A Midsummer Night's Dream Essay Example | Topics and Well Written Essays - 500 words

A Midsummer Night's Dream - Essay Example As these two characters appear in the daylight, including as the sun is rising in the final act, it can be said that they symbolism order and light, in contrast to the instability and darkness that the rest of the play is shrouded in. They are used to begin the play and to end it, again bringing with themselves a sense of order and direction. The love potion is yet another symbol in the play. The fairies become reckless with the love potion, causing many of the characters to become crazy and infatuated with each other. Titania falls for Bottom, while Demetrius and Lysander cannot seem to make up their minds about whether they are in love with Hermia or Helena. Therefore, the love potion symbolizes the erratic, powerful nature of love. Even though the crazy love seen throughout this portion of the play is due to a potion, there really is no difference that can be seen with love that comes naturally. Love causes everyone to act in peculiar, humiliating ways. Nature, though a smaller symbol than others in the play, is still a symbol. It symbolizes the fantasy that the play encompasses. Most fantasy tales, especially those dealing with fairies and the like, take place in a natural setting as this increases the visual appeal of this fantasy world and the situations within it. The nature within this play simply symbolizes the fantastical aspects of the story. The moon is perhaps one of the greatest symbols found within the play. However, the moon is a different symbol to each character of the play, enhancing its purpose to the plot and overall story. At night, when the moon is out, is when the craziness of the play is in full swing. Once the sun rises and the rooster shrills his good mornings, things calm down again. It is in this that the moon symbolizes the erratic changes of human behavior - something that can easily be seen, and has been proven, in real life. When the moon is evident in the play, the characters usually are acting up and in ways that are

Ethical Dilemma Executive Summary Essay Example | Topics and Well Written Essays - 1000 words

Ethical Dilemma Executive Summary - Essay Example It is something which is very common in public sector and law enforcement firms, yet as a responsible citizen and police officer it is my duty to take necessary actions to stop this practice. As I am transferred to the current police department only recently, I must not show impatience in reporting the misconduct done by any colleague/police officer. I will secretly collect necessary facts and gather the past records of that officer on my own. I will wait till the time I have strong evidence that supports my claim. However, since that officer has strong connections and has established goodwill and PR among influential people while on the other hand, I have not yet built the integrity and trust which is required to challenge an experienced officer. Therefore, in this case I have several options: I will find out the name and designation of his immediate supervisor or the person whom he reports to; and I will quietly collect his/her views about bribery. I can send an anonymous letter to the internal affairs office of the police department which is responsible to carry out investigation about any misconduct or police abuse. Many countries have state police posts that can be used to report the cases of corruption. However, in case there is extreme violation of law, I will have to take serious actions by reporting anonymously to public safety board which deals with officer’s disciplinary actions and police corruption. Otherwise, I will try to find local FBI near my department from their official website i.e. http://www.fbi.gov/contact/fo/fo.htm. If the issue is not yet resolved then I will write an anonymous letter to the editor of the local newspaper and will send him/her the police disciplinary records because when media is involved serious efforts are made by concerned authorities to investigate the claims of corruption and breach of employment code of conduct. The professional implications of police reporting can be very serious especially when one is repo rting against some big fishes of the police department. In such situation following consequences may occur: If my name is revealed, my job will be at risk or perhaps I will be transferred to some other department/city. I may receive threats and the security of my family can be endangered. Police officer can send me behind the bars by putting false accusations against me or due to some false disciplinary charges. There are two ways to deal with these consequences; first is to report the corruption claims to the most trusted authority that ensures that my identity will not be revealed under any circumstance. Second condition is to challenge on the basis of strong evidence, public support and recordings of victims. Some countries use the tactic of â€Å"mystery audit† in which some senior police officials or people from investigating agencies disguise as common people and go to the police department for filing a complaint. They talk to the officers who are the suspects of corrup tion and create a situation of offering bribe or gifts. If officer(s) accept the bribe then the suspect is caught red handed. This method is very successful for conducting unbiased investigation. On the other hand, the liabilities of not reporting such acts are much greater than the consequences of reporting those acts. When an officer breaches the law, its impacts are not seen on the individual or departmental level only, rather it affects the whole system. The rights of the

Influence of Language Contact on English Language

Influence of Language Contact on English Language To what extent has language contact affected the English language? In discussing the influence of other languages on the English language, the term language contact may be defined as the impact of other languages on English as a result of socio-historical interaction (Mà ¡rquez 90). Languages are dynamic entities, which are constantly evolving to reflect our needs and the state of the societies that we live in (Bex 26). This is certainly the case for the English language, which has been heavily influenced by many languages throughout history as a result of numerous invasions, proselytism, interest in so-called prestigious languages, and many other factors, with the code-switching that ensued as a result of these having a profound impact on English. Therefore, this essay will illustrate the enduring impact that language contact has had by looking at how aspects of the English language like lexicon, orthography, phonology and place-names have been greatly affected by Englishs interaction with other languages, with particular focus on the influence of the Italic languages of Latin and French. Regarding lexicon and place-names, Latin has undeniably left a lasting impression on the English language. For instance, Jonathan Culpeper states that the Romans most successful raid under Emperor Claudius in AD 43 was what successfully laid the foundation for the partial Latinisation of many of Britains Celtic place-names (2, 3). While it remained rare for British place-names to be mostly derived from Latin origins, rare exceptions such as Speen from the Latin Spinis do exist; however, one of the most prominent legacies that Latin left occurred through compounding, with certain elements of the names of numerous cities and towns having Latin roots (Nielsen 154, 155). For instance, the suffix -wich in place-names such as Greenwich was derived from the Latin vicus, meaning village (Ayers and Cherry 7). Regardless, while Latin certainly had an impact on many British place-names, it also left a more general mark on the English language in the form of borrowed lexicon and loanwords. According to Culpeper, while early Christian missionaries introduced approximately four hundred and fifty Latin words into Old English through religious texts, and thousands of Latin loans entered the English Language during the Middle English period from areas such as religion, science, law and literature, it was not until the sixteenth century that borrowing from Latin and Greek became extremely popular (36, 37), which became a defining feature of Early Modern English (c.1500 17000). This may be explained by the influence of the Renaissance (c. 1300 1600), which was a time of significant interest in the sciences and arts, and which led to a renewed interest in Latin as the language of scholars, scientists and philosophers (Minkova and Tunberg xxvi). However, as there were no English equivalents for man y of the complex scholarly terms featured in these texts, approximately seven-thousand Latin loanwords entered the English language, which often represented abstract concepts, unlike English words of Germanic origins (Culpeper 39). Also, several Latinate roots have been borrowed numerous times, resulting in doublets; for instance, the Latin word sal has inspired numerous English words, including saline and salary (Green 35). Nonetheless, borrowing from Latin decreased after the seventeenth century, mainly due to Englishs newfound prestige and status as the language of scholarship (Culpeper 37, 38). Regardless, it is clear to see that Latin has had a profound impact on the English lexicon through thousands of loanwords. On the other hand, because of the Norman invasion of 1066, French became the official language of law and administration in England and, due to its prestigious status as the language of the upper class and the code-switching that occurred after the invasion, approximately ten-thousand French words associated with warfare, rule, law and fashion (Millar 126) were adopted into the English language during the Middle English period (c. 1100-1500) (Mellinkoff 97). However, while some Norman-French terms completely replaced their Old English counterparts, such fortune replacing wyrd, semantic change occurred when both terms survived, with an example being the distinction between the Old English house and the French loan mansion (Culpeper 37). However, much like Latin, French borrowing has been in decline since the upper class stopped speaking French and English became regarded as the new language of administration (Culpeper 37, 38), yet the influence of French has lived on in various levels of borrowings, such as through borrowed food-related lexis like poultry, phrases such as mà ©nage à   trois, and bound morpheme suffixes like -ible (Fromkin et al. 358, 505). Unlike the written lexis of Latin, the fact that French influenced English mostly through spoken vocabulary is significant because it places French loanwords between Germanic and Latinate lexis in that they may convey a mixed register and refer both concrete and abstract concepts (Culpeper 39). However, while Norman-French generally had a small impact on place-names as most British places already had established names by 1066, some elements of French did inspire certain naming practices. For example, the French-speaking aristocracy routinely named castles and estates like Belvoir and Malpas directly after landmarks and places in France, Norman scribes substituted sounds for some more familiar to French (which is reflected in the spelling and pronunciation of places such as Cambridge), and the prevalence of double-barrelled named manors like Kingston Lacy can also be attributed to the French aristocracy, who often gave their properties recognisable names to distinguish their manors from others (Mills xvi). Consequently, much like Latin, it is undeniable that French has had an impact on the place-names and lexicon of the English language. Moreover, it may be argued that both languages have had a significant impact on the orthography and, in turn, the phonology of the English language. The fact that English spellings are not always phonemic, for example, may be attributed partly to the move from the Runic alphabet to the Latin alphabet used by the Romans during the Conversion Period (c. AD 597 AD 735), which meant that there were not enough orthographic counterparts for all of the Old English phonemes, as the Latin alphabet consisted of only twenty-three letters (Culpeper 22). Also, Doreen Scott-Dunne has noted that Latin impacted English orthography and phonology through etymological respellings. For instance, because of the renewed interest in Latin and Greek texts, many Renaissance scholars decided to respell certain words to make them orthographically resemble their Latin origins, which is evident in the change of words like the Middle English det to the modern debt, which now more closely resembles the Latin debi tum (62). However, while this simply resulted in the addition of silent letters to many words (Scott-Dunne 62), other Latin-inspired spelling changes were mirrored by significant changes in pronunciations. For example, Renaissance scholars often added the letter after in words to make English appear as prestigious as Latin, which changed lexis like the Old French loan trone to throne (Algeo and Butcher 155).   This resulted in a change of pronunciation, with the words first phoneme shifting from [t] to [ÃŽÂ ¸]; nonetheless, this was not a universal change for all words that contained the letter , and words like Anthony did not always change in pronunciation in British English, which exemplifies the fact that language contact can often result in a lack of regularity (Algeo and Butcher 155). Furthermore, French scribes during the Middle English period may have caused English spelling variations (House 243), which often led to phonological changes. For instance, the runic symbol , which represented the phoneme [w], was scarcely used after 1300, due to it being replaced by the symbols or , which originated in northern France (Culpeper 22). Also, the letter represented a vowel in Middle English, but a consonantal that was pronounced as [dÊ’] appeared during the Middle English period, which is often attributed to the influence of Norman-French (House 241). However, another significant phonological impact occurred because the importation of French lexis during the Middle Ages encouraged a separation of voiced and unvoiced fricatives into separate phonemes (Millar 126). While Old English had simply represented [f] and [v] as at the start of words and in other positions, the importation of French lexis like voice that began with the phoneme [v], along with the desire to speak with a prestigious French accent, meant that graphological distinctions between the phonemes naturally occurred (Millar 126). Similarly, while lexis such as centre was borrowed from the Latin centrum, the influence of French meant that the grapheme started to represent the phoneme [s] instead of [k] in some words (Culpeper 26), leading to a lack of regularisation. Additionally, while Old English had a strict stress pattern, in which stress fell on the first central (not prefix) syllable, the stress pattern of French was variable depending on each word and, therefore, prosodic changes had to take place during the Middle Ages so that French loanwords could be smoothly integrated into English (Millar 126). However, while etymological respellings of some words took place to show their French origins, scribes sometimes incorrectly assumed the etymology of words like island, meaning a was added to the Middle English iland to make resemble the Old French isle, even though the word was originally from the Old English iegland, and therefore had Germanic roots (Horobin 112, 113). By and large, the profound influence of Latin and French on the English language exemplifies the fact that languages are not static, and continuously evolve organically in order to meet our linguistic and societal needs. In fact, English itself has already split into separate variations like American English and Australian English, which each have unique variations based on their contact history. Moreover, due to advances in travel and technology, English continues to be shaped and changed by more languages in our modern world, as evidenced by recent additions to the Oxford English Dictionary such as dopiaza (dopiaza, n.) and maitake (maitake, n.), which have Hindi and Japanese roots, respectively. Therefore, while syntagmatic, paragigmatic, social and technological changes (including scientific discoveries and the development of the internet) are arguably the primary causes of language change in the twenty-first century (Algeo and Butcher 10), language contact has undeniably had a s ignificant impact on the English language overall, and will most likely continue to play a role in influencing various aspects of the English language for years to come. Works cited: Algeo, John, and Carmen A. Butcher. The Origins and Development of the English Language. Seventh ed. Boston, MA: Cengage Learning, 2013. Print. Ayers, Donald M., and R. L. Cherry. English Words from Latin and Greek Elements. Second ed. Ed. Thomas D. Worthen. Tucson, AZ: University of Arizona Press, 1986. Print. Bex, Tony. Variety in Written English: Texts in Society: Societies in Text. London, England: Routledge, 1996. Print. Culpeper, Jonathan. History of English. Second ed. London, England: Routledge, 2005. Print. dopiaza, n. OED Online. Oxford University Press, December 2016. Web. Accessed 30 December 2016. Fromkin, Victoria, Robert Rodman, and Nina Hyams. An Introduction to Language. Ninth ed. Boston, MA: Cengage Learning, 2010. Print. Green, Tamara M. The Greek & Latin Roots of English. Fifth ed. Lanham, MD: Rowman & Littlefield, 2014. Print. Horobin, Simon. Does Spelling Matter?. Oxford, England: Oxford University Press, 2013. Print. House, Linda I. Introductory Phonetics and Phonology: A Workbook Approach. Mahwah, NJ: Lawrence Erlbaum Associates, Inc., 1998. Print. maitake, n. OED Online. Oxford University Press, December 2016. Web. Accessed 30 December 2016. Mà ¡rquez, Miguel Fuster. Working with Words: An Introduction to English Linguistics. Eds. Miguel Fuster Mà ¡rquez and Antonia Sà ¡nchez. Valà ¨ncia, Spain: University of Valà ¨ncia, 2011. Print. Mellinkoff, David. The Language of the Law. Eugene, OR: Wipf and Stock Publishers, 2004. Print. Millar, Robert McColl. English Historical Sociolinguistics. Edinburgh, England: Edinburgh University Press, 2012. Print. Mills, A. D. A Dictionary of British Place-Names. Fourth ed. Oxford, England: Oxford University Press, 2011. Print. Minkova, Milena, and Terence Tunberg. Latin for the New Millennium: Level 2: Student Text. Vol. 5. Mundelein, IL: Bolchazy-Carducci Publishers, 2009. Print. Nielsen, Hans Frede. The Continental Backgrounds of English and its Insular Development until 1154. Vol. 1. Odense, Denmark: Odense University Press, 1998. Print. Scott-Dunne, Doreen. When Spelling Matters: Developing Writers Who Can Spell and Understand Language. Ontario, Canada: Pembroke, 2012. Print.

Free Essays - Psychological Analysis of Hawthornes Young Goodman Brown :: Free Essay Writer

Psychological Analysis of Young Goodman Brown Most of the works can be analyzed by one of the three critical approaches: traditional, formalistic or psychological approach. When it comes to Young Goodman Brown (by Nathaniel Hawthorne), I think that psychological approach is the best one to use. The story is all about the three components of our unconscious (id, ego and superego) and the constant battle among them. It is true that psychological approach has its flaws. It was criticized unjustly for those flaws. The greatest limitation lies in its "aesthetic inadequacy." It also suffered because many critics of this approach tend to push their thesis overboard. However, the other two approaches have inadequacies of their own. The formalistic disregards the sociological and historical aspects of the related work. The traditional neglects the structure of the work itself. We could easily use the historical and the moral approaches, but we cannot get inside of the story and analyze it. Young Goodman Brown is a perfect character for the psychological approach. One can examine his mind and the three components of the unconscious. All three of those are represented in the story. Id is the one that stands out. In the beginning, Brown's id wins a battle over ego and superego when Young Goodman Brown decides to leave his wife Faith in order to meet the Devil. Even though he fears his actions, Goodman Brown goes along with his plan. He wants to fulfill his inner desires (or as Freud calls it: the pleasure principle) no matter what. It is interesting that Freud identifies the id with the Devil himself. Hawthorne uses Young Goodman Brown who is driven by his id to get to the Devil. Once Brown encounters the Devil in the forest, he starts to get to his senses. The psychological approach analyzes this occurrence as the emergence of the latent unconscious (Freud calls is the preconscious). I was shocked when I read that Goodman Brown resembles the Devil. "In truth, all through the haunted forest there could be nothing more frightful than the figure of Goodman Brown. On he flew among the black pines, brandishing his staff with frenzied gestures, now giving vent to an inspiration of horrid blasphemy, and now shouting forth such laughter as set all the echoes of the forest laughing like demons around him.

Project Report on Coffee Behaviour

Westminster International University in Tashkent BSc in Economics with Finance 2012 – 2013 CW 1 (Element 2): Group Final Report CW 1 (Element 2): Group Final Report To be completed by the student Student’s ID number | 00001477, 00001568, 00002099, 00001506| Module name| Research Methods| Module code| 2UZB503| Tutor| Lobar Mukhamedova| Individual assignment| | Group assignment| | Submission deadline| 04. 04. 2013| For Academic Registrar use only| Contents Abstract3 Introduction3 Literature Review3 Coffee and Smoking4 Coffee and Smoking cessation5 Coffee and alcohol5Coffee and physical activity6 Coffee and Income6 Conclusion6 Research question7 Research objectives7 Methodology7 Research approach and design7 Research setting8 Study population and sample8 Data Collection9 Data collection instrument9 Data collection procedure9 Reliability and validity10 Reliability10 Validity10 Ethical considerations10 Conclusion10 Data11 Estimation and Results14 Conclusion and Recommendatio ns16 Bibliography17 Appendix 119 Questionnaire instructions. 19 Instructions on how to complete the questionnaire19 Coffee questionnaire20 Personal information:20 AbstractThe following paper discusses the main determinants of coffee consumption at Westminster International University in Tashkent. Determinants such as income of respondent, ethnicity, religion, smoking habits and other factors are investigated. Data was collected using online methods of surveying and self-administrated questionnaires. Results proved to be significant and revealed a negative correlation between coffee consumption, active lifestyle and marital status. In contrast, positive correlation between coffee consumption income and age was found. Other factors as smoking, religion, education years proved to be insignificant.Introduction Being the third most consumed beverage in the world after water and tea, coffee is valued for its distinct aroma, flavor and energizing effect. Found in Ethiopia in the 9th centur y, coffee first became popular in the Arab world, was then promoted in Europe and consequently developed into one of the most traded commodities in the world(John K. Francis, 2007). World annual per capita consumption was equal to 1. 3 kg/person in 2011. America and Europe are the largest coffee consumers on per capita basis, accounting for 3. 9 and 3. 7 kg/person respectively, in comparison to Asian countries where the average constituted 0. kg/person (World Resources Institute, 2011). Nevertheless, the western coffee consumption habits are slowly starting to spread in Asia, especially in Uzbekistan, where coffee is considered as a fashionable hot drink rather than an everyday necessity. The consumption of both instant and insoluble coffeein Uzbekistan is limited to urban areas and is generally increasing alongside with the rising living standards (Euromonitor, 2011). Furthermore, the rising number of coffee shops and the popularity of coffee houses such as Cafe Jum, Julius Meinl, Book Cafe, KafeKafe and Coffee Clubare good indicators of the growing popularity of coffee.Literature Review Evidence from various studies identify that living standards are not the only determinant of coffee consumption behavior. Smoking, smoking cessation, alcohol, age, gender, level of physical activity and income also play a sufficient role in one’s consumption patterns. In their comprehensive research on coffee and associated lifestyle factors published in 2010 Hewlett and Wadsworth discovered a link between caffeinated drink consumption, smoking and alcohol. The findings revealed that those drinking coffee were more likely to be smokers aged between 30 and 70.Another review on coffee consumption behavior in Karnataka, India published in 2008 by Varun indicated a positive correlation between education, family size and income on coffee demand in urban areas, whereas in the rural areas, the price was the main determinant influencing consumption. The rationale for the linka ge of the determinants and coffee consumption is reviewedand discussed belowbased on a wide range of researches and surveys. The studies concerning coffee consumption behaviorwere obtained from EBSCO, JStor, Emerald and Google Scholar databases.Those researches included in the literature review are published in English, report coffee consumption behavior; show correlation with at least some of the lifestyle factors and provide a detailed review of the applied methodology and statistical analysis. Coffee and Smoking Seven studies concluded that higher cigarette consumption among persistent smokers is linked to highercoffee consumption. The investigation on coffee consumption patterns among army personnel byZavela et al. (1990) revealed a positive correlation between female cigarette and alcohol consumption and male cigarette and coffee consumption.Furthermore, the researchers identified that non-smokers tend to be abstemious to coffee and alcohol consumption. In contrast, Koksal et a l. (2011) in their pseudo-panel analysis of US household data came to the conclusion that that coffee consumption and consumption of cigarettes and alcohol are not correlated due to the statistical insignificance of the cross price elasticities of coffee. However,even though there is no serial complementary relation in the observed population, the authors do not exclude the possibility that coffee and cigarettes are complements for some individuals. Studies by Salazar et al. and Garcia et al. hat analyzed the responses from about 120’000 participants both, stated that more than 50% of female smokers drank at least 6 cups of coffeeper day, whereas only 30% of smoking men consumed at least 6 cups of coffee on a daily basis. Digging even further into the research of the relation of smoking and coffee, Klesges et al. conducted a large epidemiologic study with more than 7500 respondents. The researchers labeled those consuming from one to four cigarettes per day as light smokers, those smoking from five to twenty cigarettes as moderate smokers and those smoking at least twenty one cigarettes per day as heavy smokers.Further analysis revealed that light and moderate smokers where 2. 34 and 2. 84 times more likely to drink coffee than non-smokers, whereas heavy smokers where 4. 23 times more likely to be coffee consumers. The comparison of the student sample with the general public sample by Brice et al. illustrated that smokers in both samples were likely to drink more coffee in comparison to non-smokers. In the student sample (121 respondent) smokers on average consumed 76 mg more caffeine than their fellow non-smokers. In the general public sample (122 respondent) smokers consumed 92 mg more than non-smokers.The majority of the academic papers revealed a positive correlation between smoking and coffee consumption (except the Koksal et al. study). However, some of the mentioned above studies might be a subject to bias as most of the respondents were asked to self-report coffee consumption and smoking habits. Furthermore, studies by Zavela et al. and Brice et al. had small samples that did not completely represent the whole population and may therefore also be addressed as biased at some point. Nevertheless, despite the presented results, none of the researches, except for Benowitz et al. 2003) addressed the actual reason for the coffee/smoking relation. According to the researchers smokers prefer coffee due to the fact that smoking increases caffeine metabolism and coffee contains the highest its highest dose among all other beverages. In order to confirm the positive correlation between the amount of cigarettes smoked and coffee consumed it is important to research the reverse side of the relation. Do those people that quit smoking consume less coffee? Coffee and Smoking cessation Several studies review the relation between smoking cessation and coffee consumption andall of them reveal a positive correlation.A cross-sectional study by Fernandez et al. described a total sample of 2621 respondents and found that lower coffee consumption was associated with quitting smoking. However, the results might be effect-modified as the health reasons for quitting where not taken into consideration during data collection. The research on smoking relapse conducted by Krall et al. revealed that people who quit smoking but where drinking at least 6 cups of coffee daily where 2. 33 times more likely to start smoking again. A similar study of 116 men by Kauffman et al. eviewed that those who don’t drink a lot of coffee where 12 times more likely to quit smoking successfully. Furthermore, education and age where identified as the factors positively affecting smoking cessation and where adjusted in order to make the effect of coffee consumption clearer. Coffee and alcohol Correlations between coffee consumption and alcohol consumption are mostly explained by ones attitude towards health. Therefore, usually alcohol drinkers a re less concerned by their health and on average consume more coffee than non-drinkers.Researches by Talcott et al. and Stevenson et al. prove this statement as according to their findings, alcohol drinkers were 1. 52 times more likely to drink coffee. Schwarz et al. investigated even further and researched the relation between different alcohol drinks with coffee and tea consumption in a sample of 2400 respondents aged from twenty five to sixty four. The findings of the authors revealed that among beer, wine and other beverages only wine had a positive correlation with coffee consumption. Again the above studies have some limitations as some of them o not reveal the health conditions of the respondents. As mentioned above health is a serious determinant that can affect both alcohol intake and coffee consumption. Furthermore, self-administered means of collecting information were used. Therefore, the collected data might be prone to bias. Coffee and physical activity The majority of the reviewed surveys associated high coffee consumption with low physical activity. According to the research by Hewlett et al. less coffee consumption was associated with being younger and a less than healthy lifestyle. Thune et al. onducted a survey with more than 10000 respondents that indicated that both males and females with sedentary jobs consumed more coffee than those that were physically more active. Therefore, coffee consumption may be associated with less leisure time activities and a sedentary job. It is important to mention the work of Mosdol et al. that researched how the changes in coffee consumption affected ones physical activity. The respondents were placed in three groups by coffee consumption. The first group didn’t drink coffee at all, the second consumed 1 to 3 cups per day and the third group drank at least 4 cups.Furthermore, 3 physical activity level groups were established. The results revealed that those participants that increased the amount of c ups consumed per day were less likely to do physical exercise. Therefore, the higher is the coffee intake, the less physically active an individual is. From the methodological point of view, the limitations of the mentioned above surveys where again connected to the fact that mostly the participants were asked to self-report their levels of physical activity and coffee consumption. Furthermore, the studies researched the relation between the two variables at a single point of time.All of the limitations combined make it hard to identify the real connection between coffee consumption and physical activity. Coffee and Income It is evident that the relation between coffee consumption and income varies from region to region. Therefore, coffee consumption in some states comprises a significantly lower proportion of total consumption in comparison with other countries. Hewlett et al. (1990) identified that the income elasticity is positive and less than one for all of the goods investigat ed (coffee, tea, alcohol). Interestingly, the study by Varun et al. evealed that urban households purchase a larger amount of coffee and tea in contrast to rural households. Furthermore, total family income plays a more significant role in consumer decisions in urban areas, whereas family size was the major factor in rural areas. Conclusion Based on the reviewed literature most important coffee consumption determinants were identified. Therefore, a significant correlation between smoking and coffee consumption was found. Additional research revealed that smokers on average consume more than non-smokers and those who quit smoking.Furthermore, the probability of smoking relapse was higher for those ex-smokers that consumed a higher amount of caffeine. The biological relation between coffee metabolism and smoking was recognized as one of the factors to explain the correlation. Coffee consumption and alcohol intake were linked to an individual’s personal healthcare choices. There fore, high consumption of alcohol was correlated with an unhealthy lifestyle and consequently, with a higher consumption of coffee. Unhealthy lifestyle was also proved to be the factor relating coffee intake with lower physical activity.Income and coffee consumption were proven to change from region to region, with people in urban areas with higher incomes drinking more coffee in comparison with the people in rural areas. Most importantly, a research gap was found. As can be seen from the above review, none of the researchers investigated coffee consumption patterns in Uzbekistan and almost none of them investigated university student’s coffee consumption behavior. Therefore, it is important to fulfill this gap and conduct a survey of coffee consumption patterns among students in Uzbekistan.However, due to the scarcity of resources this research will focus on the coffee consumption determinants in Westminster International University in Tashkent (WIUT). Research question What are the main coffee consumption determinants for the students of the Westminster International University in Tashkent? Research objectives * To identify the main factors affecting coffee consumption behavior of WIUT students * To discover whether the findings about the positive relation between smoking and coffee consumption are applicable to WIUT tudents * To interpret the discovered relations between key determinants and coffee consumption Methodology Research approach and design During the research a quantitative approach was implemented. Given (2008) describes a quantitative research as an empirical investigation of a social phenomenon by the use of statistical, mathematical or computational techniques. Usually a quantitative approach is applied when it is necessary to statistically describe and test relations between certain variables and examine cause effect relations.A descriptive (correlational) survey was used to collect primary data to describe the population. The descrip tive survey interprets the relationships among a set of variables to develop trends and patterns in the data. Variables in this kind of a survey are not manipulated and are studied as they occur. The survey obtains data from a population sample by means of self-report, when participants respond to a number of questions identified by the researcher. In the current research, information was gathered by the use of self-administered questionnaires distributed online and individually for each participant.A descriptive quantitative approach was applied because it helps to identify the causes of the interrelations in the variables. The main advantage of the employed approach is precision that is achieved through reliable quantitative measurement, when the collected data is not manipulated. However, there are some limitations due to the objectivity of self-reports, as respondents may provide the researcher with unauthentic information that is not accurate. Research settingThe study was cond ucted at the Westminster International University in Tashkent that is located in the highly dense urban area in the center of the capital of Uzbekistan. Approximately 1700 students and 90 teachers attend the university. The majority of the students are locals aged from 17 to 25, most of which are a registered in the Facebook social network. Study population and sample A population is a set of all the elements that come within the study sample criteria. The sampling frame consisted of young adults aged 17 to 23 that are full-time bachelor’s degree students who study on levels 3, 4, 5 or 6 of the university.Master’s degree students and teachers were not included in the frame as they represent an older age group that does not fit into the aim of the research to study consumption patterns among students. Due to the lack of time, resources and the impossibility of implementation, the census approach, when data is collected from everyone in the population,was excluded from t he research. Instead, the simple random sampling approach was applied. Under this approach the sample is collected by randomly choosing the respondents from the sampling frame.The simple random sampling approach was used because the research sample size was equal to 300, the sample frame was easily accessible via the computer database, and interactions with the respondents were not an issue. The sample size decisions were based on a 95% confidence level that the data represents the characteristics of the whole population and the 3-5% acceptable margin of error that expresses the amount of random sampling error in the results. According to the optimal sample size calculations and the table adapted from Saunders et al. (2003, p. 56) and assuming a 100% response rate the optimal sample size was identified to be equal to 300. The collected sample was compared with the student statistics from the university and was provento represent the characteristics of the university population. Data Collection Data collection instrument A self-administered questionnaire was chosen as the data collection instrument for the research. A typical questionnaire is usually a mean of collecting primary data and consists of a series of questions that are aimed at gathering information from the respondents.The decision to apply questionnaires as a data gathering tool was made largely due to the following factors: * High response rates as the questionnaires were distributed online via social networks and distributed to the respondents to complete and were consequently collected personally by the researcher * Less time and resources to administer, as all of the online replies where automatically monitored and both online and manual responses wereprocessed by computer software * Anonymity, as the respondents personal identification details (e. g. ame, student ID, etc) were not required * Less prone to bias as they were presented in a consistent manner * Most of the questions were closed, w hich made further statistical analysis easier However, the main disadvantage from the self-administered questionnaire is that it might not reflect the true state of the respondent and valuable information might be lost as the answers are usually brief. The questionnaire was conducted in English and consisted of two sections. Section 1 was aimed at getting demographic data such as age, gender, education years, religion, etc.Section 2 mostly consisted of closed questions and was aimed at determining ones coffee consumption habits and related information. The examples of the questionnaire with instructions on how to complete it areprovided in Appendix 1. Data collection procedure The questionnaires were distributed in two ways: * Via social networks such as Facebook and Odnoklassniki * Personally to respondents at the university In order to avoid resemblance in the online and manual responses, the sample was divided into two groups by study level.Therefore, the first group, consisting of level 5 and level 6 students was questioned online, whereas the level 3 and 4 students were asked to fill manual questionnaires. The data was collected in a one month period. Reliability and validity Reliability Reliability is a measure of consistency with which an instrument, in the case of the current research a questionnaire measures the attributes it was designed to measure. Therefore, a questionnaire may be assumed to be reliable if it will give the same results when applied to the same group of people.The questionnaire was firstly pretested on a group of 50 people that answered the questionnaire twice in different environments, the results revealed consistency in responses. The two sets of responses can were compared statistically using weighted Kappa  for categorical data and Spearman’s Rank Correlation Coefficient for continuous data. However, it is important to minimize measurement errors related to reliability. Hence, data collector bias was reduced by allocati ng two researchers to be the only ones to manage the questionnaire.The environment where data was gathered was made comfortable by ensuring silence, privacy and confidentiality for the respondents. Validity In contrast to reliability validity is a measure of how a questionnaire is employed and refers the extent to which the questionnaire represents studied variables. In order to ensure validity, the questionnaire was based on the review of literature. In addition, all questionnaires distributed manually were delivered by the appointed administering researchers.Furthermore, the questions were formulated in a simple language to assure clarity, guidelines were provided in order to ensure the ease of understanding the questions. The manual questionnaires were completed in the presence of the researchers to make sure that the questionnaires were not filled by third parties. However, it was hard to administer this aspect of the online questionnaire as the researchers were unable to monito r the process of filling. Ethical considerations In order to protect the human rights of the respondents, ethical aspects of the research were taken into consideration.Therefore, before handling in the questionnaire the researchers informed the participants about the aims of the study. Anonymity and confidentiality were maintained, as the personal information of the respondents was not disclosed, and the collected information was kept confidential. Self-determination was sustained by providing the respondents with a choice on whether to participate in the research or not. Scientific honesty, being an important ethical part of the research was also maintained as the researchers and analysts did not manipulate, change or alter the collected data.Conclusion The research implemented a descriptive, quantitative approach. Self-administered questionnaire was used to collect information from 300 respondents on the territory of the Westminster International University in Tashkent. The sample included young adults aged 17 to 23 studying on the levels 3,4,5 and 6 of the university. Reliability, validity and ethical considerations were taken into account while administering the research. Data Descriptive statistics and results are shown in Figure 1. Variable| Observations| Mean| Std. Dev. | Min| Max| | | | | | | ID| 297| 149| 85. 8073| 1| 297| age| 297| 20. 60269| 3. 388732| 16| 40| gender| 297| . 5454545| . 49877| 0| 1| marital| 297| . 0909091| . 287965| 0| 1| ethnicity| 297| . 8855219| . 3189284| 0| 1| | | | | | | religion| 296| . 9054054| . 2931498| 0| 1| city| 296| . 7668919| . 4235265| 0| 1| educyears| 296| 13. 93581| 2. 639838| 4| 45| Montly Income| 195| 575451. 3| 1027561| 0| 1. 00e+07| Work| 294| . 452381| . 4985759| 0| 1| | | | | | | Smoke| 297| . 2255892| . 4186752| 0| 1| Sport| 296| . 7466216| . 4356823| 0| 1| Drinking Coffee| 297| . 8114478| . 3918127| 0| 1| Coffee consumption| 283| 27. 9929| 34. 79035| 0| 225| Price Coffee| 266| 3449. 286| 4854. 957| 0| 18000 | | | | | | | Weather| 296| . 5067568| . 500801| 0| 1| Morning| 296| . 5236486| . 5002862| 0| 1| Food| 296| . 5101351| . 5007438| 0| 1| Winter| 294| . 5816327| . 4941322| 0| 1| Company| 296| . 5236486| . 5002862| 0| 1| | | | | | | ln Income| 131| 13. 26666| . 8222373| 11. 51293| 16. 1181| LN Coffee| 259| 2. 844612| 1. 142757| 0| 5. 416101| LN Price| 242| 7. 805468| . 9738078| 2. 302585| 11. 0021| Figure 1 The sample collected was used with the help of the STATA statistical and econometrical tool.Qualitative data representing dummy variables as religion, ethnicity, employment status, smoking habits, sport, marital status and all other vectors of dummy variables were transformed to quantitative data. The list of dummy variables and their quantitative meaning is represented in Figure 2. Variable| Observations| Represented as 1| Represented as 0|   |   |   |   | gender| 297| Male| Female| marital| 297| Married| Single/Widow| ethnicity| 297| Asian| Other| |   |   |   | reli gion| 296| Muslim| Other| city| 296| Tashkent| Other| Work| 294| Employed| Unemployed| |   |   |   | Smoke| 297| Smoker| Non-smoker|Sport| 296| Sport| Non-sport| Drinking Coffee| 297| Coffee Drinker| Non-coffee drinker|   |   |   |   | Weather| 296| Weather Influence| Weather doesn't influence| Morning| 296| Morning hours preffered| No preference over time| Food| 296| Coffee consumed with food| No preference regarding food| Winter| 294| Winter time preffered| No preferene over time|   |   |   |   | Figure 2 As descriptive statistics show, the sample number was decreased to 297 due to the exclusion of some answers with irrelevant and unreal results, i. e. , those surveys that were spoiled by giving extraordinary high levels of coffee consumption or income.Mean income of a WIUT students was estimated to be 575’451 UZS with the standard deviation of 1’072’000 UZS to both sides. Again, such a big dispersion indicates low reliability of the data that will be discussed further. The composition of the sample regarding gender, as well as with respect to age grouping and ethnicity is shown in Figures 3 to 8. Figure 4. Employment Status Figure 4. Employment Status Figure 3. Gender Distribution Figure 3. Gender Distribution Figure 6. Religion Figure 6. Religion Figure 5. Smoking habits Figure 5. Smoking habits Figure 8. Age distribution Figure 8. Age distribution Figure 7. Active Lifestyle Figure 7.Active Lifestyle Estimation and Results Estimations were found using the method of weighted least squares and finding corresponding coefficients for respective variables. In order to avoid the problem of heteroscedascity, robust method of weighted least squares instead ordinary least squares method was applied. Nevertheless, in order to show the difference between ordinary least squares and weighted least squares methods both models were used in the results section. In Regression 1 Ordinary Least Squares Method was employed, while Reg ression 2 used the Weighted Least Squares Robust method to avoid the problem of heteroscedascity.Furthermore, due to the existence of zero-expenditures problem in some cases and not giving accurate information regarding income of students all income information was respectively changed to logarithmic scale. Moreover, since coffee consumption is discrete, it was also changed to logarithmic scale in order to avoid zero expenditure problems during estimation. Therefore, the final model of weighted least squares model can be shown by the following function. lncoffee= ? +? logincome+jik+? where k is the j number of dummy variables such as city, ethnicity, education, gender, employment status, smokers and other variables described before.As it was said usage of the logarithmic scale helps to avoid the issues associated with zero expenditure. Results. The following table shows estimates for both models using Weighted Least Squares and Ordinary Least Squares (Robust) methods. The difference between two model is not cardinal. The most obvious difference is in the estimations of standard error, since usage of the robust method gives smaller standard errors. Results found a vivid relationship between active lifestyle (sport) and drinking coffee. People who do sports tend to consume less coffee than those leading a less active lifestyle.Furthermore, estimations revealed an interesting correlation for those individuals that are single. In this case, as it was said earlier dummy variable 1 represents a married person. Negative coefficient for marital status indicates that on average married people consume less coffee than singles or widows. In this case the reference group was singles and both coefficients were significant at 99% confidence level, rejecting null hypothesis that marital status and sport activities do not relate to coffee consumption among students of WIUT. | Regression 1| Regression 2| | coef| se| coef| se|Age| 0,039| 0,027| 0,039*| 0,022| Gender(1/0)| -0,10 2| 0,205| -0,102| 0,218| Marital status (1/0)| -0,894***| 0,319| -0,894***| 0,269| Ethnicity| 0,163| 0,294| 0,163| 0,252| Religion| 0,117| 0,336| 0,117| 0,253| City where you were born:| -0,263| 0,219| -0,263| 0,209| Education years (school+ lyceum +university):| -0,007| 0,042| -0,007| 0,047| Do you have a part-time or full-time work? | 0,263| 0,190| 0,263| 0,224| Do you smoke? | 0,158| 0,244| 0,158| 0,238| Do you do sport? | -0,611***| 0,207| -0,611***| 0,198| Does weather influence your decision to drink coffee? 0,170| 0,186| 0,170| 0,203| Do you prefer to drink coffee in morning hours (7:00 to 11:00) or in any other t| 0,159| 0,198| 0,159| 0,234| Do you usually drink coffee with food/snack? | 0,212| 0,175| 0,212| 0,180| Do you drink more coffee during winter or any other period? | -0,239| 0,207| -0,239| 0,234| logincome| 0,230*| 0,121| 0,230*| 0,122| _cons| -0,730| 1,539| -0,730| 1,551| Number of observations| 119| 119| Adjusted R2| 0,136| 0,136| note: *** p;0. 01, ** p;0. 05, * p;0. 1|   |   |   | With a smaller confidence level, the importance of income was proved.In this case, positive coefficient of logincome with respect to logcoffee indicates that increase in income tend to result in an increase in coffee consumption. Furthermore, application of logarithmic scale as it was mentioned earlier, helped to avoid zero-expenditure problems, however shrank the available size of the sample down from 297 to 119. This occurred due to the responses of the participants who didn’t give correct responses on the income questions. Interestingly enough, results for age were important at 90% confidence interval while applying the robust method of standard error calculation.All other dummy variables including weather, consumption of coffee with snack, employment status, city, religion are concluded to be insignificant. Conclusion and Recommendations As estimations have indicated some significant results were obtained particularly concerning the research prop osal in determination of coffee consumption behavior at WIUT. Mainly, the importance of income and marital status, with sedentary lifestyle proved that WIUT student’s coffee consumption pattern and addictions were quite similar to those revealed in the study by Zavela.The difference and usefulness of the results nevertheless might not be as good as it might have been in the case of a broader and better collected sample. First of all, collection of data not via survey, but corresponding actual spending on coffee and finding out total monthly expenditure would have been much more appropriate for the analysis. In that case, reliability of the data would be guaranteed and more precise results might be obtained. Also, quite limited and more or less similar population of WIUT population can’t be interpreted as proxy for any Uzbekistan university students, or even for Tashkent city students.In order for the sample to be more representative data from each university should be collected using not a self-administered survey, but more fundamental methods. However, considering high cost and the lack of time, sufficient data collection might be a hard problem. Bibliography ————————————————- Brice C. F. and Smith A. P. (2002). Factors associated with caffeine consumption. International Journal of Food Sciences and Nutrition, 53, 55-64. Current Worldwide Annual Coffee Consumption per capita. (n. d. ). ChartsBin. com – Visualize your data. Retrieved March 11, 2013, from http://chartsbin. om/view/581 Fernandez E. , Vecchia C. L. , Avanzo B. D. , Braga C. , Negri E. and Franceschi S. (1997). Quitting smoking in Northern Italy: A cross-sectional analysis of 2621 subjects. European Journal of Epidemiology, 13, 267-273. Given, L. M. (2008). The Sage encyclopedia of qualitative research methods. Los Angeles, Calif. : Sage Publications. — Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€- Hewlett, P. , & Wadsworth, E. (2013). Tea, coffee and associated lifestyle factors. British Food Journal,  114(3), 416-427. ————————————————- John K. Francis. â€Å"Coffeaarabica L. RUBIACEAE†.Factsheet of U. S. Department of Agriculture, Forest Service. Retrieved 2007-07-27. ————————————————- Kauffman R. M. , Ferketich A. K. , Wee A. G. , Shultz J. M. , Kuun P. and Wewers M. E. (2008). Factors associated with smokeless tobacco cessation in an Appalachian population. Addictive Behaviors, 33, 821-830. ————————————————- Klesges R. C. , Ray J. W. and Klesges L. M. (1994). Caffeinated coffee and tea intake and its relationship to cigarette smoking: An analysis of the second national health and nutrition examination survey (NHANES II).Journal of Substance Abuse, 6, 407-418. Koksal, A. , ;Wohlgenant, M. (2011). RATIONALLY ADDICTED TO CIGARETTES, ALCOHOL AND COFFEE? A PSEUDO PANEL APPROACH . Department of Agricultural and Resource Economics, North Carolina State University  ,  1, 1-21. Krall E. A. , Garvey A. J. and Garcia R. I. (2002). Smoking relapse after 2 years of abstinence: findings from the VA normative aging study. Nicotine and Tobacco Research, 4, 95-100. Krall E. A. , Garvey A. J. and Garcia R. I. (2002). Smoking relapse after 2 years of abstinence: findings from the VA normative aging study.Nicotine and Tobacco Research, 4, 95-100. ————————————————- Matter, S. (n. d. ). Coffee in Uzbekistan . Global Market Research and Analysis for Industries, Countries, and Consumers. Retrieved March 11, 2013, from http://www. euromonitor. com/coffee-in-uzbekistan/report Mosdol A. , Christenseen B. , Retterstol L. and Thelle D. S. (2002). Induced changes in the consumption of coffee alter ad libitum dietary intake and physical activity level. British Journal of Nutrition, 87, 261-266. Salazar-Martinez E. , Willett W. C. , Ascherio A. Manson J. E. , Leitzmann M. F. , Stampfer M. J. and Hu F. B. (2004). Coffee consumption and risk for type 2 diabetes mellitus. Annals of Internal Medicine, 140, 1-8. Saunders, M. (2003). Research methods for business students. Harlow, England New York: Prentice Hall. Schwarz B. , Bischof H. P. and Kunze M. (1994). Coffee, Tea and Lifestyle. Preventive Medicine, 23, 377-384 Stevenson J. S. and Masters J. A. (2005). Predictors misuse and abuse in older women. Journal of Nursing Scholarship, 37(4), 329-335. Talcott G. W. , Poston W. S. C. II and Haddock C. K . (1998).Co-occurrent use of cigarettes, alcohol, and caffeine in a retired military population. Military Medicine, 163, 133-138. Thune I. , Njolstad I. , Lochen M. L. and Forde O. H. (1998). Physical activity improves the metabolic risk profiles in men and women. Archives of Internal Medicine, 158, 1633-1640. ————————————————- VARUN, T. (2008). CONSUMPTION BEHAVIOUR OF COFFEE AND TEA IN KARNATAKA. Thesis submitted to the University of Agricultural Sciences,  1, 1-95. Appendix 1 Questionnaire instructions. For the researchers when introducing the survey to the respondents Dear Mr/Ms __________As a part of our coursework on Research Methods, we were assigned to conduct a research on coffee consumption among students in WIUT. As part of the research we composed a questionnaire in order to identify your coffee consumption patterns. The questionnaire is anonymous and confide ntial. No personal information is required. Could you please take your time and answer the questions 1 to 16? Instructions on how to complete the questionnaire The questionnaire is confidential. No name or ID is required. Please fill in the personal information box first. Pay attention to the guidelines in the brackets after the questions.In the education years line please fill in the years you spent at school, lyceum or university either combined or separately. Yes/No questions have an additional field for commentaries. Fill in the comments section only if you have any additional information to share. Coffee questionnaire The questionnaire is confidential. No name or ID is required. Please fill in the personal information box first. Pay attention to the guidelines in the brackets after the questions. In the education years line please fill in the years you spent at school, lyceum or university either combined or separately.Yes/No questions have an additional field for commentaries. Fill in the comments section only if you have any additional information to share. | Personal information: Age:| | Gender (Male/Female):| | Marital status (Married/Single):| | Ethnicity: | | Religion:| | City where you were born:| | Education years (school+ lyceum +university):| | Monthly income (in UZS):| | | Criteria| Yes/No| Comments| 1| Do you have a part-time or full-time work? | Yes No| | 2| Do you smoke? | Yes No| | 3| Do you do sport? | Yes No| | 4| Do you drink coffee? YesNo| | 5| How much coffee do you consume per month? (in cups)| | 6| How much do you usually pay for a cup of coffee? (UZS per cup)| | 7| How much are you willing to pay for a cup of coffee? (UZS per cup)| | 8| Does weather influence your decision to drink coffee? | Yes No| | 9| Do you prefer to drink coffee in morning hours (7:00 to 11:00) or in any other time? ( Yes for morning hours, No for any other)| Yes No| | 10| Other than coffee, which hot/cold beverages do you regularly purchase? | | 1 1| How much do you usually pay for a cup of tea? UZS per cup)| | 12| How much are you willing to pay for a cup of tea? (UZS per cup)| | 13| Do you usually drink coffee with food/snack? (Yes if you do, No if you don’t)| Yes No| | 14| Do you drink coffee during winter or any other period? (Yes for Winter, No for other)| Yes No| | 15| Do you usually drink coffee while you are with friends/company or alone? (Yes with friends/company, No alone)| Yes No| | 16| Do you prefer university coffee or any other coffee outside? ( Yes for university, No for outside)| Yes No| | Any other comments: | |

International Accounting Harmonization and Assess

For decades, entities across the world have been using a range of different accounting standards derived from various accounting models. Weber (1992) states that there have historically been four accounting standards models from different areas of the globe: the United Kingdom, Continental Europe, the United States and Latin America. These variations in standards create a number of issues for users of accounts, including those preparing, consolidating, auditing and interpreting. For example, an investor needs to be able to understand and compare financial statements in order to gain confidence to buy shares in a business. It is believed that harmonization of accounting standards can eliminate these issues by â€Å"increasing the compatibility of accounting practices by setting bounds to their degree of variation† (Nobes and Parker, 2008, p75). Organisations such as the International Accounting Standards Committee (IASC) have formed with this objective in mind, but their success has been limited. It is claimed by a number of sources that international accounting harmonization will bring a number of benefits to stakeholders. Roberts, Weetman and Gordon (2008) claim that harmonization would eliminate dual reporting costs for multi-national companies. Regulators of a foreign stock exchange may require statements to be adjusted in order to match the local standards or at least produce a reconciliation statement highlighting the variations in standards. Harmonization would remove this problem and ensure all statements are valid worldwide. However, less developed countries will predictably have less influence on the standards that are put into place. The principles may not be appropriate for these nations, especially if they have a developing economy or no capital market transactions (Larson and Kenney, 1995). The lack of worldwide accounting harmonization can also hamper investors. Miles and Nobes (1998) state that whilst standards are varied, professional fund managers find it difficult to understand statements prepared in certain countries. Investors often avoid trading in these companies, potentially leading to them missing a profit making opportunity. Harmonization of standards would reduce the chances of misunderstanding, thus reducing the likelihood of poor decisions being made (Roberts et al, 2008). Although comparability may be improved, other features of a business may be hidden, such as the differences in business activity. The original changeover to the new standards may also cause confusion for newly adopting nations, especially if the standards are viewed to be decreasing the accuracy of the company accounts (Barth, Clinch and Shibano, 1999). In each country of the world, accounting standards need to be set either under law or by an independent body. This means that various costs are generated in order to implement and monitor standards. If certain countries are implementing practices that are similar or even the same as another country, it makes little sense for both nations to be incurring these costs (Roberts et al, 2008). Although global standards would minimise these implementing related costs, they are not relevant for companies only operating in one country. There is also a danger that, if one body monopolises standards, the quality of practices will reduce because of a lack of competition from other accounting bodies (Sunder, 2002). It is claimed that international accounting harmonization would enhance the global economy by providing a â€Å"level playing field† (Weber, 1992, p1). Those regulating and auditing accounts will all gain access to the same information, enabling a smoother evaluation process. Without free trade, international standards would allow trade restraint systems to be exact, reducing the risks for those involved in trade (Weber, 1992). However, Goaltz (1991) argues that such benefits may not be achieved. A strong global market already exists and has developed without harmonized international standards. Elimination of capital controls and improved communications have increased the money available to businesses and the worldwide market is likely to continue to grow in size. Another group that would benefit from harmonization would be the tax authorities. Profit measurement often varies between countries, making it very difficult for tax professionals to measure income and calculate tax. However, the tax authorities have themselves have reduced harmonization by allowing last in first out (LIFO) for the purposes of tax in the US, which is not allowed in other countries such as the UK. Deferred tax has also been allowed in Continental Europe, which is not the case in other nations (Nobes and Parker, 2008). The IASC was formed in 1973 by accountancy bodies from all over the world. The committee’s objective is to â€Å"work generally for the improvement and harmonization of regulations, accounting standards, and procedures relating to the presentation of financial statements† (Murphy, 2000, p 472). The body has since restructured and became the International Accounting Standards Board (IASB) in 2000. The standards set by the board have gone some way to achieving the desired objective, but there have been a number of barriers that have prevented true harmonization (Street and Shaughnessy, 1998). Accounting standards need to match the environment they are employed in and this is difficult when each country is unique in areas such as education, law and economy. With these variables as they are, it is hard to see how perfect harmony can be achieved. Between 1973 and 1988, the IASC implemented a total of 26 generic standards. These standards were flexible and prescribed little in the way of disclosures. Garrido, Leon and Zorio (2002) report that in 1988 the IASC became concerned about the low level of comparability the standards had produced. This resulted in a large proportion of options for treatment being removed, and standards also highlighted the preferred treatment in order to increase uniformity. In 1995, the IASC made an agreement with the International Organization of Securities Commission (IOSCO) to produce a core set of standards by 1999 in exchange for endorsement. This resulted in more options for treatment being removed and an increase in the level of disclosure. Garrido et al (2002) state that the standards produced in 1999 has achieved a good harmonization level due to the increased comparability of financial statements and the reduction of alternative treatments. Murphy (2000) conducted research into whether adopting of international accounting standards (IASs) had increased harmony between Swiss companies and companies from the UK, USA and Japan. The assessed practices were depreciation, inventory, financial statement cost basis and consolidation. The study showed that harmony had increased between countries between 1988 and 1995. Companies from Switzerland, the US and the UK adopting IASs all used straight-line depreciation, whilst the Japanese mostly used the mixed or accelerated method. The IAS for inventory practices was still flexible allowing for many methods and it was therefore difficult to attribute the adoption of IASs to any harmony that had occurred. This was also the case with financial statement cost basis where historical costing or price level costing could still be used. However, harmonization increased for consolidation, with the majority of companies from all four countries consolidating all of their companies after adopting IASs. It is true that company comparability increased during this period but results do not clearly show that the changes were due to the adoption of IASs. Das, Shil and Pramanik (2009) suggest that one of the biggest reasons for only limited adoption of IASs is the fact that the US has shown reluctance in applying the standards. The US has the biggest market and was an important figure in forming the G4 nations. It therefore sets an example to other members and may influence their decisions in whether to adopt IASs. It is also very difficult to get every single country to buy into the standards of the IASB as they operate under various legal, economic, social and cultural systems, often harbouring different accounting philosophies. Certain countries may not recognise the reasons to change the objectives of their accounting standards to comply with those of the IASB. Larson and Street (2004) also state that there are translation issues for some nations. Despite the standards being made available in the majority of languages, these are not always up to date. It is difficult for nations not receiving up to date translations as they have little chance to develop experience using the standards. In 2004, Hungary was using practices developed in 1994. Another body concerned with international accounting harmonization is the International Federation of Accountants (IFAC), which is a group of accounting bodies from various countries representing professional accountants (Saudagaran, 2009). The body has released a code of conduct for the practices of professional accountants. However, despite Clements, Neill and Stovall (2010) suggesting that the code has been a success, almost 50% of member organisations have not employed the code. This is mainly due to cultural differences such as the level of individualism present within a nation. Nations such as the USA or Canada concentrate on the impact of adopting practices on themselves directly and not on the world as a whole. As a result these countries are likely to be more reluctant in adopting the code (Clements et al, 2010). It is clear that international accounting harmonization would bring about a number of benefits for stakeholders. It would reduce costs for companies, especially those who have invested in a foreign subsidiary. It would also allow for investors to make easier decisions and save national governments money. However, there are some drawbacks for developing countries where standards may not be appropriate. Investors and staff may be confused by the change in practices and the overall quality of standards may reduce. It is therefore debateable whether the IASBs continued efforts to harmonize standards are worth it. They and other bodies involved with harmonization have undoubtedly made successful strides since 1973, but some barriers to complete standardization look potentially immovable. It is very difficult to alter a country’s culture, especially in developing nations where the drawbacks to harmonization may outweigh the benefits.

Supporting a Family essays

Supporting a Family essays Due to the present economy, individuals must have a varied career in order to support their families above the poverty line. While this can provide an individual with a stressful existence it also provides them with the ability to become a stronger person from within. Companies are resorting to part-time employees in order to cut overhead costs. With a company resorting to part-time workers they can cut the cost of having benefits as well as lower wages. For the worker this begins a long week of working up to seven days just to obtain the typical 40 hours. This is an exhausting endeavor. This increases the amount of time a child must spend in daycare which in turn increases the costs concerned with the day care center. The parent feels that they are almost always on the go just to support their family. Unfortunately this takes time away from the family. It also increases the family cost, as they must shoulder the burden of paying for medical and dental costs. A positive aspect to having a varied career is the learned ability to become competent in many positions. This allows the individual a wider range in possible jobs. From a personal viewpoint this can and will provide the individual with a greater self-worth. Sometimes this inability to obtain permanent work with result in an individual going back to school. This would be to obtain the necessary degree that would result in a better or more secure employment position. I am personally in this category. I have decided after 10 years of being in the work world to return to school. During those 10 years I worked at least 5 different jobs. This was defiantly not rewarding to my self-esteem and to my family as they have had to cope with poverty. I have returned to school so that I may provide my family with enough funds to raise them above the poverty level and to provide myself with job security. The way that the current economy works seems to benefit the empl ...

Human Rights And Mental Health Essays

Human Rights And Mental Health Essays Human Rights And Mental Health Essay Human Rights And Mental Health Essay Ethics are moral values that govern us as individuals and a group on the appropriate conduct in society. Ethics lay down the foundations of how we should live our lives, treat others and ourselves; giving everyone an understanding of what is morally right and wrong in society. Ethics give us a baseline for understanding the concept of right and wrong. Help us to have a ready understanding of how to react to a certain situation before it has happened. As individuals we learn about ethics growing up from our home, school and social interaction. More often than not ethics dont give us a definitive answer to ethical questions, sometimes ethics give multiple choices leaving an individual to choose the correct path to take. In essence they provide us with a system for attempting to come to a morally right decision. Ethics are applied to all aspects of our lives and society, and there are a number of ethical approaches. Medical ethics are ethical models, which are more specific or more applicable to medical situations. Medical ethics have evolved overtime, however the oldest form of medical ethics still in use to day s the Hippocratic Oath, recited still by many graduating Doctors. Hippocrates was a Greek Philosopher and Physician, and the oath has been seen as the basics of medical ethics. (Patient, 2011). Approaches to Medical ethics are many, but commonly include Utilitarianism, Demonology (Kant), (ODL Ethics information pack 2011), and the more modern Four Principles plus scope approach to ethics (BMW, 1994). The Four principles introduces the concepts of Beneficence, Non Maleficent, Autonomy and Justice. BMW, 1994). All medical professions have their own governing bodies, outlining codes of reactive to which they are expected to adhere to. These vary slightly from profession to profession, however the above ethical approaches are over arching guidelines for medical professions in the UK today. For example, Doctors in the UK are governed by the General Medical Council (the GM), who outline the ir codes of practice in the Good Medical Practice (General Medical Council, 2013). Midwives and Nurses are guided by the Nursing and Midwifery Councils (the NC) code of practice, (Nursing midwife Council, 2010). Many ethical theories cross over with one another, which is a reflection of how these models have evolved over time. Utilitarianism, aka consequentiality. This ethical theory is based around the principle that the out come Of a decision should have the greatest good for the greatest number (Advanced Nursing Practice Toolkit, 2012). There are two types of Utilitarianism, Rule and Act. Both have their limitations and benefits. Act Utilitarianism has a main goal of desiring the greatest amount of pleasure for the largest majority (ODL Ethics information pack 201 1), however, the consequences of this are not always predictable. This approach does allow for a flexible approach to decision making given the situation. It works on the understanding that consequences are more important than motivation. Rule utilitarianism, does not have the same flexibility. It states that we must abide by the rules of the society / law that we live in. This means that rules / laws take priority and the consequences are governed by this. (ODL Ethics information pack 201 1). To relate Utilitarianism to a general health care context, imagine if the rights of one individual were to be compromised, but the gain were to benefit broader society? This would be an Act Utilitarianism approach. Kant based ethics is also known as Demonology, meaning duty (Seven Pillars institute, n. D). Kant was a Prussian Philosopher, mathematician and scientist in the eighteenth century. He believed we should base our decisions on what is right, using reason and rationality (ODL Ethics information pack 201 1). Demonology is easily compared to Utilitarianism. Demonology respects the rights of individuals and it places values on the desires and wants of individuals (Advance Nursing Practice Toolkit, 2012). It requires a level of reasoning, and an understanding of what and who ones duty is to. With these thoughts in mind, we have the introduction of the concept of Autonomy. Autonomy is the freedom of an individual will (ODL Ethics information pack 2014). Again, to put this into a health care setting, by allowing a patient to act with autonomy allows them to have an opinion about their health care and to be proactively involved in making informed decisions for themselves. This is an interesting point if we are to think about patients in mental health care who may have had, by law some of these rights taken away from them. The Four principles approach is an approach used often in modern healthcare, developed by Beachhead and Childless in 2008 (Advance Nursing Practice Toolkit, 2012). It has four key principles, which are, Beneficence, non maleficent, Autonomy and Justice. Beneficence requires us to do good in our actions. We must seek the best outcome for our patients. This can sometimes however leave us with a conflict between non-maleficent and Autonomy. Non-maleficent means that we must first do no harm. Whether this is to not maim or injure someone, or to not increase the potential harm to someone. If we combined beneficence and non- maleficent, each action must produce more good than harm. Justice, we have an obligation to treat al people equally, fairly and impartially (Theodore Craggy, 2012). It aims to reach a balance of what is deserved to an individual in regards to entitlement and fairness. After looking at Kant approach to ethics, Utilitarianism, and all of the Four Principles, it is easy to see how these have become molded into modern society, but also how they do not give us clear answers as to how to deal with an ethical issue. They do however provide us with guidelines to help one find a balanced, informed decision. Human right first came to recognition internationally by the Universal Declaration on Human Rights (Liberty 80, n. D). Becoming legally recognizable n the LIKE by 2000 when the Human Rights Act 1998 became part of domestic law. (Mind, 2013). From the moment you are born you become subject to Human Rights, every human being inherits these rights regardless of SeX, race, nationality ethnic origin or any other status. These rights are regarded internationally as universal and lay down obligations expected of governments to promote groups or individuals freedoms. (Office of the High Commissioner for Human Rights, 2014). The World Health Organization defines mental health as a state of well-being in which every individual realizes his or her own potential, can cope with the aroma stresses of life, can work productively and fruitfully, and is able to make a contribution to her or his community(World Health Organization, 2014). Its all about how we think and feel. A mental disorder is defined as any disorder of disability of the mind. There are many potential ethical issues surrounding people with mental health problems. These range from the use of restraints on patients, which often occurs in psychiatric institutions, the degrading and harmful care and treatment of patients as well as unsanitary living conditions. Under the Mental Health Act people in mental health care do not have their sights restricted unless it is for their own protection. The Mental Health Act was introduced for the protection of patients with mental health issues. Enabling them to be detained and treated involuntarily should there be any concern for the safety of themselves or others. (Mental health care, 2013). Patients in mental health care units are sometimes restrained by health care staff. This is particularly controversial topic, due to the not only the degrading nature of face down restraining, but also due to a number of deaths occurring whilst patients are restrained. According to the Mental Health Act patient that has been detained can be restrained providing the caregivers feel the patient is a threat to themselves or others or is necessary for the purpose of treatment. In a recent article in the Guardian, it was reported that in one year almost 40,000 incidents of mental health patients being physically restrained were recorded; over 3000 of these were in the facedown position which according to the charity MIND is potentially a life-threatening position. (The Guardian, 2013). The Northumberland NASH Tone and Wear Foundations said it only used the safest and most proportionate response when patients posed a risk to themselves or others. BBC, 2013). Its report that in 201 2 almost 1000 injuries and 13 deaths were sustained through the use of the face down restraint. Nursing in practice, 2013). The most well documented case of a death occurring due to being held in this face down prone position is that of David Rocky Bennett. There are a number of documented cases of deaths by restraint of mental health patients whilst in custody, but there is no governing body responsible for the investigation of these types of deaths in physicality units (Inquest, 2013). David Bennett was a patient in a Physicality unit in Norfolk and had been buffering with schizophrenia for a number of years. Details taken from a report in the Guardian (The Guardian, 2004), explain that an argument broke out between Mr. Bennett and another patient, resulting in the other patient being punched by Mr. Bennett. The staff decided to move Mr. Bennett to another ward to calm him. This was perceived by Mr. Bennett as a racist decision, and anger and frustration soon built up in Mr. Bennett. A nurse on this second ward told Mr. Bennett that he would be staying on the ward for the night and he hit this nurse three times on the side of the face. This is when the staff stepped in and restrained him. This restraint was in the form of the prone position, and he was initially held by five nurses. An inquest carried out in conjunction with INQUEST, gave a verdict of being due to prolonged restraint and long-term anti- psychotic drug therapy and returned a verdict of Accidental Death aggravated by Neglect on 17 May 2001 (Inquest, 2004). This report goes on to explain that the bruises on Mr. Bonnets body were the result of excessive force having being used, which would not have happened if an approved restraint method had been used. It is indisputable that the preventable death of any individual is shocking and unacceptable. If we look at how medical ethics should be applied to this case, it is clear to see how Act Utilitarianism could be applied, revealing its weaknesses also. Act would say that the consequences are to be of most benefit for the larger number. So Mr. Bennett, who was acting violently, and the staff restringing him, could be justified as they were trying to make the situation safer for more people (patients and staff) than just one individual, IEEE Mr. Bennett. Clearly, as stated earlier, the results of these consequences are sometimes unpredictable and unknown; in this case they were catastrophic. Consequences are seen to be more important than motivation, so if the intended consequence were to calm and control a violent patient, the motivation for this would not be of importance. Rule would expect the laws / rules be followed were the correct procedures followed in restraining Mr. Bennett? The INQUEST inquiry reported that restraint was not carried out in an approved manner. Kant approach, which encompasses patient Autonomy is a little more complicated in application given the mental health setting. It has to be considered who the duty of the staff involved should have been to. If this is applied to Mr. Bennett and considering the notion of what is right and reasonable, he was frustrated and vulnerable, so more care should have been taken in his handling. However, if it is viewed that in the given situation of Mr. Bennett being violent, perhaps the duty was to protect staff and to calm Mr. Bennett for his own safety. From a strictly deontological view, Mr. Bennett opinions and desires should have been taken into account. However, this is where a solely Kant approach is difficult to apply given Mr. Bennett mental health and the apparent violent Outburst. The four principles approach is perhaps easier to see in it s application. Beneficence, to do good and the best for the care of the patient. If it was that Mr. Bennett needed restraining for his own safety, it should still have been carried out in such a way that he was safe and the justification for this act was to benefit him. Non-maleficent, first, do no harm. To apply this, Mr. Bonnets restraint would have been very different, even before it resulted in his death. This harm could be perceived as the mental and emotional effects of being held face down by five nurses, not least the physical effects. Autonomy we have discussed with Cants approach. Lastly, justice. Was a balanced decision made about what was fair to Mr. Bennett? Was he treated equally and with fairness? Justice would perhaps suggest not. After applying different ethical approaches to the controversial topic of face down restraint in mental health care. It clear to see how no one approach will ever give clear cut guidelines. They do however give us a way to make a balanced and rational decision. The very sad case of Mr. Bennett shows how if staff and institutions dont have thorough training, policies and procedures human rights certainly can be infringed. A strong emphasis on the medical ethics and human rights should e ingrained into standard western medicine, but it would seem that within mental health care settings, these are sometimes lacking.

Baseball and Statistics

Baseball is the era of America in the past. The two fields are not identical. The only part of the baseball stadium in your league is Uchino. Each Major League baseball park is a quadrilateral square with a size of exactly the same size as Uchino and a size of 9 feet on both sides. According to the rules of the league, the league determines the size of the ball and the baseball gloves, the baseball game uses wooden sticks or metal bats between the two teams. At the beginning of the game, the home team first participated in the competition. Sabremetrics refers to the development of statistical studies of baseball and the development of new statistical and analytical tools. This term is also used to directly reference the new statistics themselves. This term was built by Bill James, one of the main supporters in this field around 1980, born from the American Baseball Research Association (SABR). The basic percentage measures the basic ability of the batter. It is calculated by dividing the total of batters' batting (hitting plus walking and ball hitting) with the batter's full board appearance (blow plus walking and coat plus sacrifice). (Fly), in addition to sacrificing shorts It is also called Moneyball. Actual database management. An attractive story, geek covers the baseball field (literally not). Statistics has changed into a baseball reconnaissance method: the industry has completely ignored the traditional wisdom that he did not follow for decades and began studying numbers. This is a universal scientific story about emotions that every otaku recognizes. Randomness is an excellent book on probability. We carefully study opportunities through its role in human history, its perspective on philosophy and religion, and its modern application in technology. In similar books, it is unusual for mathematical problems to be explained by the fluency of the human tongue. Baseball statistics have been developed over the years. Early baseball statistics were only aimed at recalculating what happened, but the surveyor realized that statistics could be used to predict future events. As a result, in the latter part of the 20th century, a wave of new statistics has emerged to keep the player's value more accurately predicted. The work of James, Dewan, Ricky, Palmer's military investigators has laid the foundation for teams to adopt similar ideas and strategies when creating lists and deciding games. Front desk also takes advantage of the inefficiency of in-game and foreground strategies, as the military school staff at that time recognized the flaws in current player evaluation methods and created new statistics to address known shortcomings did. Baseball and Statistics Baseball is the era of America in the past. The two fields are not identical. The only part of the baseball stadium in your league is Uchino. Each Major League baseball park is a quadrilateral square with a size of exactly the same size as Uchino and a size of 9 feet on both sides. According to the rules of the league, the league determines the size of the ball and the baseball gloves, the baseball game uses wooden sticks or metal bats between the two teams. At the beginning of the game, the home team first participated in the competition. Sabremetrics refers to the development of statistical studies of baseball and the development of new statistical and analytical tools. This term is also used to directly reference the new statistics themselves. This term was built by Bill James, one of the main supporters in this field around 1980, born from the American Baseball Research Association (SABR). The basic percentage measures the basic ability of the batter. It is calculated by dividing the total of batters' batting (hitting plus walking and ball hitting) with the batter's full board appearance (blow plus walking and coat plus sacrifice). (Fly), in addition to sacrificing shorts It is also called Moneyball. Actual database management. An attractive story, geek covers the baseball field (literally not). Statistics has changed into a baseball reconnaissance method: the industry has completely ignored the traditional wisdom that he did not follow for decades and began studying numbers. This is a universal scientific story about emotions that every otaku recognizes. Randomness is an excellent book on probability. We carefully study opportunities through its role in human history, its perspective on philosophy and religion, and its modern application in technology. In similar books, it is unusual for mathematical problems to be explained by the fluency of the human tongue. Baseball statistics have been developed over the years. Early baseball statistics were only aimed at recalculating what happened, but the surveyor realized that statistics could be used to predict future events. As a result, in the latter part of the 20th century, a wave of new statistics has emerged to keep the player's value more accurately predicted. The work of James, Dewan, Ricky, Palmer's military investigators has laid the foundation for teams to adopt similar ideas and strategies when creating lists and deciding games. Front desk also takes advantage of the inefficiency of in-game and foreground strategies, as the military school staff at that time recognized the flaws in current player evaluation methods and created new statistics to address known shortcomings did. Baseball and Statistics Baseball is the era of America in the past. The two fields are not identical. The only part of the baseball stadium in your league is Uchino. Each Major League baseball park is a quadrilateral square with a size of exactly the same size as Uchino and a size of 9 feet on both sides. According to the rules of the league, the league determines the size of the ball and the baseball gloves, the baseball game uses wooden sticks or metal bats between the two teams. At the beginning of the game, the home team first participated in the competition. Sabremetrics refers to the development of statistical studies of baseball and the development of new statistical and analytical tools. This term is also used to directly reference the new statistics themselves. This term was built by Bill James, one of the main supporters in this field around 1980, born from the American Baseball Research Association (SABR). The basic percentage measures the basic ability of the batter. It is calculated by dividing the total of batters' batting (hitting plus walking and ball hitting) with the batter's full board appearance (blow plus walking and coat plus sacrifice). (Fly), in addition to sacrificing shorts It is also called Moneyball. Actual database management. An attractive story, geek covers the baseball field (literally not). Statistics has changed into a baseball reconnaissance method: the industry has completely ignored the traditional wisdom that he did not follow for decades and began studying numbers. This is a universal scientific story about emotions that every otaku recognizes. Randomness is an excellent book on probability. We carefully study opportunities through its role in human history, its perspective on philosophy and religion, and its modern application in technology. In similar books, it is unusual for mathematical problems to be explained by the fluency of the human tongue. Baseball statistics have been developed over the years. Early baseball statistics were only aimed at recalculating what happened, but the surveyor realized that statistics could be used to predict future events. As a result, in the latter part of the 20th century, a wave of new statistics has emerged to keep the player's value more accurately predicted. The work of James, Dewan, Ricky, Palmer's military investigators has laid the foundation for teams to adopt similar ideas and strategies when creating lists and deciding games. Front desk also takes advantage of the inefficiency of in-game and foreground strategies, as the military school staff at that time recognized the flaws in current player evaluation methods and created new statistics to address known shortcomings did. Baseball and Statistics Baseball is the era of America in the past. The two fields are not identical. The only part of the baseball stadium in your league is Uchino. Each Major League baseball park is a quadrilateral square with a size of exactly the same size as Uchino and a size of 9 feet on both sides. According to the rules of the league, the league determines the size of the ball and the baseball gloves, the baseball game uses wooden sticks or metal bats between the two teams. At the beginning of the game, the home team first participated in the competition. Sabremetrics refers to the development of statistical studies of baseball and the development of new statistical and analytical tools. This term is also used to directly reference the new statistics themselves. This term was built by Bill James, one of the main supporters in this field around 1980, born from the American Baseball Research Association (SABR). The basic percentage measures the basic ability of the batter. It is calculated by dividing the total of batters' batting (hitting plus walking and ball hitting) with the batter's full board appearance (blow plus walking and coat plus sacrifice). (Fly), in addition to sacrificing shorts It is also called Moneyball. Actual database management. An attractive story, geek covers the baseball field (literally not). Statistics has changed into a baseball reconnaissance method: the industry has completely ignored the traditional wisdom that he did not follow for decades and began studying numbers. This is a universal scientific story about emotions that every otaku recognizes. Randomness is an excellent book on probability. We carefully study opportunities through its role in human history, its perspective on philosophy and religion, and its modern application in technology. In similar books, it is unusual for mathematical problems to be explained by the fluency of the human tongue. Baseball statistics have been developed over the years. Early baseball statistics were only aimed at recalculating what happened, but the surveyor realized that statistics could be used to predict future events. As a result, in the latter part of the 20th century, a wave of new statistics has emerged to keep the player's value more accurately predicted. The work of James, Dewan, Ricky, Palmer's military investigators has laid the foundation for teams to adopt similar ideas and strategies when creating lists and deciding games. Front desk also takes advantage of the inefficiency of in-game and foreground strategies, as the military school staff at that time recognized the flaws in current player evaluation methods and created new statistics to address known shortcomings did. Baseball and Statistics Baseball is the era of America in the past. The two fields are not identical. The only part of the baseball stadium in your league is Uchino. Each Major League baseball park is a quadrilateral square with a size of exactly the same size as Uchino and a size of 9 feet on both sides. According to the rules of the league, the league determines the size of the ball and the baseball gloves, the baseball game uses wooden sticks or metal bats between the two teams. At the beginning of the game, the home team first participated in the competition. Sabremetrics refers to the development of statistical studies of baseball and the development of new statistical and analytical tools. This term is also used to directly reference the new statistics themselves. This term was built by Bill James, one of the main supporters in this field around 1980, born from the American Baseball Research Association (SABR). The basic percentage measures the basic ability of the batter. It is calculated by dividing the total of batters' batting (hitting plus walking and ball hitting) with the batter's full board appearance (blow plus walking and coat plus sacrifice). (Fly), in addition to sacrificing shorts It is also called Moneyball. Actual database management. An attractive story, geek covers the baseball field (literally not). Statistics has changed into a baseball reconnaissance method: the industry has completely ignored the traditional wisdom that he did not follow for decades and began studying numbers. This is a universal scientific story about emotions that every otaku recognizes. Randomness is an excellent book on probability. We carefully study opportunities through its role in human history, its perspective on philosophy and religion, and its modern application in technology. In similar books, it is unusual for mathematical problems to be explained by the fluency of the human tongue. Baseball statistics have been developed over the years. Early baseball statistics were only aimed at recalculating what happened, but the surveyor realized that statistics could be used to predict future events. As a result, in the latter part of the 20th century, a wave of new statistics has emerged to keep the player's value more accurately predicted. The work of James, Dewan, Ricky, Palmer's military investigators has laid the foundation for teams to adopt similar ideas and strategies when creating lists and deciding games. Front desk also takes advantage of the inefficiency of in-game and foreground strategies, as the military school staff at that time recognized the flaws in current player evaluation methods and created new statistics to address known shortcomings did.