The Price Of Price Discrimination - 851 Words

price discrimination is selling the same product to different consumers at different prices, for reasons other than cost. For every goods and services, some consumers are willing to pay more than others, therefore firms that use price discrimination strategy charge different prices in different markets where there are different PED’s. If the product is slightly different it may be product, not price discrimination. The aim of price discrimination is to convert consumer surplus into producer surplus. However, there are some conditions for firms to be able to price discriminate. Firstly, the firm must have price setting power and a degree of monopoly power. If they don’t have market power than they wont be able to charge consumer more than the competitive price. Secondly, the firm must be able to clearly identify sub-markets that have different elasticities of demand. By knowing that firms can raise price to those consumers that have inelastic demand and lower the price for those who have elastic demand to increase firm’s revenue. And lastly, these sub markets must be able to kept separate at minimal cost, with little ability for consumers to seep from the more expensive to the cheaper market. There need to be minimal arbitrage or resell, if people can buy the product in a low price sub-market and then re-sell it in a higher priced sub market, price discrimination will not be completely effective. There are three main strategy of price discrimination. First degree priceShow MoreRelatedPrice Discrimination1560 Words   |  7 PagesPRICE DISCRIMINATION What is Price Discrimination; Price discrimination is a pricing tactic that charges consumers different prices for the same product or service. In other worlds, price discrimination exists, when identical product or service transacted at different prices from the same supplier. Price discrimination allows a company to earn higher profits than standard pricing because it allows firms to capture every last pence of revenue available from each of its customers. While perfectRead MorePrice Discrimination711 Words   |  3 PagesPricing Discrimination by Amazon.com The Internet allows shoppers to easily compare prices across thousands of stores. But it also enables businesses to collect detailed information about a customers purchasing history, preferences, and financial resources and to set prices accordingly. So when you buy an airplane ticket or a DVD online, you may pay a higher or lower price than another customer buying the very same item from the very same site. In September 2000, Amazon.com reportedly outragedRead MorePrice Discrimination8877 Words   |  36 PagesR. Preston McAfee, Price Discrimination, in 1 ISSUES IN COMPETITION LAW AND POLICY 465 (ABA Section of Antitrust Law 2008) Chapter 20 _________________________ PRICE DISCRIMINATION R. Preston McAfee* This chapter sets out the rationale for price discrimination and discusses the two major forms of price discrimination. It then considers the welfare effects and antitrust implications of price discrimination. 1. Introduction The Web site of computer manufacturer Dell asks prospective buyersRead Moreprice discrimination versus price differentiation1359 Words   |  6 PagesPrice Differentiation vs. Price Discrimination Price differentiation and price discrimination: two terms used in Marketing and Economy. First of all, it is appropriate to make an accurate definition for both of the terms. Price differentiation is a pricing strategy that â€Å"charges different segments of customers altered prices for the same products or services.† Likewise, we can meet with the same definition if we look for price discrimination definition. Then, is there a difference between priceRead MoreEssay on Price Discrimination1602 Words   |  7 PagesPrice Discrimination Prices are based upon the price elasticity of demand in each given market. In other terms, this means that during ladies night at the local bar, it costs more for men to have a beer than women simply because these bars find it o.k. to charge females less, as a way to draw more females to the business on a specific night. Price discrimination is part of the commercial and business world. Movie theaters, magazines, computer software companies, and thousands of otherRead MoreThe Price Discrimination Of Amazon1303 Words   |  6 Pagesretailer, like Amazon, can price discriminate to maximise its profits. This pricing policy is used because ‘some customers will value your product or service while others will value it less’ (Smith, 2004). Price discrimination is where a firm sells the same product at different prices to different consumers. My job, as a high powered consultant, is to analyse and discuss the possible benefits and costs of using price discrimination in Amazon. II. Degrees of price discrimination Amazon can apply one threeRead MoreWhat Is Price Discrimination?1337 Words   |  6 PagesWhat is price discrimination? For first time readers one would think price discrimination is race, sex, and class issue but incredibility it has nothing to do with that. This chapter discusses the concept of price discrimination. What is price discrimination? It â€Å"is defined as the existence of price difference across customers for the same good that are not due to differences in the marginal costs of supplying the customers.†( North and Miller, 1971, p.122). Price discrimination arises when marginalRead MorePrice Discrimination in Health Care2246 Words   |  9 PagesPrice Discrimination in Health Care Table of Contents Abstract 3 Price discrimination 4 The uninsured or self-pay patient 5 Price discrimination in health care 6 Cost shifting 8 Recommendations 9 Abstract The price of health care can vary dramatically depending on insurance coverage, and whether the care received was in network, out of network, government funded, orRead MoreBasic Types Of Price Discrimination1740 Words   |  7 PagesPrice discrimination is defined as charging customers a different price for the same product. One major factor of price discrimination is elasticity of demand. Elasticity of demand measures the percentage of change in quantity to percentage of change in price. If the percent of change is greater than one, it is elastic. On the other hand, if the percentage of change is less than one, it is inelastic. For customers who are not price sensitive, or the demand is elastic, when using price discriminationRead MoreWhat is Price Discrimination? Essay1359 Words   |  6 PagesPrice Discrimination Price discrimination is charging consumers with different prices for identical similar products, which are not related to costs of production. An important point to mention, Products that varies in prices due to cost variation and justification are not considered as price discrimination. For example, charging different prices for the same product for different geographical locations does not result into price discrimination, because of the transportation or delivering cost differential

Evaluation of the Role of the Internet in Higher Education. Free Essays

An Evaluation of the role of the Internet In higher education. Today ‘s learner exist In a digital age. A wide range of web tools and software Is available and the Internet offers access to apparently endless sources of Information. We will write a custom essay sample on Evaluation of the Role of the Internet in Higher Education. or any similar topic only for you Order Now Pupils as well as students at university have to deal with the technologies if they want to succeed. Pupils in school mostly use the computer for typing essays and looking up information for presentations, whereas students at university need access o the internet to manage their daily university routine, their whole study depends on the internet. Data bases for course and exam registration for instance, to mention just one important fact . Mark Seersucker had good reasons to explore the value of the internet and establish the social network faceable, originally established for students to get in contact with each other. Even tutors use the features of faceable to Interact with their students. The Internet offers completely new possibilities of procedures to the schools and university systems. Easy registration for Individual chosen courses, blending learning lasses, online shared Information on specific data bases, online tutorials for help and even online exams are current methods which are well known by any student. Learning materials are being digitized and put up on data bases. And the best thing about it is that the internet applications and software you need are for free, once you have got the general equipment. Offerings of online study courses given by so called â€Å"Open Universities† enable students of any age to take study courses and graduate with diplomas. The US increase the choice of different study courses available to students regardless of their location. Another aspect to mention is the better situation for those who has to earn money beside university, to afford high study fees for Instance, since time management Is easier and free. Yet, despite all the positive things and possibilities that are opened up by the Internet, there are always some critical aspects. Using Internet meaner at flirts having all the equipment and extras you need and second having the skills to use it at all. Very often it is taken for granted that all students possess equal competence with technology but that’s not the case. Some students are even forced to Join social networks against their good will. Since internet based education will be the future it is necessary to teach pupils how to use the internet, let them know about the dangers and convey the competence of evaluating internet sources. M. Len. University 2. 0 – An Evaluation of the role of the internet in higher education. Today’s learner exist in a digital age. A wide range of web tools and software is available and the internet offers access to apparently endless sources of information. Each other. Even tutors use the features of faceable to interact with their students. The internet offers completely new possibilities of procedures to the schools and university systems. Easy registration for individual chosen courses, blending learning classes, online shared information on specific data bases, online tutorials for help study fees for instance, since time management is easier and free. Yet, despite all the positive things and possibilities that are opened up by the internet, there are always some critical aspects. Using internet meaner at first having technology but that ‘s not the case. Some students are even forced to Join social How to cite Evaluation of the Role of the Internet in Higher Education., Papers

Emotional Courage Essay Example For Students

Emotional Courage Essay Courage: An Extended Definition The current dictionary definitions of courage are inadequate because they only include references to physical courage and omit instances of inner strength. Three contemporary dictionaries agree closely on the definition although they differ in the order of importance. Webster’s New World Dictionary describes courage as â€Å"an attitude of facing and dealing with anything recognized as dangerous, difficult or painful, instead of withdrawing from it,† and The American Heritage Dictionary gives a similar explanation. While The Shorter Oxford Dictionary concurs with this meaning, it states that the primary definition is â€Å"spirit, mind, or disposition. † Courage is not just found in the veteran soldier who can display shiny medals or in the policeman who bravely risks his life for justice as portrayed on television or in films. Suicide is the antithesis of courage. It is not an elementary school boy who agrees to fight, but he who can stand up against it. A six year old girl who ventures out on her bicycle for the first time displays as much courage as a young man who witnesses a murder and volunteers to testify in court. Courage is a state of mind that enables a person to overcome fear, pain, danger, or hardship. Although different from one another, all aspects of courage involve taking risks. One facet, physical courage, entails facing fears of possible bodily harm. For instance, a 2 twenty year old man, unable to swim, jumps into a swift current to rescue a six year old who has slipped and fallen. A young fireman who rushes into a burning building to save a baby and a nineteen-year-old Vietnam soldier who leaves the safety of the trench to preserve the life of a wounded friend have physical courage. Elizabeth Morgan, who risked a jail term to protect her daughter Hilary from her injurious father, exemplifies courage. Another form, mental courage, means standing up and not yielding to phobias. While some fear speaking in front of a large audience, others fear heights. A teenager who puts down her fear of flying to visit an ailing, distant randmother, and a freshman who conquers his fear of public speaking to run for a student council office both exhibit mental courage. Thirdly, emotional courage requires the ability to continue on with life after a tragedy. Robert Ingersoll stated that â€Å"the greatest test of courage on earth is to bear defeat without losing heart†(98). For instance, a mother who loses her son in a car accident does not despair but forms an alliance a gainst drunk driving to insure that he did not die in vain. Ryan White, an eighteen-year-old diagnosed as having AIDS as a child, served as a model of strength and persistence for other victims. Similarly, Johnny Gunther, the seventeen year old who suffered and died from a brain tumor, did not let his illness master him but learned to cherish life and, as a result, taught others to do the same (3). Ryan, Johnny, and others like them display the epitome of courage because, despite the dim outlook for the future, they refused to give up. Our present day word courage first appeared in Latin as cor, meaning heart. Later, it urfaced in Old French as curage (Barnhart) and evolved into the Middle English corage (Webster’s Third). The derivation of courage stems from the belief that all feelings begin in the 3 heart. The Spanish coraje, the Portuguese coragem, and the Italian coraggio, resemble these early forms (Barnhart), and synonyms include valor, heroism, bravery, fearlessness, and gallantry (Webster’s Dictionary of Synonyms 205). According to the definitions of various age groups, courage has many different meanings. For one fifth grader courage means â€Å"doing something you’ve never done before† (B. .ue8be0503bfa430bf3dbff190e6e20529 , .ue8be0503bfa430bf3dbff190e6e20529 .postImageUrl , .ue8be0503bfa430bf3dbff190e6e20529 .centered-text-area { min-height: 80px; position: relative; } .ue8be0503bfa430bf3dbff190e6e20529 , .ue8be0503bfa430bf3dbff190e6e20529:hover , .ue8be0503bfa430bf3dbff190e6e20529:visited , .ue8be0503bfa430bf3dbff190e6e20529:active { border:0!important; } .ue8be0503bfa430bf3dbff190e6e20529 .clearfix:after { content: ""; display: table; clear: both; } .ue8be0503bfa430bf3dbff190e6e20529 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ue8be0503bfa430bf3dbff190e6e20529:active , .ue8be0503bfa430bf3dbff190e6e20529:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ue8be0503bfa430bf3dbff190e6e20529 .centered-text-area { width: 100%; position: relative ; } .ue8be0503bfa430bf3dbff190e6e20529 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ue8be0503bfa430bf3dbff190e6e20529 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ue8be0503bfa430bf3dbff190e6e20529 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ue8be0503bfa430bf3dbff190e6e20529:hover .ctaButton { background-color: #34495E!important; } .ue8be0503bfa430bf3dbff190e6e20529 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ue8be0503bfa430bf3dbff190e6e20529 .ue8be0503bfa430bf3dbff190e6e20529-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ue8be0503bfa430bf3dbff190e6e20529:after { content: ""; display: block; clear: both; } READ: Decartes meditations EssayDaly) while a high school student believes that it exists in â€Å"a person who confronts his fears† (Gelerman). This belief relates to Mark Twain’s idea that â€Å"Courage is resistance to fear, mastery of fear – not absence of fear† (99). Most adults define it as the â€Å"ability to cope with something difficult† (Dailey) or â€Å"inner strength† (P. Daly). To conclude, definitions found in current dictionaries do not suffice because they lack depth and clarity. Although three types of courage exist, physical, mental, and emotional, dictionaries only express physical courage.

Samuel Langhorne Clemens, Also Know As Mark Twain, Was Born In 1835 An

Samuel Langhorne Clemens, also know as Mark Twain, was born in 1835 and died in 1910. He is best known as an American humorist and for his realistic view of America in the nineteenth century through his novels and other stories. He had the whole world captivated through his expert writing and lectures. ?I never let my schooling interfere with my education (home.eathlink.net/?/twain.html),? Mark Twain once said. Mark Twain was a great inspiration to America in the nineteenth century and is still an inspiration to contemporary writers today. Mark Twain was born as Samuel Langhorne Clemens in the small town of Florida, Missouri. He lived in a small, two-bedroom house, and being the fourth of five children, it was obviously very crowded in their house (Compton's Interactive Encyclopedia 1). In 1839, at the age of four, he and his family moved to Hannibal, Missouri which is located directly adjacent to the Mississippi River (World Book 530). Here is where Twain grew up as a boy. This was where his inspiration of most his books came from. He witnessed things that would later make him the great author as we know him today. Without this period in his life, a huge chunk of literary history would be missing from America. By living on the banks of the Mississippi River, he experienced many wonderful things like colorful steamboats traveling down the river, some would just pass by, while many would stop and exchange cargo. These steamboats would bring a variety of people including comedians, singers, gamblers, swindlers, slave dealers, and a great assortment of other travelers (World Book 530). Things went along fine in Twain's life until he was twelve. At that age, in 1847, his father died. As expected, he was shocked to lose his father at such a young age and it was then that his formal days of learning were ended. To raise money he began to work as a printer's apprentice. Like most nineteenth century authors, he was prepared for his soon to be career by working with a t ypesetter and reading a lot in his spare time (www.robinsonresearch.com/?/twain.html). In 1851, he began assisting his older brother, Orion, in the production of a newspaper, the Hannibal Journal. This is where Twain began to seriously write and where he first published his writing. He contributed to the newspaper his poems, reports, skits, and even humorous sketches for several years (World Book 530). This, added to his education from working in print shops, reading miscellaneous books, and working with a typesetter, was priceless for helping Mark Twain become the great American author that he is considered to be today. Throughout his life, Twain had seen the steamboats drive up and down the Mississippi River past his town and this created the desire in him to want to learn how to drive a steamboat and get his pilot's license. In 1853, Twain left his hometown in Hannibal with his desire to learn how to drive a steamboat in mind. While on a trip to New Orleans, he convinced the stea mboat pilot to teach him how to drive and by the spring of 1859, Mark Twain was a licensed steamboat pilot (www2.lucidcafe.com/?/twain.html). In 1861, with the outbreak of the Civil War, Twain and his brother, Orion, moved to Carson City, Nevada to get away from the war. He and his brother tried to make it rich by mining for gold and silver. After failing in this endeavor to get rich, he moved to Virginia City, Nevada to join the staff of a newspaper. There, in 1863, Samuel Langhorne Clemens first wrote under his pen name, Mark Twain, which is a call used by Mississippi boatmen meaning ?two fathoms?. In 1865 Mark Twain wrote his first popular story titled ?The Celebrated Jumping Frog of Calaveras County? (www2.lucidcafe.com/?/twain.html). In 1870, he married his wife, Olivia Langdon. She consulted Twain on his writing and modified his exaggerations in his writings. Sometimes she weakened his stories while, at other times, actually making them even more readable (Compton's Interactiv e Encyclopedia 1). ?Ever since papa and mamma were married, papa has written his books and then taken them to mamma in manuscript and she has expurgated them? (marktwain.miningco.com). After

The Prairie Schooner, Americas Classic Covered Wagon

The Prairie Schooner, Americas Classic Covered Wagon The prairie schooner was the classic covered wagon that carried settlers westward across the North American plains. The nickname came from the typical white cloth cover on the wagon, which, from a distance, made it resemble the white cloth of a ships sails. Prairie Schooner The prairie schooner is often confused with the Conestoga wagon, but they are actually two very different types of wagons. Both were horse-drawn, of course, but the Conestoga wagon was much heavier and was first used by farmers in Pennsylvania to haul crops to market. The Conestoga wagon was often pulled by teams of up to six horses. Such wagons required reasonably good roads, such as the National Road, and were simply not practical for moving westward across the plains. The prairie schooner was a lighter wagon designed to travel great distances on rough prairie trails. And the prairie schooner  could usually be pulled by a single team of horses, or sometimes even one horse. As finding food and water for animals could present a serious problem while traveling, there was an advantage to using light wagons that required fewer horses. Depending on the circumstances, prairie schooners would also be pulled by oxen or mules. How They Were Used Adapted from light farm wagons, prairie schooners generally had a canvas cover, or bonnet, supported on wooden arches. The cover provided some protection from sun and rain. The cloth cover, which was typically supported on bows of wood (or occasionally iron) could be coated with various materials to make it waterproof. The prairie schooner would typically be packed very carefully, with heavy pieces of furniture, or crates of supplies, placed low in the wagon box to keep the wagon from tipping on rough trails. With the possessions of a typical family stowed aboard the wagon, there generally wasnt much room to ride inside. The ride was often pretty rough, as the suspension was minimal. So many emigrants heading westward would simply walk alongside the wagon, with only children or the elderly riding inside. When stopped for the night, families tended to sleep under the stars. In rainy weather, families would seek to stay dry by huddling under the wagon, rather than inside it. Groups of prairie schooners often traveled together in the classic wagon trains along such routes as the Oregon Trail. When the railroads expanded throughout the American West in the late 1800s there was no longer a need to travel great distances by prairie schooner. The classic covered wagons fell out of use but became an enduring symbol of the westward migration.

Learn Basic Spanish With These 15 Free Printables

Learn Basic Spanish With These 15 Free Printables These free Spanish printables will help you learn, review, and reinforce basic Spanish words and phrases. Included are printables to help you learn numbers, colors, and the alphabet. If its not already clear, printables here just means that the material can be printed off. In fact, theyre made specifically to be printed; you can save them for free and take them anywhere with you, or use them to teach others basic Spanish. For more Spanish language learning resources, consider these free Spanish worksheets that will help you reinforce your skills. If youd like to learn another language, there are also some free French worksheets to help you with that. Learn Spanish Numbers With These Free Printables These free printables will help you learn and review numbers in Spanish from 1 to 100. There are flashcards, number of the day activities, and triangle puzzles. Printable Spanish Flashcards (Numbers 1-12): Create your own flashcards to learn Spanish numbers 1 through 12.Spanish Numbers 1-20 Flash Cards: Print out these free Spanish flashcards so kids can learn their Spanish numbers.Spanish Number of the Day: A printable so students can focus on one Spanish number a day.Spanish Numbers 0-15 Triangle Puzzles: Solve the triangle puzzles by matching up the English number word with the Spanish number word. Free Spanish Alphabet Printables Learn the Spanish alphabet with these free printables withich include sheets with the complete alphabet and coloring pages. The Spanish Alphabet: Print this full Spanish alphabet to learn the ABCs.Complete Spanish Alphabet: A list of all the Spanish letters with pronunciation examples, the name of the letters, and a comparison to the pronunciation of English letters.Spanish ABC Coloring Pages: These free, printable coloring pages feature each letter of the Spanish alphabet along with an item that starts with that letter as well as the name of that item. Both uppercase and lowercase coloring pages are available.Spanish Alphabet Chart: A Spanish alphabet chart whether each letter has a picture along with the word. Learn Spanish Colors With Free Printables Review all the Spanish words for colors with these identification and crossword printables. Los Colores: Learn the colors in Spanish by playing a crossword that helps form the association between the word and the color.Spanish Colors: A simple lesson that teaches you Spanish colors. Just scroll down the page to see the English and Spanish words next to each other painted in the color theyre describing.Spanish Color Clouds: This is nearly identical to the previous document except that this one has each color on a separate page and no English translation. Instead, a colored cloud is shown to explain what the Spanish word means. More Free Spanish Printables Here are some more free Spanish printables to help you learn greetings, vocabulary, animals, opposites, items around the house, feelings, and parts of the body. Label Things Around Your House: This file contains lots of ordinary household items in both Spanish and English. You can print and cut out the Spanish terms and place them around your house for easy learning.Feelings In Spanish: Use this lesson to learn emotions in Spanish, both by looking at images and reading through the text.Opposites Cards: Print off this set of opposite cards to learn Spanish words that are opposites of each other. Be sure to fold the paper down the center to separate the two sets of words.Parts of the Head: This drawing labels each part of the head and face along with both the English and Spanish word.

EN102 Article 2 Example | Topics and Well Written Essays - 1000 words

EN102 2 - Article Example and learning, and others expressing concerns about possible problems in the quality of learning that students gain, and possible workload, administration and training pressures on faculty staff. The fundamental issue that the authors explore is whether learning online is better or worse for students than learning in a traditional face-to-face classroom situation. In order to find the answer to this question the authors devised a study in which student learning strategies and achievement in each of these two contexts are compared. The purpose of the article, then, is a straightforward comparison of online and face-to-face learning and it appears to prove that these two modes are equivalent in their outcomes. Before launching into their own fieldwork, the authors briefly summarize some of the large amount of literature that has been written on this field already. An important meta-analyisis by Bernard et al. (2004) is quoted, highlighting the fact that in some 200 studies on distance learning, which includes some online learning, the results were â€Å"mixed at best.† (Dell, Low and Wilker, 2010, p. 31) The authors note that Bernard’s review ends with a call for further research, and with a preliminary finding that variables like methodology and pedagogy are more important than media (i.e. combinations of online or standard teaching or books) in predicting achievement. The authors cite further studies which suggest online learning is no less effective and perhaps slightly more effective than traditional learning, but again with an emphasis on pedagogical variables such as 1) use of problem based learning strategies, 2) opportunity for mediated communication with the instruc tor, 3) course and content provided before class starting and 4) the use of video, and many more not mentioned fully. Course design, rather than delivery method, appears to be a critical factor in the literature, and it is suggested that, the design of some of the research done in this field

Central Park New York City Essay Example | Topics and Well Written Essays - 2000 words

Central Park New York City - Essay Example The people of New York started airing their voices on the need of a recreational and a public park. It took the emphasis by a poet and an editor of Evening Post (now the New York post), William Cullen Bryant and an early architect by the name Andrew Jackson Downing. The two followed in demanding how important people of New York needed a public park by 1844. They felt the people of New York needed a lavish scenery similar to Bois de Boulogne in Paris France or Hyde Park based in London, England. It took long years of debate and disagreements about the location on where the park was to be erected before the actual building of the park finally started in 1857. The park’s superintendent Fredrick Law Olmsted and an architect Calvert Vaux won the competition on design to enable them with the expansion of the park under a plan called Greensward Plan. The park’s construction followed the same year and went on through up to the civil war in America until its completion in 1873. The Greensward Plan consisted of designs with 36 bridges, all of which Vaux designed, from a span of the Manhattan schist or granite and an iron cast which is lacy neo-gothic. A number of individuals assumed the responsibility of executing the plan these were, Jacob Wrey Mould an architect, Ignaz Anton Pilat a master gardener, George Waring an engineer and Andrew Hasell Green a politician, mandated with the responsibility of helping Vaux and Olmsted. After winning the contest, they went ahead and acquired the 843 acres of land in the city of New York at the Manhattan center, which is two and a half miles away from 59th and 106th street, and half a mile away from Fifth and Eighth Avenue. This led to the eviction of about 1600 people living in the swampy and rocky terrain as the legal inhabitants of the area. Other buildings brought down included a convent, a school, plants, shrubs, and the people residing in Seneca Village. Mostly African-Americans with an estimated 2700 million peop le in the village inhabited the area with three churches and a school. The members of this village became scattered all over the place and as a result, it led to their community became extinct in that area. The city compensated the people who owned land with an estimated average of $700 per lot of land. However, many of the people residing in the area found the compensation package to be below the property value they surrendered. The city planners chose the place because, of its unsuitable terrain that could not withstand nor allow the erection of commercial buildings. The terrain was rocky with swamps that to be turned into lakes, rivers and a reservoir for the old city. The ancient sculptures underwent improvement, enhancement and eradication to enable the creation of the park in accordance to the style of public grounds in Europe, and an appealing appearance of the countryside nature. To this extent, the planners Olmsted and Vaux came up with a plan, which included four transvers e roads, which enabled the carrying of town traffic below the level of the park. The architectural designs restrictions stated that, they were to be minimal. Only four buildings was the only one found in the original plan of the park. They proceeded to adhere to the plan of the park by choosing the materials used for building and made sure that the integration of the original plan was as

Home school vs public school Essay Example for Free

Home school vs public school Essay

Keats and the Senses of Being: Ode on a Grecian Urn (Stanza V) Essay

Keats and the Senses of Being: "Ode on a Grecian Urn" (Stanza V) ABSTRACT: With its focus on the pathos of permanence versus temporality as human aporia and on the function — the Werksein — of the work of art genuinely encountered, John Keats’s Ode on a Grecian Urn is a particularly compelling subject for philosophical analysis. The major explications of this most contentiously debated ode in the language have largely focused, however, on various combinations of the poem’s stylistic, structural, linguistic, psychological, aesthetic, historical, symbolic, and intellectual-biographical elements. My paper articulates a bona fide philosophical approach to the ode’s famously controversial fifth stanza (the one containing the Urn’s declaration: "Beauty is truth, truth beauty"). I demonstrate how William Desmond’s metaphysics of Being-specifically his analysis of the univocal, equivocal, dialectical, and metaxological senses of being-affords the groundwork for a "hermeneutics of the between" that elucidate s the ode’s culminating stanza with all of the cogency and nuance that one would expect to derive from a systematic ontology. In what ways are philosophy and literature mutually elucidating? More specifically, how can a systematic metaphysics serve as a vehicle of insight into the way that literary art renders, in solution as it were, ontological truths that orchestrate our experience of the ideal? I’d like briefly to address these questions by considering the concluding stanza of John Keats’s "Ode on a Grecian Urn" in terms of four complementary ontological keys. These four senses of being — the univocal, the equivocal, the dialectical, and the metaxological—are the heart of a compelling ontology detailed by William Desmond in... ...n the unformed, undifferentiated, prelinguistic word [that] leaves the Du free and stands together with it in reserve where the spirit does not manifest itself but is. (I and Thou 89). Bibliography Buber, Martin. I and Thou. Trans. Walter Kaufmann. New York: Scribners, 1970. Desmond, William. Being and the Between. Albany: SUNY P, 1995. Heidegger, Martin. "The Origin of the Work of Art." Poetry, Language, Thought. Trans. Albert Hofstadter. New York: Harper, 1975. Keats, John. The Complete Poems. Ed. John Barnard. 3rd ed. London: Penguin, 1988. Stambovsky, Phillip. The Depictive Image: Metaphor and Literary Experience. Amherst, MA: U of Massachusetts P, 1988. ——— Myth and the Limits of Reason. Amsterdam and Atlanta: Rodopi, 1996. Stillinger, Jack, ed. Twentieth Century Interpretations of Keats’s Odes. Englewood Cliffs, NJ: Prentice-Hall, 1968.

Outline the Key Principles of Natural Law

Jamshed Masjedi Outline the key principles of Natural Law Let’s start off with a definition of Natural Law: a moral code existing with a purpose of nature, created by God. Aristotle theory of purpose inspired St Thomas Aquinas to develop his idea of Natural Law to present a rational basis for Christian morality. Aquinas developed an absolute and deontological theory which states that certain acts are innately right or wrong. Natural Law directs people to their great purpose, and can be deduced through reason.Good acts are those which enable humans to fulfil their purpose, and are in unity with the primary precepts. Through Aristotle’s idea that everything has a purpose (theory of causality) and we have a purpose to do good and avoid evil and seek happiness and fulfilment in life (eudaimonia), Aquinas started by trying to work out what the purpose of human life was. Aquinas developed the primary precepts which follow from this idea. The Primary precepts are connected wit h preservation of life, reproduction, education, living in a society and worshipping God.These Primary precepts can then be developed into secondary precepts as practical human rules that govern our daily behaviour. For example from preservation of life, one could argue someone who is in desperate need of organs or bloods would be correct. This could lead to a secondary precept of you donating your organ(s) to saves lives of other. Another example is about reproduction linking it genetic engineering with Natural Law suggesting that humans have an essential nature and manipulating it, through genetic engineering, is conflicting to the natural order of things and so is wrong.Aquinas developed four kinds of law: eternal, natural, human, and divine. Eternal law is humans being not being able to know gods intention. Natural law is humans with a natural sense and the discovery of reason. Human law is some sort of man-made law with the natural law supplied by the government to the societie s, and divine law is the specially revealed law in the scriptures. The main aspect of Natural Law theory is that it relies heavily on reason. It can be discovered by anyone, regardless of any religious alignment.For this reason it is universal and not a relativist argument but an absolutist argument. Reason is used in order to establish how we should live our lives. We use our reason to fulfil the requirements of the primary precepts and therefore to achieve our aim of doing good and avoiding evil. If everything is created for a purpose, human reasoning in examining that purpose is able to judge how to act in order to conform to that purpose. Thus, the role of reason plays a huge part as Aquinas states â€Å"To disparage the dictate of reason is equivalent to condemning the command of God. Hence, humans shouldn't be trapped by their desires and that the duty of a Christian is alike to the duty of an atheist or agnostic. Reason is the superlative human asset that ultimately separate s us from animals. However, if human reasoning is misguided it could lead us to the wrong moral choices such as following ‘apparent goods’ which could leads away from Natural Law rather following ‘real goods. ’ An example of an ‘apparent good’ is getting drunk or taking drugs as it seems like we are doing a good thing in the short term however, on the long term, it’s not.Or as a rather deeper example, perhaps we can consider that Hitler with his misguided belief about Jews, seeking an apparent good to remove them, in the end, it wasn't such a wise move. Jamshed Masjedi For Aquinas, both the intention and the act are important. According to Aquinas, God knows the secrets of our hearts and thus, our actions must be interior rather than exterior. The purpose behind an act gets recorded. For example we should help an elderly person cross the road because it is the honest thing to do not because to gain admiration of others i. . someone watch ing nearby. It is said that if humans act towards this way, it’s said that god is glorified. Is this theory relevant to the 21st century? Many theories have been created 10 years ago, 100 years ago or 1000 years ago that still shape and dictate our society today, since it’s the 21st century, many theories have been developed and improved, but as far as questioning the theory of natural law and it’s standing, it’s a theory holding major significance around the world today.For example the Roman Catholic Church supports the theory with them making the primary precepts into absolute rule thus, meaning no room for negotiation. Natural Law has many benefits to society and for individuals. Since it’s an absolutist argument, it provides moral foundation to rules with clear guidance at all times. Most individuals are in favour of Natural Law because it offers a universal code. Most people believe in preserving life, education etc. On the Flip side, Natural Law theory cannot seem to get at certain individuals.It relies to use reason correctly, however, it is fair to say that we do not all have the same ability to reason. If we do, everyone can come up with the same conclusions and decide what’s right and wrong. The precepts are to be looked when one finds them in a situation, but this also is disputed. Homosexuality is a common example of something that Natural moral Law is unable to provide a succinct response to. Furthermore, in modern forms Natural Law does not allow room for negotiation because the Roman Catholic Church has made the secondary precepts into absolute rules.The book of Genesis seems befuddling with Natural Law. It’s inconsistent with the story of the Fall. Genesis 3 teaches that that human reason was separated from God Through sin. Thus, if our reason is corrupt then how can we deduce God’s purpose? Society can never guarantee people’s safety but with the theory of Natural law, it’s open in arms for offering protection, therefore will always be relevant. Furthermore, natural law is a good guide for the believers in God. Natural law will provide an instructive and dependable guide to moral behaviour.The Roman Catholics Church is in favour of Aquinas’s brilliant knowledge of reasoning in the Natural law. What's more, Aquinas himself was a Catholic and so, some might question from whom is it relevant to? It can hardly be claimed that Natural Law ethics is irrelevant to Roman Catholics. Linking to situation ethics, Natural Law would be helpful when making a logical decision depending on the situation a person’s in and with its deontological and absolutist status, it would also create guidelines to follow for all especially for individuals or societies wanting the absolute right and wrong.Due to the adaptation in the 21st century, the Natural Law theory is always going to be controversial. I think the most usual criticism for during our time is that it may be too inflexible over major issues. There is no direct reference to issues, for example like abortion or euthanasia. Others might argue that the theory is too old and other types or similar systems of ethics are better that the Natural Law theory. For example, if Aquinas could have been wrong about the primary precepts, he could have also been wrong about the secondary precepts.Finally, I believe this could be the strongest negative assessment of Natural Law, is that this God-based ethic may no longer be relevant to, what is an increasingly secular society. On the whole, I believe that taking both arguments in on the balance, Natural Law has become not irrelevant, but less relevant, because the modern definition of human nature is much wider than that offered by Aquinas. Natural law is based purely on deductive, rational reasoning. This makes it an objective theory, it is not open to interpretation – should everyone reason correctly we should all come to the same conclu sions about what is right and what is wrong.We can see this in action around the world, with many societies sharing common beliefs about morality – this is strength of the theory since there is evidence of a common system of morality in place, although that is not to say the universal theory is natural law Natural Moral laws relies on our ability to reason correct, that is to use casuistry to deduce the correct action based on how it fits in with our precepts. However, it is fair to say that we do not all have the same ability to reason.Whilst Aquinas maintained that all humans were equal he did say that some were better at reasoning than others and therefore we should practice our logical skills so that they become habitual. This is fine to an extent, but if we were to encounter a totally alien situation we would have no prior experience to draw reference from, and so our ability to decide the right course of action would come down to our individual ability to reason correct ly In such a situation we should stick to the precepts; since they are logically sound, but even these can be ambiguous.Homosexuality is a classic example of something natural moral is not able to provide a succinct response to. On the one hand we can say since homosexuality doesn't lead to procreation, and so it is a misuse of humangenitalia, but on the other hand we can say that since it is pleasurable, that pleasure is there for a reason.

Death of a Salesman Essay Essay

The play ‘Death Of A Salesman’, the brainchild of Arthur Miller was transformed and fitted to the movie screen in the year 1986. The play itself is set in the house of Willy Loman, and tells the melancholy story of a salesman whom is in deep financial trouble, and the only remedy for the situation is to commit suicide. In the stage production of this tale, the specific lighting, set, and musical designs really give the story a strong undertow of depression. And logically the screen and stage productions both differ greatly in regards to the mood they set. Moreover the movie production can do many things that just cannot be done on stage, with reference to the setting of course. To generalize, the play gives us a good hard look at the great American Dream failing miserably. However the combination of both the stage and screen productions accurately depict the shortcomings of the capitalist society. Death of a Salesman specifically focuses on four characters, the first being the main character Willy Loman, his wife Linda, and their two sons Hap and Biff Loman. As mentioned, the focal point of this play is Willy Loman, a salesman in his early sixties. Throughout the story we are told the hard life, emotions and triumphs of Willy the salesman. Early in the play we learn that he has recently been demoted to working for commission, which later in the play,(on par with his luck) translates into Willy getting fired. As the plot unfolds we discover that Willy had a rich brother who recently died named Ben, whom Willy looked upon with great admiration for becoming extremely wealthy and the ripe old age of 21. However Willy also becomes very depressed when Ben leaves, the fact being that he re-realizes the meagerness of his own life, and that he is still making payments on all of his possessions. Willy then comprehends that by the time his worldly possessions are paid for†¦they shall no longer be of any use. For example, the Loman house has become virtually unnecessary now that the two sons have moved out. It isn’t until after Willy’s death that the final mortgage payment is made†¦.for a house with no one inside it. The one example of this statement is given by Linda during the final paragraph of the play, ‘I made the last payment on the house today. Today, dear. And there will be nobody home. We’re free and clear†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.we’re free†¦Ã¢â‚¬ ¦.we’re free†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦we’re free’ As the plot thickens, Willy the salesman plummets deeper and deeper into depression until his most likely route of action, which of course is suicide. However the reasoning behind this course of action, we find, is his genuine love for his family, along with Willy’s deep longing to supply his family with as much money as he can possibly get his hands on. As we learn more about Willy’s trials and tribulations, the age old expression ‘like father like son’ appears out of nowhere like a beacon. Like his father, Willy’s son Biff also has some problems of his own, the main one being that Biff cannot seem to find his niche in life. Furthermore, we are told that Biff at one point did in fact have his future all planned out. It turns out that Biff was a shoe-in for a position on the University Of Virginia State football team. However, that chance was all but lost when Biff did not qualify to pass his final mathematics course. Now as you can imagine the fact that Biff had to explain this to his father was quite a large problem in itself. But to add insult to injury, when Biff made the trip to Boston to explain his mathematical dilemma, he is horrified to find that his father has been with another women. And this one incident would leave Biff being an entirely different person altogether. He didn’t even make an attempt to finish his math in summer school. After Boston, Biff couldn’t have cared less what happened to his own life. However, as is in life, out of something horrible comes something worthy. And Biff finally comes to the realization that he in fact wants to make his future. And that future entails working in the outdoors on a farm. The other reasoning behind this life decision is of course, is to go against the wishes and values that his father has tried to instill in Biff his entire life. Biff pours his heart to his brother Hap one quarter through act I. †¦..’To devote your whole life to keeping stock, or making phone calls, or selling or buying. To suffer fifty weeks a year for the sake of a two week vacation, when all you really desire is to be outdoors, with your shirt off †¦Ã¢â‚¬â„¢ Fortunately for Biff, he determines his future by the play’s conclusion. He comes to the understanding that he and Willy were never meat to be business men. Including that they were intended to be working on a farm with their hands. And after vexing to procure Hap to come with him (which is to no avail), he escapes from his home to continue on with the rest of his life. Which for Biff seems to be the soundest choice, the decision that Willy just couldn’t make. Hap on the other hand stays with his father, and at play’s end decides to follow in Willy’s footsteps. That of course is to succeed at business at all costs. Both the stage and screen rendition utilize a melange of distinct effects to set the tone and to enact the specific place where the action transpires. For example the stage interpretation utilizes a unique convention that involves walking through the set to delineate circumstances in the past, or episodes going on inside the mind of Willy. This illusion can be easily created with specific crossfades and musical underlay, and of course willing suspension of disbelief. Divergently, in the screen production the set is obviously utilized in a completely different manner. On that account the movie uses a distinct fading and brightening lighting technique, that still stays true to the conventions set forth by the playwright. The one device that the screen production contains that the stage does not, is the ability to display the past events of Willy’s life in a completely accurately set manner. Meaning when there is a flashback to a previous happening, the setting travels back in time as well. Which, from a certain perspective, better illustrates the past recollections of Willy and his family. As mentioned the stage production successfully employs music to delineate certain characters or the tone of that particular instant. There is in fact music used in the movie, however it is only a small aspect of the screen medium whereas it is an integral component of the stage version. Although you cannot fully comprehend the importance of the music by simply reading the play, it must be performed right in front of you.. While the movie gives you a generally decent feel for the musical intonation. In its entirety the music does an excellent job of setting the mood that Willy is in. The play is set inside the house of Willy Loman. Surrounding his house are some tall building that are quite visible on the edges of the set. The house itself contains two bedrooms, a living room and a kitchen. This is also where the majority of the action of the play takes place. All other action happens outside the house lines. Which for a stage audience requires them to suspend their disbelief even further. Whereas in a movie the viewer isn’t required to stretch any of his or her imaginations. Although this particular screen production utilized a uncommon convention that allowed the viewer to actually see through the set. One other interesting convention used by the designer was that there was no roof on the house at certain times during the performance. And in place of the roof were huge buildings and skyscrapers. These buildings were used to divulge a over-powering feeling of gloom. This tool is much more effectual in the movie, due to its original and abstract nature. This was also was very helpful during Willy’s dreams, on account of the house would exude an aura of peace an tranquillity. Together with the prevalent set in the movie, (where there is a roof and normal fencing), the idea is very well perceived. In spite of the fact that this play has been described as a modern tragedy, there has been some controversy to that description. The reason being that it does not accompany the standard protocol of tragedy. Traditionally speaking, a tragedy usually begins with the main character in the midst of a prominent position of piety. And over the course of the play becomes transformed and that character flips to a lower level of status. A tragedy is also reputed to acquaint its audience with regard to life. The audience should leave a tragedy feeling virtuous about themselves, even though the tragedy concludes on a note of melancholy. This is why scholars say they cannot include this play in the definition of tragedy. This famous tale of a salesman contains a singular main character; Willy (The Salesman)Loman, his two strapping young lads Happy and Biff, and of course his adoring wife Linda. Willy struggles to climb his way up the American capitalist hierarchy, but its seems his ship will not come in. In spite of the fact that Willy would much rather be laboring with his hands, he is set  in the mindset that his real love could never make enough money. Disappointment after disappointment Willy decides that his only way to provide for his family would be to commit suicide. The number one son of the salesman, Biff, is paving his way for a discouraging life. Symbolically speaking, the character of Biff represents Willy at a younger age, for they both carry the same characteristics. However Biff is given the same chance to do something with his life, and surprisingly enough he takes it. As for Willy’s other son, Happy decides that he will take the same long, hard road as his father, only he t hinks that he’ll make it. The Character of Willy Loman seem to be the consummate model to illustrate the dissension of the American capitalist ideals. For example he is a salesman who dons an aged suit that is ceaselessly creased during the course of the screen production, moreover in the script is directed to appear dilapidated. He drive an archaic, run down vehicle on the brink of extinction. While on the contrary, a proper salesman must appear presentable and attractive to market his goods. And Willy definitely does not harmonize with the ideals of being a salesman, divergently he pains to match it. Moreover that is the reason why he doesn’t belong inside the world of business. As exemplified in the passage made by Biff in the requiem. ‘When he’d come from a trip; or on Sundays, making the stoop†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.You know something Charley, there’s more of him in that front stoop than in all the sales he ever made.’ This story seems to epitomize the frivolity of agonizing to achieve something as insignificant as money and power. It definitely makes one question the social values of the American capitalist system, and why certain individual continue to pursue the ideals of that system on a daily basis. For the downside to the capitalist dream is hopelessness. And that downside is more than apparent in the Loman family. Quote on page one: Death of A Salesman, Arthur Miller, Viking Penguin Inc. 1949, Pg.139 Quote on page two: Death of A Salesman, Arthur Miller, Viking Penguin Inc. 1949, Pg.22 Quote on page four: Death of A Salesman, Arthur Miller, Viking Penguin Inc. 1949, Pg.138

Diversity is about change essays

Diversity is about change essays Diversity is about change. Changes in population, changes in attitude, and changes in education. As this world continues to grow, meeting the challenges of diversity will also grow. Demographers across the world estimate that world population will increase to 10-11 billion by year 2050. United States makes up 4% of this total. The United States' population percentage of the world's total will grow because many people will immigrate to the U.S. As the immigration population of the U.S. increases, diversity challenges will also increase in intensity and number. If the population growth continues in an exponential fashion, we will exceed our carrying capacity, creating a tragic decline in population. Such a population "crash" generally means that one race will try to overcome another for control of resources. To address the critical issues I have mentioned we must have well educated people. Educated in ecology. Educated in diversity. Those who feel that a certain group is more superior and tries to subdue the less powerful will not be the people we need deciding policies for our nation. What will I do in my class to prepare our future leaders? This paper answers this question by focusing on: As discussed previously changes in population are inevitable. Even though the U.S. birth rate, on a global average, is fairly low our nation will most likely hold on to the title as the third most populous country in the world. This is due to immigration. Especially in border states, such as California and Texas. As this kind of population growth continues the U.S. will continue to increase in cultural diversity. The most common immigrant's are families. They want a better life for their children. They want religious freedom. They want an education. As these children enter our school systems, they bring diversity with them, diversity in skin col ...

Citing Images in APA Referencing

Citing Images in APA Referencing Citing Images in APA Referencing Most sources you cite in a college paper will be text based (e.g., books and journal articles). Sometimes, though, you might need to include an image or photograph in your work. But how do you cite images in academic writing? In this post, we look at how this works in APA referencing. Including Images in a Document In APA referencing, â€Å"images† include photographs, paintings, illustrations, diagrams, tables, and graphs. And any image you include in your work should come with a caption. You can use the caption tool in Microsoft Word to do this, but you can also add captions manually if preferred. The caption that accompanies an image should do at least three things: Label the image so it can be identified in the text (e.g., Figure 1, Figure 2). Provide a title for the image or describe what it shows or represents. Offer any additional details (e.g., when a photograph was taken). A photo with an APA image caption. If the image is your own work (e.g., a photo you took yourself), then this is enough. And unless your school’s style guide says otherwise, you do not need to give a citation. Nor do you need to include your own photographs or illustrations in the reference list at the end of your document. However, if you have taken an image from another source (e.g., a photograph found online), you will need to reference it in full. We will explain how this works in the rest of this article. In-Text Citations for Images In-text citations for images can work two ways in APA referencing. You can simply refer to an image in the text. For example, if you were to write about a painting without including the image itself in the document, you would be able to cite it as follows: In November 2018, Portrait of an Artist (Hockney, 1972) became the most expensive work of art to sell at auction by a living artist. If you do include an image in your work, the citation should go in the caption. An APA citation in an image caption. You would then refer to the image in the text using the label from the caption (i.e., â€Å"Figure 2† for the image above). This also applies if you have borrowed a chart or an illustration from a print source (simply cite the authors and date of publication for the print source in question). In all cases, though, you will need to add the image you have cited to the reference list. Images in an APA Reference List As with any source, if you have used images made by someone else in your work, you must include them in the reference list at the end of your document. If you have taken the image in question from another print source (e.g., a diagram from a journal article), simply list the print source. However, if you have found an image online, the format is a little different: Artist Surname, Initial(s). (Year). Title of the artwork [Format]. Retrieved from URL For example, we would list the poster from the example above as follows: Roepp, G. (1943). I’ve found the job where I fit best! [poster]. Retrieved from https://images.northwestern.edu/multiresimages/inu:dil-41913a91-037f-494b-9113-06004a8a98fb And don’t forget to have your written work proofread. This will make sure that all your references are clear and complete in the final draft.

Audit&Assurance Essay Example | Topics and Well Written Essays - 2500 words

Audit&Assurance - Essay Example Therefore the international institutions and the accounting bodies have recognized the need for streamlining the Auditing practices to meet the emerging challenges. International Accounting Standards have been the first step in the right direction to address the issues evolved over a period of time, considering the international implications imposed by the cross border transactions worldwide. Not only the shift in methods of operations and the procedures involved in financial services, but also, the developments that have been continuously taking place in the production processes, information technology, media and the latest technological innovations such as mobile telephony, Global Positioning System (GPS), Social Networks, etc. necessitated revisiting the techniques adopted in auditing as well. The methodologies adopted in relation to auditing need to take into account these industrial and technological developments to enhance the efficacy and lend flexibility to the procedures in line with the fast changing environment. The international Federation of Accountants (IFAC) was set up during 1977 with a view to bring about uniformity in the profession on a global scale. The concept of ‘Assurance’ is of recent origin, has generally come into existence after the companies have resorted to computerization of accounting during1980s. The various accounting scams in the corporate history have only strengthened the resolve to improve the professional standards in line with the technological developments and to enhance the level of transparency, and this paper seeks to study the development of auditing over the period of time. When computerization gathered momentum, the important problems identified in the auditing process were mainly related to the understanding of the concept of the system adopted (especially the software), compatibility of the program with the established accounting practices or the guidelines, the efficacy of the program to discern the pitfalls