CV Creation Essay Example | Topics and Well Written Essays - 750 words

CV Creation - Essay Example r the new joiner to ensure a smooth transition into the company; coordinate with the Line departments and employees on employee separation to collate all company items to be returned by the employee prior to leaving and coordinate with the concerned to ensure all items are collected back to ensure a smooth employee exit process; compile and maintain updated files, records and databases related to department activities for record purposes and to ensure easy retrieval of the same; prepare relevant and timely reports for Manager review and highlight areas of concern for decision making and corrective actions; check the pantry inventory and ascertain adequate inventory stock by replenishing them timely to ensure employee satisfaction Arrange summer training/ internal ship program for UAE nationals in the company as per requirement from various educational institutions to ensure DPG’s commitment towards the society in developing UAE nationals; prepare relevant reports/statistics/surveys related to Junior Trainees in order to provide management information; identify suitable platforms like career fairs, universities etc to source potential UAE national candidates for the company to develop them for future roles Over sixty trainings arranged for internal staff (sales people, technical training, upper management, etc); coordinating with experienced external trainers from various training companies; responsible for writing weekly progress reports for submission to top management; keep an up to date filing system includes proper attendance sheets, certificate copies, feed back forms and training evaluation after each training session as an ongoing basis; prepare summary of training attendees based on the database provided by service team at the end of every month to know the progress of training programs; make sure that the training venues are booked according to the calendar and the training materials are readily available for each session Wrote periodic reports to

The Popularity of Mixed Martial Arts Essay Example for Free

The Popularity of Mixed Martial Arts Essay For many fight fans, the allure of Mixed Martial Arts (MMA) has surpassed a traditional boxing match in terms of action and excitement even though Mixed Martial Arts is nothing new. In a sense, all martial arts styles have guided us to the creation of what we now refer to as MMA. Along with this and for quite some time, possibly before history was ever documented, fighters of all levels and styles have been practicing and testing their skills. But with change in time, so did the sport in many aspects. Through the many years of evolution, Mixed Martial Arts is currently the most popular and the fastest growing sport in the world. Having started around 648 B. C. in Greece, the most primitive contact sports or martial arts with few rules or a â€Å"no-holds-barred† concept was called pankration, placing itself amongst the other sports in the Olympic games. (Rousseau) It was an aggressive sport, a combination of boxing and wrestling techniques. In the 1800s, â€Å"no-holds-barred† events occurred when wrestlers who represented various martial styles competed throughout Europe. â€Å"Merikan† fighting in the early 1900s, which featured boxing versus Jiu Jitsu masters. Bruce Lee was significant having influencing MMA as he conquered in boxing, karate, judo, and other styles and combined them to develop a form of fighting greater than any other. His contributions have not gone unnoticed, as Ultimate Fighting Championship (UFC) President Dana White has gone so far to call Lee, â€Å"the father of mixed martial arts. † (â€Å"Mixed Martial Arts Timeline†, 2007) With a new legion of fighters who train in various styles, the sport of MMA has greatly come together, to include the founding of the Ultimate Fighting Championship in 1993, which quickly became an overnight success. Mixed Martial Arts has â€Å"achieved a high level of popularity around the globe in recent years† thanks to the Ultimate Fighting Championship, especially being supported in Japan and the United States. With stars such as Chuck Liddell, Rampage Jackson, Randy Couture, Tito Ortiz, Rashad Evans, and Wanderlei Silva leading the way, the sport was venerable to a break through and achieved mainstream popularity. Regular coverage on ESPN and promotion in the pages of such popular publications has shown mixed martial arts continuing its spectacular rise having â€Å"surpassed boxing in popularity and poised for bigger and better things†. Megamass). Besides being a real show of entertainment, MMA is a sport of high-performance. As was the case with most martial arts at the time, fighters were typically skilled in just one discipline and had little practice when facing opponents with different skills. When the Ultimate Fighting Championship first started, there were few rules, no division of weight classes, time-sensitivity, or security equipment. For example, Keith â€Å"The Giant Killer† Hackney, with a 9† height difference and 400-pound weight difference, faced Emmanuel Yarborough at UFC 3. â€Å"UFC History†) Many martial artists held that having the skill could overcome such advantages, that a â€Å"skilled fighter could use an opponent’s size and strength against him. † (â€Å"UFC History†). It was quickly proved with the many defeats by 170-pound Royce Gracie that the outcome is not always determined by the size of a person. The UFC hit success on Pay-Per-View and home video almost instantaneously due to the originality, realism, and wide press coverage, even though not all of it was positive. The blood and brutality of the sport generated a loud and powerful backlash. The disposition of the rapidly increasing sport hastily brought attention to the authorities. UFC events were then banned in a number of States. In order to subsist, the UFC improved its cooperation and collaborated with the state athletic commissions and deliberated its rules to eliminate the less acceptable elements of fights, while preserving the core elements of striking and grappling. Weight classes were established, and gloves became mandatory. Then there was the introduction of restrictions on permissible striking areas, barring head butts, groin strikes, strikes to the back of the neck and head, kicks to an opponent who was down, small joint manipulation, pressure point strikes, and hair pulling. When the time limit of five-minute rounds was introduced, the UFC had become acknowledged as a sport rather than an act or spectacle. By 2001, the UFC â€Å"brand† had completely restructured Mixed Martial Arts into a highly systematic and controlled combat sport. With Mixed Martial Arts booming with popularity, training centers and dojos are filling up with new students everyday. Many of the professional fighters have opened gyms where they train the next generation of fighters to become the next champion. Amateur fight nights are organized all the time in order for the more novice fighters to work their way on getting recognized for a chance to go professional. Shows like Ultimate Fighter on Spike TV is an example of up and coming professional fighters training and fighting to win a chance at a professional contract with the Ultimate Fighting Championship. If not for the next championship title, many people fight for the fun nature of the sport. Combat sports, even now with the rules and regulations, is still and always will be a popular blood sport. The fans are intrigued to see strength and skills prevail in fights. Adrenaline runs through the roaring crowds as they cheer on their best contenders. From the days of the Coliseum to â€Å"the Octagon† at the Mandalay Bay in Las Vegas, Nevada, and the quick rise in gym openings and more live-aired Pay-Per-View events, Mixed Martial Arts has become a prominent commonplace in both the martial arts world and the entertainment industry.

Why Is There No Universally Accepted Accounting Theory?

Why Is There No Universally Accepted Accounting Theory? Abstract This paper discusses the statement: there is no universally accepted accounting theory. In addition, it offers some basic and historical background regarding accounting and discusses the different approaches to develop an accounting theory, before describing three common accounting theories. Finally, the reality of the above statement and the factors that confront a universal accounting theory are debated. Introduction Accounting is a very old science as it is strictly related to the first forms of trade in the old world. According to Belkaoui (1992: 22), the Committee on Terminology of American Institute of Certified Public Accountants (AICPA) defines accounting as follows: Accounting is the art of recording, classifying and summarising in a significant manner and in terms of money, transactions and events which are in part at least, of a financial character, and interpreting the results thereof. Belkaoui (1992: 22) believes that such a definition is limited and a broader alternative is offered that defines accounting as: The process of identifying, measuring and communicating economic information to permit informed judgments and decisions by users of the information. Historical Background The history of accounting is of importance to those wishing to understand existing and future accounting practices. Historically, the first form of accounting practices was bookkeeping. Bookkeeping resulted from a need of ancient traders in Chaldean, Babylonian, Akkadian, and Assyrian civilizations (Belkaoui, 1992). Those ancient traders developed advanced trading practices to track their costs and incomes. This of course, led to record keeping as the best. Belkaoui states that the earliest known form of record keeping dates back to 3000 B.C. which was found in Old Irak (Belkaoui, 1992). Egyptian and Chinese civilisations also had old accounting practices for handling both treasury and other government accounts. In Greek civilisation, there was a famous accountant named Zenon. He managed the estates of Apollonius (a Greek minister of finance). Zenon was the first to introduce the first Responsibility Accounting System according to Belkaoui (1992). In the Roman civilisation, taxes and social classes were dependent on declared properties. As a result, taxpayers were supposed to submit clear financial statements. Of course, these factors enforced the existence of bookkeeping in the ancient world. During the sixteenth, seventeenth and eighteenth centuries, a huge transition in accounting took place. Luca Pacioli introduced the Italian double-entry method. Later on, new methods were introduced to handle fixed assets (Belkaoui, 1992). According to Schroeder and Clarke (1998), between the years 1900 and 1973, several bodies were introduced to establish and improve financial accounting standards, practices, and reporting. These bodies included the American Institute of Accountants (AIA) which was established in 1916.Then, in 1934, the Securities and Exchange Commission (SEC) was established. In 1937, the American Institute of Certified Public Accountants (AICPA) was formed as a result of a merger between the AIA and the American Society of Certified Public Accountants(Schroeder and Clarke, 1998). Accounting Theory A theory in its simplest form is an explanation of a certain phenomena, a set of observations. The theory can be understood as a generalisation used to organise data into meaningful information. Glautier and Underdown (1991) argue that theories are supposed to be concerned with the explanation of a set of observations. Also, they argue that relating an existing theory to a set of observations or coming up with a theory that relates to a set of observations is essentially having the same objective which is providing an explanation to these observations. Need for an Accounting Theory Webster define a theory as a systematic statement of principles. Also, it gives a more detailed definition: A formulation of apparent relationships or underlying principles of certain observed phenomena which has been systematically accumulated, organised, and verified well enough to provide a frame of reference for future actions (Schroeder, Richard et al., 1998:1). The second definition gives some reason for the need of an accounting theory. These reasons include organising accounting practices and handling future changes. Of course, a theory can be applied into practical areas of interest. An accounting theory makes it easier to understand accounting in a professional way. Developing Accounting Theory: Approaches and Methods An accounting theory should provide accountants with guidelines for how to represent a summary of financial data for activities during a year. Of course, this information should be useful to people who are going to use it in making decisions and judgments. Glautier and Underdown (1991) list three common approaches that have been used to develop accounting theory previously. These approaches are: Descriptive Approach Decision Usefulness Approach Welfare Approach They classified the Decision Usefulness Approach into two types: empirical and normative (Glautier and Underdown, 1991). On the other hand, there have been several approaches to develop accounting theory. These approaches make use of other classical methods of reasoning such as the ethical, sociological and economic approaches. The descriptive approach developed theories that are concerned with what accountants should do. Descriptive theories use induction. Usually, inductive reasoning will begin by making enough observations by looking at similar instances and practices before drawing a generalised conclusion. Glautier and Underdown (1991) state that the descriptive approach has attempted to relate the accounting practices of accountants to a generalised accounting theory. Usually, descriptive approaches lead to descriptive or positive theories. These theories are concerned with existing accountants practices. Descriptive theories explain those practices and make it possible to predict future behaviours. Glautier and Underdown (1991) offer a useful example with regards to such predictions. By applying the descriptive theory, one can easily predict that the receipt of cash will be entered in the debit side of a cash book. The Decision Usefulness Approach resulted from the great interest in behavioural researches in accounting during the 1970s (Glautier and Underdown, 1991). This type of approach resulted into two main theories: Empirical and Normative theories. The Empirical theory resulted from the increase in empirical research in accounting. The objective of such research was to have reliable results that would positively influence decision making. This objective forced the use of advanced statistical techniques. The increase in university accounting courses resulted in a great number of students that were capable of carrying out advanced and sophisticated quantitative research. On the other hand, the Normative Theory concentrates on which decision models should be selected by decision makers in order to make logical decisions. The third approach mentioned by Glautier and Underdown (1991) is the Welfare Approach. This approach can be considered as an extension to the decision-making approaches. The main objective of the welfare approach is to increase social welfare through rational decisions based upon reliable accounting information. Common Accounting Theories Positive Theory The positive theory is mainly explaining existing accounting practices and observed accounting phenomena (Schroeder, Richard et al., 2001). Belkaoui (1992) believes that positive accounting theory is looking into why accounting practices have developed into the way they are today. Then, the positive theory explains or predicts accounting events. Many positive accounting theory supporters are optimistic due to that positive approach is getting more supporters. Belkaoui (1992) noted criticism of positive theory including the point that the theory concept is based on an obsolete philosophy of science and that theories of empirical science do not have positive statements on what is. Normative Theory The normative theory focuses on what should be instead of what is (Belkaoui, 1992). Therefore, it is on the contrary side to positive theory. This theory is based on a set of objectives. It was developed using the deductive approach that uses logic. Normative theory advocates agree on a set of objectives, believing that these objectives are the best for accountants. Then they deduce their hypotheses and principles. Their next step is to apply this theory to real life accounting practices and events. Actually, normative theory will depend on its advocates and the level of harmony they can reach on the agreed set of goals. Although the normative approach is very important in regulating the industry and developing new accounting practices, it may not handle possible future effects caused by new theories that may change accounting practice in the future. Agency Theory Agency theory tries to describe financial statements and their basic accounting theories (Schroeder, Richard et al., 2001). This theory emerged from the relationship that exists between managers and shareholders. Agency theory assumes that individuals always try to increase their own expected utilities. Also, it assumes that they are creative in doing so. This theory is based on the fact that there is an agreed relationship between two parties. The first is the agent (usually the managers of a firm) and the second is the principal or the stakeholders. The principal agrees to let the agent act on his or her behalf. This usually happens because stakeholders are not capable or not trained sufficiently well to handle the firm in the manner that the managers can. An issue arises here which is the conflict of interest. This issue can be solved through several methods that ensure mutual benefit to both sides such as bonuses or a percentage for the agents. One negative point regarding agency theory is that it is based on the assumption that both parties are trying to maximise his own expected utilities. This assumption is not accepted politically or socially. Universally Accepted Accounting Theory From the previous elaboration on accounting theories, it is clear that there are different approaches to develop them. In addition, there is a wide and diverse range of accounting practices all over the world. Generally Accepted Accounting Principles (GAAP) is the standard framework of guidelines for financial accounting used in the United States of America. The obstacle that prevents GAAP becoming the principles on which global accounting theory is developed is that every country has its own standard accounting practice version of GAAP, usually set by a national governing body. Currently, there is no Universally Accepted Accounting Theory. It seems that having such a theory will not occur in the near future. This is due to many factors, including the fact that using different approaches to develop such a theory will result in different theories. Also, establishing international standards is a very tricky process due countries seeking to protect the privacy of their domestic legal and economic matters. In addition, it is difficult to have one theory that satisfies all needs. Of course, it is important to have guidelines to assist users with no accounting knowledge to understand company accounts. Also, there should be similar guidelines for accountants to handle multi-national firms and establishments. Conclusion Although some may argue that there is no need for such a universal theory as we are doing well without it, there is still a need for such a theory even if it is not as perfect as it should be. To sum up, establishing Universally Accepted Accounting Theory can be a very complicated process. This paper discussed the statement: there is no universally accepted accounting theory. It gave a brief historical background and some basic information relating to accounting. It discussed the different approaches used to develop accounting theories, as well as the three common accounting theories. Finally, the essay elaborated on the fact that currently there is no universal global accounting theory. References Belkaoui, A. (1992) 3th edition, Accounting Theory. London: Dryden Press Glautier, M. W. E. and Underdown B. (1991) 4th edition, Accounting Theory and Practice. London: Pitman Publishing Schroeder, R. G. and Clarke, M. W. (1998) 6th edition, Accounting Theory: Text and Readings. London :John Wiley Sons Inc. Schroeder, R., Clark, M. and Cathey, J., (2001) 7th edition, Financial Accounting Theory and Analysis: Text Readings and Cases. London :John Wiley Sons Inc.

The Effects of the Ageing Population on the British Welfare State Essay

Introduction Since the year 1800, the global population has grown from one billion to the estimated current population of 6.5 billion. By the year 2070 the world’s population is expected to continue to grow to 10 billion people. The major increase in population has occurred in the past 50 years, and based upon the United Nations (2007) estimates and projections up to the year 2050, it is believed that the population burst experienced worldwide over the past half century will have slowed down in the northern and contemporary countries, whereas the population will continue to increase in less developed countries and southern nations. While the large population is taxing enough on the already fragile economic markets of the United Kingdom, the fact that this population is rapidly ageing and will rely heavily on the British Welfare State is of concern. Through the examination and use of both printed and online sources, the population trends and their causes are presented, and the impact on, an d implications for, the British welfare state are discussed. 1- Population Trends In Britain and the rest of Europe, the population is forecasted to decline (Appendix A) with two noticeable trends focusing on the increase of the elderly, as well as the decrease in youth and people of working age. 1.1- The Ageing Population According to a BBC news report (2011), the number of individuals over the age of sixty could rise by 40% in the next thirty years. The office of National Statistics (2009) has on record that from 1984 - 2009 there has been a one percent increase in the elderly, which equals roughly to 1.7 million. The biggest increase seems to appear in the aged 85+ category. Since 1983, the number of people in this category has doub... ...jor economic shortfall due to low fertility and mortality rates. Though there are several objectives that could be implemented, such as increasing worker productivity and growth, all possible improvements will still require a heavier amount of taxation and reduction in public spending and will rely upon the rapidly failing health of the general population. Possible solutions to this significant problem are delaying the retirement age, increasing working hours, allowing for increased migration and the privatization of health services. However, every one of these ideas will likely be met with heavy resistance. If the youth and working population does not save more for their retirement, and prepare for the future, the economic fallout of the ageing population will be a worse crisis than that of the 2007-2008 financial crises and, possibly, even the Great Depression.

Human digestion Essay

The salivary glands are the first to react in the digestive process, which are usually triggered by either the sight or the smell of food. Food enters the digestive tract through the mouth where the teeth, tongue, and salivary glands help moisten and break down the food within minutes. The food then becomes something called a bolus, which will travel through the pharynx, then through the esophagus, and into the stomach. As the food travels through the pharynx the epiglottis is in place to prevent food from entering the lungs. Once the bolus enters the stomach it is broken down with acid secretions. The food is partially digested within the stomach. The bolus then becomes chyme (a semiliquid food). Chyme usually leaves the stomach during a time frame of 2-6 hours. The small intestine is where most of the digestion and nutrient absorption takes place with the help of secretions from the liver, gallbladder, and pancreas. The small intestine consists of three parts: the duodenum, the jejunum, and the ileum. Anything that is not absorbed in the small intestine then enters the large intestine travelling through the sphincter. The sphincter prevents any of the remaining food from re-entering the small intestine. The large intestine is made up of two major parts: the colon and the rectum. The colon aids in the absorption of leftover water, vitamins, or minerals. Anything left over after this process is considered waste product (feces) and is then excreted from the body via the anus, which is attached to the colon. Reference Human Digestion Activity. Retrieved August 21, 2009 from http://corptrain.phoenix.edu/axia/sci241/sci241-digestivetract.html

Longest Day of the Year in Different Cities

Longest Day of the Year in Different Cities In the Northern Hemisphere, the longest day of the year will always be on or around June 21. On this date, the rays of the sun will be perpendicular to the Tropic of Cancer at 23Â °30 North latitude. This day is the summer solstice for all locations north of the equator. On this day, the earths circle of illumination will be from the Arctic Circle on the far side of the earth (in relation to the sun) to the Antarctic Circle on the near side of the earth. The equator receives twelve hours of daylight, there are 24 hours of daylight at the North Pole and areas north of 66Â °30 N, and there are 24 hours of darkness at the South Pole and areas south of 66Â °30 S. June 20 to 21 is the start of summer in the Northern Hemisphere but simultaneously the start of winter in the Southern Hemisphere. Its also the longest day of sunlight for places in the Northern Hemisphere and the shortest day for cities south of the equator. However, June 20 to 21 is not the day when the sun rises earliest in the morning nor when it sets the latest at night. As well see, the date of the earliest sunrise or sunset varies from location to location. Well start our tour of the solstice in the north, with Anchorage, Alaska and head south in the U.S. and then move on to international cities. Its interesting to compare the difference in sunrise and sunset in various locales around the globe. In the information below, the date ranges for the longest day have been rounded to the nearest minute. If we were to round to the second, the solstice on the 20th or 21st would always be the longest day. Anchorage, Alaska Earliest Sunrise: 4:20 a.m. from June 17th through June 19thLatest Sunset: 11:42 p.m. from June 18th to June 25thLongest Days: June 18th to June 22ndHours of Daylight on Longest Day: 19 hours and 21 minutes Seattle, Washington Earliest Sunrise: 5:11 a.m. from June 11th through June 20th.Latest Sunset: 9:11 p.m. from June 19th to June 30thLongest Days: June 16th to June 24thHours of Daylight on Longest Day: 15 hours and 59 minutes Portland, Oregon Earliest Sunrise: 5:21 a.m. from June 12th through June 17th.Latest Sunset: 9:04 p.m. from June 23rd to June 27thLongest Days: June 16th to June June 24thHours of Daylight on Longest Day: 15 hours and 41 minutes New York City, New York Earliest Sunrise: 5:24 a.m. from June 11th through June 17th.Latest Sunset: 8:31 p.m. from June 20th to July 3rdLongest Days: June 18th to June June 22ndHours of Daylight on Longest Day: 15 hours and 6 minutes Sacramento, California Earliest Sunrise: 5:41 a.m. from June 8th through June 18th.Latest Sunset: 8:34 p.m. from June 20th to July 4thLongest Days: June 17th to June June 23rdHours of Daylight on Longest Day: 14 hours and 52 minutes Los Angeles, California Earliest Sunrise: 5:41 a.m. from June 6th through June 17th.Latest Sunset: 8:08 p.m. from June 20th to July 6thLongest Days: June 19th to June 21stHours of Daylight on Longest Day: 14 hours and 26 minutes Miami, Florida Earliest Sunrise: 6:29 a.m. from May 31st through June 17th.Latest Sunset: 8:16 p.m. from June 23rd to July 6thLongest Days: June 15th to June 25thHours of Daylight on Longest Day: 13 hours and 45 minutes Honolulu, Hawaii Earliest Sunrise: 5:49 a.m. from May 28th through June 16th.Latest Sunset: 7:18 p.m. from June 30th to July 7thLongest Days: June 15th to June 25thHours of Daylight on Longest Day: 13 hours and 26 minutes Because it is closer to the equator than any of the other U.S. cities profiled here, Honolulu has the shortest length of daylight on the summer solstice. The city also has far less variation in daylight throughout the year, so even winter days have close to 11 hours of sunlight. Next, well learn about international cities and how they are affected by the solstice. Reykjavik, Iceland Earliest Sunrise: 2:55 a.m. from June 18th through June 21stLatest Sunset: 12:04 a.m. from June 21st to June 24thLongest Days: June 18th to June 22ndHours of Daylight on Longest Day: 21 hours and 8 minutes If Reykjavik were just a few degrees further to the north, it would fall within the Arctic Circle and experience 24 hours of daylight on the summer solstice. London, United Kingdom Earliest Sunrise: 4:43 a.m. from June 11th through June 22ndLatest Sunset: 9:22 p.m. from June 21st to June 27thLongest Days: June 17th to June 24thHours of Daylight on Longest Day: 16 hours and 38 minutes Tokyo, Japan Earliest Sunrise: 4:25 a.m. from June 6th through June 20th.Latest Sunset: 7:01 p.m. from June 22nd to July 5thLongest Days: June 19th to June 23ndHours of Daylight on Longest Day: 14 hours and 35 minutes Mexico City, Mexico Earliest Sunrise: 6:57 a.m. from June 3rd through June 7th.Latest Sunset: 8:19 p.m. from June 27th to June 12thLongest Days: June 13th to June 28thHours of Daylight on Longest Day: 13 hours and 18 minutes Nairobi, Kenya Earliest Sunrise: 6:11 a.m. from November 3rd through November 7th.Latest Sunset: 6:52 p.m. from February 4th to June 14thLongest Days: December 2nd to January 10thHours of Daylight on Longest Day: 12 hours and 12 minutes Nairobi, which is merely 1Â °17 south of the equator, has exactly 12 hours of sunlight on June 21 when the sun rises at 6:33 a.m. and sets at 6:33 p.m. Because the city is in the Southern Hemisphere, it experiences its longest day on December 21. Nairobis shortest days, in mid-June, are just 10 minutes shorter than the longest days in December. The lack of diversity in Nairobis sunrise and sunset throughout the year provides a clear example of why lower latitudes dont need Daylight Saving Time - sunrise and sunset are almost at the same time year-round. Edited by Allen Grove