The Articles of Confederation :: American America History

The Articles of Confederation During the Revolutionary period, the United States and Britain had many conflicts. Between 1763-1776, there were issues among these two countries. Between 1780-1789, there were issues about the federal government and the states under the Articles of Confederation. Two of these issues happened to be the foreign affairs between Britain and the United States, and the economy of the federal government. Subsequently following the French and Indian War, which happened to be where the British fought for the American colonies, Britain was in great need to pay its debts. Holding the war against the colonies, Britain decided to tax the colonies to pay for their large debt. Not being treated as members of the British Empire, the colonists were angered at the thought of being a source for Britain?s revenue. Acting in protest to what the colonies considered to be unjust laws, the colonists resisted attempts to be taxed, claiming as long as they weren?t allowed fair representation in the English Parliament, they would not pay. In 1650, a series of laws called the Navigation Acts were issued for the American colonies; although they did not come into full effect until after the French and Indian War. These laws prohibited the trade of certain items, which made it difficult for merchants who relied on French, Spanish, and other foreign countries for business. These restrictions angered the merchants, seeing as they were not allowed to make specific products in the colonies any longer, Heavy tariffs made trade nearly impossible and led the colonists to believe Britain was purposely doing this to hurt the economy of the colonists. England enacted laws to create trouble with trade between the colonies and other countries. In 1764, the Sugar Act was issued; this law taxed sugar, textiles, and other goods. One year following this the Stamp Act was put into effect, taxing all legal documents, newspapers, and playing cards. Shortly after, the Townshend Acts came into place, taxing lead, glass, iron, and manufactured goods within the colonies. The colonists became infuriated at these new laws stating they were too heavy and were levied without their direct consent. Britain thought it only necessary to place troops in America for the safety and protection of their colonies. They thought since they were doing such a great favor for the colonies, that it was only fair, and that the colonists would not mind providing the supplies needed to tend and care for the troops sent there.

Organizational development Essay

Although the main reasons people resist change is the fear of the unknown, breaking routines and incongruent team dynamics, organizational change is necessary if the organization is to remain competitive. Change is a combination of action orientation and research orientation†¦ but most importantly, every organization, whether large or small requires one or more change agents. Organizational development is a set of behavioral science based theories, values, strategies and technologies aimed at planned change of the organizational work setting for the purpose of enhancing individual development and improving organizational performance through the alteration of organizational members on the job behaviors† (Jex, & Britt, 2007. ) Organizational change is necessary if the organization is to remain competitive. Social Psychologist, Kurt Lewin, developed the force field analysis model to help us understand how the change process works. One side of the force field model represents the driving forces that push organizations toward a new state of affairs. â€Å"There are driving forces in the external environment such as globalization, virtual work and a changing workforce. Within these external forces, corporate leaders create driving forces within the organization so the organization anticipates the external factors. Internal originated forces are difficult to apply because they lack external justifications, so effective transformational leadership as well as structural change mechanisms are necessary to legitimate and support internal driving forces†. The other side of Lewins model represents the restraining forces that maintain the status quo. Restraining forces are commonly called â€Å"resistance to change† (McShane & VonGlinlow, 2008), because they appear as employee behaviors that block the change process. Stability will occur when these two forces are equal with each other but in opposite directions. The main reasons people resist change is fear of the unknown, breaking routines and incongruent team dynamics. According to Lewins force field analysis model â€Å"effective change occurs by unfreezing the current situation, moving to a desired condition and then refreezing the system so it remains in this desired state. Unfreezing occurs when the driving forces are stronger than the restraining forces. This happens by making the driving forces stronger, weakening or removing the restraining forces, or a combination of both† (McShane & VonGlinlow, 2008) Creating urgency, which represent the driving forces for change, will push employees out of their comfort zones. Many of top management leaders will buffer their employees from external factors and the result is the employees do not understand the need for change and will resist. â€Å"Employees need to feel an urgency to change; which occurs by informing them about competitors, changing consumer trends, impending government regulations and other driving forces† (McShane & VonGlinlow, 2008) Another way to fuel the urgency to change is by putting employees in direct contact with customers. Dissatisfied customers are a compelling driving force for change because of adverse consequences for the organizations survival and success. Exposing employees to external forces can also strengthen the urgency for change, but a leader needs to begin the change process before problems come knocking. â€Å"Creating an urgency for change when an organization is riding high requires a lot of persuasion and influence that helps employees visualize future competitive threats and environmental shifts† (McShane & VonGlinlow, 2008) Effective change requires more than making employees aware of the driving forces. It involves reducing or removing the restraining forces. There are six ways to overcome employee resistance, communication, learning, employee involvement and stress management. American Industrialist Andrew Carnegie once said â€Å"take away my people and soon grass will grow on the factory floor, take away my factories but leave my people and soon we will have a new and better factory. †( Library of Congress, 2009) Organizations are not buildings, machinery or financial assets; they are the people in them. Organizations are human entities, full of life, sometimes fragile, always exciting.

Working with Financial Statements

Working with Financial Statements Accounting is the heart and soul of executing a successful business. Accounting is used to provide record for all items that are paid and received for a business over any period of time. Within the purpose of accounting lies the need to provide continuity and sustainability within a business, without it a business will not thrive. The information obtained is kept on record, in order to give insight to upper management on data concerning the daily revenue and expenses of that business. This data is needed to not only inform the employees of the business, but also the investing parties of that business as well.Success in business is equated to being accountable of all aspects of revenue and expenses. To help aid in the understanding of the practice of accounting, Team A will discuss the subjects of revenue and expense recognition principles. We will also discuss the importance of journal adjustments that are prepaid, unearned, and accrued for both reve nues and expenses over time. Each item discussed helps provided and maintains a balance for the completion of a financial statement. If entered correctly, the all entries used will provide a clear picture of the account efforts of any business.The Revenue Recognition and Expense Recognition Principle Being able to account for a business’s revenues and expenses in a certain accounting period is difficult to determine. To do it correctly, one would need to understand two principles that set the standard; the revenue recognition principle and the expense recognition principle. In chapter 4 of our textbook Financial Accounting Tools for Business Decision Making, it states â€Å"the revenue recognition principle requires that companies recognize revenue in the accounting period in which it is earned.In a service company, revenue is considered to be earned at the time the service is performed. † Therefore, the definition is that it is only to be recorded when the items sold where the profit can be estimated reliability and when the amount is recoverable. What tells the revenue to be recognized and to ignore when the cash inflows occur is when the account will use the accrual basis of accounting. An example to illustrate revenue recognition principle is when a phone company sells talk time through scratch cars. There is no revenue to recognize when a customer purchased the scratch card.The revenue is recognized when the customer has made the call and actually consumed the talk time. The expense recognition principle is defined in the same chapter as, â€Å"The principle that dictates that companies match efforts (expenses) with results (revenues). † They provide a simple rule to remember as â€Å"Let the expenses follow the revenues. † which would indicate how the expense recognition goes hand and hand with the revenue recognition. To illustrate that, we could say it is sales commission owed to an employee because it is based on the total of a sale.In the same accounting period as the sale, the commission expense is when it should be recorded. At the same time, the sale is recognized and expensed when the cost of inventory is delivered to the customer. That is when the commission expense should be recorded in the same accounting period as the sale. That would be the example of the matching principle is associated with the cause and effect of accounting. Situations That Require Adjusting Journal Entries Adjusting entries are grouped as deferrals and accruals and each has two subgroups. The two categories of deferrals are prepaid expenses and unearned revenue.Prepaid expenses are recorded as assets until they are used or consumed. For example prepaid monthly insurance is recorded as an asset until the coverage has been consumed. Because prepaid expenses expire with time does not require daily adjustments, which would be unrealistic. When preparing financial statements adjusting entries are made to record the expense co nsumed of the prepaid assets and show the remaining amounts in the asset account. Unearned revenue is when cash is received before service is provided, which increases the liability account. For that reason unearned revenue are opposite of prepaid expenses.When a company receives a payment for a future service, it credits liability the unearned revenue account increases. The recognition process occurs during the accounting period where the service was provided. Then the company makes the adjusting entry for the unearned revenue by debiting the liability account and crediting the revenue account. Before the adjustment is made liabilities are overstated and revenue is understated. The second category for adjusting entries is for accruals. Preceding the entry adjustments the revenue account or the expense account are understated.Consequently the entry adjustment for accruals increases the balance sheet and income statement account. Accrued revenue is accumulated revenue that is not rec orded at the statement date because revenue is accrued with passing time, which is impractical to record daily. The adjusting entry records the amount owed to a business at the balance sheet date and the revenue earned in that time. The adjusting entry increases both the revenue account and the asset account. If services provided to client that were not billed will not be recorded.The accrual of unrecorded service account increases accounts receivable, which also increases stockholder equity by increasing revenue account. It would be unethical for a company to backdate sales or accounts receivable to increase revenue and asset accounts to meet a quarter’s target sales. Expenses incurred but not yet paid or recorded at the statement date are called accrued expenses. Adjustments are made to recognize expenses incurred at the current accounting period and record debt that is present at the balance sheet date. Consequently adjusting entry increase expense account and increase lia bility account.Why Adjusting Entries are Important Every business or organization makes adjusting entries in the end of a set accounting period. Adjusting entries are entries made at the end of an accounting period to make certain that the profits and expenditures recognition principles are followed (Kimmel, Weygandt, & Kieso, 2011). Accrual transactions and the purposes of these transactions should be reported when these financial actions occur. These actions should be recorded not only when cash is paid or received but also anytime a financial action takes place.These important concepts in accounting are imperative because they recognize net gains or losses and a business’ financial position can be identified within the accounting period. The preparations of general entries and postings are important and the information added to these journals should be precise and reliable. The truth in numbers is critical, and the information should be calculated exactly. There are numero us reasons regarding why adjusting entries are important. To establish if the accurate value of cost of goods sold and gross profit, adjusting entry of closing stock is needed.To determine the correct value of net profit, adjusting entry of depreciation is needed. Making adjusting entries of advance expenses are essential because after this step is completed an accountant can take away advance expense from expenses collected, and this will be charged in next accounting period when these expenses will be payable. To show the correct amounts due to a third party and to show correct expenses for the accounting period making adjusting entries of outstanding expenses are important. In this entry the accountant must have debit expense and credit outstanding expense for a third party accounted for. ConclusionAs one can see, revenue recognition and expense recognition are important parts of the accounting process of any business. It is also important to understand what situations require a company to adjust their journal entries and why it is so important to do so. With the appropriate accounting techniques and accurate journaling, a company’s financial statements become more accurate and easier for both internal and external users to understand. Not only do accurate financial statements keep a company above suspicion and consequence, but it helps users make informed decisions about that company based on its financial health.Without good decision making based on accurate information, a company will not be able to succeed. References Kimmel, P. D. , Weygandt, J. J. , & Kieso, D. E. ( 2010). Financial accounting: Tools for business decision making (6th ed. ). Hoboken, NJ: John Wiley & Sons. 2011 Financial Principles Explained. Retrieved from http://accountingexplained. com/financial/principles/revenue-recognition Walther, L. (2012) Financial Accounting 2012 Edition. Retrieved from http://www. principlesofaccounting. com/chapter3/chapter3. html sofaccounting. com/ chapter3/chapter3. html

East Of Eden Essays - English-language Films, Free Essays

East Of Eden Essays - English-language Films, Free Essays East Of Eden Clinging together in the face of lonliness and alienation, George and Lennie desperately seek to escape their poverty, and strive to transform their chimerical dream into a reality. This heartfelt dream is what sets George and Lennie aside from the other men, yet ironically it is so easily shattered. Throughout the book Of Mice and Men, by John Steinbeck, copious comparisons to animals are stated, signifying that their antagonistic way of life was not suitable for humans; This animal imagery helps elucidate the somewhat abstract ideals and character traits present in the text. Lennies demeanor is compared to many animals, Lennies death is compared to the death of Curlys dog, and even the end of Georges and Lennies dream is represented by a heron and the snake. To thoroughly describe Lennies bizarre disposition, Steinbeck compares him to a bear, horse, terrier, and a bull. Large and capable of violence, yet clueless and tender like a bear Lennie is totally unpredictable at times. Lennie is also similar to a bear in that his hands are huge like bear paws, and in the closing of the story he is said to Creep as silently as a bear would. Snorting into the water, Lennie reminds George of a horse. Similarly to how Lennie is compared to bear, he is said to be as strong as a bull; Lennie is also reluctant like a terrier who does not want to bring a ball to his master, but Lennie finally gives George his mouse. The brilliantly cryptic foreshadowing of Lennies death is told through the shooting of Candys dog. Candys dog is old and is not useful any more, so therefore the men in the bunk house want to dispose of him. Forcing the reluctant Candy to let them kill his dog was an arduous task, but the insistent nagging finally makes Candy capitulate his o ld dog to them. The dog is not only unsuspecting, but also helpless to the bullet that passes through the base of his skull killing him in an instant though without pain. Analogously Lennie is killed the same way, and even though George is reluctant, he knows that it is his obligation kill Lennie. Probably the most tragic point in the story is the realization that George and Lennies dream will not come true. A little snake slithering in the pool of water, totally unsuspecting his fate, is suddenly swallowed by a heron looking to satisfy his hunger. Curlys wife is searching to satisfy her hunger for someone to converse with, someone who will listen to her stories and to commiserate with her. She causes Lennie to break her neck, which ends Lennies life, and suddenly shatters his, Georges, Candys, and Crooks dream. These examples of animal imagery help illustrate John Steinbecks message, and define the present theme. The characters in the book posses many eclectic characteristics which make correspond to certain animals. This tragic story possesses a certain clandestine message, and it can be interpreted in many different ways. The one point that is most obviously stated is that being different is not easy, and that some people are not meant to exist on this Earth. Another conspicuous notion is that dreams should be guarded strongly, because as hastily as you conceived them they could be snatched from you without clemency. Bibliography The book Of mice and men.

Resistance and Opposition in the GDR

Resistance and Opposition in the GDR Even though the authoritarian regime of the German Democratic Republic (GDR) lasted for 50 years, there had always been resistance and opposition. In fact, the history of socialist Germany started out with an act of resistance. In 1953, only four years after its creation, the Soviet Occupiers were forced to take back control over the country. In the Uprising of June 17th, thousands of workers and farmers put down their tools in protest of new regulations. In some towns, they violently drove the municipal leaders from their offices and basically ended the local reign of the â€Å"Sozialistische Einheitspartei Deutschlands† (SED), the GDR’s single ruling party. But not for long. In the larger cities, such as Dresden, Leipzig, and East-Berlin, large strikes took place and workers assembled for protest marches. The Government of the GDR even took refuge to the Soviet Headquarters. Then, the Soviet Representatives had enough and sent in the military. The troops quickly suppressed the uprising by brutal force and restored the SED Order. And despite the dawn of the GDR was coined by this civil uprising and despite there always being some kind of opposition, it took more than 20 years, for the Eastern German Opposition to take a clearer form. Years of Opposition The year 1976 turned out to be a crucial one for the opposition in the GDR. A dramatic incident awoke a new wave of resistance. In protest against the atheist education of the country’s youth and their oppression by the SED, a priest took to drastic measures. He set himself on fire and later died of his injuries. His actions forced the protestant church in the GDR to re-evaluate its attitude towards the authoritarian state. The regime’s attempts to play down the priest’s acts triggered even more defiance in the population. Another singular but influential event was the expatriation of the GDR-Songwriter Wolf Biermann. He was very famous and well-liked both German countries, but had been forbidden to perform due to his criticism of the SED and its policies. His lyrics kept being distributed in the underground and he became a central spokesperson for the opposition in the GDR. As he was allowed to play in the Federal Republic of Germany (FRG), the SED took the opportunity to revoke his citizenship. The regime thought that it had gotten rid of a problem, but it was deeply wrong. Numerous other artists voiced their protest in light of the expatriation of Wolf Biermann and were joined by a lot more people from all social classes. In the end, the affair led to an exodus of important artists, heavily damaging the GDR’s cultural life and reputation. Another influential personality of the peaceful resistance was the author Robert Havemann. Being freed from death row by the Soviets in 1945, at first, he was a strong supporter and even a member of the socialist SED. But the longer he lived in the GDR, the more he felt the discrepancy between the SED’s real politics and his personal convictions. He believed, that everyone should have the right to his own educated opinion and proposed a â€Å"democratic socialism†. These views got him expelled from the party and his ongoing opposition brought him a string of intensifying punishments. He was one of the strongest critics of Biermann’s expatriation and on top of criticizing the SED’s version of socialism, he was an integral part of the independent peace movement in the GDR. A Struggle for Freedom, Peace, and the Environment As the Cold War heated up at the beginning of the 1980s, the peace movement grew in both German Republics. In the GDR, this meant not only fighting for peace but also opposing the government. From 1978 on, the regime aimed at completely imbue the society with militarism. Even kindergarten teachers were instructed to educate the children in vigilance and to prepare them for a possible war. The Eastern German peace movement, that now also incorporated the protestant church, joined forces with the environmental and anti-nuclear movement. The common enemy for all of these opposing forces was the SED and its oppressive regime. Sparked by singular events and people, the opposing resistance movement created an atmosphere that paved the way for the peaceful revolution of 1989.

Outline the development of global ecotourism over the last 30 years, Essay

Outline the development of global ecotourism over the last 30 years, What has fuelled its rise What challenges has it faced - Essay Example While the usual forms of travel are concerned only about the wants of the traveller, the focus of ecotourism is on the positive ways the traveller can impact the host country and its inhabitants. The impetus to the economic growth of the world provided by ecotourism prompted the United Nations to declare 2002 as the International Year of Ecotourism to signify its importance. The underdeveloped countries can make significant economic gains through effectively utilizing ecotourism to generate employment and alleviate poverty. The seed of ecotourism was sown in the developed countries. The creation of National Parks in America was the precursor that evolved into the methods and structures of ecotourism over the years. When the Redwood National Park of California was created in 1968 to protect the redwoods from total depletion through continuous logging, local people economically dependent on such exploitation suddenly found themselves without a livelihood. However, the flow of tourists to the region increased and the loggers gradually became hotel owners, tour guides and contractors with some retraining by the federal government and their expertise about the redwood forests. In fact, this expertise was utilized for reseeding the redwoods and controlling fire and flood. Thus ecotourism developed to address the need for preserving the earth’s natural resources by creating a travel infrastructure that besides boosting tourism would take care of the economic needs of the local people in a sustainable environment. The idea of ecotourism as we know it in the modern age started gaining ground from the 1980s. The idea possibly originated as a venture by a few entrepreneurs who saw business opportunity in the growing desire among the tourists to visit remote places not hitherto trodden where they could experience nature in all her unspoiled glory. These entrepreneurs set up eco lodges which

Philosophers v. Poets in Plato's The Republic Essay

Philosophers v. Poets in Plato's The Republic - Essay Example In contrast to philosophy, poetry does not imply self-knowledge and self-control. If the disavowal of knowledge is in fact the disavowal of wisdom or expertise, we can see how that disavowal is compatible with the particular claims to knowledge which Socrates makes. Socrates identified wisdom first with self-control and then with justice and the rest of virtue. On questioning poets about their expertise, "'Until philosophers are kings, and political greatness and wisdom meet in one, and those commoner natures who pursue either to the exclusion of the other are compelled to stand aside, cities will never have rest from their evils" (Plato 123). Plato found that poets in fact lacked the wisdom which they claimed, and were thus less wise than Socrates, who was at least aware of his own ignorance. Socrates had a divine mission to show others that their own claims to substantive wisdom were unfounded. "Behold, he said, the wisdom of Socrates; he refuses to teach himself, and goes about le arning of others, to whom he never even says Thank you" (Plato 12). Plato underlines that this enterprise of examining others which was the basis of his unpopularity and consequent misrepresentation, he later in the speech describes as the greatest benefit that has ever been conferred on the city, and his obligation to continue it in obedience to the god as so stringent that he would not be prepared to abandon it even if he could save his life by doing so. Socrates' call for banishing poets from the city, also makes it clear that the vast system of regulation applies to adults as well as children. The only ostensible exception in conflict between poets and philosophers is an examination of the claim of a professional reciter of poetry to possess wisdom. "For it is necessary that the good poet, if he is going to make fair poems about the things his poetry concerns, be in possession of knowledge when he makes his poems" (Plato 211). Plato underlines that poets seem to see the fact that we can say or write only one sentence at a time as something positive. Thus approach, for example, allows them to use the element of surprise to advantage (Taylor 23). Philosophers sometimes see this same fact as an inescapable burden (Taylor 24). They would just as soon get everything out all at once, if only they could, and they often work hard to eliminate surprise. Certainly, the style of most philosophical writing is very different from that of plays. It is not unusual for philosophers to give a forecast of what they are going to do, do it, and then remind us of what they have done. "When ev en the best of us hear Homer or any other of the tragic poets imitating one of the heroes in mourning and making quite an extended speech with lamentation, we give ourselves over to following the imitation" (Plato 231). The language in which philosophy is expressed has a life of its own; words are inevitably loaded with subtle meanings that sometimes say more and sometimes less than those who use them self-consciously intend. Thus, good philosophers should be ready for some surprises when others interpret what they have written (Taylor 27). Some philosophers recognize that language sometimes uses us as much as we use it, but then