Saturday, December 28, 2019

The Achievement Gap Of The Bus Picks You Up And You Are...

The bus picks you up and you are now presented with two options, keep riding and go to school, or hop off at the next stop and join your rebellious friends. It is the choices and influences similar to this scenario that has created what is called the achievement gap. The achievement gap is a separation between where a student â€Å"should be† and where a student is in respect to their academic achievement. This is based off of class attendance, college acceptance rates, and high school dropout rates. Simple literacy tests along with other test scores assist in gauging the basic levels of achievement. Are U.S. schools failing? Simply, no. The U.S. is failing. The U.S. is failing economically, socially, and morally. How is this shown?†¦show more content†¦This tree now has so much potential; producing buds that will make flowers, and eventually producing a juicy, crunchy apple. Ideally, the life of an apple would follow this life cycle and go on to make more se ed, yet, this is not always the case. Misformed, bruised, infected, and in many cases, uncompleted; an apple will not reach certain stages of its life. It takes outside factors to succeed. A more detailed breakdown of each layer of the the school system can help analyze which aspects are failing. Starting with the teachers, the nutrients in the soil; the seed is introduced to the first factor affecting student learning and progress. The No Child Left Behind initiative has accumulated some bugs. Rather than improving opportunities so that each child is receiving equal chances to close the achievement gap, the outcomes of sometimes misrepresented data is being monitored and recorded. This means, while the purpose of educational proposals are to close the achievement gap, this act had unexpected opposite effects. This is due in part to the way schools are graded, which is based off results of standardized test scores and similar tracking identifications like attendance (Educators Share, 2015). After the results are reported to the state, a grade is administered to the school district and teachers. If proficiency is not met for two years, changes can be made at

Friday, December 20, 2019

The Violence Of Black Americans Essay - 1532 Words

Who are we? What defines us? In America, we are defined by our class, what we do and most importantly – how we look. Since the birth of our nation, a notion of â€Å"race† has been rooted to our core personas. In fact it can enforce stereotypes of class and careers. It is evident that Black Americans are un-proportionally living in poverty and without easy access to achievement. This harsh reality is not helped by our media-driven society. In a world so heavily integrated with mass media hysteria, we scroll past posts that can have the countering effects of degradation or empowerment through our identities. While movements of Black Power can be painted through media, it also not hard to see the difference between the ways in which Black Americans are manipulated within the lens of media. They are portrayed as fitting a certain stereotype – uneducated, violent and intriguingly exotic. For example, while women in general face the enemy of â€Å"sex sells†, b lack women have this experience intensified. These women are portrayed as exotic sexual beings. They are objectified and degraded with the intent of women of color being seen as sexually gratifying, but nothing more. The parallels to the mindset one hundred years ago is uncanny – black women, black men and black children are seen as objects to appropriate and use for the media’s benefit. We can see this through our some of our â€Å"greatest† stars. Miley Cyrus, the Kardashians and even Justin Timberlake have taken a culture and twistedShow MoreRelatedSexual Partner Violence And Black American Women Essay1056 Words   |  5 PagesFACTORS RELATED TO INTIMATE PARTNER VIOLENCE AND BLACK AMERICAN WOMEN Arshida Moore 12/11/2016 PADM 6130 Research Methods INTRODUCTION In the United States, Black American women are physically battered and often die from Intimate Partner Violence (IPV) at increasingly disparate rates in comparison to that of White American women. When compared to their White American counterparts, Black American women unswervingly conveyed higher rates of violence by their intimate partner (WestRead MoreThe Anti Black Violence Started With American Slavery1431 Words   |  6 PagesHistorically anti-black violence started with American slavery. Slavery allowed black people to be treated as less than human and was the catalyst to the struggles and oppression that they face to this day. The ownership of a person gave slave masters an incredible amount of power. The slaves they owned were theirs and they could do whatever they wanted to them. This was all without fear of police intervention. Since slaves were property law enforcement could not and would not intervene on the behalfRead MoreThe Violence Of Racial Hate Crimes Against Af rican Americans Essay1520 Words   |  7 Pagesattention is violence in its many forms. While at a state of constant social change and adaptation, the population finds more and more disagreements on the ever-changing and conflicting views and beliefs of each individual, which can lead to violence in some, if not most cases. Hate crimes are crimes or actions motivated by certain disagreements among groups that typically involve some form of violence. This essay will discuss the violence in racial hate crimes against African Americans, because theRead MoreEssay about Black on Black Crime928 Words   |  4 PagesBlack on black violence is an enormous problem in the African-American community. Living in a neighborhood that is mostly minority, many may have witnessed a lot of black on black violence. The black on black violence has continued to arise in many communities and continues to be a problem around the world. Black on black violence is ignorant, and many black Americans should be coming together instead of killing one another. African-Americans people should be helping each other achieve in the worldRead MoreThe Earliest Movements For Repatriation By Black Americans1421 Words   |  6 Pagesfor repatriation by Black Americans in the late nineteenth-century reflected the ways in which the gratuity of violence of both colonialism and slavery created a dialectical tension between Black Americans and Continental Africans. The psychological and social effects of this violence manifested in the concerns W. E. B. Du Bois discusses in relation to double consciousness. Amongst the most important of them would be the ways in slavery and colonialism had shaped Black Americans perspectives of themselvesRead MoreAfrican American Civil Rights Movement1594 Words   |  7 PagesIs it ever legitimate to resort to violence in politics? Reference to black power movement in American Civil Rights Movement. Violence is a physical force intended to hurt someone. Politics is a platform where the wellbeing is thought for the citizens and in America the politics and laws have been placed in order for the betterment of the American citizens. In this essay I will unravel many factors arguing whether violence is legitimate or whether it is a mean that is necessary to a more equal nationRead MoreThe Black Man s Existence Of The World And Me, By Ta Nehsi Coates Essay1686 Words   |  7 PagesAmerica, this primal desire to survive is what governs African American men in their daily life as a result of the constant fear that their bodies will be taken from them in an act of violence. In Between the World and Me, Ta-Nehsi Coates writes about the state of black bodies in America, focusing on the racial violence and harassment that black men face on a daily basis, in the form of a letter to his son. It is clear that the black man’s existence in America is established by this ever-presentRead MoreA Raisin In The Sun Is Play Written About A Family In The1592 Words   |  7 Pagesthey have to deal with discriminatory housing practices and the threat of racial violence. A Raisin in the Sun is relevant today because a lot of the insights it makes about racism are still debated over today. One of the issues it tackles is racial violence. In the play, the family deals with the threat of racial violence from people who don’t want them to move into their new house. Today, many feel that racial violence is being done by the police. The story also deals with the family’s struggles toRead MoreThe Black Man s Existence Essay1695 Words   |  7 Pagesfeels. In America, this primal desire to survive is what governs African American men in their daily life as a result of the constant fear that their bodies will be taken from them in an act of violence. In Between the World and Me, Ta-Nehsi Coates writes about the state of black bodies in America, focusing on the racial violence and harassment that black men face on a daily basis, in the form of a letter to his son. The black man’s existence in America is established by this ever-present fear of deathRead MoreAnalysis Of Fanon s A Dying Colonialism Essay1624 Words   |  7 PagesDying Colonialism was also released in 1965. Two years later, Black Skin, White Masks and the posthumously published collection of Fanon’s essays Toward an African Revolution, followed. Hence, in addition to the specific historical context of its release in the United States, the publication order also shaped the way Fanon’s ideas were perceived and debated in the political atmosphere that saw an increasing number of African Americans, particularly the younger generation, growing more and more frustrated

Thursday, December 12, 2019

Profitable Food and Beverage Management †Free Samples to Students

Question: Discuss about the Profitable Food and Beverage Management. Answer: Introduction: In the restaurant community, the phrases Front of House and Back of House are usually utilized to differentiate between dissimilar areas within a restaurant. Front of house (FOH) operations consist of operations that are carried out in the area in which the guests or customers sit. FOH is the area that patrons would be exposed to as they stay at the restaurant (Theng 2012, p. 136). On the other hand, back of house (BOH) operations are all the operations that are carried out in the behind-the-scene areas not seen by clients (Lewis 2008, p. 13). This investigative report highlights the findings of the interview with Food and Beverage Manager of Caf Piatto restaurant which is situated in Adelaide, Australia along 264 Rundle Street. It is an Italian restaurant that offers caf as well as Italian cuisine. FOH areas at Caf Piatto include waiting area, restrooms, entry, outdoor seating, dining room, and bar. BOH areas include the office, employee area, and kitchen. The interview contained a mix of both closed-ended and open-ended questions. The person interviewed is the restaurants Food and Beverage Manager called Paolo Paolini. He takes a number of measures to maintain cost control there. In particular, the findings revealed that to maintain cost control of Front of House Operations, this manager avoids menu price increases and asks chefs to interact with servers to tell them the menu items that have to be pushed. In addition, he also advises his chefs to control portion sizes and not to put on the plate more food than required or than ordered by the patron. This helps to meet food cost targets. To maintain cost control of the Back of House Operations, the Food and Beverage Manager orders wisely and correctly. This entails knowing what is needed and how much. He also orders food and beverages in bulk for particular items and asks for those shipments to be sent to his restaurant in installments; not all of them sent at once. This way, he is able to get extras such as extra specialty pastas, sea salt, San Marzano tomatoes, and virgin olive oil. This manager also purchases the restaurants foods and beverages directly from the source, for instance straight from the fish auction or from the farm, and thus avoids middlemen. When he buys from the source, he also asks for discount. Furthermore, the Food and Beverage Manager maintains cost control by reducing waste and has trained back office staffs on his rules as regards not wasting food. Furthermore, the findings indicated that he uses a few financial control methods in the restaurants daily business operation. He specifically use s financial accounting software and point-of-sale (POS) registers, and software which integrate these two; as well as financial statement review. Evaluation of the Findings and its Effectiveness in Managing Foodservice Operations The restaurants Food and Beverage Manager has adopted highly effective methods of maintaining cost control for both Back of House and Front of House Operations. Controlling portion sizes for the restaurants patrons is a notable way of maintaining Front of House cost control (Luo Stark 2015, p. 26). Training staffs to know that every portion of salmon fillet that goes on the plate is 4 ounces and not any more or that 2 ounces, not 2 or 3, of duck prosciutto is put on the plate, makes a significant difference to meet a food cost target (McDougall Rose 2010). Equally important, avoiding increasing the prices of menu food and beverage items ensures that patrons do not feel uncomfortable coming to the restaurant. All in all, keeping prices low but charging enough to make sufficient profits helps to ensure that the food items go quickly and decreases overall food costs (Durocher 2013, p. 102). Moreover, selling food and beverage products that sell fast to the guests helps to maintain cos t control and decrease inventory (Gregorash 2016, p. 336). Since the Food and Beverage Manager of Caf Piatto adopted these measures to maintain cost control, it means that he is effectively managing foodservice operations of Front of House Operations. Purchasing directly from the source and buying non-perishable food products in bulk are common methods of controlling costs. Porter (2014, p. 55) mentioned that ordering food products in bulk is very cost-effective. Even so, this could bring about spoiling of food which in turn cancels out any money that would have been saved through purchasing the food in bulk. When the shipments are sent to the restaurant in a number of installments, it ensures that the restaurant serves foods and drinks that are always fresh (Porter 2014, p. 55). This also decreases the quantity of food that is wasted, and consequently saves the restaurant money (Duncan 2010, p. 172). When buying food and drinks such milk, Theng (2012, p. 134) pointed out that there is always the alternative of cutting out the middlemen and going straight to the source such as farmers markets and local farms. Usually, middlemen buy from these local sources at a lower price and then resell them to restaurants at a much higher price for a profit. By bypassing middlemen, restaurants can save a significant amount of money (Theng 2012, p. 135). Therefore, the fact that the restaurant at Caf Piatto buys directly from the source and buys in bulk implies that he is actually saving the restaurant a lot of money every month. This is a great way of maintaining cost control. Reducing wastage of food and beverage is also an important method of maintaining cost control. This is particularly critical for restaurants that specialize in highly perishable and high-cost items (Finch 2010, p. 23). It is vital for cooks to clearly understand the value of using each piece of a food product. In addition, they have to be creative with the scraps. In the long-term, reducing waste could lead to huge amount of cost savings (Gregorash 2016, p. 335). Since the manager of Caf Piatto strives to decrease waste as a method of maintaining cost control, it denotes that he is effective in managing foodservice operations. As a financial control method, financial statement review basically entails sufficient review of both the balance sheet and the income statement. Restaurant managers need to analyze, review and reconcile every account to the general ledger monthly and annually (El Biri 2015). Financial controls in restaurants also usually employ technology, for instance financial accounting software and POS registers, and specific software which integrate the two. It is of note that integrated systems could be programmed to run various financial reports, signal the restaurant manager whenever cash drawers necessitate a drop, and perform real-time inventory management (Lohrey 2016). A Point-of-Sale system provides a more foolproof credit card and cash tracking system that makes it harder for staff members to commit acts like voiding an already-recorded transaction or lifting money from the cash registers (Lohrey 2016). The fact that the Food and Beverage Manager at Caf Piatto uses these financial cont rol methods implies that he has adopted effective ways in managing foodservice operations. Reference List Duncan, R 2010, 'Fish farms, restaurants, hotels and libraries', Aplis, 23, 4, pp. 170-178, Professional Development Collection, EBSCOhost, viewed 1 October 2017. Durocher, JF 2013, 'Profitable Food and Beverage Management (Book)', Cornell Hotel Restaurant Administration Quarterly, 20, 2, p. 102, Business Source Complete, EBSCOhost, viewed 1 October 2017. El Biri, G 2015, Internal controls for restaurants. Viewed 30 September, https://www.bdo.com/blogs/restaurants/september-2015/internal-controls-for-restaurants Finch, B 2010, Effective Financial Management, London: Kogan Page, eBook Collection (EBSCOhost), EBSCOhost, viewed 1 October 2017. Gregorash, B 2016, 'Restaurant revenue management: apply reservation management?', Information Technology Tourism, 16, 4, pp. 331-346, Hospitality Tourism Complete, EBSCOhost, viewed 1 October 2017. Lohrey, J 2016, Internal control in restaurants. Viewed 30 September https://smallbusiness.chron.com/internal-control-restaurants-74765.html Lewis, M 2008, 'A bigger profile for front of house', Caterer Hotelkeeper, 12 June, Business Source Complete, EBSCOhost, viewed 1 October 2017. Luo, T, Stark, P 2015, 'Nine out of 10 restaurants fail? Check, please', Significance, 12, 2, pp. 25-29, Academic Search Premier, EBSCOhost, viewed 1 October 2017. McDougall, A Rose, T 2010, Tips and Tools for Controlling your Food Cost. Viewed 30 September 2017, https://www.starchefs.com/cook/business-tips/controlling-restaurant-food-cost Porter, J 2014, 'Cost control', Caterer Hotelkeeper, 203, 4814, pp. 54-56, Business Source Complete, EBSCOhost, viewed 1 October 2017. Romm, D 2010, 'Food and Beverage Management in Hotels (Book)', Cornell Hotel Restaurant Administration Quarterly, 29, 2, p. 109, Business Source Complete, EBSCOhost, viewed 1 October 2017. Theng, LP 2012, 'Food and beverage management for the hospitality, tourism and event industries', Anatolia: An International Journal Of Tourism Hospitality Research, 23, 1, pp. 135-136, Hospitality Tourism Complete, EBSCOhost, viewed 1 October 2017.

Wednesday, December 4, 2019

Martin Luther Essay Thesis Example For Students

Martin Luther Essay Thesis Book Report #1Martin Luther The Great ReformerBy: J. A. MorrisonRevised Edited by: Michael J. McHughOn November 10, 1483, Martin Luther was born. His parents were Hans and Margaret Luther. Martin came from a poor family. The Luthers were Germans. They lived in the Thuringian Mountains near Eisleben. Martin Luther was still a small baby when his parents moved from Eisleben to Mansfeld, where his father found work in the mines. Martin, his brother, and his three sisters didnt have the easiest childhood to grow up with. Their parents taught them religion. Luthers parents were devout Catholics and their strenuous and even unmerciful discipline of their children, they believed, was the very best for the childrens welfare. So when Martin or his siblings did anything wrong, they were beat as a punishment. Hans Luther wanted to give his children better education than he has himself growing up. They started to teach Martin as soon as they could. Even if he was at home he was always learning. But in school because the schoolteachers were ignorant, he received fifteen whippings one morning at school. Martin referred the name of school to hell and purgatory. When the schoolmasters at Mansfeld were through pounding Latin into Luther with a stick, he was getting ready to go to Magdeburg for school. Because Luther was so poor to have money for his own expenses, Luther had to sing in the streets. It was common for Luther to see other students as poor as him standing in front of wealthy citizen houses. Sometimes they were invited to come in for some food. He stayed in Magdeburg for about one year before moving to Eisenach and going to a school known as The School Of St. George. Ursula Cotta heard Luther singing in the street for money. So she and her Husband, Conrad, invited Luther to come into their beautiful home and share its comforts with them. Then in about May of 1501, Luther enrolled as a student at Erfurt. Then in 1502, he took the degree of Bachelor of Arts and three years later that of Master of Arts. Luther had been hunted by fears that Gods wrath was being stored up against him. Luther didnt look to the Bible for an answer to his burning question. He has been taught to look to the Roman Catholic Church for the answer. It advised him to become a monk if he would be perfect and have a great reward in heaven. Luther struggled to figure out what to do with his life. He wanted to be perfect in heaven but he didnt really want to be a monk. Certain happenings in Erfurt seemed to warn him that the end was near for him. So he left the university and went home. On July 2, when he was returning to the university, he was overtaken by a severe thunderstorm. Luther actually thought the devil was after him. Luther made a vow that he would become a monk and the battle was over. When he told his friends they tried to talk him out of it but Luther made up his mind and was sticking with it. Luther soon found out that not all monks were good people. Luthers fath er was furious when he found out that Martin had become a monk. In February 1507, Martin was ordained a Priest. Than in May, when Martin celebrated his first mass. His father came with some friends and gave his son a present from him. When Martin tried to explain why he choice this life. All his father could say was Have you not heard that a man should honor his parents? In Wittenberg they were building a new University and invited Martin to become a lecturer on moral philosophy. .u8628050568fe4ce5d5a21b5bae0099ca , .u8628050568fe4ce5d5a21b5bae0099ca .postImageUrl , .u8628050568fe4ce5d5a21b5bae0099ca .centered-text-area { min-height: 80px; position: relative; } .u8628050568fe4ce5d5a21b5bae0099ca , .u8628050568fe4ce5d5a21b5bae0099ca:hover , .u8628050568fe4ce5d5a21b5bae0099ca:visited , .u8628050568fe4ce5d5a21b5bae0099ca:active { border:0!important; } .u8628050568fe4ce5d5a21b5bae0099ca .clearfix:after { content: ""; display: table; clear: both; } .u8628050568fe4ce5d5a21b5bae0099ca { 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; } .u8628050568fe4ce5d5a21b5bae0099ca:active , .u8628050568fe4ce5d5a21b5bae0099ca:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u8628050568fe4ce5d5a21b5bae0099ca .centered-text-area { width: 100%; position: relative ; } .u8628050568fe4ce5d5a21b5bae0099ca .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u8628050568fe4ce5d5a21b5bae0099ca .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u8628050568fe4ce5d5a21b5bae0099ca .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; } .u8628050568fe4ce5d5a21b5bae0099ca:hover .ctaButton { background-color: #34495E!important; } .u8628050568fe4ce5d5a21b5bae0099ca .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u8628050568fe4ce5d5a21b5bae0099ca .u8628050568fe4ce5d5a21b5bae0099ca-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u8628050568fe4ce5d5a21b5bae0099ca:after { content: ""; display: block; clear: both; } READ: Effects Of Global Warming Essay While Martin was lecturing at Wittenberg University was one of the happiest time in his life. Then a dispute started so Luther was chosen to go to Rome to talk to the Pope about this problem.Luther and John Von Mecheln of Nuremberg set off to Rome with each other. Their walk there was hard. Several times they thought that they would never make it to the great city. Luther spent four weeks in Rome. When he heard stories of the very corrupt life of Alexander VI, who had been Pope until about seven years before Luthers visit. And when he heard people who make fun of those who were trying to live holy lives. He was mad and upset. He said, If there is a hell, Rome is built over it. When in Rome, Luther visited the chapel Sancta Sanctorum. When he was making it up the flight of stairs he never felt any better. Then he heard The just shall live by faith. This is when Luther started to begin to see that faith in Jesus Christ and His divine power will save, and bring peace to the soul, when c limbing so-called holy-steps fails. Luther was made a regular professor after his return from Rome. Luther became professor of theology at Wittenberg University. He studied and took part in practical, religious, and social questions of the times, and tired to use his learning for the betterment of these departments of life. John Tatzel, who was an agent of the Pope of Rome, came up into Germany to sell indulgences everywhere. Tatzel claimed to be greater than St. Peter. He told people that as soon as there money rattled in the collection-chest, their loved ones where lifted out of purgatory. This made Martin Luther extremely furious. He was determined to do what he had to do to keep the poor people from being deceived and robbed of their money. This is when Luther wrote out his famous ninety-five theses. Some may say that on October 31,1517, (the day after the Feast of All Saints) was the day when the great Lutheran Reformation began. With a crowd of people that day Luther nailed a set of his ninety-five theses to the wooden church door. Then soon after Luthers name was a household word in all Europe. When Pope Leo heard about the theses, he thought a drunken man had done the work and soon would realize the wrong he has done. When he found out it was Martin Luther he sent Cardinal Cajetan to tell Luther to come to the trail about his theses. The trail was to be held in Augsburg before a court of the Romish representatives. He also made it very clear that no one was to house or hide Martin or they also would be punished. When Martin heard of this he thought that he would never return alive. The Cardinal asked Luther to admit that he was wrong, and Luther refused. The Pope then decided to send Charles von Miltitz to come talk to Luther. Miltitz found out that three out of four people were in favor of Luthers movement. When Luther and Miltitz met they decided that Luther should write a note to the Pope and apologize. Miltitz was to also write to the Pope, and tell his that an adjustment had been mad e. All Luther had to do was keep quit. But soon Eck and Luther were debating at Leipzig. It became clear that the breach between Luther and the Roman Catholic Church was growing wider and wider. In 1520, Luther wrote his famous Address to the German Nobility. Luther quoted scriptures from the Bible to prove his point and very soon he dismissed the three walls of the Roman Catholic Church. Later, he wrote his Treatise on Christian Liberty. Luther had now broken the last cord that bound him to the Romish Church. He had assailed her doctrines, ridiculed her practices, and defied her authority.

Thursday, November 28, 2019

My Greatest Passion free essay sample

I am intrigued and enticed, by words.I will always remember the words â€Å"I claim them all.† They comes from Huxley’s Brave New World. John the Savage speaks them, claiming humanities right to unhappiness. I was fourteen when I read those words. I remember the ecstasy, I remember feeling triumphant. I remember undignifiedly jumping up and down. Should I really have been this happy over the right to misery, when I already have the right to the pursuit of happiness? I’ve decided that the reasons those words made me so happy was because they expanded on three ideas that I knew in the back of my mind would be important for understanding the world. The first idea was that some people are only a certain way because they never had the opportunity to be otherwise. Some people are pleasant only because they’ve never been faced with anything unpleasant. We will write a custom essay sample on My Greatest Passion or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Some people are brave only because they need to be. But most would agree, that having a choice to do something good is better than simply feeling good, the latter being the unsaid motto of the society in Brave New World. The second thought that was triggered by reading Huxley’s classic was that truly good things are not easy. Doing good often comes from overcoming bad. Heroic acts are not everyday ones. Misery provides humanity with the potential to do good and to do better. This leads to the third concept, that one of the characteristics of humanity is unhappiness. But maybe, as a people, we’ve always had a knack for facing adversity. That seems to be evidenced by the fact that we are still here. Thomas Jefferson wrote in the declaration of independence that we have the right to the pursuit of happiness and I’ve come to recognize that happiness is not a state of being. It’s a moment that you run for, and that happens along the way. You can never truly feel it if you’ve never felt anything else. Huxley knew this and he imparted it to me in only four words. It will probably take more to fix the world. It can be done. I want to do it. With words. I want to fix something. Maybe the world for one minute. I know it will hold for only so long. And then I want to start again. That is my passion.

Sunday, November 24, 2019

How to Start a College Essay Perfectly

How to Start a College Essay Perfectly SAT / ACT Prep Online Guides and Tips If you’ve been sitting in front of a blank screen, unsure of exactly how to start a personal statement for college, then believe me- I feel your pain. A great college essay introduction is key to making your essay stand out, so there’s a lot of pressure to get it right. Luckily, being able to craft the perfect beginning for your admissions essay is just like many other writing skills- something you can get better at with practice and by learning from examples. In this article, I’ll walk you through exactly how to start a college essay. We'll cover what makes a great personal statement introduction and how the first part of your essay should be structured. We'll also look at several great examples of essay beginnings and explain why they work, how they work, and what you can learn from them. What Is the College Essay Introduction For? Before we talk about how to start a college essay, let's discuss the role of the introduction. Just as your college essay is your chance to introduce yourself to the admissions office of your target college, your essay's beginning is your chance to introduce your writing. Wait, Back Up- Why Do Colleges Want Personal Statements? In general, college essays make it easier to get to know the parts of you not in your transcript- these include your personality, outlook on life, passions, and experiences. You're not writing for yourself but for a very specific kind of reader. Picture it: your audience is an admissions officer who has read thousands and thousands of essays. This person is disposed to be friendly and curious, but if she hasn’t already seen it all she's probably seen a good portion of it. Your essay's job is to entertain and impress this person, and to make you memorable so you don't merely blend into the sea of other personal statements. Like all attempts at charm, you must be slightly bold and out of the ordinary- but you must also stay away from crossing the line into offensiveness or bad taste. What Role Does the Introduction Play in a College Essay? The personal statement introduction is basically the wriggly worm that baits the hook to catch your reader. It's vital to grab attention from the get-go- the more awake and eager your audience is, the more likely it is that what you say will really land. How do you go about crafting an introduction that successfully hooks your reader? Let’s talk about how to structure the beginning of your college essay. Teenagers hard at work on their college applications. How to Structure a Personal Statement Introduction To see how the introduction fits into an essay, let's look at the big structural picture first and then zoom in. College Essay Structure Overview Even though they’re called essays, personal statements are really more like a mix of a short story and a philosophy or psychology class that's all about you. Usually, how this translates is that you start with a really good (and very short) story about something arresting, unusual, or important that happened to you. This is not to say that the story has to be about something important or unusual in the grand scheme of things- it just has to be a moment that stands out to you as defining in some way, or an explanation of why you are the way you are. You then pivot to an explanation of why this story is an accurate illustration of one of your core qualities, values, or beliefs. The story typically comes in the first half of the essay, and the insightful explanation comes second - but, of course, all rules were made to be broken, and some great essays flip this more traditional order. College Essay Introduction Components Now, let’s zero in on the first part of the college essay. What are the ingredients of a great personal statement introduction? I'll list them here and then dissect them one by one in the next section: A killer first sentence: This hook grabs your readers' attention and whets their appetite for your story. A vivid, detailed story that illustrates your eventual insight: To make up for how short your story will be, you must insert effective sensory information to immerse the reader. An insightful pivot toward the greater point you're making in your essay: This vital piece of the essay connects the short story part to the part where you explain what the experience has taught you about yourself, how you've matured, and how it has ultimately shaped you as a person. You've got your reader's attention when you see its furry ears extended †¦ No, wait. Squirrel. You've got your squirrel's attention. Want to write the perfect college application essay? Get professional help from PrepScholar. Your dedicated PrepScholar Admissions counselor will craft your perfect college essay, from the ground up. We'll learn your background and interests, brainstorm essay topics, and walk you through the essay drafting process, step-by-step. At the end, you'll have a unique essay that you'll proudly submit to your top choice colleges. Don't leave your college application to chance. Find out more about PrepScholar Admissions now: How to Write a College Essay Introduction Here’s a weird secret that’s true for most written work: just because it'll end up at the beginning doesn’t mean you have to write it first. For example, in this case, you can’t know what your killer first sentence will be until you’ve figured out the following details: The story you want to tell The point you want that story to make The trait/maturity level/background about you that your essay will reveal So my suggestion is to work in reverse order! Writing your essay will be much easier if you can figure out the entirety of it first and then go back and work out exactly how it should start. This means that before you can craft your ideal first sentence, the way the short story experience of your life will play out on the page, and the perfect pivoting moment that transitions from your story to your insight, you must work out a general idea about which life event you will share and what you expect that life event to demonstrate to the reader about you and the kind of person you are. If you're having trouble coming up with a topic, check out our guide on brainstorming college essay ideas. It might also be helpful to read our guides to specific application essays, such as picking your best Common App prompt and writing a perfect University of California personal statement. In the next sections of this article, I'll talk about how to work backwards on the introduction, moving from bigger to smaller elements: starting with the first section of the essay in general and then honing your pivot sentence and your first sentence. Don't get too excited about working in reverse- not all activities are safe to do backwards. (Jackie/Flickr) How to Write the First Section of Your College Essay In a 500-word essay, this section will take up about the first half of the essay and will mostly consist of a brief story that illuminates a key experience, an important character trait, a moment of transition or transformation, or a step toward maturity. Once you've figured out your topic and zeroed in on the experience you want to highlight in the beginning of your essay, here are 2 great approaches to making it into a story: Talking it out, storyteller style (while recording yourself): Imagine that you're sitting with a group of people at a campfire, or that you're stuck on a long flight sitting next to someone you want to befriend. Now tell that story. What does someone who doesn’t know you need to know in order for the story to make sense? What details do you need to provide to put them in the story with you? What background information do they need in order to understand the stakes or importance of the story? Record yourself telling your story to friends and then chatting about it: What do they need clarified? What questions do they have? Which parts of your story didn’t make sense or follow logically for them? Do they want to know more, or less? Is part of your story interesting to them but not interesting to you? Is a piece of your story secretly boring, even though you think it’s interesting? Later, as you listen to the recorded story to try to get a sense of how to write it, you can also get a sense of the tone with which you want to tell your story. Are you being funny as you talk? Sad? Trying to shock, surprise, or astound your audience? The way you most naturally tell your story is the way you should write it. After you've done this storyteller exercise, write down the salient points of what you learned. What is the story your essay will tell? What is the point about your life, point of view, or personality it will make? What tone will you tell it with? Sketch out a detailed outline so that you can start filling in the pieces as we work through how to write the introductory sections. Baron Munchausen didn't know whether to tell his story sad that his horse had been cut in half, or delighted by knowing what would happen if half a horse drank from a fountain. How to Write the First Sentence of Your College Essay In general, your essay's first sentence should be either a mini-cliffhanger that sets up a situation the reader would like to see resolved, or really lush scene-setting that situates your audience in a place and time they can readily visualize. The former builds expectations and evokes curiosity, and the latter stimulates the imagination and creates a connection with the author. In both cases, you hit your goal of greater reader engagement. Now, I’m going to show you how these principles work for all types of first sentences, whether in college essays or in famous works of fiction. First Sentence Idea 1: Line of Quoted Direct Speech "Mum, I'm gay." (Ahmad Ashraf '17 for Connecticut College) The experience of coming out is raw and emotional, and the issue of LGBTQ rights is an important facet of modern life. This three-word sentence immediately sums up an enormous background of the personal and political. "You can handle it, Matt," said Mr. Wolf, my fourth-grade band teacher, as he lifted the heavy tuba and put it into my arms. (Matt Coppo ’07 for Hamilton College) This sentence conjures up a funny image- we can immediately picture the larger adult standing next to a little kid holding a giant tuba. It also does a little play on words: "handle it" can refer to both the literal tuba Matt is being asked to hold and the figurative stress of playing the instrument. First Sentence Idea 2: Punchy Short Sentence With One Grabby Detail I live alone- I always have since elementary school. (Kevin Zevallos '16 for Connecticut College) This opener definitely makes us want to know more. Why was he alone? Where were the protective grown-ups who surround most kids? How on earth could a little kid of 8-10 years old survive on his own? I have old hands. (First line from a student in Stanford’s class of 2012) There’s nothing but questions here. What are "old" hands? Are they old-looking? Arthritic? How has having these hands affected the author? There was no possibility of taking a walk that day. (Charlotte Bronte, Jane Eyre) There’s immediately a feeling of disappointment and the stifled desire for action here. Who wanted to go for a walk? And why was this person being prevented from going? First Sentence Idea 3: Lyrical, Adjective-Rich Description of a Setting We met for lunch at El Burrito Mexicano, a tiny Mexican lunch counter under the Red Line "El" tracks. (Ted Mullin ’06 for Carleton College) Look at how much specificity this sentence packs in less than 20 words. Each noun and adjective is chosen for its ability to convey yet another detail. "Tiny" instead of "small" gives readers a sense of being uncomfortably close to other people and sitting at tables that don't quite have enough room for the plates. "Counter" instead of "restaurant" lets us immediately picture this work surface, the server standing behind it, and the general atmosphere. "Under the tracks" is a location deeply associated with being run down, borderline seedy, and maybe even dangerous. Maybe it's because I live in Rhinelander, Wisconsin, where Brett Favre draws more of a crowd on Sunday than any religious service, cheese is a staple food, it's sub-zero during global warming, current "fashions" come three years after they've hit it big with the rest of the world, and where all children by the age of ten can use a 12-gauge like it's their job. (Riley Smith '12 for Hamilton College) This sentence manages to hit every stereotype about Wisconsin held by outsiders- football, cheese, polar winters, backwardness, and guns- and this piling on gives us a good sense of place while also creating enough hyperbole to be funny. At the same time, the sentence raises the tantalizing question: maybe what is because of Wisconsin? High, high above the North Pole, on the first day of 1969, two professors of English Literature approached each other at a combined velocity of 1200 miles per hour. (David Lodge, Changing Places) This sentence is structured in the highly specific style of a math problem, which makes it funny. However, at the heart of this sentence lies a mystery that grabs the reader's interest: why on earth would these two people be doing this? First Sentence Idea 4: Counterintuitive Statement To avoid falling into generalities with this one, make sure you're really creating an argument or debate with your counterintuitive sentence. If no one would argue with what you've said, then you aren't making an argument. ("The world is a wonderful place" and "Life is worth living" don't make the cut.) If string theory is really true, then the entire world is made up of strings, and I cannot tie a single one. (Joanna ’18 for Johns Hopkins University) There’s a great switch here from the sub-microscopic strings that make up string theory to the actual physical strings you can tie in real life. This sentence hints that the rest of the essay will continue playing with linked, albeit not typically connected, concepts. All children, except one, grow up. (J. M. Barrie, Peter Pan) In just six words, this sentence upends everything we think we know about what happens to human beings. First Sentence Idea 5: The End- Making the Rest of the Essay a Flashback I’ve recently come to the realization that community service just isn’t for me. (Kyla ’19 for Johns Hopkins University) This seems pretty bold- aren’t we supposed to be super into community service? Is this person about to declare herself to be totally selfish and uncaring about the less fortunate? We want to know the story that would lead someone to this kind of conclusion. Many years later, as he faced the firing squad, Colonel Aureliano Buendà ­a was to remember that distant afternoon when his father took him to discover ice. (Gabriel Garcà ­a Mrquez, One Hundred Years of Solitude) So many amazing details here. Why is the Colonel being executed? What does "discovering" ice entail? How does he go from ice-discoverer to military commander of some sort to someone condemned to capital punishment? First Sentence Idea 6: Direct Question to the Reader To work well, your question should be especially specific, come out of left field, or pose a surprising hypothetical. How does an agnostic Jew living in the Diaspora connect to Israel? (Essay #3 from Carleton College’s sample essays) This is a thorny opening, raising questions about the difference between being an ethnic Jew and practicing the religion of Judaism, and the obligations of Jews who live outside of Israel to those who live in Israel and vice versa. There's a lot of meat to this question, setting up a philosophically interesting, politically important, and personally meaningful essay. While traveling through the daily path of life, have you ever stumbled upon a hidden pocket of the universe? (First line from a student in Stanford’s class of 2012) There’s a dreamy and sci-fi element to this first sentence, as it tries to find the sublime ("the universe") inside the prosaic ("daily path of life"). First Sentence Idea 7: Lesson You Learned From the Story You’re Telling One way to think about how to do this kind of opening sentence well is to model it on the morals that ended each Aesop's fable. The lesson you learned should be slightly surprising (not necessarily intuitive) and something that someone else might disagree with. Perhaps it wasn't wise to chew and swallow a handful of sand the day I was given my first sandbox, but it seemed like a good idea at the time. (Meagan Spooner ’07 for Hamilton College) The best part of this hilarious sentence is that even in retrospect, eating a handful of sand is only possibly an unwise idea- a qualifier achieved through that great "perhaps." So does that mean it was wise in at least some way to eat the sand? The reader wants to know more. All happy families are alike; each unhappy family is unhappy in its own way. (Leo Tolstoy, Anna Karenina) This immediately sets readers to mentally flip through every unhappy family they’ve ever known to double-check the narrator’s assertion. Did he draw the right conclusion here? How did he come to this realization? The implication that he will tell us all about some dysfunctional drama also has a rubbernecking draw. Now go! And let your first sentences soar like the Wright Brothers' first airplane! How to Write a Pivot Sentence in Your College Essay This is the place in your essay where you go from small to big- from the life experience you describe in detail to the bigger point this experience illustrates about your world and yourself. Typically, the pivot sentence will come at the end of your introductory section, about halfway through the essay. I say sentence, but this section could be more than one sentence (though ideally no longer than two or three). So how do you make the turn? Usually you indicate in your pivot sentence itself that you are moving from one part of the essay to another. This is called signposting, and it's a great way to keep readers updated on where they are in the flow of the essay and your argument. Here are three ways to do this, with real-life examples from college essays published by colleges. Pivot Idea 1: Expand the Time Frame In this pivot, you gesture out from the specific experience you describe to the overarching realization you had during it. Think of helper phrases such as "that was the moment I realized" and "never again would I." Suddenly, two things simultaneously clicked. One was the lock on the door. (I actually succeeded in springing it.) The other was the realization that I’d been in this type of situation before. In fact, I’d been born into this type of situation. (Stephen '19 for Johns Hopkins University) This is a pretty great pivot, neatly connecting the story Stephen's been telling (about having to break into a car on a volunteering trip) and his general reliance on his own resourcefulness and ability to roll with whatever life throws at him. It's a double bonus that he accomplishes the pivot with a play on the word "click," which here means both the literal clicking of the car door latch and the figurative clicking his brain does. Note also how the pivot crystallizes the moment of epiphany through the word "suddenly," which implies instant insight. But in that moment I realized that the self-deprecating jokes were there for a reason. When attempting to climb the mountain of comedic success, I didn't just fall and then continue on my journey, but I fell so many times that I befriended the ground and realized that the middle of the metaphorical mountain made for a better campsite. Not because I had let my failures get the best of me, but because I had learned to make the best of my failures. (Rachel Schwartzbaum '19 for Connecticut College) This pivot similarly focuses on a "that moment" of illuminated clarity. In this case, it broadens Rachel's experience of stage fright before her standup comedy sets to the way she has more generally not allowed failures to stop her progress- and has instead been able to use them as learning experiences. Not only does she describe her humor as "self-deprecating," but she also demonstrates what she means with that great "befriended the ground" line. It was on this first educational assignment that I realized how much could be accomplished through an animal education program- more, in some cases, than the aggregate efforts of all of the rehabilitators. I found that I had been naive in my assumption that most people knew as much about wildlife as I did, and that they shared my respect for animals. (J.P. Maloney '07 for Hamilton College) This is another classically constructed pivot, as J.P. segues from his negative expectations about using a rehabilitated wild owl as an educational animal to his understanding of how much this kind of education could contribute to forming future environmentalists and nature lovers. The widening of scope happens at once as we go from a highly specific "first educational assignment" to the more general realization that "much" could be accomplished through these kinds of programs. Pivot Idea 2: Link the Described Experience With Others In this pivot, you draw a parallel between the life event that you've been describing in your very short story and other events that were similar in some significant way. Helpful phrases include "now I see how x is really just one of the many x’s I have faced," "in a way, x is a good example of the x-like situations I see daily," and "and from then on every time I ..." This state of discovery is something I strive for on a daily basis. My goal is to make all the ideas in my mind fit together like the gears of a Swiss watch. Whether it's learning a new concept in linear algebra, talking to someone about a programming problem, or simply zoning out while I read, there is always some part of my day that pushes me towards this place of cohesion: an idea that binds together some set of the unsolved mysteries in my mind. (Aubrey Anderson '19 for Tufts University) After cataloging and detailing the many interesting thoughts that flow through her brain in a specific hour, Aubrey uses the pivot to explain that this is what every waking hour is like for her "on a daily basis." She loves learning different things and finds a variety of fields fascinating. And her pivot lets us know that her example is a demonstration of how her mind works generally. This was the first time I’ve been to New Mexico since he died. Our return brought so much back for me. I remembered all the times we’d visited when I was younger, certain events highlighted by the things we did: Dad haggling with the jewelry sellers, his minute examination of pots at a trading post, the affection he had for chilies. I was scared that my love for the place would be tainted by his death, diminished without him there as my guide. That fear was part of what kept my mother and me away for so long. Once there, though, I was relieved to realize that Albuquerque still brings me closer to my father. (Essay #1 from Carleton College’s sample essays) In this pivot, one very painful experience of visiting a place filled with sorrowful memories is used as a way to think about "all the other times" the author had been to New Mexico. The previously described trip after the father's death pivots into a sense of the continuity of memory. Even though he is no longer there to "guide," the author's love for the place itself remains. Pivot Idea 3: Extract and Underline a Trait or Value In this type of pivot, you use the experience you've described to demonstrate its importance in developing or zooming in on one key attribute. Here are some ways to think about making this transition: "I could not have done it without characteristic y, which has helped me through many other difficult moments," or "this is how I came to appreciate the importance of value z, both in myself and in those around me." My true reward of having Stanley is that he opened the door to the world of botany. I would never have invested so much time learning about the molecular structure or chemical balance of plants if not for taking care of him. (Michaela '19 for Johns Hopkins University) In this tongue-in-cheek essay in which Michaela writes about Stanley, a beloved cactus, as if "he" has human qualities and is her child, the pivot explains what makes this plant so meaningful to its owner. Without having to "take care of him," Michaela "would never have invested so much time learning" about plant biology. She has a deep affinity for the natural sciences and attributes her interest at least partly to her cactus. By leaving me free to make mistakes and chase wild dreams, my father was always able to help ground me back in reality. Personal responsibilities, priorities and commitments are all values that are etched into my mind, just as they are within my father’s. (Olivia Rabbitt '16 for Connecticut College) In Olivia's essay about her father's role in her life, the pivot discusses his importance by explaining his deep impact on her values. Olivia has spent the story part of her essay describing her father's background and their relationship. Now, she is free to show how without his influence, she would not be so strongly committed to "personal responsibilities, priorities and commitments." Want to build the best possible college application? We can help. PrepScholar Admissions is the world's best admissions consulting service. We combine world-class admissions counselors with our data-driven, proprietary admissions strategies. We've overseen thousands of students get into their top choice schools, from state colleges to the Ivy League. We know what kinds of students colleges want to admit. We want to get you admitted to your dream schools. Learn more about PrepScholar Admissions to maximize your chance of getting in. A great pivot is like great parkour- sharp, fast, and coming on a slightly unexpected curve. (Peter Waterman/Flickr) College Essay Introduction Examples We've collected many examples of college essays published by colleges and offered a breakdown of how several of them are put together. Now, let's check out a couple of examples of actual college essay beginnings to show you how and why they work. Sample Intro 1 A blue seventh place athletic ribbon hangs from my mantel. Every day, as I walk into my living room, the award mockingly congratulates me as I smile. Ironically, the blue seventh place ribbon resembles the first place ribbon in color; so, if I just cover up the tip of the seven, I may convince myself that I championed the fourth heat. But, I never dare to wipe away the memory of my seventh place swim; I need that daily reminder of my imperfection. I need that seventh place. Two years ago, I joined the no-cut swim team. That winter, my coach unexpectedly assigned me to swim the 500 freestyle. After stressing for hours about swimming 20 laps in a competition, I mounted the blocks, took my mark, and swam. Around lap 14, I looked around at the other lanes and did not see anyone. "I must be winning!" I thought to myself. However, as I finally completed my race and lifted my arms up in victory to the eager applause of the fans, I looked up at the score board. I had finished my race in last place. In fact, I left the pool two minutes after the second-to-last competitor, who now stood with her friends, wearing all her clothes. (From "The Unathletic Department" by Meghan ’17 for Johns Hopkins University) Why Intro Sample 1 Works Here are some of the main reasons that this essay's introduction is super effective. #1: It's Got a Great First Sentence The sentence is short but still does some scene setting with the descriptive "blue" and the location "from my mantel." It introduces a funny element with "seventh place"- why would that bad of a showing even get a ribbon? It dangles information just out of reach, making the reader want to know more: what was this an award for? Why does this definitively non-winning ribbon hang in such a prominent place of pride? #2: It Has Lots of Detail In the intro, we get physical actions: "cover up the tip," "mounted the blocks," "looked around at the other lanes," "lifted my arms up," and "stood with her friends, wearing all her clothes." We also get words conveying emotion: "mockingly congratulates me as I smile," "unexpectedly assigned," and "stressing for hours." Finally, we get descriptive specificity in the precise word choice: "from my mantel" and "my living room" instead of simply "in my house," and "lap 14" instead of "toward the end of the race." #3: It Explains the Stakes Even though everyone can imagine the lap pool, not everyone knows exactly what the "500 freestyle" race is. Meghan elegantly explains the difficulty by describing herself freaking out over "swimming 20 laps in a competition," which helps us to picture the swimmer going back and forth many times. #4: It Has Great Storytelling We basically get a sports commentary play-by-play here. Even though we already know the conclusion- Meghan came in 7th- she still builds suspense by narrating the race from her point of view as she was swimming it. She's nervous for a while, and then she starts the race. Close to the end, she starts to think everything is going well ("I looked around at the other lanes and did not see anyone. 'I must be winning!' I thought to myself."). Everything builds to an expected moment of great triumph ("I finally completed my race and lifted my arms up in victory to the eager applause of the fans") but ends in total defeat ("I had finished my race in last place"). Not only that, but the mildly clichà ©d sports hype is hilariously undercut by reality ("I left the pool two minutes after the second-to-last competitor, who now stood with her friends, wearing all her clothes"). #5: It Uses a Pivot Sentence This essay uses the time expansion method of pivoting: "But, I never dare to wipe away the memory of my seventh place swim; I need that daily reminder of my imperfection. I need that seventh place." Coming last in the race was something that happened once, but the award is now an everyday experience of humility. The rest of the essay explores what it means for Meghan to constantly see this reminder of failure and to transform it into a sense of acceptance of her imperfections. Notice also that in this essay, the pivot comes before the main story, helping us "hear" the narrative in the way she wants us to. Sample Intro 2 "Biogeochemical. It’s a word, I promise!" There are shrieks and shouts in protest and support. Unacceptable insults are thrown, degrees and qualifications are questioned, I think even a piece of my grandmother’s famously flakey parantha whizzes past my ear. Everyone is too lazy to take out a dictionary (or even their phones) to look it up, so we just hash it out. And then, I am crowned the victor, a true success in the Merchant household. But it is fleeting, as the small, glossy, plastic tiles, perfectly connected to form my winning word, are snatched out from under me and thrown in a pile with all the disgraced, "unwinning" tiles as we mix for our next game of Bananagrams. It’s a similar donnybrook, this time ending with my father arguing that it is okay to use "Rambo" as a word (it totally is not). Words and communicating have always been of tremendous importance in my life: from silly games like Bananagrams and our road-trip favorite "word game," to stunted communication between opposing grandparents, each speaking a different Indian language; from trying to understand the cheesemonger behind the counter with a deep southern drawl (I just want some Camembert!), to shaping a script to make people laugh. Words are moving and changing; they have influence and substance. From an Essay by Shaan Merchant ‘19 for Tufts University Want to write the perfect college application essay? Get professional help from PrepScholar. Your dedicated PrepScholar Admissions counselor will craft your perfect college essay, from the ground up. We'll learn your background and interests, brainstorm essay topics, and walk you through the essay drafting process, step-by-step. At the end, you'll have a unique essay that you'll proudly submit to your top choice colleges. Don't leave your college application to chance. Find out more about PrepScholar Admissions now: Why Intro Sample 2 Works Let's take a look at what qualities make this essay's introduction particularly memorable. #1: It's Got a Great First Sentence With the first sentence, we are immediately thrust into the middle of the action- into an exciting part of an argument about whether "biogeochemical" is really a word. We're also immediately challenged. Is this a word? Have I ever heard it before? Does a scientific neologism count as a word? #2: It Shows Rather Than Tells Since the whole essay is going to be about words, it makes sense for Shaan to demonstrate his comfort with all different kinds of language: Complex, elevated vocabulary, such as "biogeochemical" and "donnybrook" Foreign words, such as "parantha" and "Camembert" Colorful descriptive words, such as "shrieks and shouts," "famously flakey, "whizzes past," and "hash it out" "Fake" words, such as "unwinning" and "Rambo" What’s great is that Shaan is able to seamlessly mix the different tones and registers these words imply, going from cerebral to funny and back again. #3: It Uses a Pivot Sentence This essay uses the value-extraction style of pivot: "Words and communicating have always been of tremendous importance in my life." After we see an experience linking Shaan’s clear love of his family with an interest in word games, he clarifies that this is exactly what the essay will be about- using a very straightforward pivoting sentence. #4: It Piles On Examples to Avoid Vagueness The danger of this kind of pivot sentence is slipping into vague, uninformative statements, such as "I love words." To avoid making a generalization the tells us nothing, the essay builds a list of examples of times when Shaan saw the way that words connect people: games ("Bananagrams and our road-trip favorite ‘word game,’"), his mixed-language family ("grandparents, each speaking a different Indian language"), encounters with strangers ("from trying to understand the cheesemonger"), and finally the more active experience of performing ("shaping a script to make people laugh"). But the essay stops short of giving so many examples that the reader drowns. I'd say three to five examples is a good range- as long as they're all different kinds of the same thing. Several keys offer a good chance of unlocking a door; a giant pile of keys is its own unsolvable maze. The Bottom Line: How to Start a College Essay The college essay introduction should hook your reader and make her want to know more and read more. Good personal statement introductions will contain the following features: A killer first line A detailed description of an experience from your life A pivot to the bigger picture, in which you explain why and how this experience has shaped you, your point of view, and/or your values. You don’t have to write the introduction first, and you certainly don’t have to write your first sentence first. Instead, start by developing your story by telling it out loud to a friend. You can then work on your first sentence and your pivot. The first sentence should either be short, punchy, and carry some ambiguity or questions, or be a detailed and beautiful description setting an easily pictured scene. The pivot, on the other hand, should answer the question, "How does the story you’ve told connect to a larger truth or insight about you?" What’s Next? Wondering what to make of the Common Application essay prompts? We have the complete list of this year’s Common App prompts with explanations of what each is asking as well as a guide to picking the Common App prompt that’s perfect for you. Thinking of applying to the University of California system? Check out our detailed guide on how to approach their essay prompts and craft your ideal UC essay. If you’re in the middle of the essay-writing process, you’ll want to see our suggestions on what essay pitfalls to avoid. Working on the rest of your college application? Read what admissions officers wish applicants knew before applying. Want to improve your SAT score by 160 points or your ACT score by 4 points? We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

Thursday, November 21, 2019

Company Resources and Capabilities of Abercrombie and Fitch Case Study

Company Resources and Capabilities of Abercrombie and Fitch - Case Study Example In the following intangible assets i.e. human assets and brand and image assets of company are described.Human assetsAbercrombie and Fitch as a big retailer of clothing recruit the young boys from colleges, as they look like the catalog models. American look is used to judge the personality of a new candidate. Shoppers prefer to buy the products from stores where staff looks as they act in the advertisements. In some respects hiring a good looking person is not illegal but discrimination is found in regards of sex, age and ethnicity. People having retail experience complain as they are not hired; instead of that young good looking people having no retail experience are recruited (Barlow and Stewart, 2006). Brands and imageCompany focuses on the customers’ demands and continues moving along the customers’ value chains. Company targets the youth people aged between 14 and 22 years old to sell the sports and other products. Some important brands of company include as Aberc rombie & Fitch, Ruhel No 924, Hollister Co., Gilly Hicks and Abercrombie. All of these brands are produced ensuring the focus and engagement of customers. Company operates at different segments and caters to potential and existing customers at different stages.This part is focused to see the distribution capabilities and strategic flexibility as capability resources of the company. Distribution capabilities of company to fulfill the orders of its customers as well as other companies are an enhanced feature.

Wednesday, November 20, 2019

International Business Assignment Example | Topics and Well Written Essays - 1000 words

International Business - Assignment Example Wal-Mart is the leading entity in retail business globally. It commenced operations in mid-1950s in Arkansas. Later, the entity expanded on a national level then on a global level. The entity seeks to offer the lowest prices in the market. Consequently, the entity attracts enormous clientele. The attractive pricing offered by this entity has priced out the other competitors since the clientele seek to maximise their purchasing power. Wal-Mart’s enormous revenues and stringent cost management have allowed the entity to avail their merchandise at reduced prices. The entity has presence in most regions globally. Nonetheless, the entity has not taped into the Middle East market. The entry of Wal-Mart into this market will alter the dynamics of the retail sector. Wal-Mart’s entry into the UAE market will require proper strategizing. Such strategizing is imperative for a venture of this magnitude. Ill-advised ventures primarily culminate in failure and losses. It is crucial t o make decisions pertaining to ventures on credible information to avoid such a scenario. My knowledge on the dynamics of the UAE economy will assist me in advising Wal-Mart management appropriately. Additionally, the location of retail store will have a considerable implication on the revenues of the entity.rt. Consequently, I will provide the management of Wal-Mart with strategic locations that will enable the entity attract enormous clientele. The above details elaborate some of my roles in the matching and networking of Wal-Mart. Objective of joint venture or strategic alliance Joint ventures denote a business founded on an accord between various individuals. The accord elaborates the input of each party in the venture (Gutterman, 2002). The accord elaborates how long the agreement binds the parties. In this scenario, Wal-Mart will require information on the market and store. As a party in the joint venture, I will provide stores located strategically across UAE. A strategic all iance is cooperation that aims at accomplishing specific objectives. An example of a strategic alliance is the North Atlantic Treaty Organization (NATO) where the parties involved aimed at securing their nations against military adversaries. In the above case, Wal-Mart aims to boost its revenues via expansion into new market. Similarly, I aim at boosting my income by renting my store to a client that will offer better returns (Frank, 2006). Scope of business This joint venture relates to the retail industry. The prospects of the industry are enormous. The UAE population has generally high income. Consequently, the citizenry have substantial income that they can expend. Conclusively, the market in this nation has immense potential that is unexploited. Additionally, UAE’s retail market lacks a dominant entity. As such, the market is distributed equally among the key players in the sector. This signifies that Wal-Mart can enter the market and attain dominance. Wal-Mart can domin ate retailing since it offers lower prices. Reduced pricing is an aspect of the firm that

Sunday, November 17, 2019

Effective Presentation Essay Example | Topics and Well Written Essays - 500 words

Effective Presentation - Essay Example Leveraging reputation many times means reminding others of one’s past perhaps through stories. Character shows that one is a 3 dimensional human, with a few flaws. It presents them as affected by the same problems and pressures as others and then shows their virtue and values. Credibility depends on expertise and how this is portrayed. For people to believe you, they need to see that you believe in yourself. It requires one to talk as if they cannot be challenged and shows others to look up to them. Pathos appeals to the emotions of those listening, seeking to excite them or rouse their interests. One can do this by appealing to the values of the people. For example, one can tell stories of poor values and how they harmed innocent people. Most people involved in dubious charity organizations to uplifting the living standards of the poor in developing countries, use pathos to convince their sponsors. Ethos is then used to show ones values and how important other people are to you. The approach, though very inhumane, seems to work as people in developing countries have become rich through using funny methods such as the poor as their stepping stone to richness. You can also work with their goals and interests and perhaps challenge their beliefs. It involves use of language to affect emotions. Touching on the emotions of the people is the easiest way to win them over, and this trait makes pathos a great way of persuasion. Logos focuses on the argument. It uses cool logic and rational explanations and evidences to convince listeners. Scientific proof is based on empirical evidence so that if one argues without evidence, a scientist would dismiss the argument as metaphysical. Evidence cannot be refuted, it is difficult to deny without bringing up the question of its validity. It can include statistics, pictures or even recounted experience. It may also be evoked when giving evidence to give

Friday, November 15, 2019

Philosophical Definition of Justice: The Role of Accounting

Philosophical Definition of Justice: The Role of Accounting What is Justice? Justice means different things to different people. It is very much a culturally determined concept that requires an innate understanding of a particular person or group of people. For the purpose of this research paper justice is defined as the judgment and process involved with making something that is wrong or bad, right and good. Justice helps us as a society distinguish wrong from right and corrects what is wrong by making it right. But what is right and what is wrong? What is fair and what is just? If something is wrong or unfair, how should society make it right? Such questions have been asked since the beginnings of human interaction. Perhaps under a monarchy justice, for right or wrong, is more easily determined as it is simply what the supreme ruler (or monarch) feels is just or fair. Under a monarchy or aristocratic rule, there is only one ruler and what that individual feels is right, just, or fair, simply is and often cannot be questioned. However, within the realm of more contemporary political systems such as democracy, the ideology of justice, while arguably more fair, can be much more difficult to establish and understand. Democracy, at least in theory, grants the power to the people and therefore places the burden of justice or defining what is fair or equal upon the masses. Since different people have different belief systems they are often in disagreement on what is right or what is fair and have differences of opinion when it comes to justice. Without the aristocracy, justice becomes a very argumentative and ambiguous concept. Philosophy, the Various Schools of Thought, and their Influence on the Ideology of Justice Disagreements over what is fair (or just) have been around since the beginning of time, almost certainly since the very first of human interactions. At first glance we probably think we have a fairly uniform understanding of what justice might or should be. For example if someone commits premeditated first degree murder, most would probably agree the individual should be jailed and, depending on your belief system, either face a life sentence in jail or the death penalty. If someone embezzles money from their company, most would insist the individual should be forced to make restitution and face additional criminal or civil penalty. But even in the seemingly straightforward examples above, and within the realm of a relatively homogenous audience (those reading this paper), one can already start to see how complicated the ideology of justice can be. For example, some have very strong feelings about the death penalty and insist that no crime, even murder, would justify ending another persons life. Additionally, some feel that crimes such as embezzlement are a form of victimless crime and would never warrant a punishment as severe as jail time since no one individual had been harmed. (Hanlin 2004, pp. 527) Within the relatively straightforward scenarios above, one can already begin to imagine the diversity of opinions as to what is just and fair. Should the murder be murdered? Should the embezzler be jailed? What if he only stole the money to pay for chemotherapy for his dying wife? Luckily, numerous philosophers and historians have provided us with rich literature that helps us decipher the complex ideology of justice. In fact, it is only after studying and critically evaluating several of these philosophers, their different schools of ethical and moral thought, and the way they define justice that one can start to understand the differences in perceptions of justice around the world. The next sections provide brief introductions into several of the various schools of ethical and moral thought and provide some insight into the individual philosophers that have undoubtedly helped to shape ours and others understanding of justice. It is only after considering the various schools of thought that we can start to understand the differences in the perception of justice that exist around the world. Utilitarianism Jeremy Bentham (1748-1832) was a utilitarian and insisted that justice is doing what will produce the greatest happiness for the greatest number of people. (Justice a Reader pg. 9) The utilitarian school of thought considers the principle of utility as the basis of moral law. Bentham defines utility as whatever promotes pleasure or prevents pain. (Justice A Reader pg. 9) The major criticism / objection to Benthams utilitarian principals come from the perspective that maximum utility, or collective happiness, may come at the expense of violating individual rights. (Justice A Reader pg. 9) In order to refute some of the criticisms of Benthams utilitarianism, John Stuart Mill (1806-1873) argued that the idea of justice rests ultimately on utilitarian considerations but also requires a respect for individual rights. (Justice A Reader pg. 9) But even with Mills approach to justice, it becomes extremely difficult to choose and/or decipher between individual rights and the majority or maximum utility. This often leaves us with questions of where to draw the line between the greatest good for the majority and the protection of individual rights. Libertarianism Milton Friedman and other libertarian thinkers were advocates of free markets and critics of government regulation. (Justice A Reader pg. 49) Underlying their (libertarians) laissez-faire stance is the idea that each of us has a fundamental right to liberty – a right to do whatever we want with the things we own, provided we do not violate other peoples rights to do the same. (Justice A Reader pg. 49) Contrary to utilitarian thought, libertarians would never sacrifice individual rights for maximum utility or the benefit of the majority. According to the Libertarians, only a minimal government is necessary. In essence the government should only be put in place such that it enforces contracts, protects private property, and keeps the peace. (Justice A Reader pg. 49) Justice would ensure that we own ourselves and the fruits of our labor, and therefore, as the proprietors of our own person, each of us has the right to decide what to do with our bodies and our labor, with the money we earn, and the goods we possess. (Justice A Reader pg. 49) Justice would be the protection of those rights as well as the individual rights of others. The biggest challenges to libertarian policy usually come in the form of paternalist and/or redistributive laws. Paternalist and redistributive laws typically are enacted such that a society can tax the rich to help the poor. While utilitarian principles strongly favor such laws, Libertarians typically argue that such laws are a form of coerced charity that makes every person the property (perhaps even the slave) of the majority. (Justice A Reader pg. 49) Pure Libertarianism teaches that welfare is a violation of individual rights. Liberationists believe that while the poor should have every right to better themselves, that right should not come at the expense of anyones individual right to what they own or produce. Egalitarian A third school of thought that attempts to define the role of justice in society is egalitarianism. John Rawls (1921-2002) was often described as an egalitarian liberal (Justice A Reader pg. 263) and defined justice as fairness. Rawls believed that justice is a social contract in which people come together to choose the basic principles that will govern their society and proposed that the way to think about justice is to ask what principles would be chosen by people who came together behind a veil of ignorance that temporarily deprived them of any knowledge about where they would wind up in society. (Justice A Reader pg. 203) Accordingly, Rawls moral reasoning requires us to be abstract from the particular circumstances in which we find ourselves (Justice A Reader pg. 203), and justice is the first virtue of social institutions, as truth is of systems of thought. (Justice A Reader pg. 203) Rawls rejected utilitarianism and believed that certain individual rights are so fundamental that utilitarian considerations should not override them. (Justice A Reader pg. 203) However, contrary to Freidman and the libertarians, Rawls did not believe that the results of a free market are necessarily fair and was not opposed to the taxation of the privileged to help the poor. In Rawls opinion it would be acceptable, under certain circumstances, to take from the privileged as long as it were helping the underprivileged. Accounting and Justice Regardless of how you define justice or what school of thought you most closely relate to, it is clear the accountant plays a significant role in the establishment and preservation of justice for society. Accounting is the language of business (Bloomfield, 2008) and without it justice cannot exist. Since the beginnings of specialization, when humans stopped being self sufficient and started specializing, bartering, and trading, accounting has become a critical part of human interaction. In todays society accountants serve in many roles critical to the defense and preservation of justice. For example, in the U.S., IRS accountants ensure that citizens pay the appropriate amount of tax, forensic accountants provide investigative services for criminal and civil proceedings, and many of the FBIs anti-terrorist agents use their accounting backgrounds to trace terrorist funding. History of the Spanish Empire One only has to look back a few hundred years to see a perfect example of how the role of an accountant can protect and help preserve, or fail to protect and preserve, an entire civilization. In his book For Good and Evil – The Impact of Taxes on the Course of Civilization, Charles Adams describes how tax fraud lead to the demise of one of the largest and most wealthy empires found in modern times – Imperial Spain. Around the time Christopher Columbus discovered the new world (the 14th and 15th centuries), the Spanish Empire was the strongest empire in the world which has never been equaled in terms of size or money. (Hanlin 2004, pp. 529) It controlled significant portions of Europe, the Americas, Africa, Asia, and Oceania (Australia and the Pacific Islands), and at its peak Spains conquered overseas empire was the largest the world has ever known. (Hanlin 2004, pp. 529) However, in the 17th century the vast empire started to disintegrate. Contrary to conventional wisdom, it was not the English fleet defeating the Spanish Armada that brought down the Empire, rather it was tax evasion and revolt by the masses against the patronage system that ultimately lead to the bankruptcy of the empire. After several revolts from within the empire, and long civil war, the Spanish Empire was forced to increase taxes to pay soldiers to put down the various rebellions. As a result, many of the people in the colonies engineered what was probably the best system of fraud and evasion that history has ever known. (Hanlin 2004, pp. 530) When the Spanish authorities tried to tax goods that passed through the major ports, the Spanish businessmen created complicated schemes to have silver and gold shipped to alternate ports away from the customs officials, even laundering it through foreign countries. (Hanlin 2004, pp. 530) In order to avoid the Royal Fifth – a 20% cu stoms tax and a 35% convoy tax on good from the colonies, the Spanish businessmen transformed commerce into one massive smuggling operation by avoiding the authorities and therefore the taxes. (Hanlin 2004, pp. 530) The Empire tried to stop the smuggling and division of money and goods away from the taxing authorities but simply did not have the means to control and stop the smuggling and tax evasion. As a result, the overseas empire could not defend itself and stealing the colonies of Spain became an international sport as most of the colonies were lost to the British, Dutch, and eventually the United States. Contemporary Accounting and Justice Given its role as the language of business, accountings integral role in society continues to grow as global economies grow and become increasingly interconnected. World GDP has grown from $1.34 trillion in 1960 to $60.6 trillion in 2008. (The World Bank, 2009). The Association of Certified Fraud Examiners estimates that in the U.S. 7% of total GPD is lost to fraud and injustice. (ACFE, 2008) When applied to a global GPD of $60.6 trillion loses resulting from fraud and injustices are estimated to have been $994 billion in 2008. $994 billion is a staggering number but in fact may be understated as many developing countries face an even higher percentage of fraud due to the lack of infrastructure and the ability to combat fraud. According the Corruption Perception Index (CPI), the U.S. ranks 19th (with 1st indicating the least amount of corruption) out of 182 countries surveyed for the amount of perceived corruption within a particular country indicating that, on a global scale, losses probably well exceed the trillion dollar mark annually. So who is best equipped to protect and defend the innocent from the injustices of fraud? The answer is simple, the accountants around the world. Accountants understand the language of business better than anyone and therefore are best suited to be the defenders of justice and fight the injustices that exist across the globe. Just or unjust, they may have even been able to preserve the Spanish Empire. Distributive Justice Another manner in which accountants play an integral role in society is through distributive justice. Utilitarian principles have led to many governments and societal systems that incorporate and rely upon paternalist or redistributive laws. For example, the U.S. and many other countries tax their wealthy citizens and use the funds to run social support programs for the poor such as welfare, unemployment, section 8 housing, etc. Such programs are a form of distributed justice. Robert Nozick describes distributive justice as follows: In contemporary political theory, distributive justice is primarily about the allocation of income, wealth, and opportunity. (Justice A Reader pg. 263) If distributive justice does represent the allocation of income and wealth, than who other than that accountant, who understands the language of business and taxation, would be best equipped to establish and preserve distributed justice? Another example of distributive justice and the role that an accountant plays is the concept of price gauging. Michael Sandel uses a great example in his teachings at Harvard when discussing the events that often transpire in the aftermath of a hurricane. Often, in the days following a major hurricane, for example Hurricane Charley in 2004 and Hurricane Katrina in 2005, local retailers charge prices for common goods such as bags of ice and gas powered generators in excess of 1000% of their normal price. (Justice, 2009) Should such practices be considered simply the effects of supply and demand or is it injustice on the part of the retailer in the form of price gauging? Regardless of your opinion on price gauging laws, it is evident the accountant is best equipped to understand and determine whether or not price gauging exists and how to best allocate monies. Who other than the accountant would understand all the transactions taking place between retailers and consumers? In both cases above, the enforcement of paternalistic laws and analysis of price gauging activities, accountants are the ones that ensure monies are appropriately being collected and allocated, thereby defending justice as a society sees fit. Justice and the Role of the Accountant Globally Increasingly, corporations and businesses are taking on the global environment. This requires that accountants and auditors be able to identify the different risks associated with international interconnectedness and be able counteract these risks with the necessary precautions. The global environment adds additional complications for the role of the accountant and actually increases the responsibilities as the defender of justice. In a global spectrum, there are many different laws and regulations and thus, the role of the accountant changes depending on the environment in which the rules are generated. Culture is a huge influence on accounting regulation. Additionally, culture is intertwined within the market and political forces that help to shape the resulting accounting system. The different interaction of these forces in an environment helps to determine the place of the accountant in the economic system, which has a direct effect on the accountants role as the defender of just ice. Justice can only prevail in a society that embraces it. Perceived levels of corruption can be indicative of the state of the economy of a particular country which can help to define or determine the role of the accountant. If there are very few cases of fraud, but high levels of corruption perception it can be an indication that the appropriate level of justice is not being achieved. If enforcement of laws and regulation is inconsistent then a tougher approach may be needed to combat corruption. Transparency International states that in order to minimize corruption there needs to be strong oversight by governments, law enforcement, media, and the society. If a country is lacking oversight, corruption can continue to get worse. As a result, the role of the accountant in these environments would be limited since rules, laws, and regulations are not embraced and enforced. Regulation is only part of the battle. Change will only be effective if it comes from a commitment that is made by businesses and governments of all sizes. Stronger institutional oversight is needed across the world. There needs to be strict legal frameworks and more alert regulation by enforcement agencies in addition to accountants and auditors that ensure lower levels of corruption. As noted in an article issues by Transparency International, persistently high corruption in low-income countries amounts to an ongoing humanitarian disaster. According to the CPI index, China has improved over last year showing that their efforts to reduce corruption by enacting reforms, the implementation of forceful investigation, and intense sentencing have created less perceptions of corruption than before, but still remains a very serious problem. Norways score indicates that as a result of some serious scandals that have emerged over the last few years there is a significant problem in the private and public sectors. However, a growing number of cases being investigated and prosecuted demonstrates that they are at least trying to make headway. Italy is declining in the corruption index because of severe fraud and corruption that exist in the public health system and because of the recent arrests of politicians and public officials in the Abruzzo region. France also has also seen several cases of public officials that were connected to corrupt activities surface recently. Somalia, having the lowest CPI score highlights that there is a link between economic and political collapse. Additionally, Iraqs score of 1.3 shows the importance of establishing solid and functioning institutions capable of preventing corruption and implementing the rule of law. In all cases, the examples provide insight and indicate a need for regulation and an increased role for accountants because justice is not being found. Accounting Regulation Globally Accounting rules can indicate a lot about a country. Accounting rules are created in such a way that they fit the environment that they exist in, which varies across countries and cultures. If society wishes to protect the investor, the accounting system will have disclosure rules that enable investors to gain information and protect themselves. While some countries are developing regulations that contain investor protection improvements, in many cases much more work needs to be done. The manner in which markets function and the way politics are conducted greatly affect accounting systems and often lead to drastic differences across countries. The role of the accountant and, furthermore, the way that justice is enforced will also vary greatly amongst countries. Common law countries differ from codified law countries because common law countries have an independent body to interpret the law. Accounting rules in common law countries are determined by the private sector and require lengthy disclosure since there are no close relationships with corporations. However, code law countries require that corporations be heavily involved the government. The government often includes banks, labor unions, and major suppliers in rule-making decisions. As a result, transactions in these countries tend to be focused more on private information. There are institutional differences between all countries. Institutional differences enable economic and accounting systems to differ, thus the role of the accountant and the justice that results will differ amongst these countries. Accounting regulation in Germany allows more discretion on the accountant because it is written in more general terms. However, in France the regulation is more rigid, enables less discretion, and thus provides less wiggle room on the part of corporations. In Switzerland there are very few disclosure requirements, which can facilitate the reporting of smooth earnings through the usage of hidden reserves. Further, some accounting systems are difficult to compare because they do not fit within any particular mold. For example, the accounting system in Finland was created specifically for use by the foresting industry. By looking at international comparisons of accounting systems, it is evident there is no single way of performing accounting. As a result, the accounting rules are different and change to become an integral part of the markets and politics of each country and culture. Market demand affects the financial statements because the corporations must pay to prepare them. The political environment is important because the government has the ability to control regulators and possibly interfere with regulation. In order to perform and understand the different accounting processes, accountants must be aware of the different forces that exist in a particular country. By being aware of the different forces, accountants will be able to more aptly ensure that justice prevails in the country they operate. As evidenced above, accounting regulations vary across countries, time, and cultures which causes significant variations in the role of the accountant. While countries have been extending efforts to strengthen accounting rules and oversight, this alone cannot and will not prevent future fraud. (Leuz, 2002). But there are many benefits to implement strong laws and enforcement in order to protect shareholders rights. U.S. firms are not the only ones experiencing problems, as many firms globally are suffering from accounting irregularities. Some countries experience self-dealings and misappropriations of profits because of weaker legal measures. Weak legal measures create a greater incentive to manipulate the financial statements to conceal poor business performance. Manipulation is less apparent in places where outside investors have legal rights to vote out corrupt managers. However, manipulation is predominant in places like Austria, Italy, Germany, Southeast Asia, South Korea and Ta iwan, because they do not have investor protection. East Asian Perspective The East Asian countries, Hong Kong, Malaysia, Singapore, and Thailand can help accountants see the way that accounting standards interact with the incentives of managers and auditors. (Ball, Ashok, et al, Incentives versus standards) The accounting standards in these countries come from a common law environment. Common law countries generally create high quality financial reporting. However, in these countries the preparers incentives generate low quality financial statements. The preparer incentives again, depend on the market and political forces and how these forces interact with one another. Market forces are dependent on the demand for high-quality financial reporting. The political forces depend on the government involvement in the creation and enforcement of the regulation. The interaction of these forces with the accounting system can drastically change the role of the accountant in these countries. The standards themselves are viewed as high-quality, but the institutional s tructure creates incentives for preparers incentives to issue low-quality financial reports. Financial reporting in East Asia generally exists with an incentive structure that is similar to a code-law model. However, the East Asian countries do not follow that model. Their governments have code-law reporting incentive features, but also have indications that the environment reduces the financial reporting quality. The large amount of family-owned businesses and enterprises is a cause for the low need of quality financial statements. One family generally owns investments that are inter-related. These networks are commonly referred to guanxi networks. These networks attempt to take away the demand of required disclosures and timely loss recognition and it also reduces the communication required with stakeholders. The extent of government involvement in the standard setting and the financial reporting practice differs across these countries. Political factors can create an incentive to hide large profits and losses. The political environments in these East Asian countries have a tendency to want companies to succeed, so they recommend companies hide losses. They also are afraid of other countries becoming involved in their practices because they do not want to be held accountable for any misstatements. The companies are also expected to report smooth earnings, which reinforces the desire to report, cover, and hide losses. Litigation is minimal in these countries since there is a large incentive to hide earnings, which the government reinforces. There have been very few cases of judicial actions in these countries. Audit quality in these countries is poor primarily due to lack of auditor independence. The influence and independence of the accounting profession is an indicator of ineffective enf orcement of accounting standards. Considering the financial incentives for managers and auditors there is a greater incentive for reduced timeliness and conservatism in accounting earnings. Fraud is continuing to go undetected in Hong Kong. Although there is a 22% incidence of fraud, much more is expected to be going on given the different forces that are currently having an effect on the country. As a result, currently more scrutiny is being given to the monitoring of financial transactions and corporations are beginning to make it a priority. There are currently programs that are offered for certification in forensic accounting, which is having an impact on fraud detection. Most of the fraud cases that exist in Hong Kong are internet banking fraud, computer fraud, misuse of corporations credit card, and electronic funds transfer fund. There is a need for more forensic accountants in Singapore in order to ensure sufficient justice as many significant fraud cases are going undetected. Two important fraud cases involved Fibrechem Technologies and Oriental Century. In the Fibrechem Technologies audit, Ernst Young Singapore were not certain of the cash and trade debtor balance. KPMG had the same problem with Oriental Century. Another notable case is one in which a Singapore monk, who was in charge of Singapores well-known charities, received 10 months in prison for committing fraud. In Malaysia, the role of accounting in the fight for justice is very small. Crimes are beginning to become more and more complicated and controlled but forensic accounting is viewed as a service that only larger companies can afford. This makes catching fraud more difficult. Cases that are investigated are generally handled by the Bukit Aman Commercial Crime Division. This group was able to catch a large fraud that involved the CEO and two others of Transmile Group Bhd for publishing misleading financial statements and has often been called Malaysias Enron. Fraud and forensic accounting is a relatively new topic in Thailand. According to an Ernst Youngs global survey, more than half of the companies in Thailand have suffered significant fraud. The management of the corporations was responsible for over half while employees ranked second, responsible for 45% of the fraud incidents reported. Asset misappropriation was the biggest concern. (MPA Program: Forensic accounting project) The commercial crimes in Thailand are becoming more and more complicated and organized. Forensic accounting is used to combat this to an extent, but is only utilized in the public sector. It is also noted in Thailand that there remains an enormous amount of well documented corruption related to the government amounting to billions of US dollars. There are many cases where Thailands auditor general, Jaruvan Maintaka, was able to bring about cases against members of the government but there are even more cases linked to the military involving loans from politicia ns. Chinese Perspective This accounting profession is still at the early stage of development in China, and a lack of skilled professionals creates problems for regulators. To a large extent the accounting standards and practices in China lack conservatism Doupnik and Perera note in their International Accounting textbook. There are also no sound interpretations of the relevant requirements that need to be implemented to have an effective accounting system. The theory of true and fair presentation and transparency may not be clearly understood by Chinese accountants. Until the 1980s, those who carried out accounting work were not held in high regard which had a very negative effect on the development of the accounting profession in China. Unlike in other countries, accounting and auditing have taken different paths in their development as rival disciplines with the support of different government agencies. However, there has been some growth in the accounting profession due to the recent economic reform pro gram and the demand for financial information from investors has increased. There are many fraud cases evident in China. One high-profile case that deserves mentioning was with Zhu Xiaohua who was the chairman of state-owned company, Everbright Group. Zhu was convicted to 15 years in prison for taking $500,000 in bribes. These bribes were taken between 1997 and 1999. The bribes were for the purchase of shares in a company that resulted in large losses. Another example of fraud in China was when a business woman, Du Yimin, was sentenced to death for running a Ponzi scheme that cheated investors out of YUAN700m ($102 million). (Lin, 2009) According to Lin, the Chinese Ministry of Public Security has been stepping up such prosecutions and says there are now 1,416 similar cases open, involving YUAN10bn ($1.5 billion) in investors money. In China it is still possible to receive the death penalty for fund-raising fraud, however, if a Chinese person is charged with collecting money illegally from private investors, the maximum sentence is 10 years in prison. In Chi na is evident that ethics are not being followed across the board. Japanese Perspective Japan also differs from other cultures and has a different role of the accountant and effectively different need for justice. The Japanese attitudes towards external auditors and the audit function are different from others. This is due to the cultural value orientation of not trusting someone from outside the group. Companies are not under pressure from their main providers of finance to disclose information publicly and companies are reluctant to provide information voluntarily. As a result, the a