However, in order to bring uniformity and harmony in the standardization at the global level, IASB has issued IFRS, which acts as a common global language for preparing sustainable reporting. The research suggests that formulation of IFRS framework in Chinese economy has made entitys reporting system more reliable, meaningful and sustainable. It is also reflected that adoption of IFRS in the future can facilitate a balanced and consistent growth of the companies around the world. 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