Active Listening Reading Material

Poor Listening Habits Editing: You hear only what you want to hear. Rehearsing: You think about what you want to say while the other person is speaking. Delving: You focus on finding a hidden message, rather than existing to what the other person is saying. Daydreaming: You let your mind wander. Personalizing: You relate everything the person is saying to your own life and allow your thoughts to wander. Arguing: You focus on finding something to judge or ridicule. Agreeing: You nod your head to everything in order to avoid conflict.Switching: You change the subject quickly, as soon as the person stops speaking. Barriers to Listening Type of Barrier Explanation and Example Noise: Physical Distractions All the stimuli in the environment that keep you from focusing on the message. Example: loud music playing at a party. Mental Distractions The wandering of the mind when it is supposed to be focusing on something. Example: thinking about a lunch date while listening to a teacher. (Anybod y can make out that you are not listening. Factual Distractions Focusing so intently on the details that you miss the main point. Example: listening to all details of a conversation but forgetting the main idea. Semantic Distractions Over responding to an emotion-laden word or concept. Example: not listening to a teacher when after she mentions â€Å"Marxist theory. † Perception of Others: Status Devoting attention based on the social standing rank, or perceived value of another. Example: not listening to a freshman in a group activity. Stereotypes Treating individuals as if they are the same as others in a given category.Example: assuming all older people have similar opinions. Sights and Sounds Letting appearances or voice qualities affect your listening. Example: not listening to a person with a screechy voice. Yourself: Egocentrics Excessive self-focus, or seeing yourself as the central concern in every conversation. Example: redirecting conversations to your own problems . Defensiveness Acting threatened and feeling like you must defend whatnot have said or done. Example: assuming others' comments are veiled criticisms of you.Experiential Superiority Looking down on others as if their experience with life is not as good as yours. Example: not listening to those with less experience. Personal Bias Letting your own predispositions, or strongly held beliefs, interfere with your ability to interpret information correctly. Example: assuming that people are generally truthful (or deceitful). Pseudo listening Pretending to listen but letting your mind or attention wander to something else. Example: daydreaming while your professor is lecturing. (You appear to be listening).

The Gowanus Creek Canal Superfund Case Study Environmental Sciences Essay

The Gowanus Creek Canal is a canal in the Brooklyn, NY that was late designated as a Superfund site by the Environmental Protection Agency. To acquire a full apprehension of the complicated nature of this, I will give a full background of the Superfund every bit good as the Gowanus Creek Canal. What is the Superfund? Harmonizing to the EPA, â€Å" Superfund is the federal authorities ‘s plan to clean up the state ‘s uncontrolled risky waste sites. †[ 1 ]Now the Superfund came approximately as a consequence of Comprehensive Environmental Response, Compensation and Liability Act of 1980. What brought about the Superfund? This act itself was a merchandise of the assorted dumping sites including the Love Canal and the Times Beach catastrophes. The Love Canal was likely the biggest catastrophe dirt at the clip. The Love Canal was named for William T. Love, who desired to construct a community between upper and lower Niagara River in 1910.[ 2 ]It failed for a few grounds and by the 1920 ‘s had become a dumping land for municipal and industrial waste. The waste country was covered with soil, and was sold by the Hooker Chemical Company to the metropolis for $ 1.00. The metropolis would finally construct over 100 places and 1 school in the country. In 1978, the NY Times ran an article about the chemicals that were being detected in the country. In all 82 compounds were detected in the country ensuing in legion birth defects numbering 22,000 dozenss of toxic waste.[ 3 ]In fact, in one household a grandma had 4 grandchildren, two of whom were born with birth defects. One kid had a birth defect being an excess row of dentitions and cleft lip, while another had an oculus defect.[ 4 ] In mid 1978 there was an detonation and heavy rain autumn followed. After this detonation, big sum of chemicals began to seep/leek and bubble in the land from all over the Love Canal Community. Citizens developed high white blood cell counts and the metropolis was finally abandoned under province orders. President Jimmy Carter issued an exigency fiscal assistance ( the foremost of its sort outside of a natural catastrophe ) , and finally over 200 households moved and the province purchased the places with about 7 million dollars.[ 5 ]This finally led to series of Acts of the Apostless including The Clean Air and Water Acts, the Safe Drinking Water Act, the Pesticide Act, the Resource Conservation and Recovery Act, the Toxic Substances Control Act ; all of whom are critical in the defence of the wellness of the state. So how does the Superfund work? Well the Superfund was developed in the 1980 ‘s as a consequence of the antecedently mentioned Love Canal Disaster. It gave the authorities the power to coerce companies that polluted countries to besides clean up the countries that they polluted. The job with this though was that many companies merely did non hold the money or had gone out of concern.[ 6 ]As a consequence of this a revenue enhancement was developed on companies that developed toxic waste and this money was placed into a trust fund. This trust fund was called the Superfund, and was utilized as needed for clean up. The Superfund was funded by three chief beginnings ( 1 ) revenue enhancements on net incomes from crude oil ( oil ) companies, ( 2 ) chemical feedstock revenue enhancement ( a revenue enhancement on 42 potentially risky chemicals ) and ( 3 ) a corporate AMT Tax on net incomes.[ 7 ]Other beginnings of support included ( 1 ) U.S. General Treasury, ( 2 ) cost recoveries from defilers, ( 3 ) involvement o n the fund, and ( 4 ) punishments.[ 8 ]Gas companies were peculiarly angered by the fact that they were forced to pay for 50 % of the revenue enhancement while merely being responsible for 20 % of the contaminated sites.[ 9 ]They were besides upset at the fact that many authorities owned countries were major defilers to superfund sites yet were non being taxed at the same rate. In the twelvemonth 1995, against the wants of President Clinton, the Republican controlled Congress ( reacting to industry ailments ) refused to reauthorize the Superfund Tax ( measure defeated 53-43 ) .[ 10 ]This was a alteration in political policy stance by the Republican Party under whom the Superfund Bill was ab initio authorized and passed ( under Republican President Ronald Reagan ) . By 2003, the Superfund was depleted ( from a high of 8.5 billion dollars ) and so President George W. Bush stated that he would non back up a corporate revenue enhancement to further fund the â€Å" Superfund † .[ 11 ]It was stated that much of the Superfund program is wasted on drawn-out judicial proceeding on finding who is responsible for the dearly-won clean up.[ 12 ] Current Status of Superfund Presently, money that has been directed towards the economic stimulation has been used for the Superfund program clean up sites to the melody of $ 600 million dollars.[ 13 ]The Superfund was supposed to be used in the instance of companies who might hold potentially damaged countries throughout the state were n't able to pay. Many companies charge that guiltless parties are the 1s who are being held responsible, but you have companies like Vineland ( no longer in concern ) , that pay a superfund revenue enhancement of about $ 3million dollars and are responsible for over $ 120 million dollars in harm.[ 14 ]Simply put, if a company goes out of concern should they taxpayers who are genuinely guiltless be forced to pay for the clean up? The statement that all makers should n't be held responsible for the wickednesss of the few is merely go throughing the vaulting horse to the authorities and revenue enhancement remunerators. Industries besides argue that some of the Superfund program si tes are the consequence of landfills and storage installations that were used by local authorities and the armed forces.[ 15 ]They fail to recognize that the authorities does non separate between private and public entities when it measures those responsible for clean up ; so public entities are besides held responsible for clean up. The Superfund is a kind of insurance policy ( which the authorities could coerce all chemical and oil companies to take out as a private insurance ) to forestall issues like the Love Canal Tragedy from reoccurring. When companies like Vineland go out of concern and the authorities has an duty to protect the people. As a consequence, the authorities must do step to guarantee clean up whether it is out of taxpayer money or company pooled money. The industry trade association, the American Chemistry Council, steadfastly believes that the Superfund should non be reinstated and all activities related to the Superfund program including killing should come from â€Å" general authorities gross. †[ 16 ] Recently, there has been talk of re-instating the Superfund revenue enhancement[ 17 ]At least 30 % of all Superfund program sites are orphaned sites where the authorities can non turn up those companies who damaged the environment or do n't hold the fundss to execute any kind of clean up.[ 18 ]New Jersey which leads the state with 114 Superfund program sites[ 19 ], has been a beginning of one of the two measures have been proposed to re-instate the Superfund. Rep. Frank Pallone, D-N.J has introduced a measure, and Rep. Earl Blumenauer, D-Ore introduced another measure ( though similar ) to reintroduce the Superfund Tax. Neither of these measures though has made it past the House Committee.[ 20 ]In the Senate, New Jersey Congressman Frank Lautenberg attempted to present a similar Superfund measure, but this died in commission.[ 21 ]This is being opposed vehemently by the American Chemistry Council, which has retained council to forestall the reenactment of the Superfund program jurisp rudence.[ 22 ] The recent budged bundle has included more money dedicated towards the EPA for killing, while suggesting revenue enhancements on certain industries.[ 23 ]Many industries have brought judicial proceeding every bit high as the US Supreme Court in an attempt to cut down the punishments and costs that might be brought against them for possible clean up.[ 24 ]One such instance, brought by Shell Oil Company, and decided 8-1 in favour of the company limits liability or killing from possible damagers whom had limited or minor duty for the pollution.[ 25 ]General Electric, the company responsible for much of the pollution in the Hudson River, has brought judicial proceeding disputing the Constitutionality of the Superfund jurisprudence,[ 26 ]saying that it does non let defilers the opportunity to dispute the punishments.[ 27 ] The recent BP Oil Spill in the Gulf of Mexico has besides strengthened the talk of regenerating the Superfund revenue enhancement for a assortment of grounds. This includes the restrictions that exist as a consequence of the Oil Pollution Act, which was passed in 1990 as a consequence of the Exxon Valdez Spill.[ 28 ]The restriction puts a cap of $ 75 million dollars for things outside of clean up costs like lost rewards or touristry dollars, but all killing costs are still the duty of the defiler. It is thought that the current killing could ensue in over $ 10 billion dollars in lost economic activity.[ 29 ] Gowanus Creek Canal The Gowanus Creek Canal has been called the â€Å" shortest † , â€Å" most of import † , â€Å" busiest † , but best known as the one of the â€Å" most contaminated † canals in the state.[ 30 ]It would gain the name Lavender Lake for the violet shade ( due to the oil movie that rested on the surface and acrid olfactory properties ) . In the early 19th century there was an increased demand for addition moorage and navigational infinite in New York City. As a consequence, the Gowanus Creek Canal began as with the mandate by the NY Legislature in 1849, by intensifying and widening the assorted brooks and recesss. It was carved out of tidal wetlands and brook and completed in 1869. It shortly became a busy waterway for a big sum of commercialism[ 31 ]and built up in 1881 to suit shippers and industrial users north of the Hamilton Bridge.[ 32 ]Standing at 1.8 stat mis the Gowanus Canal was a major finish point for Brownstone based in New Jersey. As a consequence you will see countries around the Canal in Brooklyn ( Carroll Gardens, Cobble Hill, Red Hook and Park Slope ) with a big sum of brownstone houses. As a consequence of the Canal, there was a immense addition in the edifice of mills, warehouses, tanneries, coal shops, stone/coal paces, pigment, ink flour Millss, soap shapers, cement production, and fabricating gas refineries. In add-on since 1869, the Gowanus Canal has besides served as dumping land for sewerage,[ 33 ]industrial sewerage, refineries and chemical workss.[ 34 ]It was the site where chemical fertilisers were foremost produced.[ 35 ]Gowanus Bay itself was a fabrication centre for ship building and gas storage[ 36 ]( which may hold helped take to the increased pollution of the Canal ) . During this period edifice grew at a rate of about 700 per twelvemonth. Each required a sewerage system which finally emptied into the Gowanus Canal.[ 37 ] Due to the high degree of industrial pollution, big sum of risky stuff has been stuck at the underside of the country in and around the canal every bit good as significant airborne pollution. In 1890, as a consequence of utmost pollution, the Bond Street Sewer Pipe was constructed to let go of sewerage into NY Harbor ( this finally failed to function it ‘s purpose ) . By the terminal of the 19th century to World War I, the canal had over 6 million one-year dozenss of lading produced & A ; trafficked and was as a consequence one of state ‘s busiest ( and arguably most contaminated ) H2O manner in the state. As a consequence of this big combination of industrial pollution, residential pollution, storm H2O run away and stale H2O a call for a clean up was made. The Canal had to be dredged on a regular basis in order to do it navigable due in big fact to the heavy sewerage that on a regular basis entered the waterway.[ 38 ]The metropolis responded by constructing a 12 pes diameter blushing canal to pump some of the sewerage out of the canal ( 1911 ) . In the 1950 ‘s, with increased changed in transporting engineering, New York experienced a major diminution in their industry. This every bit good as the motion of fabricating off from the New York City country led to the shutting of many mills. Last, the building of the Gowanus Expressway and the Brooklyn Battery Tunnel led to competition for the canal boats for local transportation[ 39 ]because of the usage of trucks for transportation.[ 40 ]By the 1960 ‘s, the huge bulk of commercial activity was gone. In fact by the 1970 ‘s over 50 % of the belongings at the Gowanus was fresh and derelict[ 41 ]. The flushing tunnel that was used to pull out soiled H2O was broken ( by a metropolis worker who by chance[ 42 ]dropped a manhole screen into it ) . After this the canal became a dumping topographic point for a figure of topographic points including the Mafia. With the so called â€Å" Brownstone Revival † ( during the early 1980 ‘s ) in which many in-between category households left the suburbs to reenter the metropolis, there was a renewed activism to clean up the country.[ 43 ]After the find by scientists of typhus, enteric fever and a deadly strain of cholera in the H2O, the Red Hook sewerage intervention works was constructed ( 1989 ) , every bit good as the re-activation of the flushing tunnel and pump station ( 1999 ) .[ 44 ]The Red Hook intervention works has had mixed consequences in footings of effectivity ( due in big portion to floods in the system ) . With the re-activation of the flushing tunnel in 1999, the metropolis witnessed the first flow of â€Å" fresh † H2O from New York Harbor into the Gowanus Canal in 37 old ages.[ 45 ]The new pump brings in approximately 200 to 300 million gallons of oxygenated H2O into the canal per twenty-four hours.[ 46 ] Current Physical Condition and Possible Solutions Presently merely one company ( Bayside Fuel ) still uses the canal as a commercial waterway. Therefore every bit long as they are contained farther pollution can be prevented via industrial dumping. The canal was so contaminated that STD ‘s ( gonorrhoea in a H2O sample ) have been found in the Canal ( Typhoid and cholera infected the waterway in the 1970s ) .[ 47 ]The wellness hazards to country occupants has served a hurt to possible investors in the country, which resulted in the deficiency of residential, commercial and lodging in the country.[ 48 ]The H2O quality which has improved greatly over the past few old ages does non widen to the deposit ( which has n't been dredged since 1975 ) which remains extremely contaminated.[ 49 ]Dredging itself is no easy undertaking and requires the motion of dirt to a risky containment site.[ 50 ]Even with the improved H2O quality, the EPA ( even in a preliminary appraisal ) has found taint along the full length of the canal ( including pesticides, metals and malignant neoplastic disease doing agents ( PCB ‘s ) ) .[ 51 ] Current thoughts of clean up have included hot topographic point clean up of contaminated countries, taint decrease steps, the creative activity of more wetlands, methods to better H2O quality, and the change of the H2O flow by utilizing hydrology to better H2O quality.[ 52 ]In add-on it is necessary to clean up the land H2O underneath assorted industrial installations to forestall migration of contaminated dust.[ 53 ] The merchandise of the start of the some of the clean up of the canal can be seen with the find of life within the canal including several crustaceans, fish, worms, and Phoxinus phoxinuss ( although the wellness of these animals has yet to be determined ) ,[ 54 ]which did non be even two old ages ago.[ 55 ]56 The increased community and quasi political activism including the Gowanus Canal Community Development Corporation ( GCCDC ) , the Gowanus Dredgers and Place in History are opening public cognition of the country. Events such as the Gowanus Earth Day Spring Cleaning, Red Hook Earth and Surf Parade, the Brooklyn Waterfront Bicycle Tour, and the Gowanus Oktoberfest have besides increased public consciousness. Other thoughts have included the creative activity of the Gowanus Canal Revitalization Program which has resulted in the creative activity of the three street end public unfastened infinites ( through the metropoliss Green Street Program ) .[ 57 ] In 2002, the US Army Corps of Engineers entered into a joint attempt with the NYC DEP to join forces on a $ 5 million Ecosystem Restoration Feasibility Study of the Gowanus Canal.[ 58 ]This survey was initiated to assist to find the best methods to clean up the canal. New York City through all of it ‘s attempts did non take into history ( give an exact estimation ) of how much it was responsible for its contributed harm to the Canal. It did though province that it would wish to hold the money that it has besides used for ( 1 ) the feasibleness survey, and ( 2 ) has already committed $ 150 million dollars towards the betterment of the olfactory properties and forestalling sewerage discharges in the country.[ 59 ]The EPA has gone on record as stating that this was work was complimentary.[ 60 ]They have non though made any kind of statement as to whether or non this would be used to cut down the claim against the metropolis. What we should see though is that the metropolis has in fact profited greatly from the economic activity around the canal including but non limited to assorted revenue enhancements ( including belongings, gross revenues, concern, etc ) . A new fright though has arisen with the planned move of the New Jersey Nets to Brooklyn and the edifice of the new sphere and next lodging ( Barclay ‘s Center ) . With the new inflow of population and industry comes in inflow of sewerage ( which is frequently disposed into the canal. This along with rainwater has many times in the yesteryear led to floods of the system. So who is responsible for clean up? The EPA has designated nine parties as those who are responsible for the clean up of the country including New York City, the US NAVY, Con-Ed, and six other private companies.[ 61 ]There is besides probes on the manner for 20 other companies in the yesteryear who might hold polluted every bit good.[ 62 ]New York City itself was responsible for holding an asphalt mill every bit good as an incinerator which contributed to pollution in the country.[ 63 ] Political Climate in New York Concerning Superfund Status The Gowanus Canal had one of the worse pollution seen by the EPA in every bit many old ages. Walter Mugdan, regional EPA Superfund Director, was quoted as stating â€Å" Where we usually in Superfund sites may mensurate risky contaminations in parts per million or even parts per billion, in the Gowanus Canal, we ‘re mensurating them in parts per hundred. †[ 64 ]The â€Å" sludge † that was taken from the site was so acerb that it ate right through the heavy responsibility plastic that was used to incorporate it over the class of a weekend.[ 65 ] Now the Gowanus Canal is n't the first country in New York City to be declared a Superfund site. In fact, 197 stat mis of the Hudson River, runing from the Hudson Falls to the Southern Tip of Manhattan, was declared a Superfund site over 25 old ages ago.[ 66 ] New York City Mayor, Michael Bloomberg, admits that the Gowanus Canal needs to be cleaned. He is though against the Gowanus Canal being labeled a Superfund site fearing that it could ( 1 ) flicker of judicial proceeding that could detain clean up, ( 2 ) frighten away developers in an country that the metropolis wanted to rezone for commercial and residential usage.[ 67 ]The thought of making a â€Å" Venice of Brooklyn, †[ 68 ]seems to be a spot far fetched but the thought of one would in fact conveying a possible existent estate roar to the country. The EPA counters that the â€Å" a smelly, foul and unhealthy waterway †[ 69 ]could be more of a hindrance to developers in the country. What the metropolis did n't see is that Bankss consider the environmental conditions of belongingss prior to financing them. It is unfastened and public cognition that the Gowanus Canal is a contaminated country. So the appellation of a Superfund program listing will make a stigma is weake ned.[ 70 ] Litigation is surely a possibility. Many companies merely do n't be any more, and at that place have been a figure of instances where companies have tried to detain or even dispute the monetary value ticket of clean up. GE ‘s current two measure escape path ( one jurisprudence suit with two statements ) via judicial proceeding is a primary illustration of a current company that is seeking to avoid paying or earnestly cut down paying in a local country.[ 71 ] In the yesteryear, some of the wellness hazards have served as hurt to the edifice of residential, commercial and lodging[ 72 ], but by rezoning this may be challenged. This fear though may be ameliorated by the fact that some past Superfund sites in the New York City metro country have become premier illustrations of great development including Roosevelt Field Mall in Garden City, NY.[ 73 ] Michael Bloomberg states that his alternate clean-up method could take every bit small as 9.5 old ages at a cost of approximately $ 300 million dollars. The EPA countered that the killing and support is based on funding from the Federal Government which may non of all time come ( since the federal financess would necessitate congressional blessing[ 74 ]) .[ 75 ]The EPA counters that its program will take away from federal funding and ensures that the â€Å" defiler wages † rule is applied ( since the metropolis has no power to force defilers to pay and itself a defiler ) .[ 76 ]The EPA provinces that clean up should be between 300 and 500 million dollars and take between 10 to 12 old ages.[ 77 ]The City does hold one strong advantage in footings of velocity of the undertaking. The metropolis would get down clean up of the Canal get downing November of 2010 and entire completion would be by 2020.[ 78 ]The EPA ‘s program would affect the usage of a plan/strategy, which wou ld be completed by 2014, and the clean up would take 10 to 12 old ages from that point. This would ensue in a clean up completion day of the month of 2026. What the metropolis might genuinely be in fright of is the possibility of the Gowanus Canal turning into another Love Canal Tragedy ( which took about 25 old ages to clean up ) .[ 79 ]With a hodgepodge of resources ( the metropolis would come in into an understanding with 10-12 companies and depend on metropolis & A ; province taxpayer dollars and federal appropriations[ 80 ]) every bit good at New York State itself back uping the Superfund appellation ( believing that it could non back up to clean up the canal by itself ) the metropolis faced another blow to an already weak place.[ 81 ] Ultimately, the EPA designated the Gowanus Canal a Superfund program site. With this appellation some of the proposed development such as the upwards of 477 condo and townhouses were instantly placed on clasp.[ 82 ]The undertaking proprietor stated that with the Superfund program appellation it would be impossible to acquire funding for the undertaking.[ 83 ]Second, the selling of existent estate units to a Superfund program site which is synonymous to some people to a barren is virtually impossible.[ 84 ]Third, the trouble in obtaining insurance can be a immense factor in the building in the country.[ 85 ]They besides argued with uncertainness on how long it may take to clean up the country valuable time/money resources could be wasted.[ 86 ]Gowanus Green, which has planned to construct over 774 more lodging in the country plans to go on with its undertaking. It should be noted that Gowanus Green is to a great extent financed by New York City.[ 87 ] In entire until the Superfund program appellation was to look the planned extra lodging was to be around 1400 houses ; although with clean up it is estimated it could lift to 3000 extra lodging in entire.[ 88 ]With such big extra lodging though we must see if the substructure can back up this. Are at that place adequate H2O, sewerage, parking, and educational installations available to back up such an extra population? Merely because the country can be cleaned and there is adequate infinite to construct a population does non needfully intend the substructure can to the full back up this. In add-on there are other considerations that must be taken into history. These considerations include wellness attention costs and possible judicial proceeding if ( 1 ) an unknown agent is deemed to be a cause of a possible hereafter wellness hazard, and ( 2 ) if judicial proceeding occurs that could forestall the EPA from traveling frontward at a alert gait. Concerns of implosion therapy ( which is what happened at the Love Canal and is a existent possibility sing the past events of deluging ) and oozing into occupants back paces is a strong concern. The bead in belongings value and the loss or possible occupations could ensue in the loss of 1000000s of dollars. There is the alternate point of view that the importance of the clean up should supplant any belongings value loss or occupation loss.[ 89 ]This though may be a beginning of judicial proceeding that may decelerate the undertaking of the clean up down well. In other Superfund program sites, judicial proceeding has slowed advancement of Superfund program clean up ( as in the town of Libby, Minnesota ) .[ 90 ]Surveies have farther shown that there does be decreased belongings value listings following a Superfund program listing, but after clean up belongings value does increase ( many times to flush higher degrees that it had originally been ) .[ 91 ] Beginning NYS Dept of Health[ 92 ] Beginning NYS Dept of Health[ 93 ]

Argumentative Essay : Fighting The Cost Of College Tuition

Fighting the cost of college tuition is a hot topic these days. As long as I can remember, tuition has always been a reason why most people don 't pursue their bachelor’s or even associate degree. Today 's society has changed students are fighting for grants, financial aid, and even loans to pay through school. In order to be financially comfortable in the 15th century a college education is a must. It is an everyday battle getting financial support from a college’s administration. Colleges need to be more affordable, obtaining funds less stressful, and colleges must enact policies that condone these principles. According to the New York Times article by Steve Cohen, the soaring cost of college a 1,225 percent increase since 1978, nearly twice the rate of the rise in health care costs is such a problem for most families that politicians across the board are actually taking notice. The main people that are affected by the tuition increase are middle-class families. Beca use low-income and middle class families rely heavily on government scholarship and private loans to pay through school. On average, students are graduating with more than $50,000 in loan obligations, and parents often have to borrow even more money. The interest rates on private loans are higher than an average car loan, and each year the interest just increases. I believe there is a simple solution for all this, colleges should offer tuition deferment, offering alternative to traditional loan programs letting students defer up to 80 percent of the cost of attending school. Such as tuition, room, board, and fee and they have up to 30 years more or less. By doing so it gives the parents a peace of mind, and it gives the student enough time ill benefit the whole nation, it will offer more government sponsored programs such as, Pell Grants to students. It will also balance the income gap between those with a college education and those without. Companies are trying to build their work force with skilled employees by offering to pay for a higher education. Companies understand it will be cheaper to pay an employee to get an education than hire a new grad. To motivate employees many companies are requires a Masters degree in order to move up in management. The number of people graduating High School each year is increasing, but the number of college graduates is decreasing due to cost. The wage gap between a bachelor’s degree and high school diploma is dramatically different; because of getting a higher education is so expensive individual decide to start working right from high school regardless of pay.

CSR Essay Example | Topics and Well Written Essays - 1500 words

CSR - Essay Example 16-22). It is highly important for an organization maintain strong relationship with, customers, business clients, employees and several external stakeholders. Effective business operation sustainability and CSR activities can help an organization to maintain strong relationship with the stakeholders and several shareholders. The essay will support that the CSR reports of the organizations generally provide useful information on the environmental performance and corporate social performance by considering the example of Tesco Plc and several other firms by considering several accounting theories. Discussion Instrumental theories In this theory CSR is seen as a strategic tool so that it can achieve the economic activities of a company and can ultimately lead to wealth creation. According to the Friedman view, it is seen that the only responsibility of the business it has towards the society is maximisation of the profits of the shareholders while working within the legal and ethical f ramework of the company. This theory has long enjoyed the acceptance of the business across the world. Such concern for profits include taking into consideration the interest of all the stakeholders of an organisation. It is argued that in some conditions such satisfaction can increase the overall profit and hence result in maximising the shareholder value. It has been seen that there is a positive correlation between the social responsibility and the financial performance of the companies (Brennan and Merkl-Davies, 2013, pp. 109-132). Here there are three main groups of instrumental theories on the basis of the economic objective of the company. The first is the maximization of the shareholder value. The second is focusing on the strategic goal of achieving the competitive advantage. The third is the related to the cause-related marketing efforts of the company. British Petroleum understands this aspect much better. The policy statement of BP commits the company to its wide ranging business policies. The CSR report of the company illustrates way the company is meeting those commitments in a way which supports the profitability of the company. Hence by focussing on the Strong financial performance the company can invest the profits into their CSR activities (Deegan and Rankin, 1996, pp. 50-69). Political theories Political theory is an effective CSR accounting theory that used to focus on the interaction between the society and companies and their responsibilities towards the society. There are three divisions of this theory that are discussed below. Corporate Constitutionalism According to this concept the social responsibility of an organization generally arises depending upon the available social power of Organization. Coca Cola Company is one of the leading organizations. The organization implements several green strategies depending upon its social power. Effective water recycling strategy helps the organization to maintain is leading organization within global soft drink industry. Social Contract Theory Jean- Jacques Rousseau was the political economist who posited the social contract theory. According to him the individuals form a social contract with the state so that responsibility of citizens of the state is entrusted with the government. Thus the people are the source of the collective political sovereignty of the state. Thus the government was performing the functions of the common people after undergoing a

Question Essay Example | Topics and Well Written Essays - 250 words - 8

Question - Essay Example When the level of technology is low or out of date, the system level autonomy is limited due to lack of proper requirements while when the level of technology is good, the system level is less limited. This matters a lot. Low level of investment is likely to limit the level of the autonomy of the system-level whereby this will be due to lack of adequate resources while on the other hand if the investment is good the system-level may not be much limited. The surrogate hierarchy of decision making is based on the fact the in the absence of the competent advanced directives, decision still have to be made. In this case the surrogate hierarchy comes into play. The hierarchy of the surrogate decision making is therefore as follows: In case it reaches the decision making point when the suffering patient is out of reach the first people to be consulted in this case are the patients spouse with help in the final decision making. State registered domestic partners are also allowed to come in and play this role together with the sibling. This may come in place due to self selection and convenience selection. Self selection occurs when individuals allocate resources for themselves while convenience occur when occur when resources are easy to allocate This principle is composed of all the conditions that the society experiences and the positivity behind those conditions. All community must actively show concern towards improving the health awareness in order to make it a better place. This principle has three essential elements which are social welfare, peace and security and respect for persons. It is in line with the concept of human dignity, common good and human rights. It implies what the society at large can offer to individual person. This principle requires that every person within the society be able to access basic health care services that are necessary. This is a policy which its objective is to educate and create awareness to the

Context Analysis and IMC Recommendation Assignment

Context Analysis and IMC Recommendation - Assignment Example Mainly Integrated Marketing Communication (IMC) technique will be used to serve the purpose. Different techniques of marketing communication can be used by VOLVO, but selecting a communication strategy which has right blend of clarity, large communication impact and consistency can be a challenging task. The next half of the project will discuss about the features of the product. VOLVO MOVE is a seven-sitter MPV which has already won NCAP (New Car Assessment Programme) status according to European safety standard. Fuel consumption rate is very low for this car and applications like satellite navigation and park assist facilities are also offered along with their standard model. Moreover, the product is also priced at an affordable rate of ?24, 995. VOLVO has also successfully positioned itself as a car that offers safety and durability to the customers. SWOT analysis for VOLVO MOVE Strength VOLVO is perceived as a reliable and durable brand that manufactures durable cars. The company gives high value for safety and. Likewise in the process of manufacturing MOVE; the company has implemented all such measures. VOLVO has already created a group of customers who strive for safety and in the same way their new product can target the families and elderly people. Weakness Factor like traditional design can create a negative image in the mind young people and unknowingly VOLVO is de-marketing their product for their target young customer (D'Amico, â€Å"Demarketing e turismo sostenibile†). VOLVO lacks the technology to design stylish cars which is the reason why they cannot compete with the car brands like BMW, Cadillac and Lexus in terms of style quotient. Opportunity VOLVO MOVE can change its marketing strategy by using social media marketing to fulfil the primary intention of spreading their message for test driving. VOLVO MOVE can enhance technical features along with better design. VOLVO can use their previously satisfied customer groups to generate word of mouth promotion via online social interaction. Threat VOLVO is not a premium car brand and rather it competes with car brands like Infinity, Lexus and others. VOLVO MOVE has to change their marketing communication strategy constantly otherwise their competitor can copy their move. VOLVO MOVE needs to improve their research and development program on a regular basis to match with customer’s requirement. There is a threat for the car brand in the form of its old fashioned design. However it needs to change with respect to time. Integrated Marketing Communication (IMC) IMC is a strategic marketing communication technique and it represents four types of marketing communication modes. 1. General Advertising-General Advertising creates awareness about the brand and provides information to customers about different aspects and applications of the product. 2. Direct Marketing- This is an approach to create relationship with customers and delivering information about products to the customers. Direct marketing also helps to close sales cycle in a structured manner. 3. Sales Promotion-It is not a long term process. Incentives are there for both consumers and traders. 4. Public Relation- Companies can go for organizing public

Influence of physical attractiveness and personality on relationship Essay

Influence of physical attractiveness and personality on relationship formation - Essay Example (Gonzales, 2008). Some uses physical attractiveness as factor to consider in choosing the person to have a relationship with. Simple observations like clothes he wears, the way he talks, the way he walks and others may lead to the interpretation of a variety of other characteristics. In the literature review the paper presented researches and study done on physical attractiveness and personality on relationship. One of the study was done by Gonzales, Casey of Department of Psychology in Loyola University of New Orleans (2008). In 2001 Yela and Sangrador of Univeristy of Madrid releases their article, "Perception of Physical Attractiveness throughout Loving Relationship". In the article they try to verify various hypotheses about the importance of physical attractiveness (PA) in loving relationships, based on known psycho-social processes. Also included in the review are the researches done by Gilles on 1994. In this article the writer presented two useful and complementary models of relationship development: the Social Penetration Theory and Attraction. At the end of this letter the writer will show his own view about the topic. In the study done by Casey Gonzales of the Department of Psychology in New Orleans presented three characteristics that affect interpersonal attractiveness across a range of social relationships these are: warmth, competence and physical attractiveness. (2001). Warmth is described as a positive outlook and positive attitude towards people and things. Competence matters mostly when it depends on the nature of the relationship that he/she has with a person. Physical attractiveness according to Gonzales (2001) is the most difficult of the three characteristics because it is hard to avoid forming impressions of people based on their appearance. This implies that if a person is physically attractive he/she also has other positive qualities as well. Also in the article written by Gonzales (2001) when choosing someone to have a relationship with the characteristics of warmth, competence and physical attractiveness are important influences. Many studies showed that although both sexes view a partner's physical attractiveness as an asset, men placed greater value on the physical attributes of a partner than women did (Feingold, 1990; Jackson, 1992; as cited by Taylor et. al). In a national survey of Americans, women were more willing than men to marry someone who was not "good looking"(Sprecher, Sullivan, & Hatfield, 1994). Women also prefer older partners while men prefer younger partners. Women place greater emphasis on a partner's economic resources than men do. Men were more willing than women to marry someone who was not likely to have a steady job, earned more, and had more education. These sex differences have been found not only in the United States but in a wide range of other cultures as well (Buss, 1989). Yela and Sangrador (2001) presented scientific study on the importance of physical attractiveness and personality in forming a relationship. Using variables and measurement technique they evaluated how physical attractiveness greatly influences the person to pursue to have a relationship. Social psychology emphasize that the role played by physical attractiveness in our social cognition, behaviors, and interpersonal relationships is

A Claim for Religious Discrimination against Coach Al West Assignment - 2

A Claim for Religious Discrimination against Coach Al West - Assignment Example Title 11 of the Civil Rights Act recognizes sports arena, stadium, and other public places of exhibition or entertainment as public accommodation places (Loevy, 1997). For that reason, Ahman could bring a claim for religious discrimination against the NWSU coach under the Title 11 of the Civil Rights Acts. Â  Question 2 Answer: Mohammed Ahman could also bring a religious discrimination claim against NWSU coach under the First Amendment Free Exercise Clause. The First Amendment Free Exercise Clause recognizes the individual right to practice his/her religion, without any form of interference from the government or from anybody else (First Amendment: Chapter 9, n.d). Although by discriminating Ahman on religious grounds NWSU coach did not directly deny Ahman his right to practice his religion, the discrimination, however, indirectly interfered with Ahman’s right to religious freedom recognized by the First Amendment Free Exercise Clause. By asking the football team to recite the Lord’s player after each practice, the NWSU coach failed to recognize the Ahman’s religious freedom to exercise his religion of choice; this action, therefore, amounts to interference with Ahman’s right to freely exercise his religion. Secondly, the NWSU coach’s constant inquir y from Ahman on the relationship between Al-Qaeda and Islam shows that the NWSU coach had a negative attitude towards Islam as a religion. The negative attitude towards Islam could make Ahman uncomfortable in practicing his religion; this again amounts to interference with Ahman’s right to freely exercise his religion.

International Public Law Essay Example | Topics and Well Written Essays - 4000 words

International Public Law - Essay Example Furthermore, policy-making is intensely prejudiced by the media, which tends to form communal views. The process of policy creation set up objectives from side to side conflict decree making solutions to policy troubles affecting a group of people. However, policy reply are often influenced since of insufficient information, middling policy design, and bad executive, due to influential media and additional interest group, and unproductive implementation. This income that the policy process is frequently not what the public was appears for in the primary place. By civilizing processes such as the foreword of reforms of the scheme, and media control, improved policy organization could be complete. The aim of international law is to check the behaviour among states since where there exists a society of states, the preservation of law and order becomes necessary. A state will, as a broad rule, do its utmost to act inside the confines of the structure of policy which make up international law. Any state disregarding these broad principles of peaceful and supportive cohabitation among states runs the risk of incurring the condemnation of the fellow states in the community. Such condemnation will hardly ever limit itself to a "tag" of bad standing, but could even lead to harsh consequences. International Public Laws: Present international law usually recognised as having its origin in the Middle Ages in Western Europe - where, at the time, procedure of decentralisation most important away from Roman Catholic Church plus Holy Roman Empire towards the Reformation plus rise of Nation-States - "Natural law", specified universalist territory and Church, originally theological (including divine exposure as one of its sources) - though by time of Hugo Grotius (1583-1645) natural law adopting a rationalist approach, being seen to gain from worldwide reason - Independence and parity of States interpret into need for consent - clear tension flanked by natural law plus notion of permission 2) Brief History of International Public Law In 1980 Dwight Waldo write that social discipline, which includes public administration, did not abandon ethics as some had optional but instead rejected bearing in mind ethics (4). Since that time, for a diversity of reasons, principles as a focus of notice in public administration has grown progressively or explode, depending on your tip of view, in academic- and practitioner-oriented investigate. The text in the area is vast, and numerous appraisals catalogue it. Rather than create a new set of categories, a brief account here can usually describe this corpse of literature for there purposes. For the sake of shortness, we primarily make very good reference for principles in public management to the Handbook of managerial Ethics, shortened by Terry L. Cooper, which is a new, comprehensive book containing 29 envoy public administration pieces on principles with numerous references. A recent conference in

Consumerism Essay Example | Topics and Well Written Essays - 250 words

Consumerism - Essay Example Because of increased intensive production of numerous, this heightened living standards of the English as well as other people belong from the same caste. People enjoyed the experience of acquiring material possessions, which where once prized for their durability over fashionability. This also led to the emergency of more sophisticated designers majoring in trendy products (Mackendrick, Brewer & Plumb 2). Based on my opinion, I think current US designers’ ideas are highly valued in production of new items in the market aimed at satisfying the consumer. For instance, the newly graduates from universities and colleges who have studied fashion designs courses (Mackendrick, Brewer & Plumb 5). Inventing more advanced manufacturing industries, to cater for increased customer’s demands world wide such as textile industries. In addition, a manufacturer notifies customers online, in the newspapers, magazines or social media about new products in the market through internet, local and international newspapers. Issuing of trade cards to individual clients, so buying and selling be more advanced by giving out special printed cards to customers like business cards (Mackendrick, Brewer & Plumb

Sociology and Friends Essay Example for Free

Sociology and Friends Essay How Can I Help My Friends Realize Their Value How Can I Help My Friends Realize Their Value Words: 713 The value of friendship is said to be the greatest one among mankind. True friends make others realize their true value. Trying to make someone realize their value can be a difficult process because they might not even realize it themselves. Showing someone how important they are will result in them being a stronger person and in you being a better friend. Friends are meant to help others out in times of need and by doing so we need to show our friends their true value and accomplishing such a task may at times prove to be difficult. Having true friends is very important as it gives us the chance to get advice in times of need, a shoulder to cry on and the ability to share the happiest moments of our life. In all of this we sometimes forget to show others how important they are to us and this can degrade the friendship over a period of time. In today’s fast society there is just not the time to take out and relax. We live in a world that is moving at a very fast rate and taking out time for loved ones usually gets put on the back burner. We need to take out time for our friends and show them their importance but also do something genuinely for them from the bottom of our hearts. We need to put them top on our priority list because value is only given to something that is at the top of our lists. We are investing time with them and it not only shows how much time you want to spend with them but also how you truly value them. Realizing someone’s importance can be hard but once we lose them it suddenly becomes clear to us. We need to give our friends respect because without respect you will not get any back and it just shows, â€Å"you care†. Friends share their most inanimate secrets and help each other out in times of need. This is actually a very important part in friendship because with sharing your problems with your friend it shows that you trust him or her enough to be sharing it with them in the first place. This also shows that you value their advice. You are open to them and you give them the courage to come and talk to you which shows them how important they are in your life and you challenge yourself by giving a part of yourself to them. You need to acknowledge them in such a way by showing them that they are of some importance to your life; and without them it would be difficult for you to go on in life. Show your friends that you truly appreciate them and you are grateful that they are there for you. We should stop looking for the flaws in other individuals. As a society we follow social norms and due to that we like to look for flaws in others, bring others down or show others that we are better than them. In the process of doing so we are bringing other individuals down and abating their value. We need to show our friends that we worry for them and when they are afflicted pain so are we. We need to show our support for them every step along the way and if they are in pain and suffering not look down up upon them but help them bring their head up high and give them the confidence that they are in need of. Friendship is a strong relationship that needs time and energy just like any other relationship in the world. We need to take out time for our friends and help them in desperate times of need. We need to view them as our partners instead of a burden or responsibility that we have to fill. As a society now days we view friendship as harmful at times because of fear that our friend might beat us in any competition of any kind but that is because trust is lost and when we start trusting each other and giving respect these problems will go away on their own. Give values to your friends as than they will realize their true value.

Dickinson’s Poetry Is Startling and Eccentric Essay Example for Free

Dickinson’s Poetry Is Startling and Eccentric Essay Perhaps one of the aspects that draw us to the poetry of Dickinson is its eccentricity and startling nature. In her poetry, Emily Dickinson explores a number of different themes including death, hope, nature, pain and love. The trademark signs of a Dickinson poem are her hallmark dashes she uses. Her dashes suggest that there is more to the story than she is writing down. Another characteristic of Dickinson’s poetry is the capitalization of random words throughout her poems. This could suggest importance of the words that she is highlighting. A large number of Dickinson’s poetry revolves around the theme of death; both psychological and physical. She makes the reader question what our place in the universe is. Her sharply contrasting moods and her laconic images make her poems appealing to scrutinize. Evidence of Dickinson’s unique and unusual style strikes us in ‘I Felt a Funeral in my Brain’. We’re given a comprehensive look at her delicate state of mind through her magnificent imagery. Here, Dickinson compares her psychological deterioration to the rites of a funeral. The opening stanza of the poem divulges that she is in a coffin and ‘’mourners’’ are going ‘’to and fro’’. The ‘’treading – treading’’ of the mourners as they move ‘’to and fro’’ combined with the ‘’beating – beating’’ of the ‘’Service like a drum’’ emphasizes her inner turmoil. The depth of her vulnerability astonishes us as she says her world is reduced to ‘’And Being but an ear,’’ She likens herself to a ‘’strange race’’. We can clearly sense her isolation. I felt this was very abstract. It reminded me almost of a Picasso painting. We are left in no doubt of her deepening crisis with her startling image of the coffin crashing downwards as a ‘’plank in reason, broke. And I dropped down and down—‘’. I heard a Fly buzz—when I died— † was equally eccentric and startling. Once again the imagery played a significant role in evoking this idea. The poem opens to a vibrant image of Dickinson lying in her bed surrounded by her nearest and dearest. ‘’The eyes had wrung them dry, / And breathes were gathering sure’’. I was struck by the startling contrast created here when she compares the stillness in the room to ‘’the air/ Between the Heaves of Storms’’ The poem strikingly describes the mental distraction posed by irrelevant details at even the most crucial moments—even at the moment of death. The poem then becomes even more bizarre and more macabre by transforming the tiny, normally disregarded fly into the figure of death itself, as the fly’s wing cuts the speaker off from the light until she cannot â€Å"see to see. † One of the most peculiar aspects of ‘‘I heard a Fly buzz—when I died— † is the odd introduction of the fly into this environment. Again, the imagery plays a significant role. Flies can often be associated with death and decay and I think that is the message Dickinson was trying to convey by using the image of the fly in this particular poem. It is a poem that examines what is possible with hope and how far hope can carry a person. The poem uses a bird as a symbol to define the feeling that hope can give an individual. ‘’Hope is the thing with feathers That perches in the soul,  Ã¢â‚¬ËœÃ¢â‚¬â„¢ This proves that Dickinson is eccentric as most people would never compare hope to ‘the Thing with Feathers’. What is striking about the poem is its absolute simplicity, both in structure and in the words the poem presents. The idea of hope in the chillest land/And on the strangest sea, is a quite philosophical way of viewing the world. There is a contrast within the poem between hope, represented with words like warm, Soul sweetest and the pain of life shown in words like storm gale chillest. There is a battle between hope and the pain of life; it is clear which one comes out on top as hope can still be found through gales and storms. I think the poem is trying to convey that even though things can seem bleak, hope can always pull you through it. Dickinson’s poem ‘I Could Bring You Jewels had I a mind to –‘ is similar to ‘Hope is the Thing with Feathers’ in regards to the tone of the poem. It is a joyful, optimistic poem. In ‘I Could Bring You Jewels’, Dickinson is corresponding with an unknown person in a coy, teasing tone. This poem is very different to most of Dickinson’s poetry because unlike many of her other poems she is not discussing death or loneliness and is instead, conversing with someone and seems to be enjoying herself. She is talking to this person about what gift she is going to buy him/her. ‘I could bring You Odors from St. Domingo – Colors from Vera Cruz Berries of the Bahamas –‘ Although I would not consider Emily Dickinson to be my favourite poet, I found her work intriguing and uniquely eccentric. This could be because of the contrast between each of her poems and the different themes she uses in each poem. It may be as a result of its bleak, distressing nature. I personally felt that her fixation with physical and psychological death was quite shocking to be honest. The imagery Dickinson uses in her poetry could definitely be interpreted as very eccentric and startling. You would not expect all of the pain and hurt that is expressed in her poetry to be coming from a young woman from a well-to-do family who lived a very privileged existence.

Non-Audit Services (NAS) Impact on Auditor Quality

Non-Audit Services (NAS) Impact on Auditor Quality The provision of Non-Audit Services (NAS) by auditors to their audit clients reduces total costs, increases technical competence and motivates more intense competition. However, the recent corporate collapses in the US, Australia and elsewhere, was surprising our attention. The issue of Enron arouses great concerns on corporate governance revealing the audit independence problem when CPAs provide audit and NAS for the same clients. In the view of the fact, now a days because of NAS, the audit practice is questionable, whereas third parties believe that without independence, there is no value for accounting and auditing practices (Salehi, M., 2009). Therefore, regulatory has been drawn to the issues of auditor provided NAS and audit quality. In fact, these services do not necessarily damage auditor independence or the quality of NAS. Because of that, this paper contributes to seen the impact of NAS on auditor quality. INTRODUCTION OF NON-AUDIT SERVICES Traditionally, audits have provided Certified Public Accountant (CPA) firms with a large percentage of their overall revenues. However, for many years consulting services constituted a relatively minor portion of the firms revenues. In recent years, firms have expanded the scope of services they offer to audit and other clients such as NAS. Today NAS provided more than 50 percent (%) or more of the total revenues earned by the CPA firms. As Accounting Today in USA (2001, April) states, the income of accounting firms in 2000 showed that the proportion of international and national assurance service was 35%, whereas that of tax advisory service and management advisory service accounted for 21% and 44% respectively. It shows that management advisory service has become the source of total income of accounting firms. NAS generally refer to the services above or beyond the related audit services or services other than traditional CPA work. Many scholars in their studies use different terms for some relevant issues, namely Management Advisory Services (MAS) and Management Consulting Service (MCS). According to Purcell and Lifison (2003), NAS as traditional CPA works including assurance, investment assurance, commerce registration and accounting affairs, tax advisory service, management advisory service, finance and investment advisory service, public offering, mergers and acquisitions services, information technology advisory service and others. However, there are three basic principles of the prohibition of specified NAS is predicated: An auditor cannot function in the role of management; An auditor cannot audit its own work; and An auditor cannot serve in an advocacy role for its client. Most of the firms growth comes from NAS that CPAs provide for their clients when dealing with auditing affairs (Purcell and Lifison, 2003). So, what the motivation and attraction in provision of NAS to companies? Firth (1997a) contends that companies usually entrust outside consultants/firms for service in the following situation: One-off assignments Urgent problems Expert techniques Arbitrating initial disputes Seeking advise Decrease the risk overall management The economic causes for offering NAS include; Growth opportunities Personnel attraction and retention Meeting clients needs Risk diversification opportunities The Sarbanes-Oxley Act 2002 states that NAS provided to a client should not be more than 5% of the total auditors remuneration; otherwise, the client must obtain pre-approval from its audit committee, as non-audit fees paid in excess of this percentage would deem the auditor as not being independent. In Malaysia, under Malaysian Institute of Accountant (MIA) suggests that audit firms should not accept any appointment if they are also providing NAS to a client; whereby the provision of NAS would create a significant threat to their professional independence, integrity and objectivity. Effective June 1, 2001, Bursa Malaysia (previously known as Kuala Lumpur Stock Exchange or KLSE) requires all listed companies to disclose non-audit fees in their annual reports. This is to protect shareholders interests and to increase corporate transparency. Consistent with the practices in other Commonwealth countries such as Australia and the United Kingdom (UK), which also have made it a requirement that non-audit fees of listed companies to be disclosed in the annual report. THE ISSUES OF NON-AUDIT SERVICES The main question/issue that arises when auditors provide or could provide both audit and NAS is whether the auditors are able to conduct their audits impartially, without being concerned about losing or failing to gain additional services, and the subsequent economic implications for the audit firm (Lee, 1993). Auditors seek to provide NAS because of the considerable economies of scope that ensue, i.e. cost savings that arise when both types of service are provided by the same firm. However, the result from several researchers show that the joint provision of audit and non-audit services gives rise to economic rents, which create incentives for audit firms to compromise their objectivity, e.g., waive audit adjustments, to retain audit clients (Palmrose 1986; Simunic 1984). For disclosure of NAS, investors should have enough information to enable them to evaluate the independence of a companys auditors. The proposed rules would bring the benefits of sunlight to the auditor independence area by requiring companies to disclose in their annual proxy statements certain information about, among other things, the NAS provided by their auditors and the participation of leased personnel in performing the companys annual audit. Generally a company required to disclose the fee paid for each NAS performed by its auditor and the fee charged for the annual audit. An exception to these general disclosure requirements is that issuers would not have to describe a NAS, nor disclose the fee for that service. In NAS and its independence, England and Australia have asked companies to publish audit and NAS fee in their annual financial report. According to Dopuch et al (2003) found that disclosure of NAS reduced the accuracy of investors beliefs of auditors independence in fact when independence in appearance was inconsistent with independence in fact. THE EFFECT OF NON-AUDIT SERVICES The dramatic increase in the nature, number, and monetary value of NAS that accounting firms provide to audit clients seen may affect their independence. Accordingly, the proposals specify certain NAS that, if provided by an accounting firm to an audit client, impair an auditors independence. Sami and Zhang (2003) investigated the effect of non-audit services on the backdrop of SECs revised rule that stressed perceived audit independence. They suggested that investors perceive that NAS impair auditors independence. According to Defond et.al. (2000) regulators are concerned about two effects of NAS. One is a fear that NAS fees make auditors financially dependent on their clients, and hence less willing to stand up to management pressure for fear of losing their business. The other is that the consulting nature of many NAS put auditors in managerial role. From the SEC regulations mandating fee disclosures (SEC, 2000), Auditors services relationship raises two types of independence concerns. First, more the auditor has at stake in its dealing with the audit client, particularly when the NAS relationship has the potential to generate significant revenues on top of the audit relationship. Second, certain types of NAS, when provided by the auditor, create inherent conflicts that are incompatible with objectivity. While, according to Firth (1997b), synergy would occur between auditor and auditee when an accounting firm provides audit and NAS simultaneously and consequently it would influence independe nce of auditor. Simunic (1984) indicates that CPA providing NAS would decrease the possibility for presenting the true financial statements and would influence the users of the statements on the recognition of CPA independence. It would further affect audit quality, the reliability of financial statements and the judgment of decision-making. How NAS Can Affect Auditor Independence? The dramatic expansion of NAS may fundamentally alter the relationships between auditors and their audit clients in two principal ways. First, as auditing becomes an ever-smaller portion of a firms business with its audit clients, auditors become increasingly vulnerable to economic pressures from audit clients. Large non-audit engagements may make it harder for auditors to be objective when examining their clients financial statements. Under any circumstances, it can be difficult for an auditor to make a judgment that works against the audit clients interest. Where making that judgment may imperil a range of service engagements of the firm, of which the audit is a fairly small part, it may be unrealistic to expect that an auditor can ignore completely what the firm stands to lose by the auditors action. Second, certain NAS, by their very nature, raise independence issues. Providing certain NAS to an audit client can lead an audit firm to have a mutual or conflicting interest with the client, audit its own work, advocate a position for the client, or function as an employee or management of the client. However, not all NAS pose the same risk to independence. Only these specific NAS that impair independence, namely: Bookkeeping or other services related to the audit clients accounting records or financial statements of the company. The prohibited services are: (a) Maintaining or preparing the companys accounting records; (b) Preparing the financial statements or the information that forms the basis of the financial statements that are required by the company and; (c) Preparing or originating source data underlying the companys financial statements. Design and implementation of financial information systems that aggregate source data or generate information that is significant to the financial statements taken as a whole, unless it is reasonable to conclude that the results of these services will not be subject to audit procedures during the audit of the companys financial statements. This rule does not preclude the external auditors from working on hardware or software systems that are unrelated to the companys financial statements or accounting records. Appraisal or valuation services, fairness opinions or contribution-in-kind reports or other opinions or reports in which the external auditors provide an opinion on the adequacy of consideration in a transaction, unless it is reasonable to conclude that the results of these services will not be subject to audit procedures during the audit of the companys financial statements. This rule does not prohibit the external auditors firm from providing such services for non-financial reporting purposes (e.g., transfer pricing studies, cost segregation studies and other tax-only valuations). Actuarial services involving amounts recorded in the financial statements and related accounts for the company where it is reasonably likely that the results of these services will be subject to audit procedures during an audit of the companys financial statements. This prohibition extends to providing the company with any actuarially-oriented advisory service involving the determination of amounts recorded in the financial statements and related accounts for the company other than assisting the company in understanding the methods, models, assumptions and inputs used in computing an amount. Internal audit outsourcing services relating to the internal accounting controls, financial systems or financial statements of the company. This prohibition on outsourcing does not preclude the external auditors from providing attest services related to internal controls, evaluating the companys internal controls during the audit or making recommendations for improvements to the controls, or management from engaging the external auditors to perform agreed-upon procedures engagements related to the companys internal controls. Management functions. This rule prohibits the external auditors from acting, temporarily or permanently, as a director, officer or employee of the company or performing any decision making, supervisory or monitoring function for the company. However, the external auditors may assess the effectiveness of the companys internal controls and recommend improvements in the design and implementation of internal controls and risk management controls. Human resources functions. The external auditors may not seek out prospective candidates for managerial, executive or director positions, act as negotiator on the companys behalf such as determining position, compensation or fringe benefits or other conditions of employment or undertake reference checks of prospective candidates. The external auditors may also not engage in psychological testing or other formal testing or evaluation or recommend or advise the company to hire a specific candidate for a specific job. Broker or dealer, investment adviser, or investment banking services. The external auditors are prohibited from serving as promoter or underwriter, making investment decisions on behalf of the company or otherwise having discretionary authority over the companys investments, or executing a transaction to buy or sell an investment of the company, or having custody of assets of the company. Legal services that could be provided only by someone licensed, admitted or otherwise qualified to practice law in the jurisdiction in which the service is provided. Expert services in an advocacy capacity unrelated to the audit. This precludes engagements that are intended to result in the external audit firms specialized knowledge, experience and expertise being used to support the audit clients positions in adversarial proceedings. This prohibits the external auditors from providing expert opinions or other services to the company or a legal representative of the company for the purpose of advocating the companys interests in litigation, or regulatory or administrative investigations or proceedings. This rule does not however preclude the company from engaging the external auditors to perform internal investigations or fact-finding engagements including forensic work and using the results of this work in subsequently initiated proceedings or investigations. Any other service that the Audit Committee determines is impermissible. According to Zulkarnain (2006), in Malaysia, scholars reported that only a small number of the shareholders and auditors that participated in their study believed that NAS provision increased their confidence in auditor independence. On the other hand, Teoh and Lim (1996) found that the provision of NAS was ranked as the second most important factor that undermines auditor independence. Arrunada (1999) pointed out that joint provision of audit and NAS would reduce overall costs, raises the technical quality of auditing, enhance competition and need not prejudice auditor independence or the quality of NAS, which would ultimately increase auditor independence (Goldman and Barlev, 1974). Based on the standard organization analysis, Arrunada (1999) showed that cost savings gained from the joint provision of audit and NAS will be transferred to customers as a decrease in price in both markets, and also that the provision of NAS would result in an increase in client- and firm-specific assets, where firm-specific assets would always have a positive effect on independence. This argument is supported by Grout et al. (1994), who argued that permitting auditors to perform joint services would reduce auditors dependence on a single client and encourage them to diversify as a consequence. Opponents to the joint provision of audit and NAS claimed that auditors would not perform their audit services objectively and that joint provision would impair perceived independence because ultimately they would be auditing their own work or acting as management (SEC, 2001), and managements power over the auditor could be increased due to auditors reliance on fees received (Canning and Gwilliam, 1999). Thus, it may influence their mental attitude, impartiality and objectivity, and independence of thought and action (Flint, 1988). The year 2002 had seen the biggest corporate collapses in the United States history that have raised lots of questions regarding auditors independence. For example, Arthur Andersen, being the auditor of the three biggest bankruptcies, Enron, WorldCom and Global Crossing, was heavily criticized for the collapses. It is said that Andersen was purportedly stressing more on non-audit services (NAS) than the audit itself. Auditing profession as a whole has been badly blamed for the collapses and changes were being proposed to ensure that audit firms reduce their over-reliance on NAS (The Star, 2002). As a result, to ensure the independence of auditors and to protect the interest of investors, the accounting profession in most countries has come up with a code of ethics as a guidelines for auditors competency and independence. In Malaysia, under MIA rules that become effective January 15, 2002, professional independence is considered impaired if total fees arising from provision of NAS to a client is 20% or more of the audit firms total annual fees received for two or more consecutive years. Before 2001, the regulators in Malaysia emphasized only on the disclosure of audit fees in the companies annual reports, as required by the Companies Act 1965. Several studies have examined whether the provision of non-audit services impairs audit quality. However, the previous studies report seems conflict in the results depending on the proxy of audit quality used. Teoh and Lim (1996) found that the disclosure on non-audit fees would influence and impair audit independence. A survey done by Gul and Teoh (1986) in Malaysia, suggests that the provision of NAS reduces public confidence in auditors independence. The auditor can be interpreted to compromise its independence if the provision of NAS is significantly tied to the issuance of clean audit opinion. Wines (1994) found that the auditors of those companies that received clean reports over the period derived a significantly higher proportion of their remuneration from NAS fees than the auditors of companies that received at least one audit qualification. This finding suggests that auditors are less likely to give qualified reports to clients financial statements when high levels of NAS f ees are involved. Firth (2002) found that companies that have relatively high consultancy fees are more likely to receive a clean audit opinion due to the non-audit work clearing up problem areas at the client company; or it might be due to high consultancy fees, thus impairing auditor independence. Ayoib, Rohami and Nor (2006) suggests that non-Big Five auditors are less independent when issuing audit reports for NAS purchased companies. This is also consistent with the preposition that large auditors are more independent than smaller auditors (DeAngelo, 1981). The results imply that audit opinion is dependent on the amount of NAS fee. It could be argued that small auditors could not resist against management pressure when issuing qualified opinion. Frankel, Johnson and Nelson (2002) suggest that their results provide evidence that auditor independence is compromised when clients pay high nonaudit fees relative to total fees. Securities and Exchange Commissions (SEC) concern about the growth of nonaudit fees relative to audit fees during the 1990s (e.g., see Levitt 2000). The SECs concern that the growth in the provision of nonaudit services compromises audit firm independence is based on the premise that the provision of nonaudit services increases the fees paid to the audit firm thereby increasing the economic dependence of the audit firm on the client. Based on the use of discretionary accruals and earnings benchmarks as proxies for biased financial reporting, Hollis, Ryan and Brian (2003) find evidence supporting the claim that auditors violate their independence as the result of clients paying high fees or having high fee ratios. DeAngelo (1981) models that as the economic bond between the audit firm and client increases the audit firms dependence on the client increases. Nonaudit fees further increase the client auditor bond by increasing the portion of audit firm wealth derived from a client (Simunic 1984; Beck et al. 1988). Nonaudit fees can also threaten independence when clients use them as contingent fees. Magee and Tseng (1990) note that while contingent fees are explicitly prohibited by audit standards, clients can create contingent fees by withholding profitable nonaudit services when the auditor does not allow the client to report its preferred financial condition. Costs and Benefits of Restricting Certain Non-Audit Services (proposals by SEC) There is increasing concern that the growth of NAS provided to audit clients affects the independence of auditors. If investors lose confidence in auditors ability or willingness to provide an unbiased and impartial examination of companies financial statements, then investors trust in the reliability of publicly available financial information, and in the integrity of the securities markets, may be damaged. Currently, accounting firms may not provide certain services to their audit clients without impairing their independence. The Securities Exchange and Commission (SEC) proposals extend and clarify those restrictions that should be used to evaluate the effect of NAS on an auditors independence and by designating certain NAS that if performed by an auditor for an SEC registrant that is an audit client, impair the auditors independence. The SECs proposals on the provision of NAS may affect to: 1. Benefits (a) Investors. For the reasons explained above, the SEC believes that the proposals will enhance auditor independence and thereby enhance the reliability and credibility of financial statements of public companies. SEC expect these benefits to inure primarily to investors who, if the proposals are adopted, should be able to review public companies financial statements with greater assurance that reliance on the statements will lead to more informed investment decisions. (b) Public Accounting Firms. SEC anticipates that the proposals will confer two primary benefits on public accounting firms: The proposals should clarify what NAS may be provided to an audit client without jeopardizing auditor independence. The proposals could improve competition in the market for the provision of NAS by public accounting firms. Because the restrictions on providing NAS to an audit client would apply equally to all accounting firms, the overall impact of the proposed restrictions may be to re-distribute the restricted NAS among the public accounting firms. 2. Costs SEC proposals on NAS may impose costs on issuers and public accounting firms. (a) Issuers. The proposed amendments have the effect of restricting issuers from purchasing certain NAS from their auditors. (b) Public Accounting Firms. Some public accounting firms provide a wide variety of services both to audit and non-audit clients. Our scope of services proposals is likely to affect these firms in several ways. The primary cost for these firms is that they individually may lose one source of revenue because they will no longer be able to sell certain NAS to their audit clients. CONCLUSION In conclusion, evidence suggests that although auditors have market based incentives to remain independent, auditor independence may be threaten when an auditor provide NAS to their clients and is reasonable that the NAS actually impair independence and quality of auditor. Hillison and Kennelley (1988) had recommended three additional alternatives to a total prohibition of NAS provision to audit clients: Offer NAS to non-audit clients only, Prohibit certain types of NAS, or Permit all types of NAS with full disclosure requirements. However, some professional and academic seen it seemed not much enough to protect auditor independence and It would further affect auditor quality. Thus, national and international professions should be redefined accounting and auditing regulation as well as scanted new regulation regarding to NAS and giving clear picture about that services to auditors as well as investors and heavy penalties, to whom overriding these regulation.

Top Ten Reasons For Legalizing Euthanasia :: Argument in Favor of Euthanasia

Euthanasia has always been a taboo subject in some cultures. People all over the world so openly engage in conversation in matters of life. But when it comes to the other half of life, death, no one likes discussing it. Only terrorists claim how glorious death will be. These are some of the reasons that many people in society feel that euthanasia is morally wrong. Who is to say when it is time for someone to die or how much a person should suffer before they are allowed to end their life? How does someone know what the right age is that people should die? Should people be allowed to end their life when they feel their health is degenerating? Just keep in mind the word euthanasia comes from the Greek words eu â€Å"good† and thanatos â€Å"death.† Literal translation is â€Å"good death.† There are a variety of meanings and ways to be euthanized. The meaning of euthanasia is the intentional killing by act or omission of a dependent human being for his or her alleged benefit. (The key word here is â€Å"intentional†. If death is not intended, it is not an act of euthanasia.) Euthanasia by action is intentionally causing a person’s death by performing an action such as by giving a lethal injection. Euthanasia by omission is intentionally causing death by not providing necessary and ordinary (usual and customary) care or food and water. What euthanasia is not: there is no euthanasia unless the death is intentionally caused by what was done or not done. Thus, some medical actions that are often labeled "passive euthanasia" are no form of euthanasia, since the intention to take life is lacking. These acts include not commencing treatment that would not provide a benefit to the patient, withdrawing treatment that has been shown to be ineffective, too burdenso me or is unwanted, and the giving of high doses of pain-killers that may endanger life, when they have been shown to be necessary. All those are part of good medical practice, endorsed by law, when they are properly carried out. (Euthanasia definitions) Euthanasia also includes assisted suicide. If a doctor is involved with the death of a patient or person it is called physician assisted. Until recent times the word euthanasia was thought of as dying from old age or a natural death. In the nineteenth century is when physicians and politicians started using it as a life shortening death, taking years away from someone that could live a long life if cared for properly.

Wittgensteins 1913 Objections To Russells Theory of Belief: A Dialectical Reading :: Philosophy Philosophical Papers

Wittgenstein's 1913 Objections To Russell's Theory of Belief: A Dialectical Reading ABSTRACT: In what follows, I give (following Burton Dreben) a dialectical reading of his dismissal of metaphysics and of Wittgenstein's objections to Russell in 1913. I argue that Wittgenstein must be read as advocating no particular theory or doctrine — that is, philosophy is an activity and not a body of truths. Furthermore, this insistence is thoroughgoing. Put differently, a dialectical reading must be applied to one's own thought and talk. Characteristically, this sort of dialectical philosophy begins with the question, Is there any definiteness to what I am doing in my own thinking and speaking? Such a question undercuts the easy assumption that what we are doing may be expressed in a body of meaningful statements. In particular, I argue that Wittgenstein does not advocate any particular theory of language. A common reading of Wittgenstein is that he aims to prevent us from misusing language. This view assumes that, for Wittgenstein, the notion of a correct, acceptable o r meaningful use of language may be taken for granted. In my view, Wittgenstein does not take the notions of use of language and grammar and its misuse for granted. For Wittgenstein grammar underdetermines what it is to use or misuse language. I argue that an ethical critique is implicit in Wittgenstein's objections to any attempt to speak a priori about language and thought. Distrust of grammar is the first requisite of philosophizing. Notebooks, p. 106. The purpose of my talk this afternoon is to make clear what I shall call, following Burton Dreben, a dialectical reading of Wittgenstein's dismissal of metaphysics in the context of his pre-Tractatus objections to Russell's 1913 theory of belief. The earliest letters to Russell by Wittgenstein read naturally as presentations or proposals, to be read straightforwardly, as they stand. In this spirit, many authors interpret Wittgenstein as rejecting Russell. s attempts to talk about the structure of language and facts, and, further, as insisting that any attempt to state the limits of language is itself nonsense. On such a reading, Wittgenstein is reacting to Russell. s realist attempts to analyze the structure of facts into constituents and the structure of propositions into names by eliminating certain apparent symbols. Wittgenstein relegates their pseudo-uses to what is shown in the use of propositions. Ricketts writes: ....Russell takes relations to be a type of thing — they are constituents of facts, objects of acquaintance, and the designata of names.

The Four Humors :: European Europe History

The Four Humors Medieval doctors had quite an understanding of the human anatomy, considering their lack of equipment and knowledge. Most doctors in medieval times were philosophers more than actual medical doctors as most people know them today. Much of the knowledge they did acquire may have only been speculation, but quite a bit of it was due to concentrated observation. Many scientists studied wounds and diseases intensely and one scientist in particular, Empedocles, came to the conclusion that that body consists of four main fluids, or humors. These humors were yellow bile, black bile, phlegm and blood. If one of these components was out of proportion in the body, disease occurred. The imbalance was called isonomia, an idea which was also proposed by the Greek scientist Empedocles. Empedocles followed the Pythagorean school of natural philosophers rather than the Hippocratic school as most other physicians in the time did. He felt people must use their senses, even though they are not thoroughly reliable at all times. The other schools preferred more mystic ideas as opposed to natural ones. He also hypothesized that all substances and objects were made up of air, fire, water, and earth in different proportions. His proposal of the four humors of the body was later accepted by the Hippocratic school. Each of Empedocles' four humors was connected to one of the four seasons. Black bile was considered to be a part of autumn, blood was associated with spring, phlegm with winter and summer with yellow bile. Each humor was identified with its corresponding season due to the belief that each humor contained certain qualities. These qualities were closely related to the conditions of the seasons. Thus yellow bile was thought of as hot and dry like summer. Its opposite, phlegm was cold and moist like winter. Black Bile was cold and dry, while its opposite, blood, was hot and moist, like their counterparts, autumn and spring. As well as being connected with seasons, the four humors were also linked to four elements of nature. Black bile was associated with Earth, blood with air, fire with yellow bile and phlegm with water. This theory of nature and the body being interrelated was also proposed by Empedocles. Also each of these was also connected with the type of personality one presented. Too much earth made a person melancholic, which meant they were very depressed and saddened often.

An Economically Important Crop

A. sativa is an economically important crop and ranks sixth in world cereal production after wheat, rice, maize barley and sorghum (FAO, 2012). It is an important role as food for human and feed for animals in central high lands of Ethiopia; it is one of the best dual-purpose cereal crops. Ethiopia as a region with wide altitudinal range, substantial temperature, and rainfall differences with diverse edaphic conditions create a wide range of agro-ecological conditions and microenvironments. Ethiopia, is considered as a secondary center of diversity for the oat, little has so far been done towards determining the genetic diversity, population structure and acid soil tolerance capacity screening of Ethiopian oat accessions. More nutritious and high yielding oat varieties are needed to run an efficient livestock industry as well as to secure human food security on which dependence of increasing population is taking ride. So, it becomes important to take advantage of the germplasm available to develop the superior cultivars for specific needs.Thus, the present study was undertaken to identify or catalogue oats genotypes along with the assessment of genetic diversity prevalent in different geographical regions in the country and from USA, Netherlands and Australia. The 176 oat accessions were used for the present investigation and they were sown in a RCBD design with two replications at each site. Observations were recorded on various morpho-agronomic characters viz; plant height (cm), internode length (cm), number of nodes per main stem of a plant, number of tillers /plant, Flag leaf length (cm), length of panicle (cm), number of spikelets per panicle, days to 50% flowering, days to maturity, biological yield per m2 (g), grain yield per m2 (g), and harvest index (%). This study also provides one of the first reported investigations of association analysis in a diverse population of oat, and thus, it will provide a useful benchmark for comparison with future results and with results from other species. Accurate assessment of the levels and patterns of genetic diversity has tremendous importance in the analysis of genetic variability in cultivars; identifying diverse parental combinations to create segregating progenies with maximum genetic variability for further selection; and introgression of genes from more exotic germplasm to broaden the genetic diversity of oats. The results obtained in our study provide a better understanding of genetic diversity along with its aluminium tolerance from different regions of Ethiopia as well as USA and Netherlands and Australia oat germplasm accessionsBased on molecular and agro morphological data there are no clear differentiation between populations; the population that were analyzed as genus level, A. sativa population and A. abyssinica population. The present study revealed that the oat accessions had significant wide range variability with respect to qualitative and quantitative traits. Moreover, the variations observed (both qualitatively and quantitatively) were fairly distributed across the regions/populations the accessions were collected from. These indicated potential genetic diversity prevalent in oat accessions, which can be harnessed future breeding and conservation endeavors in Ethiopia. A high genetic diversity exists in Ethiopian accessions as well as in USA and Netherlands- Australia accessions. There is a significantly higher variation within the populations than among the populations. In addition, there is a significantly higher variation within cultivated as well as within wild than among the cultivated and among wild. Furthermore, there is a significantly higher variation within species than among the species.The molecular diversity analysis was carried out using 19 SSR markers in all the 176 germplasm. The SSR markers showed clear differentiation between wild and cultivated, but they failed to differentiate from Ethiopian and USA and Netherlands-Australia cultivated oat accessions. The following molecular data were recorded for allelic parameters like, number of alleles/effective alleles; average heterozygosity; genetic diversity; and Polymorphic Information Content (PIC), demonstrating the availability of adequate genetic diversity in the wild oat accessions that can be exploited in the future. These variations in the allelic parameters were also noticeable across regions/populations sites. Peculiarly, the geographic populations, Shewa and Gondar and Arsi, had the most excessive number of effective alleles in 176 oat accessions the whole, 81 A. sativa accessions, and A. abyssinica accessions; and expected/unbiased expected heterozygosity measures. This indicated that these regions possess higher importance towards through introgression desirable genes into other oat genotypes in Ethiopia. The following molecular data were recorded for allelic parameters like, number of alleles/effective alleles; average heterozygosity; genetic diversity; and Polymorphic Information Content (PIC), demonstrating the availability of adequate genetic diversity in the wild oat accessions that can be exploited in the future. These variations in the allelic parameters were also noticeable across regions/populations sites. Peculiarly, the geographic populations, Shewa and Gondar and Arsi, had the most excessive number of effective alleles in 176 oat accessions the whole, 81 A. sativa accessions, and A. abyssinica accessions. This indicated that these regions possess higher importance towards through introgression desirable genes into other oat genotypes in Ethiopia.Cluster analysis grouped 176 genotypes into five clusters whereby the individuals within any one cluster are more closely related than are individuals in different clusters. Our expectations were, the hexaploid specie might be grouped together and tetraploid species may have clustered together, while hexaploid and tetraploid species should have to be clustered separately since they possessed different genome. unlikely to our expectation the result showed that hexaploid and tetraploid were grouped together. Clustering these groups were similar both in molecular and agro-morphological data. Similar results were found for molecular data. The DARwin 5.0 software was used to generate the dendrogram. All the genotypes were clustered into 3 clusters of different sizes. On the other hand, results of PCA and various recorded values of important agro-morphological descriptors were jointly used to determine the groups identified in the molecular analysis at a STRUCTURE present k=2. As a result, the first group, USA and the Netherlands – Australia belonged to the cultivated oats, A. sativa; whilst the second groups were predominated by accessions from the Ethiopia, both cultivated and wild. Consequently, it was concluded that Cultivated oat groups had higher genetic diversity than their respective Wild oat counterparts in Ethiopian oat germplasm. The current study showed that Root Length (RL) was affected more by Al toxicity. Lower Al toxicity levels less than 50 Â µM had no significant effect on the growth performance in most oat accessions, while the growth of RL showed a decline with increasing Al concentration and toxicity levels. The impact of Al toxicity on oats germplasm became influential upon toxicity level increments. The optimum Al3+ concentration for tolerance level could be 112.5 Â µM oats. Thus, these accessions should not be recommended in area where soil acidity is predominant. However, A. vaviloviana accessions were highly Al tolerant as revealed by root growth performance and can be promoted in area where soil acidity is a challenge. This study is the first of its kind to evaluate the performance of Ethiopian oats to Al-toxicity. The study clearly showed the possibility of developing lines and genotypes that can tolerate acidity in Ethiopian context and support agricultural development in acidic soil area in the country. In conclusion, the present study generated unique outcomes in terms of directing the phenotypic and molecular genetic diversity; population structure of the genepools; and to identity of sub-groups up to the species level. It is considered to put the platform for future breeding and genetic resource conservation programs in Ethiopia.