Women Of The Civil War - 1329 Words

When we think of the Civil War, many think of the sacrifices and influences of the men during this time. Women of the Civil War however, were also active participants of making history. Their lives before the war were that of being proper. Their focus was working to maintain and support their families. The Civil War stole away the life as women knew it and placed them into a whole different role- one that was much more difficult both physically and emotionally. Women of both the North and the South were forced to accept a much different role in order to survive. The Civil War was the first account in history where women had an active role throughout a war. It was their first opportunity to make a difference in our country’s history.†¦show more content†¦Their roles were much like the women of the north, however, those who had come from Lewis- 2 wealth experienced a much greater change. Where they had been dependent on slaves for help, they were now forced into hard times and doing hard work themselves. The Civil War had brought the fighting onto their own land and into their homes. Homes and churches were now used as hospitals in order to care for the large number of injured soldiers. Union soldiers stole much of the provisions that women and children needed in order to survive. This forced women to leave their homes and live with relatives or move into cities. Their lives as they had known it before the war was completely changed. They no longer had the security they knew before the war had begun. Life as they knew it was gone. The Civil War encouraged slaves towards gaining their freedom, but in return added to their hardships. Women were forced to continue their work load while taking on the responsibilities of husbands, fathers, and sons. Union troops often took the male slaves leaving women and childre n to fend for themselves. Many were forced to live in â€Å"contraband camps† that were overly crowded. Shelter was not sufficient, needed supplies were not available, and abuse was often experienced from the soldiers. Women and children were often given the opportunity to learn to read and write. In addition, schools were established to help to educate these individuals. In the north and

Ap Government Chapter 15 Study Guide Free Essays

1. Why was the bill of rights added to the constitution? a. The framers thought a bill of rights was not necessary because the constitution spelled out the extent of the feds power. We will write a custom essay sample on Ap Government Chapter 15 Study Guide or any similar topic only for you Order Now Blah blah blah (now at the top of page 487) In 1791 the states ratified 10 amendments and the nation had a bill of rights. The BOR imposed limits on the national gov but not on state gov. b. So†¦ all in all I’m really not sure what the exact answer is. Sorry bro 2. Difference between civil liberties and civil rights c. Civil liberties (sometimes referred to as â€Å"negative rights†) are freedoms that are guaranteed to an individual. These are restraints on the gov. Civil liberties declare what the government cannot do. d. Civil rights (â€Å"positive rights†) are powers and privileges that are guaranteed to the individual and protected against arbitrary removal at the hands of the gov or individuals. Like the right to vote or free expression and stuff. 3. The First Amendment guarantees freedom of religion in two clauses: e. The establishment clause- this prohibits laws establishing religion. f. Free exercise clause- which prevents the government from interfering with the exercise of religion. g. Together, these ensure that the government can neither promote nor inhibit religious beliefs or practices. 4. Know where phrase â€Å"Wall of separation between church and state† appears and comes from h. In 1879, the Supreme Court contended, quoting Thomas Jefferson, that the establishment clause erected â€Å"a wall of separation between church and State. † 5. Lemon v. Kurtzman bottom of 490-491: in 1971, the court struck down a state program that would have helped pay the salaries of teachers hired by parochial (parochial means of or relating to a church or parish) schools to give instruction in secular subjects. . The justices proposed a 3 prong test for determining the constitutionality of gov. programs and laws under the establishment clause: i. The must have a secular purpose ii. Their primary effect must not be to advance or inhibit religion iii. They must not entangle the government excessively with religion. j. The program in Lemon v Kurtzman did not satisfy t he last prong of the test. The government would have had to constantly monitory the program which would have cause and excessive entanglement with religion. 6. Engel v Vitale (bottom on 493) in 1962 the court struck down the daily reading of a 22 word nondenominational prayer in New York’s public schools. Justices stated that official state approval of prayer was an unconstitutional attempt on the part of the state to establish a religion. This decision drew a storm of protest that has yet to subside. k. In class I wrote down that he told us we needed to know the difference between freedom of beliefs and freedom of practice but I really don’t see how that has anything to do with this court case.. like whateverrrr coach sybert. l. He also said to note the â€Å"Certain things you can’t do and hide behind religion. The one we talked about in class was the guy with the snakes† So I’m clueless yet again. 7. Strict scrutiny- A neutral law that burdens the free exercise of religion is subject to strict scrutiny. This means that the law may be upheld only if the government can demonstrate that: m. The law is justified by a â€Å"compelling governmental interest† n. The law is narrowly tailored to achieve a legitimate goal o. The law in question is the least restrictive means for achieving that interest p. That was on page 496 and you may need to read the paragraph to understand the definition in context 8. Scheneck v U. S. (pg 498)- Charles Scheneck and his fellow defendents were convicted for attempting to disrupt WWI military recruitment by distributing leaflets claiming that conscription (conscription is enlistment for state service, typically the military) was unconstitutional. The gov believed that this behavior threatened public order. q. There’s supposed to be a famous quote we get out of this case but the quote is a whole big paragraph. Here is an excerpt from the quote: iv. The question in every case is whether the words used are used in such circumstances and are of such nature to create a clear and present danger that will bring about the substantive evils that Congress has a right to prevent† v. That’s known as the clear and present danger test. Duh. r. Because the actions of the defendants were deemed to create a clear and present danger to the US at t hat time, the Supreme court upheld their convictions. 9. Tinker v Des Moine Independent County School District (pg 500)- involved 3 public school students who wore a black armbands to protest the Vietnam War. Principles in their school district had prohibited the wearing of armbands on the ground that such conduct would provoke a disturbance; the district suspended the students but the Supreme Court overturned the suspensions. s. Justices declared for the majority that the principals had failed to show that the forbidden conduct would substansially interfere with appropriate school discipline. t. â€Å"†¦Ã¢â‚¬ ¦fear or apprehension of disturbance is not enough to overcome the right to freedom of expression. † 10. Chaplinsky v New Hampshire (500)- In 1942 Walter Chaplinksy, a Jehovah’s Witness, convicted under a state statute for calling a city marshal a â€Å"God-damned racketeer† and â€Å"a damned fascist† in a public place, appealed to the Supreme Court. The Supreme Court upheld Chaplinksy’s conviction on the theory that fighting words do not convey ideas and thus are not subject to first amendment protection. u. Fighting words- words that inflict injury or tend to incite an immediate breach of the peace. v. To dumb it down- he was found guilty because the things he said were not protected by the first amendment. 1. Reno v ACLU (501)- the supreme court upheld the lower court’s ruling in June 1997 by unamimously deciding a broad affirmation of free speech rights in cyberspace, arguing that the Internet was more analogous (analogous means comparable) to print media than to television, and thus even indecent material on the internet was entitled to First Ame ndment protection. 12. New York Times v Sullivan (502)- First off you need to know that libel is the written defamation of character. A person who believes their name and character have been harmed can sue. In this case, the supreme court declared that freedom of the press takes precedence—at least when the defamed individual is a public official. w. The court agreed that the first amendment protects the publication of all statements about the conduct of public officials, except statements made with actual malice. x. Actual malice- with knowledge that they are false or in reckless disregard for their truth or falsity. y. 3 years later, the court extended this protection to apply to all public figures, not just government officials. 13. New York Times v United States pg 504- z. Prior restraint case dealing with the pentagon papers {. Supreme court doesn’t believe in prior restraint although you can be punished after the fact. And in order for the supreme court to prevent publication they have to have a really good reason- have to prove immediate, inevitable, and irreparable harm following the publication of the documents. |. First amendment offers protection against government censorship 14. Case in Louisville, Kentucky- a reporter who had researched and written an article about drug related activities was called on by a grand jury to identify people he had seen in possession of the drugs. The reporter refused to testify, saying that freedom of the press shielded him from this inquiry. }. In a closely divided decision, the supreme court rejected his position stating that no exception is permissible to the rule that all citizens have a duty to give their government whatever testimony they are capable of giving. ~. He had to give up the information and some of his freedom to maintain order 15. Bong hits for Jesus. Pg 505- supreme court upheld the suspension of the boy who held up the sign at an outside school event. School officials may prohibit speech if it could be interpreted as promoting an illegal drug use. 6. The 2nd amendment states â€Å"A well regulated militia, being necessary to the security of a free State, the right of the people to keep and bear arms, shall not be infringed. . If you are a gun control advocate- you focus on the first part and your argument is that everyday citizens are not part of a militia. . If you are NOT a gun control advocate- you fo cus on the second part that your right to keep and bear arms shall not be infringed. 17. D. C. vs Heller- (federal level)- was a challenge to the strictest gun control statute in the country. It barred private possession of handguns and required trigger locks and stuff. The court ruled in a 5-4 decision that it is a constitutional right to keep a loaded handgun at home for self defense. 18. McDonald v Chicago– (state level)- this case had the same ruling as the first one except this one was on a state level. 19. Bill of attainder- a law that pronounces an individual guilty of a crime without a trial. 20. Most freedoms protected in the BOR today function as limitations on the states. The changes have been achieved through the supreme court’s interpretation of the due process clause of the 14th amendment: . Due process clause-â€Å"nor shall any state deprive any person of life, liberty, or property, without the due process of law. † This clause has 2 central meanings: vi. It requires the government to adhere to appropriate procedures. vii. It forbids unreasonable government action. . Under this clause you have a trial by jury available to you, if you can’t afford a lawyer they’ll provide you with one, etc. Not all states have the same number of jurors. Supreme court says minimum of 6. 21. Gideon vs Wainwright- pg 511 case made due process applicable to the states. The state must provide you with a lawyer if you cannot afford one. 2. Miranda Warnings-protects against self incrimination. comes from Miranda v Arizona 23. Exclusionary rule- Something discovered as the result of an illegal search cannot be used in trial. Mapp vs us on 512 24. The exception is the good faith clause- U. S. vs Leon. Pg 513? 25. Griswald v Conneticut- 517 personal autonomy. Could the state outlaw birth control. Zone of privacy that exists because of the 1st, 3rd, 4th, and 5th amendment. . Birth control is a personal choice. 26. Rowe vs. Wade- extension of Gridwald. You should have choice on child bearing. Blah blah blah. Struck down abortion laws. Due process clause 2 FREE RESPONSE. ANSWER BOTH 1. First amendment and the freedom of speech. Freedom of speech is not absolute. Explain (or give 2 examples of) 2 limits on speech and the related cases a. Fighting words- Chaplinsky b. Idk 2. Similar concept. Rules against illegal search and seizure and self incrimination protect your right to a due process. c. One rule regarding illegal search and seizure, and the case. Explain how that protects your due process d. One rule regarding self incrimination and the related case and explain how that protects your right to due process of law. How to cite Ap Government Chapter 15 Study Guide, Papers

Project Portfolio Management-Free-Samples-Myassignementhelp.com

Question: Discuss about the Impact of the early and the front-end part of the Project Portfolio Management. Answer: Introduction The paper deals with the analysis of the potential impact of the early and the front-end part of the project portfolio management on the overall success of the project portfolio. The part of the process includes ideation portfolio management and the pre-screening stage. Analysis The early and the front end part of the PPM process where the ideas taken and later used as project proposal has been conceptualised as ideation portfolio management (Heising 2012). According to Heising, PPM mainly emphasise on allocation of scarce resources to the most potential and promising ideas. These promising ideas are made as per the decision criteria followed which these ideas are prioritised as per the strategic objectives. However, the author has missed an equal emphasis on the steady flow of the project related ideas. It means that the author has not given equal emphasis on the fuelling of the project pipeline, which is actually the ideation element of the portfolio management. Heisings conceptual framework consists of the series of the constructs, concepts, and interrelation between the project portfolio success, ideation portfolio managementand front- end success. This framework helps makes the portfolio selection rationale. However, in early phase a speedy execution is required for successful implementation of the ideation portfolio management (Jugend et al. 2016). It must include the decision makers to move ahead logically considering the risks (Archer and Ghasemzadeh 1999). Front-end success is possible only by effective ideation, front-end efficiency, and degree of innovation. Further, portfolio balance and economic success determines the overall success of project portfolio (Heising 2012). Similarly, Archer and Ghasemzadeh provided an overall project portfolio selection frameworkin 1999. According to the selection should consist of pre-screening stage in addition to other stages, which will also be initiated by the project proposals, which in turn relates with the concept of ideation. He divided the front-end part into strategic consideration, evaluation of individual projects and portfolio selection phases. .Pre-screening stage is important to know if the ideas warranty any further work and extensive analysis. It helps to evaluate each project with certain guidelines. It is required to screen opportunities in relation to project. It will help feed the pipeline of the project into the selection process of the project. The strength of the framework is that it can be embedded in the decision support system where the project success can be further enhanced by using computerised modelling and databases (Kock et al. 2015). Therefore, it would be better if the selection proc ess have flexibility to choose the most useful techniques in the pre-screenings stage (Archer and Ghasemzadeh 1999). Impact It can be concluded from the analysis that managing a portfolio is difficult than managing a programme. Everything from the portfolio ideation to the selection phase is the front-end part of the PPM. This part consists of the organisational learning. The impact of the early and the front-end part cannot be determined unless the portfolio performance assessment is completed (Kock et al. 2015). According to Hesing the probability of the overall success can be determined by the early and front end success. Since there are not concrete outcome of the front-end success, it can be measured by the perception (Heising 2012). However, for such evaluation there is a need for an individual to judge early and front end with strong knowledge of the market created by the organisation and innovation. Better portfolios can be selected by doing thorough front end and consequently derive maximum benefits. References Archer, N.P. and Ghasemzadeh, F., 1999. An integrated framework for project portfolio selection.International Journal of Project Management,17(4), pp.207-216. Heising, W., 2012. The integration of ideation and project portfolio managementA key factor for sustainable success.International Journal of Project Management,30(5), pp.582-595. Jugend, D., da Silva, S.L., Salgado, M.H. and Miguel, P.A.C., 2016. Product portfolio management and performance: Evidence from a survey of innovative Brazilian companies.Journal of Business Research,69(11), pp.5095-5100. Kock, A., Heising, W. and Gemnden, H.G., 2015. How Ideation Portfolio Management Influences Front?End Success.Journal of Product Innovation Management,32(4), pp.539-555.

When someone mentions the Civil Rights Movement th Essay Example For Students

When someone mentions the Civil Rights Movement th Essay ey probably first think of the non-violent demonstrations such as Rosa Parks famous bus ride or the March on Washington DC. However, the movement goes back further than that, to the early 1700s when the first anti-slavery tract was published. It has spanned many years of struggle, from then until present day, with many blacks and many whites fighting to break segregation in America, the land of freedom. If there had been no discrimination in the work-place, the social and economic condition of the Negro would have been remarkably different. Although they would have certainly been far from equal, they would have had a better foothold on their future. We will write a custom essay on When someone mentions the Civil Rights Movement th specifically for you for only $16.38 $13.9/page Order now The blacks were given jobs as janitors in the buildings of white stock brokers and lawyers. In 1896, when Homer Plessy was arrested for riding in a white railroad car after he purchased a first-class ticket, he started the spark that gave us separate but equal in America. When he went to the Supreme Court against this arrest, things began to change. It gave blacks equality, but not really. For example, there were black and white pools, usually the black pool was unkempt; there were black and white restrooms, usually the black restroom was never cleaned; there was black and white everything, with the black half being downgraded significantly from the white half. The Supreme Court ruling in 1954 in the Brown v. Board of Education case brought a whole new aspect of segregation to light. It gave the movement the necessary motion to advance in its struggle. The Court decided that it was within the Constitution that a black person was to get an education at a white school, or any school for that matter. Up until this court case, segregation was legal, in the broadest sense of the word. However, after this case, the entire outlook on racial segregation was rehashed. For many, this was the break they were looking for, while for others it was a step back. The first day that Linda Brown attended her new school, the National Guard was on-hand to keep the peace because many white parents did not want their children attending the same school as a black child. Another event that contributed to the movement was the boycott of the Montgomery bus system. It strengthened the student involvement in the movement and also gave many blacks a non-violent method to fight racial segregation. It was a combination of nonviolence and legal footwork that was to distinguish the official Alabama response to the movement in the fifties and sixties. There was one other major event that was part of the Civil Rights movement, the March on Washington DC. This was primarily a demonstration for the support of the Civil Rights bills that were being enacted. It was also a march for better and more jobs and against the injustices that were still present in the Southern states. This march brought forth over 200,000 men and women to the Lincoln Memorial to hear another heart-felt speech delivered by Martin Luther King, Jr. about his feeling on the entire movement. In his historic speech, Mr. King proclaimed that he had a dream and that even one day the state of Alabama will be transformed into a situation where little black boys and black girls will be able to join hands with little white boys and white girls and walk together as sisters and brothers. Mr. King also likened the words of the Constitution to a promissory note that America sent to the colored people but came back marked insufficient funds. The speech was meant to give hope and a light to the people he represented. He wanted to change the way that the world looked at not only the blacks and whites, but also Jews and Gentiles and Catholics and Protestants as well. All of these events, including many others, were an integral part of the Civil Rights movement. Many groups, including the SNCC, CUCRL, NAACP and CORE, and individuals joined in the modern-day crusade to end racial segregation. Even though the courts ended segregation in 1954, everything was still the same. .ufc418f0aa3d4deffef25544db406bf05 , .ufc418f0aa3d4deffef25544db406bf05 .postImageUrl , .ufc418f0aa3d4deffef25544db406bf05 .centered-text-area { min-height: 80px; position: relative; } .ufc418f0aa3d4deffef25544db406bf05 , .ufc418f0aa3d4deffef25544db406bf05:hover , .ufc418f0aa3d4deffef25544db406bf05:visited , .ufc418f0aa3d4deffef25544db406bf05:active { border:0!important; } .ufc418f0aa3d4deffef25544db406bf05 .clearfix:after { content: ""; display: table; clear: both; } .ufc418f0aa3d4deffef25544db406bf05 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ufc418f0aa3d4deffef25544db406bf05:active , .ufc418f0aa3d4deffef25544db406bf05:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ufc418f0aa3d4deffef25544db406bf05 .centered-text-area { width: 100%; position: relative ; } .ufc418f0aa3d4deffef25544db406bf05 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ufc418f0aa3d4deffef25544db406bf05 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ufc418f0aa3d4deffef25544db406bf05 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ufc418f0aa3d4deffef25544db406bf05:hover .ctaButton { background-color: #34495E!important; } .ufc418f0aa3d4deffef25544db406bf05 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ufc418f0aa3d4deffef25544db406bf05 .ufc418f0aa3d4deffef25544db406bf05-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ufc418f0aa3d4deffef25544db406bf05:after { content: ""; display: block; clear: both; } READ: Book Report On Thomas Jefferson (1066 words) Essay Separate but equal was never over, as we can see today, and it .

Transitional Fossils - Evolution Definition

Transitional Fossils - Evolution Definition Since Charles Darwin first came up with the Theory of Evolution and his idea of natural selection, evolution has been a controversial subject for many people. While supporters of the Theory point to the seemingly unending mountain of evidence for evolution, critics still deny that evolution is truly a fact. One of the most common arguments against evolution is that there are many gaps or missing links within the fossil record. These missing links would be what scientists consider to be transitional fossils. Transitional fossils are remnants of an organism that came in between a known version of a species and the current species. Allegedly, transitional fossils would be evidence for evolution because it would show intermediate forms of a species and they changed and accumulated adaptations at a slow pace. Unfortunately, since the fossil record is incomplete, there are many missing transitional fossils that could silence the critics of evolution. Without this evidence, opponents of the Theory claim that these transitional forms must not have existed and that means evolution is not correct. However, there are other ways to explain the absence of some of the transitional fossils. One explanation is found in the way fossils are made. It is very rare that a dead organism becomes a fossil. First, the organism has to die in the right area. This area must have some sort of water with sediments like mud or clay, or the organism must be preserved in tar, amber, or ice. Then even if it is in the right location, it is not guaranteed it will become fossilized. Intense heat and pressure over very long periods of time is needed to encase the organism within a sedimentary rock that will eventually become the fossil. Also, only hard parts of the body like bones and teeth are conducive to surviving this process to become a fossil. Even if a fossil of a transitional organism did happen to be made, that fossil may not survive geological changes on Earth over time. Rocks are constantly being broken, melted, and changed into different types of rocks in the rock cycle. This includes any sedimentary rocks that may have had fossils in them at one time. Also, layers of rock are laid down over top of one another. The Law of Superposition asserts that the older layers of rock are on the bottom of the pile, while the newer or younger layers of sedimentary rock that are laid down by external forces like wind and rain are closer to the top. Considering some of the transitional fossils that have yet to be found are millions of years old, it could be that they just have yet to be found. The transitional fossils could be out there still, but scientists just have not dug down deep enough to get to them. These transitional fossils may also be found in an area that has not yet been explored and excavated. There is still a possibility that someone will yet discover these missing links as more of the Earth gets explored by paleontologists and archaeologists in the field. Another possible explanation for a lack of transitional fossils would be one of the hypotheses as to how fast evolution happens. While Darwin asserted these adaptations and mutations happened and built up slowly in a process called gradualism, other scientists believe in the idea large changes that happened all at once suddenly, or punctuated equilibrium. If the correct pattern of evolution is punctuated equilibrium, then there would be no transitional organisms to leave transitional fossils. Therefore, the fabled missing link would not exist and this argument against evolution would no longer be valid.

Essential Amino Acids and Their Role in Good Health

Essential Amino Acids and Their Role in Good Health An essential amino acid may also be called an indispensable amino acid. This is an amino acid that the body cannot synthesize on its own, so it must be obtained from the diet. Because each organism has its own physiology, the list of essential amino acids is different for humans than it is for other organisms. The Role of Amino Acids for Human Beings Amino acids are the building blocks of proteins, which are essential to  forming our  muscles, tissues, organs, and glands. They also support human metabolism, protect the heart, and make it possible for our bodies to heal wounds and repair tissues. Amino acids are also essential for breaking down foods and removing waste from our bodies. Tryptophan and tyrosine are amino acids that produce neurotransmitters. Tryptophan produces the mood-regulating chemical serotonin and can make you sleepy. Tyrosine is essential for the production of norepinephrine and adrenaline and makes you feel more energetic.The amino acid arginine is essential to the production of nitric oxide which lowers blood pressure and helps to protect the heart.Histidine makes the enzymes needed to produce red blood cells and healthy nerves. ]Tyrosine is used in the production of thyroid hormones.Methionine makes a chemical called SAMe which is essential for the metabolism of DNA and neurotransmitters. Nutrition and Essential Amino Acids Because they cannot be produced by the body, essential amino acids must be part of everyones diet. It isnt critical that every essential amino acid be included in every meal, but over the course of a single day, its a good idea to eat foods that include  histidine, isoleucine, leucine, lysine, methionine, phenylalanine, threonine,   tryptophan,   and valine. The best way to ensure that you are eating a sufficient quantity of foods with amino acids is to complete proteins. These include animal products including eggs, buckwheat, soybeans, and quinoa. Even if you dont specifically consume complete proteins, you can eat a variety of proteins throughout the day to ensure that you have enough essential amino acids. The recommended dietary allowance of protein is 46 grams daily for women and 56 grams for men.   Essential Versus Conditionally Essential Amino Acids The essential amino acids for all people are histidine, isoleucine, leucine, lysine, methionine, phenylalanine, threonine, tryptophan and valine. Several other amino acids are conditionally essential amino acids, meaning they are required at some stages of growth or by some people who cannot synthesize them, either because of genetics or a medical condition. In addition to the essential amino acids, babies and growing children also need arginine, cysteine, and tyrosine. Individuals with phenylketonuria (PKU) need tyrosine and also must limit their intake of phenylalanine. Certain populations need arginine, cysteine, glycine, glutamine, histidine, proline, serine and tyrosine because they either cannot synthesize them at all or else are unable to make enough to meet the needs of their metabolism. List of Essential Amino Acids Essential Amino Acids Non-Essential Amino Acids histidine alanine isoleucine arginine* leucine aspartic acid lysine cysteine* methionine glutamic acid phenylalanine glutamine* threonine glycine* tryptophan proline* valine serine* tyrosine* asparagine* selenocysteine *conditionally essential

What is strategic HRM To what extent and in what ways might HRM have a Essay

What is strategic HRM To what extent and in what ways might HRM have a strategic role to play in organisations - Essay Example In addition, the traditional employees’ motivators have changed and individuals are given more decision-making power. As the result, the role of HRM is also changing. HRM is already recognized to have influence in overall organization effectiveness. Human Resource strategy is focused on integrating different HR practice into businesses to provide competitive advantage. â€Å"HRM cannot be viewed as the separate function of business unit because the alignment of HR processes with business strategies is of primary importance† (Armstrong 2002). Despite of technological advances, the knowledge and skills of employees are the key source of organizational efficiency. According to the statistics in UK, the HR specialists have the seat on the Board of Directors in almost every company. Thus, the HR department has the significant level of influence within an organization. As many as 54 percent of HR managers in UK are involve in the development of overall company strategy. Having the right people on the right positions determines the organizational success. Companies are become more oriented to global markets and as the result, the personnel becomes culturally diverse. Ensuring â€Å"the productive cooperation of multicultural individuals is vital for strategy accomplishment† (Tyson 1995). If the company wants to succeed, having flexible, effective workforce is the first step to start with. For this reason, there is the tendency to outsource HR activities to professional agencies. Recruitment, training, consultations, team building and even downsizing are the services provided by outside professionals. Despite of the increasing need to implement strategic Human Resource Management, there are several concerns that challenge the transition from traditional to strategic functioning. Globalization has increased to need in â€Å"well-educated, trained and flexible workforce† and â€Å"individuals

Response Essay Example | Topics and Well Written Essays - 750 words

Response - Essay Example The Crisis In Higher Education is an article pointing out on various predicaments that are faced in the field of higher education. In this article, Nicholas tends to inform individuals on more about higher institutions of learning and how predicaments can be controlled. In this case, he specializes in the line of e-learning where he explains more about it and how it can help students who use this technique in learning. The author points out some of the universities where this strategy has been implemented and its benefits to the institutions. Though there are drawbacks that are associated with this strategy, his aim is to make it clear to individuals that the advantages outweigh the disadvantages. The fact that he has specialized in one area makes it possible for the readers to comprehend the content of the article. Confusion in this case cannot be experienced since the article contains one main message. It is therefore easy for all readers to understand what the article is all about . In this case, the author has implemented a strategy of specialization which has impact on readers because it helps avoid confusion. The article is generally meant to convince readers that e-learning is best for higher institutions of learning. ... He states that for such institutions, for effective learning processes to take place, high degree of automation has to be implemented (Nicholas 38). In this case, he wishes to instruct administrators in higher education institutions to implement this strategy for them to have effective online learning processes. The main purpose of this article is to convince the readers that e-learning is best and how to make it effective. In this case, Carr succeeds in his intentions because he points out on the way to make the implementation work which will eventually make the readers especially those who are within the education system to try it. This means that his style of writing effective because the way he puts his points makes the urge to try his ideas arise within the reader. I have participated in learning through online means and it works. I have got the experience and I have not had any problems handling these classes and they seem to work perfectly well for me. There is no need therefo re for individuals to have the mentality that online classes are not the best. There are those who attend classes where they are taught physically. In this case, not every student in that class understands everything. It therefore depends on the concentration and commitment of the student for him or her to perform best. It does not necessarily mean the lecturer should be present physically. The fact that that individuals who are skeptical of MOOCs give a warning that the real meaning of a higher institution lies in an interplay within between the teachers and students that cannot be replicated through machines no matter how classy the programming. This gives a clear impression that Carr does not agree with them because he supports the fact that e-learning can work effectively

The Critics of the Government’s Proposals Essay Example for Free

The Critics of the Government’s Proposals Essay Topic: â€Å"The critics of the Government’s proposals to abolish the post of Lord Chancellor and create a Supreme Court are motivated by blind adherence to tradition rather than a rational analysis of the issues† The United Kingdom is a Constitutional Monarchy and is based on Parliamentary Democracy, with a Queen and a Parliament that has two houses: the House of Lords, and the House of Commons. Supreme legislative power is vested in Parliament, which sits for five years unless dissolved sooner. The executive power of the Crown is exercised by the Cabinet, headed by the Prime Minister. Since the advent of the 10th century, England has existed as a unified entity and along with that has brought about many changes into the way England was governed which constantly reflected the changes in the times as the years passed by. In the year 1997 the electoral victory of the Labour Party after eighteen years of a Conservative rule is promising to bring about a Constitutional reform that will not only serve to decentralize the United Kingdom but also contribute to the effectiveness of the Separation of Powers which has long been an issue of contention, along with the introduction of separate Parliaments in Wales and Scotland. Among some of the other elements of the Constitutional Reform as proposed by this government is the decentralization of powers from Westminster and Whitehall. The role of the Lord Chancellor is rather controversial in the sense that his responsibilities are in conflict with the doctrine of the Separation of Powers. This doctrine states that the power of the state has to be divided between the three organs, namely the judiciary, legislature and executive. Each of the organs should operate independently and none will become all powerful. The Lord Chancellor, who is the member of the cabinet, is the head of the judiciary and is entitled to sit in the House of Lords to hear the appeal cases. Besides that, he is the speaker of the House of Lords, which is the legislative chamber. This direct conflict to the doctrine of separation of powers is seen to be incompatible with the independence of the judiciary. The fact that the Lord Chancellor is involved in all the three organs of government is said to be unacceptable. What about ensuring fair trial which requires that a judge must be independent of the government? However, one could have doubt as to whether the Lord Chancellor, when sitting as a judge, would be biased against the government. In light of the proposed Constitutional Reform the Lord Chancellor because of his responsibility in connection with this system of justice, he should no longer be allowed to sit as a judge hearing a case. Apart from the office of the Lord Chancellor being revamped is the proposed creation of the Supreme Court of the United Kingdom. The government also announced in 2003 that it would end the constitutional anomaly under which a House of Lords Committee served as Britains final Court of Appeal, and replace it with a 12-member Supreme Court located in its own building. Among some of the criticisms is the fear expressed by some judges that the Supreme Court will become more powerful than the House of Lords Committee it is supposed to replace, and the possibility that this court can assert itself in opposition to government. There is also the argument that any change to the present British Constitution would destabilize the nation and would be detrimental to its citizens, however, one can surely realize that the simple fears and concerns being expressed are no more than children throwing tantrums when they have been taken away from that which they are accustomed. Are we so afraid of change that we are not seeing the benefit which these two drastic changes will offer, not only for the reputation and character of the United Kingdom but also to the citizens it governs? The Supreme Court will be bolder in vindicating both the freedoms of individuals. What this means is that the twelve justices which will be appointed will be the final arbitrators between the citizens and the state and they will be the ultimate checks and balances that the law is correctly and fairly applied. This is just a case of changing the form rather than the substance of the United Kingdom. There is little difference in the work the Supreme Court does. The case work that will be dealt with by the Supreme Court is the same that comes before justices as they sit as Law Lords in Parliament. The marked difference is that they will be leaving the House of Lords and will be therefore independent of Parliament. The issues are these: We have a situation where the Judges who decide cases in the House of Lords are the very judges who sit in Parliament where laws are being made. It is a clear overlap of powers when it is observed that these said members of the judiciary are participating in the law making process as well. It is nothing less than a protracted brainwash if this is not observed as a benefit of the reform. It is not only about allocating balanced power to the judiciary, independence doctrine of the United Kingdoms legal system is even guaranteed from the grass root. The most important theme of this reform will be to modernize the legal system of the United Kingdom: putting more balanced power, independent mechanisms toward selecting the judges; all are the mechanism to reach equal human dignities. Is this not what we should strive for? Have we become so accustomed to our old ways that we are simply negating the issue of change no matter how positive it may be for us? Be this as it may, we seem to forget that this United Kingdom has a history of change which is only brought about to maintain our image of steadfastness and stability but enough to reflect the modern aspects of life. This separation brings the United Kingdom into line with many comparable modern states. It means the Supreme Court becomes the final pillar in the constitution: Parliament creates laws, the government and public bodies use those laws and the courts monitor their application. The issue with those who have severely criticized and believe in the hindering of this change is simply that members of the United Kingdom are very proud of their traditions and they attempt to maintain same. However, every nation and every country has its own customs and traditions. It is only natural for this to be so. However we cannot let our love and passion for what has since been a tradition blind us to what the country needs for further development to take place. We cannot forget the ideality of the Separation of Powers we have been striving to achieve by simply shutting down the very change which may bring about this ideal. The change in function of the Lord Chancellor and the advent of the Supreme Court must not be treated as a short glass of cheap whiskey which one simply engorges rather let us treat it as a bottle of fine wine which increases in value over time.

Emily Dickinson: Life And Her Works :: essays research papers

Emily Dickinson: Life and Her Works Emily Dickinson made a large influence on poetry, she is known as one of America's most famous poets. With close to two thousand different poems and one thousand of her letters to her friends that survived her death Emily Dickinson showed that she was a truly dedicated writer. Emily Dickinson was born in Amherst, Massachusetts on December 10,1830 to a prominent family, her father Edward Dickinson was both a lawyer and the Treasurer of Amherst College. Emily's mother was Emily Norcross Dickinson. Emily had one older brother, William Austin and a little sister, Lavinia. She was educated at the Amerherst Academy, the institute that her grandfather helped found. She also spent a year at Mount Holyoke Female Seminary in South Hadley, but had left because she did not like the religious environment. For a woman of this time, this much education was very rare.1 Emily Dickinson was a very mysterious person as she got older she became more and more reclusive too the point that by her thirties, she would not leave her house and would withdraw from visitors. Emily was known to give fruit and treats to children by lowering them out her window in a basket with a rope to avoid actually seeing them face to face. She developed a reputation as a myth, because she was almost never seen and when people did catch a glimpse of her she was always wearing white. Emily Dickinson never got married but is thought to have had a relationship with Reverend Charles Wadsworth who she met in the spring of 1854 in Philadelphia. He was a famous preacher and was married. Many scholars believe that he was the subject of her love poems. Emily probably only saw Wadsworth an additional three times after their first encounter which was only done by him going to Amherst, where she lived. In 1861 Wadsworth moved to San Francisco. It is after this time that Emily really started to produce hundreds of poems. Emily Dickinson submitted very few poems to publishers. She felt that her poetry was not good enough to be read by everyone. Eight of her poems were published during her life time either by her friends who submitted them to a publisher without her consent or Emily Anonymously. (Emily Dickinson 1996,1) In 1862 she told a friend "If fame belonged to me I could not escape her...My Barefoot-Rank is better." It is also thought that Emily Dickinson had a passionate relationship with Susan Gilbert. Emily wrote three times more poems to Susan then to any one

Racism and Non-Western Discrimination Essay

Slavery dates a thousand years back and now comes to be one of the sources of dismay for people who are relatively concerned with their neighbors. Africans are the main victim of this atrocious treatment, having a different color and being considered to be the most underdeveloped human being compared to their European and white counterparts. This classification of people, through their skin color and place of birth, accompanied by extreme feeling of hatred and disgust is widely known as racism. It attracts other people to look at a person’s natural characteristics, their nose, hair, complexion, etc., as basis of their capacities. Thus came more superior races because of being more desirable and developed than the others.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Racism has been evident in the past decades and has been the basis of bloody wars and genocide. Hitler’s hatred over the Jews killed thousands of these religious descendants because of his belief that his bloodline is supreme than that of David. Until now, the holocaust denial movement insists that there are no mass murder committed against the Jews. This anti-Semetic treatment over Jews continue until now, evident mostly in their war in the Middle East (â€Å"Anti-Semitism,† 2001, n.p). The concept of Deicide, or the killing of a God, has intensified this hatred in the rise of Christianity. Radical racism has encouraged separatism, a tradition where the inferior race is removed of the benefits enjoyed by their superior counterparts (â€Å"Racism,† 2001, n.p). In the U.S., white supremacist groups continue to establish racism against the blacks, spreading the word of inequality all over the country with their skin-head members.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   One recent issue that needs appropriate concern is the interne-hate. It is an online propaganda, primarily using internet websites, to conjure and express hatred and discriminate people of perceived inferior race (â€Å"Internet Hate,† 2001, n.p). Because of internet’s free environment, almost absolutely allowing every person with access to express their thoughts, it became the battle ground and sanctuary for many racist activities all over the world. Publication of hate inciting materials in the world wide web has been greatly tolerated because of the lack of internet related laws prohibiting or limiting the freedom it offers to its users. Furthermore, the growth of this technology helped in proliferating violent messages to millions of users around the world, including children.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Other means of racist behavior before have included pamphlets, brochures, posters, and magazines. Racism also manifested through radio and TV shows, theater plays, and movies. Taking advantage of recent technological advances, racists elevated their campaign against other races through the internet, where information is sent in a split second to millions of users. They can send electronic mails to private users and fellow racists, comment on internet contents, join discussion groups, upload hateful videos and music, and incite violence through blogs without being identified. They can literally hide their identities, use multiple profiles, and present pictures not their own.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Racism can also be widely encouraged through this system. Racists can easily find other racists who can strengthen their claims and remove them of any dissonance. They can also insist that they are backed up by thousands of other racists, to scare their targets and attract supporters. One particular website is the BlackMonitor. It contains articles and discussion posts from unknown sources. Articles are primarily against blacks – black athletes, celebrities, families, criminals, perverts, politicians, and terrorist. There are criticisms against even talented blacks, like Fifty Cent (â€Å"Nigger 50 Cent Hates Alicia Keys,† 2008, n.p) and Wesley Snipes (â€Å"Nigger Wesley Snipes off to Nigger College,† 2008, n.p). Most particularly, presidential candidate Barrack Obama has been targeted with so much criticism, a comment even asked for an assassination (Lies, 2008).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The internet phenomenon is deemed to be the most influential source of information being easily accessed by millions of users. Also, the lack of rules because of its international coverage is primarily the reason for its wide use for racist activities. Local and federal laws may exist, other countries may have implemented strict censorship, and some websites may have established their own guidelines for publication. However, these may not be enough to stop this hateful attitude toward people perceieved to have inferior race.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Racism itself is hard to vanish. No matter how hard we try in alleviating discrimination, some people who will always think that they are better than the other and will resolve to violent attacks against them. However, there are basic solutions we can employ to help the abused people. Counter superior-inferior racial notions Implement equal opportunities, blacks and Asians remain less developed because their white counterparts are being entertained well in many companies. Incorporate anti-racism in childhood education and enforce it well in the preceeding years. Encourage international and intercultural education. Specify racial crimes and establish punishments for it. Dissolve racist groups and give its members appropriate measures and education.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Racism basically becomes violent because of misinformation. By removing the wrong notions about racial classifications and implementing effective education on children and young adults, and enforcing laws against racism we can minimize this long criticized issue.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Internet Hate in particular can be limited through censorship and establishment of necessary laws to stream its contents. This may limit freedom of expression and thought, but freedom is never absolute. There are details that should be removed because of their harmful contents. States have a great responsibility in prohibiting malicious contents in their areas since international laws may be hard to enforce in local cities. Registration of websites can also be an effective solution. Through this we can identify who owns and manages a website and have people to blame in cases of discrminatory contents. Censors may also be established to have constant checks, though this may be very exhausting due to the thousands of websites that are active in the world wide web. However, users reporting malicious contents can help in determining websites that should be sanctioned and ordered for closure. Again, this may bar certain rights and privacy policies, but if we are really serious in removing inequalities and minimizing those discriminatory eyes against our unfortunate friends, we can take this step in alleviating racism.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Many of us may think that freeing this world of racism is impossible. Lawmakers, who are secretly racist themselves may oppose such acts. Nationalist movements and groups may also prevent us from reaching our goal of equality and non-racial classification. However, many people have suffered enough because of this kind of treatment, of constantly giving them a hateful stare, beating them on their way home, treating them like dogs, under paying them, and lastly trafficking these innocent people. These actions may force them to be aggressive towards us, and that gives us new reasons for discriminating them. It just won’t stop this way. Indeed, there will always be inequality, but at least, let us, more developed individuals, be more compassionate and understanding of their situation. References Anti-Defamation League. 2001. Anti-Semitism. Retrieved 29 April 2008. http://www.adl.org/hate-  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   patrol/antisemitism.asp Anti-Defamation League. 2001. Internet Hate. Retrieved 29 April 2008. http://www.adl.org/hate-  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   patrol/internet_hate.asp Anti-Defamation League. 2001. Racism. Retrieved 29 April 2008. http://www.adl.org/hate-  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   patrol/racism.asp Blackpubwatch. Nigger 50 Cent Hates Alicia Keys. Black Monitor. Retrieved 29 April 2008.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   http://blackmonitor.wordpress.com/2008/04/20/nigger-50-cent-hates-alicia-keyes/ Blackpubwatch. Nigger Wesley Snipes off to Nigger College. Black Monitor. Retrieved 29 April   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   2008. http://blackmonitor.wordpress.com/2008/04/20/nigger-wesley-snipes-off-to-nigger-  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   college/ Black    Monitor. Lies. Comment on Barack Obama – Pathological Liar Extraordinaire by blackpubwatch.   Retrieved 29 April   Ã‚  Ã‚  Ã‚   2008. http://blackmonitor.wordpress.com/2008/04/26/barack-`  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   obama-pathological-liar-extraordinaire/

Gideon Katey Fayorsey’s Manifesto

Manifesto Madam electoral commissioner, Honourable executive manageress and supervisor of studies, Teaching and unteaching staffs of this noble institution, Enthusiastic student, co-aspirant, Invited guest, Distinguished ladies and gentlemen I greet you all. My name is Gideon Katey Fayorsey vying for the office of the school prefect and I deem it an honour to stand before you this morning to read my manifesto.As we all know here comes another election season or era which is characterised by the handing over of spiritual and physical batons from the old Elijah’s to the new Elisha’s First and foremost I would like to tell you reasons why you should vote for me, there so many reasons but I would like talk about three of them for the sake of time, to begin with I would like to tackle discipline As we all know discipline comes first in the life of an academician. We also know canning is not the only way to discipline a child but counselling which is a also very good way of d isciplining a child.Which I have started doing through spreading of the gospel. Comfortably seated Ladies and gentle imagine you disrespected a teacher when the teacher comes to the class teach will you be able to concentrate? No you cannot concentrate because at the first place you cannot look at the face of the teacher this cause many students to dislike and fail a particular subject. I Gideon Katey Fayorsey about to be elected will ensure that discipline is held in the highest level Secondly I would like talk to you about the reading of your books.Nowadays literacy week is part of our academic activities but still students find it very hard to read their books which isn’t good because the is a saying that â€Å"A man who does not read gets constipation of thoughts and diarrhea of words† I will make sure all students read at least two story books a week. And the last but not the least is My ultimate priority of the â€Å" Ancora Impara† which simply means that the attitude of learning shall I hold indisputably to ensure that my time shall see a considerably rise in academic performance with the blare of a trumpet so that we can all say something has happened out of the blues.Finally I will like to cast your vote for it is what is going to catapult me into unleashing my daring ambition. Vote for Gideon Katey Fayorsey this your decision to have a change of lifetime for it is said that â€Å"The journey of a thousand mile begins with a step† and that step is to be taken by you by voting for me. Vote Gideon Katey Fayorsey the potential potentate who has the power, ability, capability and capacity to head you towards the attainment of your aspiration. Vote and vote wisely for your vote is your greatest power and secrete. God bless you all! God Bless Great St Paul’s !! God bless Lutheran!!! Thank you all.

Fedex supplier evaluation Essays

Fedex supplier evaluation Essays Fedex supplier evaluation Paper Fedex supplier evaluation Paper Hence, it has introduced measures like detailed supplier scorecard to evaluate supplier performance for goods, services and fuel. This supplier scorecard maintains a level of uniformity among the many supply management groups and is available to all its suppliers and employees through its intranet. The scorecards for suppliers are maintained by buyers or supply chain specialists and the completed scorecards are stored in a central database so that hey can be reviewed at any time. Based on these scorecards, supply chain analysts perform many analyses like identifying suppliers who fail to meet the delivery requirements. Hence, this measurement supports Feeders supplier development and improvement efforts. Initially there was a separate scorecard template for each of goods, services and fuel which are now combined now into a single robust scorecard template. Buyers or the supply chain specialists who manage the scorecard of a supplier can adjust weights within the performance categories to meet the needs of arches requirement. Though the system is highly flexible to adjust category and weights, there are some scorecard rules that needs to be followed The diverse supplier development performance category should be Included In each evaluation as it is a corporate requirement The sum of the selected weights should be 100 Calculating score of a category: Sub Items In a category are scored from 0-5 and the average of the scores of the sub Items gives the average score of the category. : The average score of the category Is then multiplied with the weight to get the total score f the category The total scores of the categories are then added to arrive at a score between 0-500 representing the below designations 500-450 Platinum 449_400 399-350 349-300 Gold Silver Bronze faded supplier evaluation By Tamari supplier development performance category should be included in each evaluation Calculating score of a category: Sub items in a category are scored from 0-5 and the average of the scores of the sub items gives the average score of the category. The average score of the category is then multiplied with the weight to get the total score

History of Pearl Diving in Qatar

History of Pearl Diving in Qatar Pearl diving was one of Qatar’s main industries until the early 1940s when oil replaced it.  After being the major industry of the area for thousands of years, pearl diving was a decaying profession by the 1930s, after the introduction of Japanese cultured pearls and the Great Depression made pearl diving unprofitable. Even though pearling is no longer a thriving industry, it remains a beloved part of Qatari culture. History and Decline of the Pearling Industry Pearls were treasured in the ancient world, especially by Arabs, Romans, and Egyptians. These areas were largely supplied by the pearling industry in the Persian Gulf, with pearl divers working hard to keep up with the high demand from trading partners in Europe, Africa, and the Middle East. Pearl diving was risky and physically taxing. The lack of oxygen, the fast change in water pressure, and the sharks and other marine predators made pearl diving a very dangerous profession. Despite the danger, however, the high value of the pearls made pearl diving a profitable profession. When Japan created oyster farms in the mid-1920s to generate cultured pearls, the pearl market became glutted. In addition, the advent of the Great Depression in the 1930s devastated the pearl market as people no longer had extra money for luxury items such as pearls. With the market for pearls drying up, it was a miraculous event for the Qatari people when oil was discovered in 1939, changing their entire way of life. How Pearls Are Formed Pearls are formed when a foreign object enters the shell of an oyster, mussel, or other mollusk and becomes trapped. This object can be a parasite, grain of sand, or small piece of shell, but more commonly it is a food particle. To protect itself from the particle, the mollusk releases layers of aragonite (the mineral calcium carbonate) and conchiolin (a protein). Over a period of two to five years, these layers build up and form a pearl. In oysters and freshwater mussels, nacre (mother of pearl) gives pearls their natural luster. Pearls from other mollusks have a porcelain-like texture and don’t shine like pearls with nacre do. Qatar is a perfect place to find such beautiful, shiny pearls.  Because of its abundant freshwater springs, the water there is part salty and part fresh, an ideal environment for nacre formation. (Most of the fresh water comes from the Shatt al Arab River.) Cultured pearls follow the same essential formation process as natural pearls, but they are created under carefully controlled conditions on a pearl farm. Pearling Voyages Traditionally, Qatar’s pearl fishers made two annual boat voyages during the June-September fishing season. There was a long trip (two months) and a shorter trip (40 days). Most pearling boats (often called a â€Å"dhow†) contained 18-20 men. Without modern technology, pearl diving was extremely dangerous. The men didn’t use oxygen tanks; instead, they pinched their noses with pieces of wood and held their breaths for up to two minutes. They would also often wear a sheath made of leather on their hands and feet to protect them from the rocky surfaces found below. Then they would throw a rope with a rock tied at the end into the water and jump in. These divers would often swim over 100 feet below, quickly use their knife or a rock to pry oysters and other mollusks off of rocks or the sea floor and place the oysters in a rope bag that they had hung around their necks. When they could hold their breath no more, the diver would pull on the rope and be pulled back up to the boat. Their load of mollusks would then be dumped on the deck of the ship and they would dive again for more. Divers would continue this process throughout the day. At nighttime, the dives would stop and they would all open the oysters to look for the valuable pearls. They could go through thousands of oysters before finding even one pearl. Not all dives went smoothly, however. Diving that deep meant that rapid changes in pressure could cause serious medical problems, including bends and shallow water blackout. Also, the divers were not always alone down there. Sharks, snakes, barracudas, and other aquatic predators were rampant in the waters near Qatar, and would sometimes attack divers. The pearl diving industry got even more complicated when colonial tycoons got involved. They would sponsor pearling voyages but require half of the divers’ profits. If it was a good voyage, then all could become wealthy; if it was not, then the divers could become indebted to the sponsor. Between this exploitation and the health risks involved with pearling, divers lived strenuous lives with little reward. Pearl Diving Culture in Qatar Today While pearl fishing is no longer vital to Qatar’s economy, it is celebrated as a part of Qatari culture. Annual pearl diving competitions and cultural celebrations are held. The four-day Senyar pearl diving and fishing competition recently boasted more than 350 participants, navigating between Fasht and Katara Beach on traditional ships. The annual Qatar Marine Festival is a free event that hosts not only pearl diving demonstrations but also a seal show, dancing waters, food, an elaborate musical play, and miniature golf. It is a fun event for families to learn about their culture and have some fun too.

Ethics and the Hiroshima Bomb Essay Example | Topics and Well Written Essays - 1000 words

Ethics and the Hiroshima Bomb - Essay Example Blackburn in Being Good (2001) would have us believe that there are times that we put aside our moral beliefs in order to accomplish something we believe in. There is the thought that we create a moral environment around us that affects everything we do. He feels that ethics are not futile or irrelevant but may be a hopeless pursuit. Only we can decide what is ethical as it is we that must live with the result (Blackburn, 2001). Was the bomb over Hiroshima and Nagasaki ethical? This paper will attempt to support the belief of the writer which is no, it was not ethical. The loss of so many innocent lives and the long-term pain of the incident was too much for any reason. We must quickly define our belief here, just before we tell the story. Gradualist ethics is defined by going along with the policy even when we believe it is wrong. This happens a lot with those that work in the government and in other industries. The belief that we have to make a decision because that is what is expected as part of the gradualist’s beliefs and they are willing to do what is expected. The deontological ethic is one where the belief is that one must consider the basic duties and rights of individuals or groups and act in accordance. That decision is made on moral obligation as it is seen by the person making the decision and moral rules are applied. Using others as a means to your own desire to wrong thing to do. In the deontological point of view, it is difficult to support the idea that ethics works differently for the State than for the individual. This writer believes that everyone must do the right thing understated rules whether it is the State or an indi vidual. If this writer believed that the true reason for dropping the bomb was to save lives on both sides, then the decision would be that it was an ethical decision.

Advertising Agency Essay Example | Topics and Well Written Essays - 1000 words

Advertising Agency - Essay Example To create a successful advertising campaign to stimulate consumer interest, target groups, objectives, campaign communication and expectations, along with communication strategy must be considered for both companies.The target group for the first, smaller company is sportsmen who use food supplements as part of their regimen. The objective of the campaign is to increase sales to such sportsmen through the specialized selling shop, sales representatives, and over the internet. The advertisement should communicate to sportsmen that the food supplements sold by the small company are necessary for increased sports performance. The expectation of this advertising campaign is that sales will increase through the positive message about food supplements from this particular company. The company is small, therefore, the communication strategy is limited only by the company's advertising budget. Internet "ad banners' and small magazine advertisements in sportsmen magazines is a strategic and c ost effective way to successfully market this small company's food supplements.The target group for the second company, a large, multinational organisation is a wide variety of consumers, as this company's main staple is detergent. The objective of the campaign is to increase sales by keeping the company's detergent on the minds of consumers. The advertisement should communicate to all consumers that the detergent sold is superior to other detergents on the market. The expectation of this advertising campaign is that sales and demand will increase for the company's detergent. The company is large, and therefore, has a large advertising budget, so a mass media campaign will be continued, over the internet, broadcast media, and print media. Certain techniques are used by advertising agencies and/or advertisement producers to promote creative ideas, which include "formulating advertisement objectives; designing an advertising budget; making creative decisions; choosing a media strategy and evaluating the advertisement" (Shank, 2001, p. 325). Advertisement objectives are usually categorized as either direct or indirect. Direct ad objectives, such as advertising to end user consumers and sales promotion advertising, are designed to stimulate action among consumers of a certain type of product. On the other hand, indirect objectives create consumer awareness and provide information to consumers. After each objective has been determined, budgets are considered for the ad campaign. "Budget techniques such as competitive parity, objective and task, arbitrary allocation, and percentage of sales are commonly used by advertisers" (Shank, p. 325). The next step is to make the creative decisions that will identify the ideas and the concepts that will be used in the advertisement. In order to develop the concept for the ad, benefits of the product must be identified, ad appeals are designed, and ad execution decisions are made. Next, a media strategy is formed, including decisions about what medium for advertisement will be most effective and target the market consumer. Finally, the ad is evaluated to determine whether it will fulfill its purpose of increased awareness and sales. Task B Another method of understanding target groups, the core message of the advertisement, communication, and art elements of the advertisement is to observe two (2) examples of advertising campaigns. The first ad is for Calgon, a water softener that is touted to protect washing machines from sediment build up. The second is for Aquila, a mineral water that releases harmful chemicals from the body with every sip.

Chinese video gaming Essay Example | Topics and Well Written Essays - 750 words

Chinese video gaming - Essay Example It is obvious that this independence has definitely led to positive results for the country’s development. However, there are certain other aspects of the Chinese gaming industry that come to the fore on a closer analysis. The industry does not only have a positive side to it, there are also some negatives and drawbacks that can be seen. This is mainly in terms of the strict â€Å"state censorship† that the imported games pass through before reaching the markets of China (Wolf 108). Due to the various strict ideals of the government of China, it is not easy for foreign games to be sold in the markets. The content of every game is thoroughly checked and those found inappropriate are either deleted from the games, or the game is banned altogether. The gamers, however, are not satisfied with the new version of the games and, therefore, they resort to pirated full versions of the game. The gamers fail to understand that the real objective behind this censorship is to  "promote domestically made games,† in order to â€Å"protect the Chinese market† (Wolf 108). Studies have proved that the online games in China are now the â€Å"mainstream form of game consumption† and that the â€Å"market share of imported games† is on the decline (Wolf 109). This is significantly so because the broadband development in the country has been increasing considerably and due to the fact that China has not turned into the â€Å"second biggest internet market† on the face of earth (Chung). Piracy in China is a major problem and it has created conflicts with â€Å"game manufacturers in Japan and United States,† putting the membership of China in the â€Å"global gaming community† into jeopardy (Wolf 109). The game manufacturers are forced to produce online games and are reluctant to... With the massive advances in technology, man has transformed the impossible into the reality. Almost all fields have reached greater heights with the constant innovations in technology. This is especially so in the case of the entertainment field, including various industries such as movies, music, dance, gaming etc. The modern technologies in video gaming have taken entertainment to the next level through the creation of interactive user interfaces. For example, there are a lot of motion sensitive games that have become highly popular among the modern generation. These games are designed in such a way that the game processor detects the movements of the human body and replicates those movements into the respective characters of the game. These types of games are popular throughout the world and the gaming industries of different countries, seeing the potential of this sphere, plan to work hard towards tapping this niche much more. One such country that has recognized the significance of this field is China and its gaming industry, which is now â€Å"one of the fastest growing interactive entertainment† industries worldwide. Piracy in China is a major problem and it has created conflicts with â€Å"game manufacturers in Japan and United States,† putting the membership of China in the â€Å"global gaming community† into jeopardy. The game manufacturers are forced to produce online games and are reluctant to manufacture other games due to fear of piracy. Thus, the Chinese government needs to implement laws and devise ways in which it can get rid of piracy once and for all. The gaming industry in China is greatly influenced by â€Å"South Korea and the United States† and, therefore, it does import games from these countries in addition to Japan

Impact of Audit Quality of Real Earnings Management

Impact of Audit Quality of Real Earnings Management Abstract This study aims to evaluate the influence of audit quality (auditor size and auditor tenure), political connection, and institutional ownership toward real earnings management. Purposive sampling was conducted and 83 manufacturing companies registered in Indonesian Stock Exchange during 2010-2014 were acquired as the samples. For testing the hypotheses, panel data regression random effect model was used. The results showed that auditor size and institutional ownership had positive influence toward real earnings management, while audit tenure and political connections did not influence real earnings management. The control variable testing showed that   leverage and loss had negative influence toward real earnings management, while cash ratio had positive effect towards real earnings management. These result have implication for the investors to pay attention to operating cash flow average, because there is still a possibility of real earnings management, although the company audito rs were from the big-4 auditors. Keywords: real earnings management, audit quality, auditor size, audit tenure, political connections, institutional ownership.. INTRODUCTION Managers can apply accrual earnings management and real earnings management to achieve the desired profit (Fisher and Rosenzwig, 1995; Roychowdhury, 2006). The real earnings management is impose bigger long-term costs, because it has negative consequences toward future cash flow which reduce firm value (Roychowdhury, 2006; Cohen et al., 2008; Cohen and Zarowin, 2010). Graham et al., (2005) and Cohen et al., (2007) clarify that the reasons why a company using real earnings management is to avoid auditors and regulators detection. The real earnings management is more difficult to detect because it is almost similar to a companys operational activity (Kim et al, 2010). Becker et al. (1998); Johnson et al.( 2002); Balsam et al.,(2003); Chen et al. (2011), and Inaam et al. (2012)   showed that audit quality (auditor size and auditor tenure) reduce accrual earnings management. Therefore, companies that want to conduct earnings management will shift from accrual earnings management to real earnings management (Chi et al., 2011). Auditor size positively affect real earnings management (Chi et al., 2011; Inaam et al., 2012). Meanwhile, Nihlati and Meiranto (2014) showed that the auditors size negatively impact real earnings management. Chi et al. (2010) found that auditor tenure had positive influence toward real earnings management. While Inaam et al.(2012), Herusetya and Pujilestari (2013) found that auditor tenure did not affect real earnings management. Inaam et al., (2012) conducted a research about the influence of audit quality toward the real earnings management in Tunisia and suggested that the future research can include political connection and institutional ownership as independent variables. Pollitically connected companies have bad reporting quality (Chaney et al., 2010). Meanwhile, Batta et al. (2014) found that political connection positively affect the reporting quality. The phenomena of pollitically connected companies in Indonesia is state-owned enterprises became disorganized after were interfered by political parties (Muqoddas, 2012). Indonesian Corruption Watch data showed that there were 48 legislators who were entrepreneurs that were exposed for corruption case (Gabrillin, 2014). Shleifer Vishny (1986); Bathala et al. (1994); Velury Jenkins (2006); Mehrani et al. (2016) showed that institutional ownership reduce accrual earnings management. The institutional investors monitoring toward managerial process and accounting information accuracy are stronger. For avoiding detection by the institutional investors, companies will shift from accrual earnings management to real earnings management. The aim of this research is to evaluate the influence of audit quality, political connection and institutional ownership toward real earnings management. This study contributes in adding political connection and institutional ownerships as independent variables, as suggested by Inaam et al. (2012). Up to now, studies about real earnings management in Indonesia are rarely conducted and, if any, they have not correlated political connection and institutional ownerships toward the real earnings management study yet, so this study will fill in that gap. As the structure of this paper, literature review and hypotheses development will be discussed on the next part. The research method will be discussed in the third section. This is followed by result and discussion and the final section concludes the study. LITERATURE REVIEW AND HYPOTHESES DEVELOPMENT Auditor Size and Real Earnings Management Earnings management can be applied through accrual and real activities (Roychowdhury, 2006; Zang, 2007; Cohen and Zarowin, 2010). The methods of real earnings managements are sale manipulation, overproduction, and reducing discretionary expenses (Roychowdhury, 2006). DeAngelo (1981), Becker et al. (1998) and Krisnan (2003) found that big size auditors   have better audit quality   than small auditors.   The Big-4 auditors is considered to be more competent than the non Big-4 auditors if seen from their education, training, and experience (Amijaya and Prastiwi, 2013), their independencies (Zou and Elder, 2003) and their good reputation (Christiani and Nugrahanti, 2014). Big-4 auditors competency will ease the earnings management detection. Therefore, companies tend to choose real earnings management, so it will be more difficult to be identified. Cohen and Zarowin (2010), Chi et al. (2011), Inaam et al. (2012) found out that auditor size positively influences real earnings manag ement. H1: Auditor size has positive influence toward real earnings management. Auditor tenure and Real Earnings Management Auditor tenure is the number of years of an auditor being assigned by a company (Myers et al., 2003). The longer engagement duration, the higher auditors knowledge about that company, so it ease in detecting earnings management (Giri, 2010). The company will shift from accrual earnings management to real earnings management so that it will not be detected easily. The real earnings management tends to be out of the auditors supervision (Chi et al., 2011) and it will be hard to detect because it is almost the same as companys daily operational activity (Kim et al., 2010). Cohen and Zarowin (2010) and Chi et al. (2011) found that auditor tenure has positive influence toward real earnings management. H2: Auditor tenure has positive influence toward real earnings management. Political Connection and Real Earnings Management A company can be called politically connected if the biggest shareholder (has minimum 10% of voting rights) or top officers serves as the parliamenterian, minister, or has close relation with a politician or political party (Faccio, 2006). A company which has political connection will get the benefit such as capital allocation (Fisman, 2001; Goldman et al.,2010), better business opportunities (Fisman, 2001), and bailouts from the government (Faccio et al., 2006). If a company is not able to maintain its reputation and profit, It will loose special previlege from political connection (Braam et al., 2015). For increasing their performance, the companies tend to perform real earnings management. Earnings management detection would lead decreasing in companys reputation, increasing in political cost and the companys external interventions (Watss and Zimerman, 1990; Faccio, 2006; Ramanna and Roychowdhury, 2010; Kothari, 2012). For avoiding that detection, the company will shift the accrual earnings management to real earnings management. Chaney et al.,   (2011) found out that politically connected companies tend to conduct earnings management. H3: Political connection has positive influence toward real earnings management. Institutional Ownership and Real Earnings Management Institutional investors generally have a big number of shares, so they carry out strict monitoring to the companies performance and   companies information quality (Velury and Jenkins, 2006; Pound, 1988; Shleifer and Vishny, 1986). Bushee (1998) and Potter (1992) found out that institutional investors were too focus on the short-term performance, so they force the managers to achieve that short-term profit. For improving their performance and for avoiding the detection from institutional investors , the managers will prefer real earnings management than accrual earnings management. H4: Institutional ownership has positive influence toward real earnings management. RESEARCH METHODOLOGY Samples and Source of Data This study used the manufacturing companies listed in Indonesia Stock Exchange during 2010-2014 periods. The criteria for purposive sampling method are the companies published annual report sequentially during that periods and the annual reports were finished on the December 31st. There were 83 companies were selected as the samples, so there were 415 firm year observations. The annual reports acquired from the Indonesia Stock Exchange website. The political connection data were acquired from (1) annual report and tracing down the Board of Directors and Board of Commissioners biography from the sites in Google, (2) the Indonesian Republic National Portalwebsite (indonesia.go.id), the Indonesian Republic House of Representative website (www.dpr.go.id), and Tokoh Indonesia Indonesian Leaders (www.tokohindonesia.com). Variables Real Earnings Management (Dependent Variable) Abnormal Cash flow from operation will be used as proxy of real earnings management. When the companies apply real earnings management, the average of   CFO will be negative (Roychowdhury, 2006; Chi et al., 2011., Inaam et al., 2012 and Ratmono, 2010). CFOt= operating cash flow of company i in year t At-1= the total asset of company i in t-1 year St= the total sales of company i during year t ÃŽÂ µt= abnormal cash flow from operation (regression residual, real earnings management proxies, REM) Independent Variables Political connection, auditor size, auditor tenure and institutional ownership are the independent variables. Table 1: Independent Variables Measurement Independent Variables Measurement Political Connection ( Political connection variable will be measured by calculating the number of Board of Directors and Board of Commissioners, both the chiefs and the members who are also the House of Representative members, ministers or vice ministers, or related to prominent politicians and political party members (Braam et al., 2015) Auditor size (AUDSIZE) A Dummy variable, 1 if the firm was audited by a Big 4 auditor, 0 otherwise (Chi et al., 2011; Inaam et al., 2012.,Christiani and Nugrahanti, 2014). Auditor Tenure (TENURE) The number of engagement years or auditing period assigned in which the auditors from the same Public Accountant Firm conduct audit engagement to the auditee during 2010-2014 periods (Chi et al., 2011; Inaam et al., 2012) Institutional Ownership (INSTOWN) The percentage of shares owned by the institutional investors (Velury Jenkins, 2006; Mehrani et al., 2016; Wiranata and Nugrahanti.,2013) Control Variables Leverage, company loss and cash ratio were used as control variables in this study. Leverage/ LEV (the total debt/ the total asset) positively influence the REM (Herusetya and Pujiletari, 2013). The loss of the company is measured using a dummy variable, 1 if company has net loss and 0 otherwise (Herusetya and Pujilestari, 2013). One of the reasons why a company applies real earnings management is to cover up the company loss (Roychowdhury, 2006). Cash ratio (CCE) is the ratio of the cash and cash equivalents toward the total asset (Herusetya and Pujilestari, 2013). The higher CCE ratio, the faster companys cash flow, so it will ease the manager in utilizing the available cash to have earnings management (Herusetya and Pujilestari, 2013). Regression Model Panel data regression analysis was chosen to perform the hypotheses testing because this study used data combination of time series and data cross section (Winarno, 2015). Hypotheses H1, H2, H3, H4 and control variable in this study will be tested using empirical model as follows: RESULT AND DISCUSSION Descriptive Statistics Table 2 below showed descriptive statistics used in this study. Table 2 Descriptive Statistics (Pooled Sample, n= 415) Variable Mean Maximum Minimum Std .Deviation REM -0.006352 0.659900 -1.217470 0.188328 POLCN 0.245783 2 0 0.468655 AUDSIZE (dummy variable) 1 0 0.485552 TENURE 2.554217 5 1 1.381844 INSTOWN(%) 70.4841 100 0 19.61332 LEV 0.470906 4.189190 0.000265 0.321157 LOSS (dummy variable) 1 0 0.339475 CASH 0.102345 0.500295 0.000078 0.122287 From 415 firm years, 157 companies (37.8%) used the big-4 auditors and 258 companies (62.2%) used the Non-Big 4 auditors. Besides, there were 55 companies (13.3%) reported a loss. Real Earnings Management (REM) Testing Wilcoxon Signed Ranks Test was conducted to confirm whether REM are validly applied in the sample companies.   The result of this test are presented in appendix 1. If the average abnormal CFO was negative, the companies were assumed to apply REM in operating cash flow (Oktorina Hutagaol,2008). The Wilcoxon Signed Ranks Testing result showed that the mean of abnormal CFO was -0.006352 and its significance value was 0.046, so it was confirmed that those companies applied REM through operating cash flow. Panel data Model Testing Chow Test and Hausman Test for determining the appropriate estimation method were presented in appendix 2. Based on the Chow Test and Hausman Test results, the estimation method applied in this study was panel data regression using random effect model. Hypotheses Testing The results of hypotheses testing using panel data regression random effect model within 5% alpha level were presented in Table 3. Table 3 Hypotheses Testing Results Variable Expected sign Coefficient Probability Conclusion Intercept -0.077146 0.0997 AUDSIZE + 0.084373 0.0031*** H1 accepted TENURE + -0.008594 0.0968 H2 rejected POLCN + 0.001902 0.9380 H3 rejected INSTOWN + 0.001100 0.0372** H4 accepted LEV + -0.075769 0.0071*** LOSS + -0.067431 0.0083*** CASH + 0.268174 0.0043*** Dependent variable        Real earnings management (REM) R-squared                           0.119266 Adjusted R-squared 0.104118 F-statistic                           7.873503 Prob(F-statistic)              0.000000 **significant on alpha 5% ***significant on alpha 1% Auditor Size and Real Earnings Management The H1 testing shows that auditor size positively influence REM. This result is in line with Chi et al. (2010), Cohen and Zarowin (2010), Inaam et al. (2012), Nihlati and Meiranto (2014). The big-4 auditors are assumed to have better skills compared to non big-4 auditors, regarding from their educational backgrounds, trainings, and experiences (Amijaya and Prastiwi, 2013), their independencies (Zou and Elder, 2003) and their good reputation (Christiani and Nugrahanti, 2014).   The big-4skills will ease the auditors in detecting the accrual earnings management. Hence, companies will cover up the earnings management from the   auditors and prefer to apply real earnings management. Real earnings management is harder to be identified than accrual earnings management since it is almost the same as the companies daily operational activity (Kim et al., 2010, Graham et al., 2005; Gunny, 2010; Badertscher, 2011). Auditor tenure and Real Earnings Management The H2 testing result shows that auditor tenure did not had an effect toward REM. This result consistent with Inaam et al.(2012), Herusetya and Pujilestari (2013), Nihlati and Meiranto (2014). Gul et al. (2009) categorized the audit placement period into three categories, the short term (2-3 years), medium term (4-8 years), and long term (9 years).   Table 2 show that auditor tenure average is 2.5 years, and the short auditor tenure had not been able to influence real earnings management. By limiting auditor tenure, there will be a gap between the auditor and the company. In order to verify a company, auditors had to identify in advance the companies characteristics and managements, and it usually took quite a long time (Kono and Yuyetta, 2013). Amijaya and Prastiwi (2013) stated that why audit tenure did not have any influence toward earnings management was the auditors incapability in identifying earnings management. Political Connection and Real Earnings Management Based on Table 3, it can be seen that political connection did not had an effect toward REM. This result is in contrast with Braam et al. (2015). Political connection did not had an effect toward real earnings management because the numbers of political connections in the samples was few, which was 27.71% (23 out of 83 companies). There were only one person in board of directors and board of commissioners that were involved in political connection, so political connections did not influence real earnings management. Institutional Ownerships and Real Earnings Management The H4 testing result indicates that institutional ownerships positively influence REM. The institutional ownerships mean was 70.48%. Institutional investors who had a big number of shares will strictly monitor companys performance and companys information quality (Velury and Jenkins, 2006; Pound, 1988; Shleifer and Vishny, 1986). The strict monitoring made the companies that want to apply earnings management shift from accrual earnings management to real earnings management. Institutional investors were too focus on short term performance, so they urged the managers to fulfill that short term profit (Bushee,1998; Potter, 1992). For increasing their performance and for avoiding institutional investors detection, the managers would prefer real earnings management to accrual earnings management. Leverage, Company Loss, Cash Ratio and Real Earnings Management The testing results of control variables show that leverage negatively influenced REM. If a company has high levels of debts, it has to pay principal and high debt interest. The obligatory of those payments limit managers in using cash flow, including for real earnings management (Zamri et al.,2013).The company loss negatively influences REM. This finding is in line with Herusetya and Pujilestari (2013) and Roychowdhury (2006). When the company reported positive earnings, the company was assumed that they were covering up the loss through REM. If the company reported negative earnings, the company would be assumed that they did not apply REM, and the company was considered to not cover up the loss (Herusetya and Pujilestari, 2013). Cash ratio positively influence REM. The higher cash ratio, the better companys liquidity, so it would ease the managers in utilizing the provided cash for real earnings management (Herusetya and Pujilestari, 2013). CONCLUSION Although a study about audit quality and real earnings management has been conducted before, this study contributes in adding new independent variables, which are political connection and institutional ownerships. The testing results show that the auditor size and institutional ownerships can increase real earnings management. Meanwhile, audit tenure and political connection do not influence real earnings management. The testing toward control variables showed that leverage and company loss negatively influence real earnings management, while cash ratio had positive influence. The applied implication of these result is the investors need to see the operating cash flow average , because there is still a possibility of real earnings management, although the company auditors were from the big-4 auditors. The limitation of this study was a few number data of political connection although depth investigation had been carried out by looking at the name of legislative members/ ministers and vice ministers/ kinships to members of political parties. For the future study, the political connection criteria can be added by including the Indonesia National Forces retirees or ministry officials (for example the secretary general, directorate general, staff member of ministry, assistance of ministry). The future study may also add corporate governance mechanism as independent variables, such as managerial ownerships, auditing committee, and independent board of commissioners. REFERENCES Amijaya, M, D., Prastiwi, A., 2013. The impact of audit quality towards earnings management. Diponegoro Journal of Accounting 2 (3), 1-13. Ahsen, H., 2011. Audit firm industry specialization and audit outcomes: insights from academic literature. Research in Accounting Regulation 23 (1), 114-129. Badertscher, B.A., 2011. Overvaluation and choice of alternative earnings management  mechanisms. The Accounting Review 86 (5), 1491-1518. Balsam, S., Krishnan, J., Young, J., 2003. Auditor industry specialization and earnings quality. Auditing: A Journal of Practice Theory 22 (2), 71-97. Bathala, C. T., Moon, K. P.,   Rao, R.P., 1994. Managerial ownership, debt policy, and impact of institutional holdings: an agency perspective. Financial Management 23 (3), 38-50. 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