My Philosophy of Teaching Essay -- Educational Educating Teaching Essa

Philosophy of Education As Malcom Forbes once said, Educations purpose is to replace an empty encephalon with an open one. As a future indoctrinateer and educator, I heartily agree with the quote from Mr. Forbes, a successful businessman. Because I have been a bookman in school since I was five years old, I have had many opportunities to look at my education and assess what I have real learned. Honestly, I can say that the virtually heavy part of my past and current education has been being exposed to the many ideas and concepts of our world directly. Aside from eruditeness about the all important classic subjects, I have been fortunate enough to be educated by individuals who truly wanted to teach me, as well as other students, to make a difference in the world. Due to the condition our world is in today, I feel it is extremely important to teach my future students about such issues as racism, gender inequality, war, legal matters and environmental issues, just to name a few . In order to be a successful person in the world today, it is imperative that all citizens argon aware of the many non-educational issues surrounding them. It is vital that every person is capable of fashioning rational decisions on his or her own. These ideas and skills are not something that parents alone can teach their children, simply because so many children do not have parents that are involved in their lives. Therefore, it is the schools responsibility to teach the students about all areas of life. Every student, regardless of background, race, sex, and ethnicity will be educated on how the baffle a more worldly person. No one, thanks to a free public education, will be denied the right to learn. Because I hold these views, it is clear that I embrace a So... ...e, as well as observation hours and lessons to teach. Yet I know that deep down inside, I am making a good decision for my life. Teachers may not make the most money or have the most respected profession, but it i s a job that is invariably needed. Teachers have helped encourage so many of the worlds brightest people so many people have admitted that they wouldnt be where they are today without the support from that one special teacher. I want to be that special teacher, the one who goes the extra mile for her students and pushes them to be the best they can be. But most importantly, I want to be able to teach my students to be worldly and independent. For Robert Hutchins once said, It must be remembered that the purpose of education is not to fill the minds of students with factsit is to teach them to think, if that is possible, and to always think for themselves.

The Kalapalo Indians :: essays research papers

The Kalapalo IndiansThe Kalapalo Indians of Central Brazil are one of a few surviving indigenouscultures that is uniquely protected by a national reserve in lowland SouthAmerica. Through no effort of thither own, they have been isolated artificiallyfrom Brazilian social and sparing influences that reach almost every new(prenominal)Indian tribe in Brazil. This unusual posture has made it possible for theKalapalos culture to be undisturbed by the outside world and the surroundingtribes. Much of Kalapalo life is run through a central concept or an nonesuch ofbehavior, called ifutisu. This is an infinite ideological concept that isrepresented in many ways in social life and ideal organization among theKalapalo.The area in which the Kalapalo live is in the northeastern Mato Grosso statecalled amphetamine Xingu Basin. There are four unintelligible languages by groups inthis region. This makes the Upper Xingu Basin linguistically diverse, but withmany of the groups still sharing the sa me social and ideological features. It isvery difficult to trace back the origins of Kalapalo life because of the integrating of the many different and heathenly diverse groups in the UpperXingu Basin. So, many of systems of kinship classification, marriage practices,ceremonial organizations, status allocation, and religious beliefs areconsistent with cultural rules and social practices and not with the originalsystem. Many of the modern local groups can only reconstruct their own historywhich is in limited detail, these systems cant be isolated completely from theexisting society.The two most important social units in Upper Xingu society are the village andthe household groups. two the village and household can be considered corporatein that both control rights to territorial resources, acts as a unit whenperforming certain economic and ceremonial activities. Members of a householdgroup are obligated to pass out food which they collect amongst themselves. Evenwhen one cannot supp ly food a Kalapalo is assured of a share because everyone istreated with the same kind of respect. Despite this corporate organization,membership in villages and households is constantly changing, and there is muchmovement of good deal between group to group.The Kalapalo society is a system wherein social units, such as the villagegroups and households exist only because of the individual who decides to livein these systems and cull to cooperate with one another. This is verydifferent from other non-western societies whereas the individual acquire theresponsibility to join in social units, by birth or other means of relationshipto and with each other regardless of the identity of the individual themselves.The Kalapalo social organization is characterized by a flexible group membership

The Killing of Rosencrantz and Guildenstern :: essays research papers

The Killing of Rosencrantz and GuildensternHamlets own Philosophic view.     In terms of Hamlets own philosophic view, the cleanup position of Rosencrantz and Guildenstern is very out-of-character. Hamlet is an intellectual, and therefore believes that killing is not a necessary solution (this could also relate to why he hesitates so long at killing Claudius). He does this more out of anger and penalize than out of his own will and good judgement. As somewhat of a justification he says,"Ere I could make a prologue to my brains,They had begun the play-",proving that, given time to think about his actions, he probably would not have done it.Hamlets goal of Revenge     As far as his goals of revenge go yes this was an act of personal vengeance for Hamlet, but it did nothing to aid in his ordered revenge of his fathers death. Although somewhat justifiable, as the two were conspiring with the king against him, their deaths were not very p ractical. It is, in fact, completely plausible that Rosencrantz and Guildenstern had no idea of the contents of the letters they carried, thus nullifying the whole point of the revenge put upon them, and putting the deaths of two innocents on Hamlets head. If they did know what the letters contained, however, it was one of Hamlets high points in the play. He actually accomplishes something instead of analyzing it to death, displaying the kind of action he should have taken towards killing Claudius.In Terms of Todays Moral Standards     Crimes of passion are the most common crimes that result in death and Hamlets actions displayed just that. He was anger driven, and blind to reason, reacting emotionally, without thinking too much about the end results or circumstances of his deed.

Freedom of Speech and Expression - Little Freedom in a Complex World

Little Freedom of Expression Freedom of expression, like the air we breathe, is a luxuriousness that most people in western civilization take for granted. I know I certainly took it for granted when I was in the twelfth grade, and that assumption almost got me expelled. In Cornwall, Ontario this last December the idea of freedom of speech did more than get a young man expelled. He was forced to put across the better part of a month, including Christmas, New Years Eve, and his sixteenth birthday in jail. Finally there is the case of the former mayor of Mukingo in Ruhengeri Prefecture, Juvenal Kejelijeli, who is desperately fighting deportation to face charges for his freedom of expression, which helped ignite genocide in Rwanda. Free speech and freedom of expression must be protected, but the speakers and writers must in addition take responsibility for their actions. During the twelfth grade my belief in freedom of expression was put to the test. When I was given an assignment to write a unforesightful story for my grade twelve creative writing class on each subject I wanted I made the mistake of doing what I was told. It was, admittedly, a disturbing story, filled with vengeful death, anti-religious sentiment and gross sexual ab engagement written by a confused young man. However, none of the characters had any basis in reality, and none of the violence could be associated with any specific people or institutions. This was purely a break away of fiction and it almost got me kicked turn up of private school in England. Not only was I afraid of the reaction I was going to get from my father, but it also shook the really foundations of my beliefs in free speech and freedom of expression. A work of fiction, regardless of the content, is still just a work of fiction ... ...ther number of oppressed countries. because these freedoms must be utilized with a certain degree of caution and responsibility. Once we start censoring it becomes difficult to decid e when and where to draw the line. When the responsible use of these freedoms comes into question, we as a society are called upon to decide what constitutes responsible freedom of expression, and what punishments are merited when the lines are crossed. If the judge and jury react too harshly, as in the case of the Avonmore student, they themselves become guilty of a crime far more severe than alleged threats seemingly found in a work of fiction. However had the story included names of current students, or had it been a call to other bullied students to carry out the grim plot, then punishment would be in order. In the mean time lets nourish creativity and be alert for cries for help.

Antitrust Summary :: Film Review

AntitrustThe movie Antitrust is a movie that does what many technology base movies do today. It exposes the truth about what we can really do with our increasingly advancing technology and how it can affect our lives immensely. In the story of Antitrust the biz evolves around what is called S.Y.N.A.P.S.E., which represents what will Transform the way people communicate. This new form of communication, due to S.Y.N.A.P.S.E., will be the first satellite delivered global communications organization that links simultaneously every communication device in the world. The film addresses various sociological issues and deals with topics relevant to todays society.The main character, Milo, is an idealistic five-year-old computer genius with an artist girlfriend and a bright future. He and his friend, Teddy fantasize about launching a start-up company when hes recruited by NURV (Never Underestimate Radical Vision), a multi-billion dollar corporation, run by his professional hero, Gary Winst on. Winston takes a personal interest in Milo. Little to Milos knowledge, Winston has ulterior motives. He needs his brilliance to stay ahead of the field in the race for convergence. There is no second place, Winston implants in his employees as a motivator. For Milo its a dream come true, a chance to become a legend in his own right. Its hard to scotch Teddy, but their offer is too good to refuse. With a talented new colleague, Milo is soon caught up in the exciting challenge of realizing Winstons vision. Winston is an elysian mentor and no problem remains unsolved for long, but new developments are brought to Milo with such speed and frequency, he begins to doubt their source.

Antitrust Summary :: Film Review

AntitrustThe movie Antitrust is a movie that does what many technology ground movies do today. It exposes the truth about what we can really do with our increasingly advancing technology and how it can affect our lives immensely. In the story of Antitrust the biz evolves around what is called S.Y.N.A.P.S.E., which represents what will Transform the way people communicate. This new form of communication, due to S.Y.N.A.P.S.E., will be the first satellite delivered global communications musical arrangement that links simultaneously every communication device in the world. The film addresses various sociological issues and deals with topics relevant to todays society.The main character, Milo, is an idealistic boylike computer genius with an artist girlfriend and a bright future. He and his friend, Teddy fantasize about launching a start-up company when hes recruited by NURV (Never Underestimate Radical Vision), a multi-billion dollar corporation, run by his professional hero, Gary W inston. Winston takes a personal interest in Milo. Little to Milos knowledge, Winston has ulterior motives. He needs his brilliance to stay ahead of the field in the race for convergence. There is no second place, Winston implants in his employees as a motivator. For Milo its a dream come true, a chance to become a legend in his own right. Its hard to baffle Teddy, but their offer is too good to refuse. With a talented new colleague, Milo is soon caught up in the exciting challenge of realizing Winstons vision. Winston is an stir mentor and no problem remains unsolved for long, but new developments are brought to Milo with such speed and frequency, he begins to doubt their source.

The Kite Tunner

In The Kite Runner, even though Hassan remains loyal, forgiving, and good natured, he is still the role who suffers the most. Hassan is a character who is discriminated against from the start of the book, till the very end. He is a part of a poor ethnic group called Hazaras whom are considered victims in the Afghanistani society. emeer and Hassan are half brothers, and because Hassan was a Hazara, he grew up in a hut as a servant working for his hold father.Hassan understands his inferiority and accepts it, which causes other people to take advantage of him by betraying him. For example, even though Hassan always stood up for Amir, Amir left Hassan to exact raped. Hassan was too stimulate to stand up for his best friend and believed that Hassan is sacrificing himself for Amir. Not only was the rape an attack physically, but it is also an attack on the victims emotions and dignity. In the Kite Runner, Hassan suffers the most pain both physically and mentally by living his life being betrayed, discriminated and losing his family.To start off, Hassan is a poor ethnic Hazara, he is considered inferior to the Afghan society, and therefore is discriminated throughout the whole novel. For example, Hassan and Amir both have the same rich father, but because Hassan was illegitimate and was a Hazara, he grew up as a servant in his fathers hut. With this in mind, Hassan is discriminated by every unmatchable even his own family even the ones who Hassam didnt even neck was his family. variation is so significant in his life that he has accepted the fact that he was born to be hated for his appearance.Hassans biological father Baba lies to Hassan and doesnt even tell him that he is his real father. Despite the fact that Hassan gets discriminated upon, he still remains loyal and forgiving. Another example would be when the Taliban wanted Babas house and when they found out that Hassan and his wife were kuvubg u but alone, they wouldnt listen to him when he tried to e xplain that Rahim Khan was the owner and they were waiting his return. The Taliban of blood shot Hassan and his wife leaving Sohrab alone.The Taliban who show Hassan and his Wife were dismissed from their trial because they said it was self defence. They were dismissed because they have no proof that the Hazaras attacked the Taliban because no one would stand up for Hazaras. With this in mind, Hassan has died In addition, despite the fact that everyone knows that Hassan is good natured, he still is betrayed many times in the story mostly by his best friend Amir. In detail, Amir treats Hassan unfairly even thought he knows that Hassan will be good about it.For example, Amir left Hassan to get raped by Assef in the alley Hassan taught him incorrect meaning of words. Even after Amir betrays Amir, Hassan continues to serve him. and abandoning him even though Hassan saved him countless amounts of time. Amir only does this because When Assef asked Amir wherefore hes friends with a Hazar a, Amir said that hes his servant and nothing more. Amir didnt know that Hassan was his half brother, which leads Amir to take advantage of Hassan.Rape is one of the events in the story that happens to Hassan that makes him suffer the most. In this story, rape is not just physically violent, but it is also an attack on the victims emotions and dignity. The fact that Hassan didnt resist just proves his role in society and how he accepts punishment that is tending(p) upon him. The rape proves that he doesnt care about his own suffering Lastly, Hassan suffers by losing the people who were once family to him. Hassan suffers because his half brother Amir is the reason why Hassan and Ali left the house.In fact, Hassan has it tougher than Amir from the beginning. Not only did he lose his mother, his mother rejected him at stock. Sanaubar had taken one glance at the louse up in Alis arms, seen the cleft lip, and barked a bitter laughter. . She had refused to even hold Hassan, and just f ive days later she was gone. (29). This event has left Hassan motherless ever since birth. He is separated from his beloved Amir and Baba whom he spent his whole life with. Another example would be when his mother left and rejected him at birth

Poetic Diction in Shakespearean Tragedies Essay

Aristotles Poetics defines the nature of sad drama, discusses the six essential elements of drama, states his opinion on the best type of tragic bandage, and suggests the most effective means to arouse essential emotions such as pity and fear. He plays here the elaborate structure of justice of virtue rewarded and baddie punished, broadly speaking the poetic justice.Now since in the finest kind of tragedy the structure should be complex and not simple, and since it should also be a prototype of terrible and piteous events (that being the special mark of this type of imitation), in the first place, it is evident that good men ought not to be shown passing from successfulness to misfortune, for this does not inspire either pity or fear, but only revulsion nor evil men rising from ill fortune to prosperity, for this is the most untragic plot of all?it lacks every requirement, in that it neither elicits human sympathy nor stirs pity or fear.And again, neither should an extremely wic ked man be seen falling from prosperity into misfortune, for a plot so constructed might indeed call forth human sympathy, but would not excite pity or fear, since the first is felt up for a person whose misfortune is undeserved and the second for someone like ourselves?pity for the man suffering undeservedly, fear for the man like ourselves?and hence neither pity nor fear would be aroused in this case. We atomic number 18 left with the man whose place is between these extremes. Such is the man who on the one tump over is not pre-eminent in virtue and justice, and yet on the other hand does not fall into misfortune through vice or depravity, but locomote because of some mistake.By poetic justice means that the virtuous should be rewarded and the evil doer will be punished. It means that prosperity and adversity are distributed in proportion to the merits of the agents. Judging as such there is no poetic justice in Shakespeare?s tragedies. Prosperity and adversity are not properl y distributed in his tragedies. Such poetic justice is in flagrant contradiction with the facts of life, and it is absent from Shakespeares tragic enter of life. Thus Dr. Johnson accuses that, in the plays of Shakespeare, peculiarly in his tragedies there is a lack of poetic justice, that he sacrifices virtue to convenience, and that the major figures suffer more than they deserve because of their faults. Thepunishment inflicted on them is disproportionate to their sins or wrongs. In actual life this sort of poetic justice is not possible.Shakespeare was a realist and therefore, poetic justice in its pure form is not present in his plays. In fact, Shakespeare mastered the knowledge of his time and stands out as the greatest interpreter of the ideals of Elizabethan Europe. There is no poetic justice in the deaths of Ophelia, Cordelia, Lear, Gloucestr, and Banguo. However, THERE IS POETIC JUSTICE IN THE DEATHS OF GONERIL, REGAN, ORNWALL, AND ADMUND. But the murder of lady Macduff an d her children is most tragic unjust. In the same way, in hamlet, there is no poetic justice in so many deaths on stage. However, the deaths of hamlet?s mother, his uncle, and even of Ophelia?s father can be justified as coming under poetic justice. But the deaths of crossroads and even of Ophelia?s brother do not fall under poetic justice.Again King Lear illustrates in its close the conventional poetic justice that demands the triumph of the righteous cause and the downfall of the wicked. But there is not lacking that more subtle justice, so impressive in ?Lear? because unaccompanied by the temporal reward of the good, which reveals itself in the subduing of character to what it works in. Far more terrible than the defeat and death of Macbeth is the picture of the degradation of his nature, when he appears in the scene before the battle like a beast at bay.Hamlet gears up to be a traditionalistic bloody revenge play ? and then it stops. The bulk of the play deals not with Hamlet? s ultimately successful vengeance on his father?s murderer, but on Hamlet?s inner struggle to take action. The play?s conclusion has a typical amount of gore, but Hamlet is certainly not a typical revenge tragedy. Hamlet talks about revenge as a worthy goal, but his mysterious stick up hints that he may actually feel otherwise. The validity ? or the usefulness ? of revenge itself is thrown into question by the play.

7p’s marketing mix Essay

The harvest is basically a smooth orange juice made with natural orange and is organic, with benefits such as its never sweetened, never concentrated, there are 11 juicy hand-picked oranges in every nursing bottle ,there is 1 portion of proceeds in every 150ml serving. (Also used in this report get out be charmer drinks and it will be part of the market mix)The growth itself is part of the marketing mix because if the product is unique and offers quite a few benefits then it will help the marketers in moveing it, as well the fact that the product has what juice drinkers looking for, for example they will be looking for strong taste, groovy health and part of their five a twenty-four hours including additional benefits such as a good source of vitamin c, all these factors help the product be the best it can be and help it sell in the shelves of supermarkets. PromotionThe promotion of the juice is done in many different ways, one of the most used is advertising but their other forms of verificatory advertising such as sponsorship are also methods of promotion. For innocent the promotion element was very important because they were unknown in the market because they were a raw(a) start-up so they marketed their product quite heavily and managed to get their product into a major supermarket which extended their reach nationally and enabled them to advertise on TV, newspapers and major banners on the superiorways.Eventually all this promotion helped them get to the ? 100million pound turnover that they have today. Over the years their promotion has helped them increase market share and compete with smoothie market leader pj Price The 3 founders of innocent found it surprisingly easy to break into major outlets even though their retail prices were as high as ? 2 for a small, 200 ml bottle. By 2002/2003 sales had risen to ? 10 million a year and the future looked very bright. because things became a bit tougher.The smoothie market had been originate d in Britain in 1994 by a company called PJ. Stung by Innocents success, in 2003 PJ Smoothies were promoted more(prenominal) heavily, stabilising their market leading position. Then the major supermarkets started offering own-label smoothies. With a Tescos own-label bottle at ? 1. 39, it would be much harder to charge ? 1. 99 so innocent had to fight on price with competitors and keep growing but they focused on justifying thus making it a very good product which helped it sell at the high end of the price graph.A pro of having a high price is people automatically assume it is a good brand and this help in the marketing because they are seen as quality providers in public so when innocent launch a cheaper alternative they will not find it difficult to sell to people with tighter budgets. People The people behind the brand are well known in the public, they are two former university students who after leaving university, Richard Reed, Adam Balon and Jon Wright decided to try their own business, selling fresh fruit smoothies. The idea started when they spent ?500 on strawberries and bananas, they went to a festival and got feedback of their smoothies from the public, in the end they got amazing feedback and set up their business so its evident that the people behind the company are aroused about the business and have helped raise funds for the start-up and market the business, also they are famous for creating a very good environment to work in (image below) which helps the people in creativity and work productivity and this is a marketing edge which is used when innocent promote their products, they are very happy to transmit the work environment which innocent provides them.Physical The exterior appearance of innocent packaging is very seductive and overall the company projects a very attractive feel for the organisation, even the headquarter buildings of innocent are very well knowing and the work short letter is very clean and attractive and this proj ects a very good image of the company and in marketing terms a very good proposition to the customer. The logos on bottles is very well designed and the graphic fruit images does not hinder in the marketing mix, the packaging delivers a very fresh and exciting look to the customers as much as the fruits themselves.Place The distribution channel is always very important because we all the marketing in the world if people cant purchase your product then it pretty pointless so its vital that innocent are available in a lot of stores, they are available in tesco, asda and Sainsburys and together these stores have 80% of market share in the UK so in essence they are very well placed and this gives them a marketing advantage. ProcessAlso important is the process in which the apple goes from field to factory, from factory to store and this logistical side of the equation is important because its great to be selling to Tesco, you have to be able to deliver the top quality product promised. So innocent have farms where they produce the fruit also they buy in fruit and transport the products to their production faculty where the smoothies are made and packaged thereafter they are delivered to supermarkets nation-wide, this process helps them get products into place and products to customers quick and effectively.Conclusion During this process of writing this marketing mix, I have realized that the marketing mix is inter-linked and each part works with another, so the promotion work with the price and the people and so on so forth, so in terms of innocent they are covering the marketing mix quite well.

Earning Management

Does the Commercial Banking Industry of UAE Practice winnings way Dr. Mohammed Obeidat invention It is the right of external subprogramrs of accounting information to be provided with much adequate information to protect their interests. many an otherwise(prenominal) researchable bulges concerning the term of lettuce focal point atomic number 18 fluid unattached. Auditors, accountants, pecuniary analysts, and other concerned parties whitethorn hold the responsibility of following external delectationrs from the consecrates of dinero c be. many an(prenominal) questionable issues argon still for sale regarding the term of internet worry.Some volume may have no enough idea ab extinct what practices argon classified under wampum centering, and what practices potty not be classified under this term. Users of accounting information ar different yet few of them have the ability to attain the practices of meshwork direction. Because in that respect atomic number 18 different modes of practicing winnings perplexity, detecting the practices of profit wariness is one of the difficult issues. The harsh practice of wage coiffurement by firms and the negatively charged cause of these practices on external users of fiscal accounting information onlyify the investigation of this issue.Many users may lose some of their wealth as a result of practicing this phenomenon. Many pecuniary crises appear in our world from time to time, and some reasons of these crises be related to incorrect presaged financial information. The problem of the original psychoanalyse engage be simpler, if it is presented finished the pursuance question How investors tin hind end detect the practices of winnings forethought, in order to have the ability to protect themselves from the negative effects of these practices?The execute to this question may seem more difficult, so the online training present an example from the Commercial Banking I ndustry of the United Arab Emirates (UAE). Studying the phenomena of practicing moolah misrepresentment is important, because this allow for grittyer(prenominal)light why managers may practice this phenomenon. Many incentives may be available to managers and promote them to practice mesh worry. These incentives will be highlighted after on in the current matter, but when investors argon knowledgeable with some of these incentives, they give the gate consider and analyze the financial information of their entities more.Moreover, when users atomic number 18 aw be with the methods that atomic number 18 followed by managers to practice stipend wariness, they will be more eligible to detect these practices. The current interpret will explore the most available methods of practicing meshing charge. The greatness of the current study is increased, because it highlights how investors nooky determine whether at that place is a practice of meshing way or not. The objective s this study is looking to achieve are as follows 1. To highlight the incentives stand behind the practice of gelt way by managers. 2.To inform users ab turn out the methods available to firms management to manage the clams. 3. To determine the soft and decimal available procedures that can be used to detect the practices of internet management. 4. To determine whether the Commercial Banking Industry of UAE practices or does not practice the phenomenon of recompense management. 5. In a moorage of salary management is detected, this study aims to detect whether these practices were upward or downward practices. Our study makes a unique contribution to the literature by utilise data from the announced financial con tasteation of Commercial Banking Industry of UAE.This study differs from the prior studies in its location, methods, objectives, and nature of data used in the analysis. Because the current study involves the commercial banks of ABU Dhabi, and because wholly of these commercial banks are listed in Abu Dhabi Stock Market, this study is unique in its location. Just few studies outside Abu Dhabi followed quantifiable method to examine whether in that respect are practices of meshing management or not, the current study is overly different from other prior researches.This study depends on skip elemental data because a time series data will misstate the data, so it is unique in its inputs of data. This typography is organized as follows The offshoot parting defines shekels management, and describes the incentives of its practices by commercial banks, in addition to that, it explores the methods of practice and how these practices can be defected. The second section explores the most related prior researches. The 3rd section presents the hypotheses of the current research. The fourth section describes the followed methodology in the current study.The fifth section presents the results, duration the fifth explores the findings. Lit erature Review and Prior Researches Many people believe that the term of earnings management is understandable in its simple form, but most of those unable to determine whether a selected practice is an earnings management or not. Understanding what earnings management constitutes and why it commonplaces place is important for all users of accounting information. This study highlights the different aspects of earnings management, so it identifies clearly this term, and presents the incentives standing behind its practice.Moreover, the current study determines the methods of earnings management used by firms, and explores how these practices can be detected. requital management is defined as the lette bolshy misstatement of earnings leading to bottom line numbers that would have been different in the absence of any manipulation (Mohanram, 2003). Based on this rendering, the practice of earnings management is an intentional behavior, and if this practice occurs unintentionally, it can not be classified under the practices of earnings management.Moreover, this definition states that the practice of earnings management phenomenon leads to users misstatement. In other words, practitioners of earnings management have different purposes and they change some accounting numbers to affect users in order to achieve these objectives. Healy and Wahlen (1999) state that earnings management occurs when managers use judgment in financial insurance coverage and in structuring transactions to alter financial narrations to either mislead some stakeholders about the underlying stinting exercise of the company or to influence contractual outcomes that depend on reporting accounting numbers.This definition states that this practice is also intentional and purposeful. This definition mentions that contractual issues are incentives for managers to manage earnings. But we have to remember Some concerned people believe that earnings management reckon upward manipulation. Act ually, earnings management may be exercised either upward or downward. In most cases, the target of earnings determines to a macro degree, whether the management of the firm practices earnings management upward or downward.Some people also believe that the all the practice of earnings management are illegal, and no legal practice exists. Actually, there are different practices of earnings management do not violate the generally accepted accounting principles (generally accepted accounting principles). For example, speeding the size of sales during the last calendar month or the fourth quarter is in parallelism with the GAAP. Moreover, activating sales during the last month of the accounting period through delivering discounts to customers is also in agreement with the GAAP, and is not a violation to the accounting standards.There are different incentives to managements of firms to practice the phenomenon of earnings management. Most of these incentives are related to bench marks of earnings. Sometimes, the previous periods performance may be the benchmark to the firm. In other cases, the benchmark to the firm may be the expectations of financial analysts. The promised compensations to the firms management may be the most important incentive of the practice of earnings management. Benchmarks are necessary for the determination whether the management deserves or does not deserve the promised compensation.Sometimes, the desire of the firms management to increase the computer memory marketplace legal injury may also be one among the incentives to earnings management, especially, when the management is looking for more compensation. The normal positive relation amid earnings and stock market price meaning that as the amount of announced earnings increases, the common stock market price is also increases. Therefore, when a desire exists to the firms management to affect the common stock market price, the management will manage its earnings. Reducing the amo unt of income task may also be one among the incentives of practicing earnings management.In many countries, melodic line entities are subject to high income tax rates, where different categories of expenses are deducted from the income. When these entities are looking toward reducing the amounts of taxes, they practice the phenomenon of earnings management. The practice of earnings management in this case may be through increasing the amounts of tax deductions, or through the decreasing the amounts of earnings. Sometimes, firms management may manage earnings to simplify the issue of receiving assign from banks and other financial issues.In addition, firms may also manage earnings to reduce the cost of this deferred payment, because when earnings are reasonable, the firm can receive reference smoothly without such obstacles, and at overthrow costs, but when the firms earnings are unreasonable, this firm will face many obstacles to receive credit, and it may receive credit at higher costs. These are some of incentives or reasons of the practice of earnings management, but other incentives may be available to some firms, depending on the financial conditions of the firms management itself. worrys of firms can follow different methods to manage earnings. Changing the assumptions for accounting standards is one of the most common used methods in managing earnings. It is already known that the GAAP are highly flexible, so managements can employ the high degree of flexibility available in these standards. Examples of this flexibility are the inventory flow methods which managements can use one among these, and the available natural selections to depreciate some of the firms assets, in addition to these firms can review the assumed lives of these depreciable assets.As a result a variety of options are available to management whenever a desire to manage earnings exists. Managements can manage earnings through the determination to the hazardous debts provision s. For example, whenever there is a contract to announce earnings higher than its actual shelter, management can determine these bad debts at amounts lower than their actual, while it can announce lower amounts of bad debts whenever there is a need to reduce the announced income. Managing transaction is one among the available options to management when there is a desire to manage earnings.For instance, management can grant high discounts during the last few days of the accounting period to recognize more revenue through sales under the accrual basis. atomic number 53 option is available to managements of firms is to activate sales or services during the last days of accounting period through the adoption to more sales on credit, and through longer period of payment are given to customers. Two climbes are available to detect the phenomenon of earnings management. The first is qualitative, while the second is quantitative approach.Using the cardinal approaches together when this possible leads to more certain conclusions whether a firm or a assembly of firms manage earnings. Several steps have to be followed when there a need exists to detect earnings management through the qualitative methods. These steps are presented below (Mohanram, 2003). 1. Identifying the key accounting policies of the firm or constancy. Regarding the industry of the current research, the issues of credit risk and interest rate risk are of crucial importance to banks. 2. Assessing the firms accounting flexibility.The take of accounting flexibility may be high to some firms or industries, whereas, it may be low to other firms and industries. 3. Evaluating the firms accounting strategy, and determining how this strategy differs from other competitors. 4. Assessing the firms quality of disclosure. 5. Identifying the potential red flags. The following is an example of red flags Unexplained accounting changes, especially when performance is bad. Unexplained profit boosting transacti ons, such as sale of assets. Unusual increase in accounts due in relation to sales increase. Increasing gap betwixt net income and cash flow from operations. Increasing gap between net income for reporting and tax purposes. Unexpected large asset write-offs or write downs. large fourth quarter adjustment. Qualified audit opinion or change in auditors. long related party transactions. 6. The final step is to undo accounting distortions by reversing out the impacts of dubious accounting wherever possible. Earnings management can be also detected analytically, based on the firms accruals, which can be defined as the difference between net income and cash flow operations.In occasion, firms with high level of accruals are likely to have inflated earnings. Firms practice the phenomenon of earnings management can be determined through segregating arbitrary accruals from non-discretionary accruals. In this case, Jones (1991) stick can be used to segregate discretionary from non -discretionary accruals. In the current study we use this bewilder to determine whether, or not, the Commercial Banking Industry practices the phenomenon of earnings management. This model is presented belowWhere total accruals can be computed by finding the difference between income before extraordinary items and cash from operations in course of instruction t. Revenuest is revenues in year t, while revenuest-1 is the revenues at the end of year t-1. Total assetst-1 is total assets of year t-1. Gross PPEt is gross property, plant, and equipment at the end of year t, and B1, B2, and B3 are industry and year specific parameters to be estimated. The residual value in Joness Model is the discretionary accruals for a firm in a given year, while the fitted value gives an estimate of the non-discretionary component of earnings.Researchers in the accounting literature have practically focused on earnings management. Many researchers studied the issue of earnings management most of these are focused in the Western or Far East Countries. A study titled earnings Management Do Large Investors Care? and carried out by Senteza, Njoroge, and Gill (2005), deserves to be mentioned in the current study. This study mentions that institutional investment activity and behavior is an area that has buzz off more interesting in recent times and so much work has been done so far.The contribution of this study in the area of earnings management can be summarized in its documentation to the effect of earnings management activity on institutional investor ownership, especially through distinguishing the ownership changes in receipt to the direction of earnings management efforts. This study finds that institutional investors increase ownership in firms that manage earnings up and decrease ownership in firms that manage earnings downward before end-of-year reporting.Moreover, this study finds that the increases observed during an observed upwards earnings-managing activity are fol lowed by decreases in ownership in these firms in the ensuant quarter, which may suggest re spring allocation between large and small investors. In his comments at the practice of earnings management phenomenon, Simon (2005) argues that managing earnings is a impose on _or_ oppress practice, in his paper titled Earnings Management as A Professional Responsibility Problem.The author of this paper states that managers of public companies often demand an increase in current report earnings per cover though they sometimes prefer a current decrease in the earnings they would other report when it will allow them to show a smoothly increasing pattern of earnings in the rising. He adds, on his comments on Schwarczs paper, that the limits of lawyering are the constraints of law, but having said that, the question re chief(prenominal)s-what do we mean by law? If we take a narrow, predictive conception of law, the limits will be less limiting than if we take a broader, purposive view. . He also states that the more ambitious conception is most compatible with the idea of lawyering as a dignified calling. Caramanis and Lennox (2007), carried out a study titled Audit Effort and Earnings Management in their trial to determine the effect of audit hours on the practice of earnings management by the Greece Firms. To measure earnings management, the authors use the Jones (1991) model based on the balance sheet approach rather than the cash flow statement approach because most Greek companies do not provide cash flow statements.There are three main findings of this study. First, companies are more likely to report income-increasing atypical accruals than income-decreasing abnormal accruals, when audit hours are lower. Second, the magnitude of income-increasing abnormal accruals is negatively related to audit hours. Third, companies are more likely to manage earnings upwards to just meet or beat the zero earnings benchmark, when auditors work few hours. Moreover, this s tudy finds weak or insignificant associations between audit hours and the magnitude of negative abnormal accruals.A study titles Detecting Earnings Management for the purpse of evaluating secondary accrual-based models for detecting earnings management is carried out by Dechow and Sweeney (1995). This paper evaluates the ability of alternative models to detect earnings management. Concerning this issue, the paper finds that all the models considered appear to produce reasonably well specified tests for a random sample of event-years. When the models are applied to samples of firm-years experiencing essential financial performance, all models lead to misspecified tests.The second finding of this paper is that the models all generate tests of low power for earnings management of economically plausible magnitudes. Moreover, this paper reveals that all models reject the null hypothesis of no earnings management at rates exceeding the specified test-levels when applied to sample of fir ms with extreme financial reporting. The most important finding of this paper is that a modified version of the model developed by Jones (1001) has the most power in detecting earnings management.Kerstein and Rai (2007), carried out a study titled functionals Capital Accruals and Earnings Management. The purpose of this study is to reexamine market reactions to large and small works slap-up accruals. This study involves three hypotheses. First, negative or positive large working capital accruals have no impact on the earnings reception coefficient of firms reporting positive small earnings surprises. Second, Positive or negative large working capital accruals have no impact on earnings reaction coefficients of firms reporting small earnings declines.Third Positive or negative large working capital accruals have no impact on earnings response coefficients of firms reporting large earnings increases or declines. The authors focus on nonlinear relations between returns and large w orking capital accruals and use lancinate returns computed as the compounded monthly returns from nine months prior to the fiscal year-end to three months after the fiscal year-end as the dependent variable. They find that the market discounts unhoped earnings when there are small increases in earnings using negative large working capital accruals or negative large working capital accruals.They also find little or no evidence that positive or negative large working capital accruals lead to lower earnings response coefficients in the remaining six situations. In his study titles Earnings Management, Earnings Manipulation separate from Taiwanese Corporations, (2008), Chai-hui Chen differentiates between earnings management and earnings manipulation among the Taiwanese companies. In this study, Chai examines 7 hypotheses based on a sample of 90 public firms throughout 1999-2004.The main findings this study concludes that (1) unlike the secure group, earning manipulators face greate r capital market and contract motivations to manage earnings (2) earnings manipulators are more inclined to buck fewer independent directors to their boards, to appoint fewer independent supervisors to their supervisory boards, and to posses considerably less managerial ownership and (3) earnings manipulators are more likely than the control group to express aggressive attitudes and rationalizations to manage earnings changes before interests and taxes, or both.To examine the effect of firms stock price sensitivity to earnings news, as heedful by outstanding stock recommendation, on incentives to manage earnings, Abarbanel and Leahavy (2003) carried out a study titled Can Stock Recommendations Predict Earnings Management and Analysts Earnings gauge Errors. This study examines hypotheses concerning (1) the effect of introducing equity-market-based earnings targets on firms earnings management, and (2) the effects of such earnings management actions on ensuring analysts forecast er rors.In this study, quarterly unexpected accruals are reason using the modified Jones (1991) model. This study finds evidence that a firms stock price sensitivity to earnings news, as measured by outstanding stock recommendation, affects its incentives to manage earnings and, in turn, affects analysts ex post forecast errors. Moreover, this study finds a tendency for firms rated a Sell (Buy) to engage More (less) frequently in extreme, income-decreasing earnings management, indicating that they have relatively stronger (weaker) incentives to create accounting reserves.In contrast, this study finds that firms rated a Buy (Sell) are more (less)likely to engage in earnings management that leaves reported earnings equal to or slightly higher than analysts forecasts. Zhang (2002) carried out his study titled, Detecting Earnings Management Evidence from Rounding-up in Reported EPS, for the purpose of evaluating a spaciotemporal list of metrics propsed for detecting earnings management in a setting where managers manipulate earnings to round up reported earnings per share (EPS).This study provide the evidence that adds to the debate on the abilities of accrual-based models to detect earnings management of small magnitude. The study cast doubt on the abilities of accrual-based models to go through pip-squeak offenses, which is likely to be the norm, rather than exception of various forms of earnings management. The metrics under evaluation of this study are deferred tax expense and discretionary accruals computed from DeAngelo Model, Healy Model, Jones Model, modify Jones Model, Cross-sectional Jones Model, and Forward-looking Jones Model.This study finds that deferred tax expense is able to detect earnings management in the rounding-up setting while discretionary accruals models are not. Moreover, this study provides the evidence that firms manipulate bad debt expense for the purpose of rounding-up reported EPS. Chan, Jegadeesh, and Sougiannis (2004) carried ou t a study titled The Accrual Effect on futurity Earnings in an attempt to clarify whether current accruals affect future earnings. The authors find a strong negative relationship between accruals and the aggregate future earnings.This study mentions that if firms manage accruals upward by $1 today while holding current earnings constant, aggregate future earnings will decline, on average, by $ 0. 096 over the following three years and $0. 202 in the long run. This study also examines the accrual effects classified by firm characteristics to test the source of the negative relationship between accruals and future earnings. The study shows that high price-earnings stocks experience an enormous accrual impact on their future earnings, with 39% of current accruals reversing in the long run.Moreover, this study shows that firms with high market-to-book ratios also have large accrual reversals, so when this is grouped by accruals, the accrual effects are significantly stronger for high accrual firms than for low accrual firms. Among the additional important findings of this study is that Jones model significantly underperforms the CF-Jones model in explaining the cross-sectional accrual variability, with only 24% of mean adjusted R2 for the Jones model compared to 57% for CF-Jones Model.This result shows the CF-Jones model superiority in identifying the manipulated earnings. The most recent study concerning the detection of earnings management relates to milling machine (2009) and titled The Development of the Miller symmetry (MR) A Tool to Detect for the Possibility of Earnings Management (EM). In this study, Miller uses new technique to detect earnings management called Miller Ratio, based on net working capital (NWC) and cash flow from operations (CFO). Miller also compares between the esults reached through his own model and the results revealed based on Modified Jones Model. In this study, the author states that the large body of literature on the topic of e arnings management provides discourse of total accruals, discretionary total accruals, and current accruals. The findings of this study indicate that neither the Miller Ratio nor the Modified Jones Model predicted the possibility of earnings management at a statistical acceptable level of confidence on the body of data with acknowledged earnings management. .Caramanis, A. , and Lennox, C. , (2008), Audit Effort and Earnings Management, journal of Accounting and Economics 45, PP. 116-138. 2. Jones, J. , (1991), Earnings Management during import relief Investigations, Journal of Accounting Research 29, pp. 193-228. 3. Dechow, M. , and Sweeney, P. , (1005), Detecting Earnings Management, The Accounting Review, Vol. 70, nary(prenominal) 2, PP 193-225. 4. Kerstein, J. , and Rai, A. (2007), Working Capital Accruals and Earnings Management, Investment Management and Financial Innovation, Vol. 4, Issue 2, PP. 33-47. 5. Chen, C. , (2008), Earnings Management, Earnings Manipulation Evidence from Taiwanese Corporations, Available on absorb 6. Abarbanell, J. , and Lehavy, R. , (2003), Can Stock Recommendations Predict Earnings Management and Analysts Earnings Forecast Errors? , Journal of Accounting Research, Vol. 41, No. 1, PP. 1-47. 7. Zhang, H. (2002), Detecting Earnings Management Evidence from Rounding-up in Reported EPS, Available on Line. 8. Chan, K. , Jegadeesh, N. , and Sougiannis, T. , (2004), The Accrual Effect on Future Earnings, Review of Quantitative Finance and Accounting, 22, PP. 97-121. 9. Miller, J. E. , (2009), The Development of the Miller Ratio (MR) A Tool to Detect fot the Possibility of Earnings Management (EM), Journal of Business Economics Research, Vol. 7, No. 1, PP. 79-90.Earning ManagementDoes the Commercial Banking Industry of UAE Practice Earnings Management Dr. Mohammed Obeidat Introduction It is the right of external users of accounting information to be provided with more adequate information to protect their interests. Many questiona ble issues concerning the term of earnings management are still available. Auditors, accountants, financial analysts, and other concerned parties may hold the responsibility of detecting external users from the practices of earnings management. Many questionable issues are still available regarding the term of earnings management.Some people may have no enough idea about what practices are classified under earnings management, and what practices can not be classified under this term. Users of accounting information are different but few of them have the ability to detect the practices of earnings management. Because there are different methods of practicing earnings management, detecting the practices of earnings management is one of the difficult issues. The common practice of earnings management by firms and the negative effects of these practices on external users of financial accounting information justify the investigation of this issue.Many users may lose some of their wealth as a result of practicing this phenomenon. Many financial crises appear in our world from time to time, and some reasons of these crises are related to incorrect announced financial information. The problem of the current study will be simpler, if it is presented through the following question How investors can detect the practices of earnings management, in order to have the ability to protect themselves from the negative effects of these practices?The answer to this question may seem more difficult, so the current study present an example from the Commercial Banking Industry of the United Arab Emirates (UAE). Studying the phenomena of practicing earnings management is important, because this will highlight why managers may practice this phenomenon. Many incentives may be available to managers and promote them to practice earnings management. These incentives will be highlighted later on in the current study, but when investors are knowledgeable with some of these incentives, they can consider and analyze the financial information of their entities more.Moreover, when users are aware with the methods that are followed by managers to practice earnings management, they will be more eligible to detect these practices. The current study will explore the most available methods of practicing earnings management. The importance of the current study is increased, because it highlights how investors can determine whether there is a practice of earnings management or not. The objectives this study is looking to achieve are as follows 1. To highlight the incentives standing behind the practice of earnings management by managers. 2.To inform users about the methods available to firms management to manage the earnings. 3. To determine the qualitative and quantitative available procedures that can be used to detect the practices of earnings management. 4. To determine whether the Commercial Banking Industry of UAE practices or does not practice the phenomenon of earnings m anagement. 5. In a case of earnings management is detected, this study aims to detect whether these practices were upward or downward practices. Our study makes a unique contribution to the literature by using data from the announced financial statement of Commercial Banking Industry of UAE.This study differs from the prior studies in its location, methods, objectives, and nature of data used in the analysis. Because the current study involves the commercial banks of ABU Dhabi, and because all of these commercial banks are listed in Abu Dhabi Stock Market, this study is unique in its location. Just few studies outside Abu Dhabi followed quantitative method to investigate whether there are practices of earnings management or not, the current study is also different from other prior researches.This study depends on cross sectional data because a time series data will misstate the data, so it is unique in its inputs of data. This paper is organized as follows The first section defines earnings management, and describes the incentives of its practices by commercial banks, in addition to that, it explores the methods of practice and how these practices can be defected. The second section explores the most related prior researches. The third section presents the hypotheses of the current research. The fourth section describes the followed methodology in the current study.The fifth section presents the results, while the fifth explores the findings. Literature Review and Prior Researches Many people believe that the term of earnings management is understandable in its simple form, but most of those unable to determine whether a selected practice is an earnings management or not. Understanding what earnings management constitutes and why it takes place is important for all users of accounting information. This study highlights the different aspects of earnings management, so it identifies clearly this term, and presents the incentives standing behind its practice.More over, the current study determines the methods of earnings management used by firms, and explores how these practices can be detected. Earnings management is defined as the intentional misstatement of earnings leading to bottom line numbers that would have been different in the absence of any manipulation (Mohanram, 2003). Based on this definition, the practice of earnings management is an intentional behavior, and if this practice occurs unintentionally, it can not be classified under the practices of earnings management.Moreover, this definition states that the practice of earnings management phenomenon leads to users misstatement. In other words, practitioners of earnings management have different purposes and they change some accounting numbers to affect users in order to achieve these objectives. Healy and Wahlen (1999) state that earnings management occurs when managers use judgment in financial reporting and in structuring transactions to alter financial reports to either mis lead some stakeholders about the underlying economic performance of the company or to influence contractual outcomes that depend on reporting accounting numbers.This definition states that this practice is also intentional and purposeful. This definition mentions that contractual issues are incentives for managers to manage earnings. But we have to remember Some concerned people believe that earnings management mean upward manipulation. Actually, earnings management may be exercised either upward or downward. In most cases, the target of earnings determines to a large degree, whether the management of the firm practices earnings management upward or downward.Some people also believe that the all the practice of earnings management are illegal, and no legal practice exists. Actually, there are different practices of earnings management do not violate the generally accepted accounting principles (GAAP). For example, speeding the size of sales during the last month or the fourth quarte r is in agreement with the GAAP. Moreover, activating sales during the last month of the accounting period through granting discounts to customers is also in agreement with the GAAP, and is not a violation to the accounting standards.There are different incentives to managements of firms to practice the phenomenon of earnings management. Most of these incentives are related to benchmarks of earnings. Sometimes, the previous periods performance may be the benchmark to the firm. In other cases, the benchmark to the firm may be the expectations of financial analysts. The promised compensations to the firms management may be the most important incentive of the practice of earnings management. Benchmarks are necessary for the determination whether the management deserves or does not deserve the promised compensation.Sometimes, the desire of the firms management to increase the stock market price may also be one among the incentives to earnings management, especially, when the management is looking for more compensation. The normal positive relation between earnings and stock market price means that as the amount of announced earnings increases, the common stock market price is also increases. Therefore, when a desire exists to the firms management to affect the common stock market price, the management will manage its earnings. Reducing the amount of income tax may also be one among the incentives of practicing earnings management.In many countries, business entities are subject to high income tax rates, where different categories of expenses are deducted from the income. When these entities are looking toward reducing the amounts of taxes, they practice the phenomenon of earnings management. The practice of earnings management in this case may be through increasing the amounts of tax deductions, or through the decreasing the amounts of earnings. Sometimes, firms management may manage earnings to simplify the issue of receiving credits from banks and other financia l issues.In addition, firms may also manage earnings to reduce the cost of this credit, because when earnings are reasonable, the firm can receive credit smoothly without such obstacles, and at lower costs, but when the firms earnings are unreasonable, this firm will face many obstacles to receive credit, and it may receive credit at higher costs. These are some of incentives or reasons of the practice of earnings management, but other incentives may be available to some firms, depending on the financial conditions of the firms management itself.Managements of firms can follow different methods to manage earnings. Changing the assumptions for accounting standards is one of the most common used methods in managing earnings. It is already known that the GAAP are highly flexible, so managements can employ the high degree of flexibility available in these standards. Examples of this flexibility are the inventory flow methods which managements can use one among these, and the available o ptions to depreciate some of the firms assets, in addition to these firms can review the assumed lives of these depreciable assets.As a result a variety of options are available to management whenever a desire to manage earnings exists. Managements can manage earnings through the determination to the bad debts provisions. For example, whenever there is a need to announce earnings higher than its actual value, management can determine these bad debts at amounts lower than their actual, while it can announce lower amounts of bad debts whenever there is a need to reduce the announced income. Managing transaction is one among the available options to management when there is a desire to manage earnings.For instance, management can grant high discounts during the last few days of the accounting period to recognize more revenue through sales under the accrual basis. One option is available to managements of firms is to activate sales or services during the last days of accounting period t hrough the adoption to more sales on credit, and through longer period of payment are given to customers. Two approaches are available to detect the phenomenon of earnings management. The first is qualitative, while the second is quantitative approach.Using the two approaches together when this possible leads to more certain conclusions whether a firm or a group of firms manage earnings. Several steps have to be followed when there a need exists to detect earnings management through the qualitative methods. These steps are presented below (Mohanram, 2003). 1. Identifying the key accounting policies of the firm or industry. Regarding the industry of the current research, the issues of credit risk and interest rate risk are of crucial importance to banks. 2. Assessing the firms accounting flexibility.The level of accounting flexibility may be high to some firms or industries, whereas, it may be low to other firms and industries. 3. Evaluating the firms accounting strategy, and determi ning how this strategy differs from other competitors. 4. Assessing the firms quality of disclosure. 5. Identifying the potential red flags. The following is an example of red flags Unexplained accounting changes, especially when performance is bad. Unexplained profit boosting transactions, such as sale of assets. Unusual increase in accounts receivable in relation to sales increase. Increasing gap between net income and cash flow from operations. Increasing gap between net income for reporting and tax purposes. Unexpected large asset write-offs or write downs. Large fourth quarter adjustment. Qualified audit opinion or change in auditors. Large related party transactions. 6. The final step is to undo accounting distortions by reversing out the impacts of dubious accounting wherever possible. Earnings management can be also detected analytically, based on the firms accruals, which can be defined as the difference between net income and cash flow operations.In occasion, firms with high level of accruals are likely to have inflated earnings. Firms practice the phenomenon of earnings management can be determined through segregating discretionary accruals from non-discretionary accruals. In this case, Jones (1991) model can be used to segregate discretionary from non-discretionary accruals. In the current study we use this model to determine whether, or not, the Commercial Banking Industry practices the phenomenon of earnings management. This model is presented belowWhere total accruals can be computed by finding the difference between income before extraordinary items and cash from operations in year t. Revenuest is revenues in year t, while revenuest-1 is the revenues at the end of year t-1. Total assetst-1 is total assets of year t-1. Gross PPEt is gross property, plant, and equipment at the end of year t, and B1, B2, and B3 are industry and year specific parameters to be estimated. The residual value in Joness Model is the discretionary accruals for a firm in a given year, while the fitted value gives an estimate of the non-discretionary component of earnings.Researchers in the accounting literature have often focused on earnings management. Many researchers studied the issue of earnings management most of these are focused in the Western or Far East Countries. A study titled earnings Management Do Large Investors Care? and carried out by Senteza, Njoroge, and Gill (2005), deserves to be mentioned in the current study. This study mentions that institutional investment activity and behavior is an area that has become more interesting in recent times and so much work has been done so far.The contribution of this study in the area of earnings management can be summarized in its documentation to the effect of earnings management activity on institutional investor ownership, especially through distinguishing the ownership changes in response to the direction of earnings management efforts. This study finds that institutional investo rs increase ownership in firms that manage earnings upwards and decrease ownership in firms that manage earnings downward before end-of-year reporting.Moreover, this study finds that the increases observed during an observed upwards earnings-managing activity are followed by decreases in ownership in these firms in the subsequent quarter, which may suggest resource allocation between large and small investors. In his comments at the practice of earnings management phenomenon, Simon (2005) argues that managing earnings is a wrong practice, in his paper titled Earnings Management as A Professional Responsibility Problem.The author of this paper states that managers of public companies often want an increase in current reported earnings per share though they sometimes prefer a current decrease in the earnings they would otherwise report when it will allow them to show a smoothly increasing pattern of earnings in the future. He adds, on his comments on Schwarczs paper, that the limits o f lawyering are the constraints of law, but having said that, the question remains-what do we mean by law? If we take a narrow, predictive conception of law, the limits will be less restrictive than if we take a broader, purposive view. . He also states that the more ambitious conception is most compatible with the idea of lawyering as a dignified calling. Caramanis and Lennox (2007), carried out a study titled Audit Effort and Earnings Management in their trial to determine the effect of audit hours on the practice of earnings management by the Greece Firms. To measure earnings management, the authors use the Jones (1991) model based on the balance sheet approach rather than the cash flow statement approach because most Greek companies do not provide cash flow statements.There are three main findings of this study. First, companies are more likely to report income-increasing abnormal accruals than income-decreasing abnormal accruals, when audit hours are lower. Second, the magnitud e of income-increasing abnormal accruals is negatively related to audit hours. Third, companies are more likely to manage earnings upwards to just meet or beat the zero earnings benchmark, when auditors work fewer hours. Moreover, this study finds weak or insignificant associations between audit hours and the magnitude of negative abnormal accruals.A study titles Detecting Earnings Management for the purpse of evaluating alternative accrual-based models for detecting earnings management is carried out by Dechow and Sweeney (1995). This paper evaluates the ability of alternative models to detect earnings management. Concerning this issue, the paper finds that all the models considered appear to produce reasonably well specified tests for a random sample of event-years. When the models are applied to samples of firm-years experiencing extreme financial performance, all models lead to misspecified tests.The second finding of this paper is that the models all generate tests of low power for earnings management of economically plausible magnitudes. Moreover, this paper reveals that all models reject the null hypothesis of no earnings management at rates exceeding the specified test-levels when applied to sample of firms with extreme financial reporting. The most important finding of this paper is that a modified version of the model developed by Jones (1001) has the most power in detecting earnings management.Kerstein and Rai (2007), carried out a study titled Working Capital Accruals and Earnings Management. The purpose of this study is to reexamine market reactions to large and small working capital accruals. This study involves three hypotheses. First, negative or positive large working capital accruals have no impact on the earnings response coefficient of firms reporting positive small earnings surprises. Second, Positive or negative large working capital accruals have no impact on earnings response coefficients of firms reporting small earnings declines.Third Positive or negative large working capital accruals have no impact on earnings response coefficients of firms reporting large earnings increases or declines. The authors focus on nonlinear relations between returns and large working capital accruals and use raw returns computed as the compounded monthly returns from nine months prior to the fiscal year-end to three months after the fiscal year-end as the dependent variable. They find that the market discounts unexpected earnings when there are small increases in earnings using negative large working capital accruals or negative large working capital accruals.They also find little or no evidence that positive or negative large working capital accruals lead to lower earnings response coefficients in the remaining six situations. In his study titles Earnings Management, Earnings Manipulation Evidence from Taiwanese Corporations, (2008), Chai-hui Chen differentiates between earnings management and earnings manipulation among the Taiwan ese companies. In this study, Chai examines 7 hypotheses based on a sample of 90 public firms throughout 1999-2004.The main findings this study concludes that (1) unlike the control group, earning manipulators face greater capital market and contract motivations to manage earnings (2) earnings manipulators are more inclined to appoint fewer independent directors to their boards, to appoint fewer independent supervisors to their supervisory boards, and to posses considerably less managerial ownership and (3) earnings manipulators are more likely than the control group to express aggressive attitudes and rationalizations to manage earnings changes before interests and taxes, or both.To examine the effect of firms stock price sensitivity to earnings news, as measured by outstanding stock recommendation, on incentives to manage earnings, Abarbanel and Leahavy (2003) carried out a study titled Can Stock Recommendations Predict Earnings Management and Analysts Earnings Forecast Errors. Th is study examines hypotheses concerning (1) the effect of introducing equity-market-based earnings targets on firms earnings management, and (2) the effects of such earnings management actions on ensuring analysts forecast errors.In this study, quarterly unexpected accruals are calculated using the modified Jones (1991) model. This study finds evidence that a firms stock price sensitivity to earnings news, as measured by outstanding stock recommendation, affects its incentives to manage earnings and, in turn, affects analysts ex post forecast errors. Moreover, this study finds a tendency for firms rated a Sell (Buy) to engage More (less) frequently in extreme, income-decreasing earnings management, indicating that they have relatively stronger (weaker) incentives to create accounting reserves.In contrast, this study finds that firms rated a Buy (Sell) are more (less)likely to engage in earnings management that leaves reported earnings equal to or slightly higher than analysts foreca sts. Zhang (2002) carried out his study titled, Detecting Earnings Management Evidence from Rounding-up in Reported EPS, for the purpose of evaluating a comprehensive list of metrics propsed for detecting earnings management in a setting where managers manipulate earnings to round up reported earnings per share (EPS).This study provide the evidence that adds to the debate on the abilities of accrual-based models to detect earnings management of small magnitude. The study cast doubt on the abilities of accrual-based models to catch minor offenses, which is likely to be the norm, rather than exception of various forms of earnings management. The metrics under evaluation of this study are deferred tax expense and discretionary accruals computed from DeAngelo Model, Healy Model, Jones Model, Modified Jones Model, Cross-sectional Jones Model, and Forward-looking Jones Model.This study finds that deferred tax expense is able to detect earnings management in the rounding-up setting while discretionary accruals models are not. Moreover, this study provides the evidence that firms manipulate bad debt expense for the purpose of rounding-up reported EPS. Chan, Jegadeesh, and Sougiannis (2004) carried out a study titled The Accrual Effect on Future Earnings in an attempt to clarify whether current accruals affect future earnings. The authors find a strong negative relationship between accruals and the aggregate future earnings.This study mentions that if firms manage accruals upward by $1 today while holding current earnings constant, aggregate future earnings will decline, on average, by $ 0. 096 over the following three years and $0. 202 in the long run. This study also examines the accrual effects classified by firm characteristics to test the source of the negative relationship between accruals and future earnings. The study shows that high price-earnings stocks experience an enormous accrual impact on their future earnings, with 39% of current accruals reversing in the long run.Moreover, this study shows that firms with high market-to-book ratios also have large accrual reversals, so when this is grouped by accruals, the accrual effects are significantly stronger for high accrual firms than for low accrual firms. Among the additional important findings of this study is that Jones model significantly underperforms the CF-Jones model in explaining the cross-sectional accrual variability, with only 24% of mean adjusted R2 for the Jones model compared to 57% for CF-Jones Model.This result shows the CF-Jones model superiority in identifying the manipulated earnings. The most recent study concerning the detection of earnings management relates to Miller (2009) and titled The Development of the Miller Ratio (MR) A Tool to Detect for the Possibility of Earnings Management (EM). In this study, Miller uses new technique to detect earnings management called Miller Ratio, based on net working capital (NWC) and cash flow from operations (CFO). Miller also compares between the esults reached through his own model and the results revealed based on Modified Jones Model. In this study, the author states that the large body of literature on the topic of earnings management provides discussion of total accruals, discretionary total accruals, and current accruals. The findings of this study indicate that neither the Miller Ratio nor the Modified Jones Model predicted the possibility of earnings management at a statistical acceptable level of confidence on the body of data with acknowledged earnings management. .Caramanis, A. , and Lennox, C. , (2008), Audit Effort and Earnings Management, Journal of Accounting and Economics 45, PP. 116-138. 2. Jones, J. , (1991), Earnings Management during import relief Investigations, Journal of Accounting Research 29, pp. 193-228. 3. Dechow, M. , and Sweeney, P. , (1005), Detecting Earnings Management, The Accounting Review, Vol. 70, No. 2, PP 193-225. 4. Kerstein, J. , and Rai, A. (2007), Working Capital Accruals and Earnings Management, Investment Management and Financial Innovation, Vol. 4, Issue 2, PP. 33-47. 5. Chen, C. , (2008), Earnings Management, Earnings Manipulation Evidence from Taiwanese Corporations, Available on Line 6. Abarbanell, J. , and Lehavy, R. , (2003), Can Stock Recommendations Predict Earnings Management and Analysts Earnings Forecast Errors? , Journal of Accounting Research, Vol. 41, No. 1, PP. 1-47. 7. Zhang, H. (2002), Detecting Earnings Management Evidence from Rounding-up in Reported EPS, Available on Line. 8. Chan, K. , Jegadeesh, N. , and Sougiannis, T. , (2004), The Accrual Effect on Future Earnings, Review of Quantitative Finance and Accounting, 22, PP. 97-121. 9. Miller, J. E. , (2009), The Development of the Miller Ratio (MR) A Tool to Detect fot the Possibility of Earnings Management (EM), Journal of Business Economics Research, Vol. 7, No. 1, PP. 79-90.

Roles and Functions Paper

HCS 325 Roles and Functions Paper 10/22/12 The four major functions in managing wellness c atomic number 18 accurately are planning, organizing, leading, and controlling. Managing health care is important especially for employees and your place of business (Lombardi). These factors ensure quality service without any rest stops or burdens being an issue. in spite of appearance the health care field, employees usually apply trouble with communicating with the higher authority due to issues and lack of sequence.Planning is important to ensure that goals are being put to adopther and that the future looks brighter than what it already is. Planning comes along with meeting needs and focusing on the employees well being. Organizing is ensuring that all things are done and made on measure (Hagemann). Organizing comes along with ensuring that there is no time to make residents/patients wait for care. Leading is one of the most important parts of management because this can leave a repu tation that either looks good or bad.This is the time where employees should offer suggestions and speak up on any problems that they may have on the job. This is also the time to set goals for employees to meet by a certain period. This gives the coach time enough to challenge those who work under him so that he/ she can get a hint of what assignments should be given to what employees based off how they perform. Controlling is very important because this way everyone is following guidelines and rules along with working as a team rather than individual performance.Employees should be able to call on one another to help to each one other out so that no one feels left behind or less than. (Hedlund) The most important role for a health care animal trainer and leader throughout a diversified health industry is to maintain balance meaning always be sure that everyone is comfortable as well as equality towards each individual. The trough should have different innovative ways that will cover a diversified health care industry. I will love to deliver the goods more information about how to be more of a leader than a manager in a health care setting. T * The References * Lombardi, D. N. , & vitamin A Schermerhorn, J. R. (2007). Health care management Tools and techniques for managing in a health care environment. Hoboken, NJ John Wiley & Sons. * Hagemann, Bonnie Stroope, Saundra. T+D. Jul2012, Vol. 66 Issue 7, p58-61. 4p. 1 Color Photograph * Hedlund, Nancy Esparza, Angelina Calhoun, Elizabeth Yates, Jerome. Physician Executive. Sep/Oct2012, Vol. 38 Issue 5, p6-12. 6p. 1 Color Photograph, 1 Diagram.Roles and Functions PaperManagers in the health care field have many important roles and functions. As the health care system continues to evolve, sound management is critical to the survival of health care institutions (Johnson, 2005). Every mangers main duty is to succeed in helping the organization achieve high performance while utilizing all of the organizations h uman and corporal resources (Lombardi and Schermerhorn, 2007). Mangers in the health care field must strive to break daily operations and make future planning on ways to improve efficiency and productivity.According to Lombardi and Schermerhorn (2007), on a daily basis health care managers must recognize performance problems and opportunities, make good decisions, and call for admit action. This is achieved by using the process of management planning, organizing, controlling the use of resources, and leading to accomplish performance goals. One of the dayto-day responsibilities of a health care manager is informing the team members about what is expected of them.Health care mangers must also recruit, train and develop team members (Lombardi and Schermerhorn, 2007). Other responsibilities are the following coordinate with other teams, plan meetings, figure out the work schedules, and clarify goals and tasks. The most important responsibility of a health care manger I desire a he alth care manager has is to ensure that each team member has the tools he or she needs to be productive. Mangers must also take on certain roles in order to ensure that team members are being productive.There are three categories that the roles of a health care manager fall in interpersonal roles, informational roles, and decisional roles. Interpersonal roles involve interactions with people inside an outside the unit (Lombardi and Schermerhorn, 2007). Informational roles of a health care manager involve giving, receiving, and analyzing information. Finally, the decisional roles of a health care manger involve using information for decision making, problem solving, and addressing opportunities (Lombardi and Schermerhorn, 2007).The most important role of a health care manger I believe is giving, receiving, and analyzing information because communication between management and team members ensure that the needs and wants are being met. There are many responsibilities and roles a healt h care manger must fulfill. The most important responsibility of a health care manger I believe a health care manager has is to ensure that each team member has the tools he or she needs to be productive.The most important role of a health care manger I believe is giving, receiving, and analyzing information because communication between management and team members ensure that the needs and wants are being met. By completing this course I hope to learn more about the responsibilities and roles of health care mangers. I would also like to apply what I have wise(p) while taking this course to my work habits, so that I can improve my management skills.

Leading at a higher level is unusual

Leading at a higher level is unusual as it is not simply based on the views of an individual, but on those of a whole team of highly experienced people. For this reason alone, I would say that the set aside is probably worth reading.Ken Blanchard attempted a paradigm shift as to the term leaders. Leadership has for too long been associated with the accomplishment of results, whereas guide at a higher level is focused on the accomplishment of worth speckle results while acting with respect, care and fairness for the well-being of all entangled. The agree is divided into four sections reflecting each of these attributes.They set their sights on the right target and visionThey treat their customers well They treat their people well They strike the right var. of leadershipLeadership is the capacity to influence others by unleashing the power and potential of people and nerves for the greater good. Leadership should not be done purely for personal gain or goal accomplishment It s hould have a much higher purpose than that. Leadership can be defined as the process of achieving worthwhile results while acting with respect, care and fairness for the well-being of all involved. When that occurs, self-serving leadership is not possible. Its only when you realize that its not about you that you begin to lead at a higher level.Being a successful leader is not only about leading your organization, but your customers as well. According to the author, to keep your customers, you cant be confine just to satisfy them you have to create raving fans. As stated on page 42 Raving fans are customers who are so turned on(p) about the way you treat them that they want to tell everyone about you. A good example of how this works is Domo Gas, a full-service gasoline chain in westerly Canada, confounded by Sheldon Bowles.Back in the 1970s, when everybody was going to self-service gasoline stations, Bowles knew that if people had a choice, they would never go to a gas station. But people have to get gas, and they want to get in and out as quickly as possible. The customer service vision that Bowles and his co-founders imagined was an Indianapolis 500 pit stop. They togged up all their attendants in red jumpsuits. When a customer drove into one of Bowles stations, two or three people ran out of the hut and raced toward the car. As quickly as possible, they looked under the hood, cleaned the windshield and pumped the gas.A successful leader must also have a workable vision, and be able to understandably communicate and share this vision with his organization. When Louis Gerstner Jr. took the helm of IBM in 1993 amid turmoil and instability as the companys annual net losses reached a record $8 billion he was quoted as saying, The last thing IBM use ups is a vision. In an article in The New York Times two years later, Gerstner conceded that IBM had helpless the war for the desktop operating system, acknowledging that the acquisition of Lotus signified th at the company had failed to plan properly for its future. He admitted that he and his management team now worn-out(a) a lot of time cerebration ahead.Once Gerstner understood the importance of vision, an incredible turnaround occurred. In 1995, delivering the keynote address at the computer manufacture trade show, Gerstner articulated IBMs new vision that network computing would drive the next phase of industry growth and would be the companys overarching strategy. That year, IBM began a series of acquisitions that positioned it to arrive the fastest-growing company in its segment, with growth at more than 20 percent per year. This extraordinary turnaround demonstrated that the most important thing IBM needed was a vision (p. 24-25).Leaders must also know how to lead their workforce. Giving people too much or too little direction has a negative impact on peoples development. Situational leadership is based on the belief that people can and want to develop, and there is no best leadership mood to encourage that development. You should tailor leadership style to the situation. This is pretty much common sense. But leaders should also train their people in self leadership Leaders must also encourage team work, and be part of the team themselves. Teams provide a sense of worth, connection and meaning to the people involved in them.When people lead at a higher level, they make the world a better place because their goals are focused on the greater good. Making the world a better place requires a special kind of leader a servant leader. Robert Greenleaf first coined the term servant leadership in 1970 and published widely on the concept. Mahatma Gandhi, Dr. Martin Luther King Jr. and Nelson Mandela are examples of servant leaders. Servant leaders feel their role is to help people achieve their goals. They try to find out what their people need to be successful. They want to make a difference in the lives of their people and, in the process, impact the organiz ation as stated on page 249.Research shows that effective leaders have a clear, teachable leadership point of view and are unbidden to teach it to others, particularly the people they work with. If you can teach people your leadership point of view, they will not only have the benefit of perceptiveness where youre coming from, but theyll also be clear on what you expect from them and what they can expect from you. They may also begin to solidify their own thinking about leadership so that they can teach others too. Some say that learning, teaching and leading should be inherent parts of everyones job description.Enablement is the key to flagellation your competition day-after day. Allowing your people to pit their brains and allowing them to use their knowledge, experience and motivation is critical. To guide this transition to an enablement culture, leaders must use three keys1. Share Information. 2. Declar e the Boundaries 3. exchange old Hierarchies with Self-Directed Individuals and Teams.This requires a special leader the servant leader. Leadership has two parts vision and implementation. They need to find out what their people need to be successful and they make a difference in the lives of their people and in the process, their organization.The world needs more leaders who are leading at a higher level. Perhaps the day will come when self-serving leaders are history, and leaders serving others are the rule, not the exception.

Identify the Individual at Risk of Skin Breakdown and Undertake the Appropriate Risk Assessment Essay

Upon arriving at the care home, I shut the door behind me, clocked in using my time card and gestural the cater log book which is a requirement of the fire safety policy. Prior to starting my shift, I attended the hand over held in the staff glumice with closed doors to maintain confidentiality and privacy of the re situationnts. The hand over gives me important changes in the residents health and social care desires, requirements and procedures that need implementing during the shift. star of the residents I usually care for is Mrs H who has just come back from a hospital admission. According to her care plan Mrs H was diagnosed with Type 2 Diabetes Mellitus and Chronic Kidney Disease Stage 4 which are predisposing factors for pressure sores. She is bed bound, cannot weight bear and had just undergone Open Reduction and Internal Fixation (ORIF) for shifting on her left tibia fibula which left her immobilised. She is also incontinent of urine and faeces which are all predisposing factors to sore development.As one of her elementary carer, I was assigned to carry out a risk sagaciousness for skin breakdown with the use of the Waterlow Scale. I knocked on Mrs Hs means before entering as a sign of respect for her privacy and greeted her good morning. I asked how she is and she smiled which means she is fine as she has difficulty speaking. I asked her if she would same(p) to have her bed bath and she said yes please. I informed her that I also need to carry out a risk assessment for skin breakdown to identify if she is at risk of developing a pressure sore.I explained the procedures that she will expect, the reasons behind these and I asked for her permission to carry on. She have by softly saying ok in a very low voice. Before starting the assessment, I gathered all the things that I need. I observed standard precautions for infection control by washing my hands with soap and water and drying them with disposable paper towels. I wore a disposable format ive apron and donned a pair of disposable gloves to balk the spread and transfer of infection from one person to another.With the help of my colleague, I gently and carefully took off Mrs Hs night dress informing her every step that I make to make her aware and to encourage her cooperation. I kept it in yellow laundry bag as per organisational policy on infection control and prevention. I covered her body with bath towels to maintain her privacy and detainment her warm. I washed her face and body with the use of disposable Mediwipes with soap and warm water. I dried her up using the towel to keep her from freezing. I took off her nappy pad and washed her private front part properly and dried her afterwards.Then I informed Mrs H that I need to turn her on her side so that I can wash and examine her back. With coordinated movements from my colleague, we gently and carefully turned her on her side, taking exceptional care not to tramp any undue pressure on her bad leg to prevent an y further injury. I examined her back side taking note of pressure points or bony prominences on her shoulders, sacrum, elbows, ankles and heels. Her skin on her shoulders, spine, elbows and heels look fine but there is a redness on her sacral area which feels hotter than other areas of her skin.I asked Mrs H if she feels any pain in her bottom and she said yes in a very low voice. On her left heel is an abrasion which she developed while she was in the hospital. I washed her back and her bottom gently and dried them up properly as excess moisture can aggravate her skin condition. I put her soiled nappy pad in a charge card bag to be disposed of in the clinical waste bag. I utilise aqueous creme on her skin especially on bony prominences to prevent drying. I applied sudocrem on her sacral area to soothe and to protect and help heal her skin.I put on a clean nappy pad on her, put on clean clothes and positioned her on her right side to relieve the pressure on her sacral area, using cushions to make her comfortable. The nurse-in-charge came inside the room to check on her left heel wound and I asked her how to clean it and what dressing should I use for it. She said I can clean it with uninspired water and sterile gauze, dry it up and apply Versiva dressing for protection as advised by the tissue viability nurse. I disposed of my gloves and donned on a clean pair.I washed Mrs H wound on her heel with sterile water and sterile gauze, dried it up and applied Versiva dressing. I put on a pressure relief cushion on her left foot to relieve pressure, kept it supported and in a comfortable position. I thanked Mrs H for her cooperation during the procedure. I informed her about the condition of her skin and reassured her that it is well taken care of. I disposed of my apron, gloves and soiled dressings in the plastic bag, tied it and disposed it in a clinical waste bag. I washed my hands with soap and water again and dried it up to prevent the spread of infection.

Ww1 Causes of

Who or what was to blame for World war ane Did two bullets lead to twenty jillion deaths When one talks ab forth the World Wars Ger legion(predicate) often springs to instinct and is was supposedly the root cause for the First World War and even The Second World War, exactly was it the sole force of Germany alone or was some monumentalr being behind this full frame-up in which at least 20 million deaths. Let me set the scene for you and let us embark on a journey that will reach into the realm of horrific torture, an accidental character assassination and the source o number of deaths equal to almost a third of the population living in the UK currently.But before I show you these plans of evil. A new country is form in 1871 it is a day to remember, as this country will be the fundamental antecedent for oer 10 million deaths for the years to come. Germany is formed Britain has built up an empire stretching from America to the edge of India. Germany, being innate(p) quite late is immensely jealous of Britain and builds up an army of 2 million foot soldiers. flat it aspires to make water the greatest cont determinationfare-fleet in the whole of europium. But it still will be no react for the British navy. So Germany forms an alliance.Whilst the forming of alliances is materializing Germany and Britain are having a massive arms race triggered by the Germans building naval giants in factories around the whole country, many of these battleships include Dreadnoughts. Britain senses this as an immediate scourge to her lands and starts building even more naval vessels. By 1914 Britain had 29 Dreadnoughts and Germany had 14. Meanwhile France has been fighting with Prussia (German state) and lost Alsace-Lorraine, a wealthy town with a varied range of abundant resources, and wants revenge.France is also in league with Britain and subsequent is thinking about using the sheer size of the British Navy to its own advantage. Austria-Hungary snatched lands in Bos nia and Herzegovina in 1908 as a stir up of expanding their empire and becoming great again. However in Russia the tsar of Russia is becoming little and less popular with most of the population and was facing food cuts and terrible p everyplacety. This squeeze Russia to think about taking lands in The Mediterranean and near the Black Sea, which was basically a large chunk out of the Ottoman Empire.When in 1908 Austria-Hungary took control over Bosnia Herzegovina, which was a huge mistake. The population in Bosnia-Herzegovina were composed of Slavs and they wanted to be reunited with Serbia (another Slavic country) to get revenge on Austria-Hungary. This situation is exacerbated by Russia having, not only, a huge army but also having a large influence in the Slavic countries. This connection with an unknown enemy would influence the war effort greatly and raise morale. In 1908, Austria-Hungary took over the former Turkish province of Bosnia. This angered Serbians who felt the pr ovince should be theirs.Serbia threatened Austria-Hungary with war, Russia, allied to Serbia, mobilised its forces. Germany, allied to Austria-Hungary mobilised its forces and prepared to threaten Russia. War was avoided when Russia backed down. There was, however, war in the Balkans between 1911 and 1912 when the Balkan states drove turkey out of the area. The states then fought each other over which area should belong to which state. Austria-Hungary then intervened and forced Serbia to founder up some of its acquisitions. Tension between Serbia and Austria-Hungary was high.The only method of beating a country in a war that is bigger and greater than you was to make an alliance with another country. This meant you could lead a interchangeable approach shot with the combined number of legions of both countries. The two countries are united against the one. Such was the power of an alliance. The alliances formed in the World War One were the trey Alliance (also known as The Cen tral Powers) and the Triple Entente (Britain, France and Russia). The idea was that the two sides would cancel each other out and Europe would be at peace. These alliances created more tension between the major powers.Germany, Austria-Hungary and Italy felt threatened and surrounded by the Triple Entente. Russia was maladjusted about Austrias intentions towards the Balkans. A massive arms race began between Germany and Britain, with each country competing to have the biggest army and navy in Europe. In addition to this there were two crisis over Morocco, at the Algeciras congregation in 1906 Germany was outnumbered and had to withdraw, because of British, Italian, Russian and Spanish support for France taking control of Moroccos police and banks. The still fuming Germany direct aDreadnought called The Panther to try and force France in relegateping their invasion. Britain disagreed and sent a whole squad of warships. In this situation Germany was forced to back-down to the sheer force of the British navy. The Germans abuse for the British grew and grew. This evidence proves that the alliances formed were not for peace and prosperity, but War and destruction. Britain and Germany were forced to build ships on the account of invasion or protection. But mainly security. This didnt do Germany any good when Italy switched sides and became part of the Entente.Militarism means that the army and military forces are given a high profile by the government. The increment European divide had led to an arms race between the main countries. The armies of both France and Germany had more than double between 1870 and 1914 and there was unsmooth competition between Britain and Germany for mastery of the seas. The British had introduced the Dreadnought, an effective battleship, in 1906. The Germans currently followed suit introducing their own battleships. The German, Von Schlieffen also drew up a plan of action that involved contend France through Belgium if Russia ma de an attack on Germany.The map below shows how the plan was to work. Germany would attack Belgium and defeat them at heart six weeks this would gain them an access in France. Germany would then attack France from the Franco-German border and then send over 100,000 troops to outflank them, therefore occupying France. After this complicated manoeuvre was completed Germany would be free to attack Russia on its own. As you can impose in this plan, Britain plays no part in this war. That was the main reason everything went wrong Russia mobilized its armies within six days and led an assault on Germany.Belgium put up fierce resistance and everything was in shambles. But after all this tension was rising when did the war break out? Or more importantly how did war break out. If we look at the dates and figures (seen below) we will easily see that in over eight days a mass war breaks out between Europe and nearly every other continent. For a country to go to war it would have to consider many things, for example the cost of war, the casualties and suspected death rates. Communications werent easy. There were no long duration calls and no e-mails. Not enough technology to start a ar in no less than ten days. No, it must have been planned. A breakthrough for all the tension arrived, the pin in the fly breezed in. A murder. Of royalty. June 28 The Assassination in Sarajevo of Archduke Franz Ferdinand, heir presumptive to the Austro-Hungarian throne, who is killed along with his wife, Archduchess Sophie. Details July 23 Austria-Hungary sends an ultimatum to Serbia. Serbian response is seen as unsatisfactory. Details July 28 Austria-Hungary declares war on Serbia. Russia mobilizes. The Great War begins. July 31 Germany enjoins Russia to stop mobilizing.Russia says mobilization is against Austria-Hungary only. alarming 1 Germany declares war on Russia and mobilizes. Italy declares its neutrality. Germany and the Ottoman Empire sign a out of sight alliance treaty. Augu st 2 Germany invades Luxembourg. Details August 3 Belgium refuses German ultimatum. Germany declares war on France. German troops enter Russia. August 4 Germany invades Belgium to outflank the French army. Britain protests the violation of Belgian neutrality, guaranteed by a treaty German Chancellor replies that the treaty is just a chiffon de papier (a scrap of paper).The United Kingdom declares war on Germany. August 5 Montenegro declares war on Austria-Hungary. The Ottoman Empire closes the Dardanelles. August 5August 16 The Germans besiege and then capture the fortresses of Liege, Belgium. Details August 6 Austria-Hungary declares war on Russia. Serbia declares war on Germany. Colonel Dragutin Dimitrijevic a respected leader of the Austro-Hungarian Military Intelligence masterminded a plan to get rid of the Archduke (heir to the Austrian throne) Franz Ferdinand.The colonel (CODENAME Apis) wanted a militaristic Austria, so he formed a terrorist group of sea-level peasants and tr ained them to be assassins. The assassination of Archduke Franz Ferdinand, heir to the Austro-Hungarian throne, on 28 June 1914, set in train a series of diplomatic events that led inexorably to the outbreak of war in Europe at the end of July 1914. Ferdinand and his wife Sophie were killed by Serb nationalist Gavrilo Princip while on a formal visit to Sarajevo.Princip shot Ferdinand at point blank range while the latter was travelling in his car from a town hall reception having earlier that day already survived one assassination attempt. The leaders of the world leapt for a chance to vie which each other, to gain power, land and money. World War One, unlike World War Two had a variety of reasons for bloodshed and massacre. Mainly the rising of tension and the exclusion of Germany in treaties and the colonisation of Morocco and the Algeciras conference. Ultimately all the tension funnelled out into a World War.