Hitler: in His Mind

Adolf Hitler was known to be a somewhat of monster, and a villian, which is true in the opinions of quite a few throughout history. What Hitler accomplished is astonishing, he was a brilliant man who knew how manipulate people and their way of thinking. But, what is most intriguing about Hitler is his personality and disturbed mind. Robert G. L. Wiate and his book titled The Psychopathis God: Adolf Hitler discusses Hitler and his personality triats that led to his outrageous ideas and actions.Waite as a author is able to not create a judgement of Hitler and his and write more about Hitler as a person and why he was the way he was. Hitler had many issues that disturbed his mind, such as, his past and childhood experiences, his enourmous amount of phobias and obsessions that consumed his mind, his sexual experiences and his behavior toward sex, and of course the most well known personal hatred toward Jews. Skipping around a little bit in Waite’s book, in Chapter 3, Waite discuss ed Hitler’s childhood and family history.Hitler’s childhood experiences led to his later on in life obsessions and phobias that were to consume his thinking. Waite is able to find the facts about his childhood to help explain how Hitler’s mind became warped into his way of thinking. Hitler’s childhood was full of death and, abandonment and bad habits. These experiences help explain why he became a vegetarian, his fascination with death and suicide as well as his phobia of being alone. All of these personality triats he became known for were due to his childhood experiences and lifestyle. In my opinion, Hitler’s psychological traits were due to his past.While a boy in Vienna, he was mocked and riduculed. As a child he was strickened with the death of his mother. These types of experiences can create major personality malfunctions later in life. In the first chapter, Waite discusses Hitler’s personality traits and his odd obsessions and daily way of living. One issue that would amaze any reader of Waite’s book is learning about Hitler and his actual ways of thinking rather than just what his factual actions as one of the greatest leaders and manipulator of all time. What is so astonishing is how someone ith such odd obsessions, such as the exact measurements of a body and proportion and positioning of the body, or his obsession with blood and his childish behavior as an adult. Wait’s evidence on Hitler’s manipulating skills is impressive. Waite decribes Hitler as being a man who would use â€Å"brotherhood† and shared experiences to convince people that what they were doing to the Jewish population was alright. In my opinion, Hitler’s psychological explanations for his behavoir is simple. He was a man who was set in his ways and when his way of how life should be ran and lived, he created another obsession in his mind to conquer that obstacle.Unfortunately for Hitler, his past experienc es led to his thinking to be irrational and almost manic like. He would use his hatred for his fathers death caused by use of tabacco, as a way to lead a clean life, which in reality is a habit to form, but unfortunately for Hitler, this â€Å"clean† way of living, lead to a more toxic and harmful environment for himself. Waite describes Hitler as using his bad memories as a child to fix what he felt was wrong with society, unfortunately for Hitler, his mind went out of control to be controlling, and â€Å"perfect†.As far as Hitler and women, he looked at them as their primary purpose to be looked at like a pet. He is quoted to have said â€Å"A woman must be a cute, cuddly, naive little thing—tender, sweet and stupid†, if you read into this statement Hitler made, he expected women to be like trained animals. His sexual experiences were very limited. He was intimate with six different women in his life five of which committed suicide. Hitler had a way of making the women feel inferior and if Adolf was not in their lives then they should not be living their lives at all.Waite describes his sexual and intimate life in contrast with his lack of a motherly figure throughout his entire life. Hitler felt that women were irrational and not capable of being a leader because of women having more of emotional personalities. Hitler’s sexual behavior toward women and sex in general does indicate that this side of his personality wa disturbed. Since reading Waite’s book about Adolf Hitler and his personality and psychological state, a perspective has been put into place for myself concerning Hitler and his terrible actions later in life. This book, puts into perspective just how disturbed and unstable Hitler really was.The question that comes to mind is how can such a manic, unstable, psychologically disturbed man, create such a following of people. The only conclusion that comes to my mind is sheer ignornace of Hitler’s cap abilities as leader. The people who supported and followed Hitler were people who benefitted from his actions and power. Waite is able to write a book about Hitler that is interesting and informative about Hitler’s psychological standpoint, which helps make you as the reader understand Hitler’s thinking and exactly how much of his decision making was based on his insanity and obsessions that consumed him.

1957 and Soil

Pennsylvania State University Berks Campus Reading, Pennsylvania SOILS 101 – Introductory Soils Spring 2013 Course Description: SOILS 101 (GN) Introductory Soils (3 credits). A study of soil properties and processes and relationships to land use, plant growth, environmental quality, and society. Overview: This survey and foundational course introduces students to a broad range of subject matter from most sub-disciplines of soil science.The students study a range of soil characteristics and seek to understand their relationship to soil function, land use, plant growth, environmental quality, and society/culture. This course introduces students to the variety and complexity of soils on a local, national, and international scale. This introductory course in soil science introduces the student to the study, management, and conservation of soils as natural bodies, as media for plant growth, and as components of the larger ecosystem.This course presents basic concepts of all aspects of soil science including: composition and genesis; physical, chemical, and biological properties; soil water; classification and mapping; soil conservation; management practices; and soil fertility and productivity including practices of soil testing, use of fertilizers and manures, and liming. The course introduces the relationships of soil to current concerns such as environmental quality and non-agricultural land use. This course should instill awareness of soil as a basic natural resource, the use or abuse of which has a considerable influence on human society and life in general.This course is required or on a list from which students select for many environmental and agriculturalrelated majors. It is specifically listed as a prerequisite for many other SOILS courses and for several soils-related courses taught at Penn State. This course also satisfies the requirement for 3-credits in the natural sciences (GN), for non-science maojors or any student interested in soils, ecolo gy, or the environment. Course Objectives: At the end of this course, students should be able to: ? ? ? ? ? ? ? ? Appreciate the variety and complexity of soils.Describe the ways in which soils are an integral component of the terrestrial ecosystem. Use the technical terminology associated with the description and use of soils. Identify soil properties important to land use, environmental quality, plant growth and society/culture. Demonstrate skills required to make field observations and interpretations of soils for various uses. Retrieve and use information from a variety of sources for land use planning and soil management decisions. Explain the impact of land use and management decisions on agricultural productivity and sustainability, environmental and ecological health, and land degradation.Understand how soils can affect everyday decisions like how to develop a garden or where to build a house. – page 2 – Instructor: Dr. Mike Fidanza 234 Luerssen Office: 610-396 -6330 Cell: 484-888-6714 E-mail: [email  protected] edu Office Hours: Monday, Wednesday, and Friday, 9:00 am – 9:50 am, and 11:00 am – 11:50 am; or, by appointment (call or e-mail to schedule an appointment) Class Lecture: Monday, Wednesday, and Friday, 125 Luerssen Building, 10:00 am – 10:50 am. Required Textbook: Brady, N. C. and R. R. Weil. Elements of the Nature and Properties of Soils. 3rd edition*.Pearson/Prentice-Hall, Upper Saddle River, NJ. *or earlier editions are acceptable Grading: 4 exams †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 300 points †¢ lowest exam score dropped †¢ 3 exams X 100 points per exam = 300 points total 15 quizzes †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 150 points †¢ 15 quizzes X 10 points per quiz = 150 points total Soils Writing Assignment . †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 50 points †¢ Fertilizer Worksheet ————————————————————————————————–Total †¦.. 500 points Final Grade will be based on the following scale:Points Grade Points Grade ? 465 A 385 – 399 C+ 450 – 464 A350 – 384 C 435 – 449 B+ 300 – 349 D 415 – 434 B ? 299 F 400 – 414 B- Exams: Exam format is typically multiple choice, true/false, and matching. Exact content and format of each exam will be discussed in class by the instructor. The lowest exam score of the four exams will be dropped, therefore, only the top three exam scores will count towards the final co urse grade. Quizzes: Quiz format is typically multiple choice, true/false, and/or matching delivered online through the ANGEL course website.Exact content and format of each quiz will be discussed in class by the instructor and/or information will be available on the ANGEL course website. Soils Writing Assignment: To be explained in class. – page 3 Class Attendance and Etiquette: Attendance is highly recommended since some lecture information will not be found in the text, and handouts and other supplemental material will be available only on the day on which they are presented in class. Class attendance and participation may be considered toward your final grade.Attendance will be recorded on a random basis, however daily attendance may be recorded if absenteeism or lateness is a problem. Appropriate and respectful behavior is always expected. Also, please silence cell phones during class time. Academic Integrity: Students are expected to be familiar with the University Rule s and Policies regarding academic integrity. Refer to the Penn State Berks Campus Student Handbook, or locate the document on Penn State’s website, which can be accessed through any computer terminal connected to the PSU Center for Academic Computing.Academic integrity is defined as the pursuit of scholarly activity free from fraud and deception. Academic dishonesty includes, but is not limited to: cheating, failure to protect your work from others (or facilitating acts of academic dishonesty by others), plagiarism, fabrication of information or citations, unauthorized prior possession of examinations, submitting the work of another person or work previously used without informing the instructor, or tampering with the academic work of others. A student charged with academic dishonesty will be given oral and written notice of the charge by the instructor.If the student feels that they have been falsely accused, they should seek redress through informal discussions with the ins tructor (first), division or department head, dean, or CEO. If the instructor believes the infraction to be sufficiently serious to warrant referral of the case to the Office of Conduct Standards, or result in a grade of â€Å"F† for the student for the course, the student and faculty instructor will be afforded formal due process procedures outlined in the University Rules and Policies mentioned above.Academic dishonesty will be dealt with strictly and in accordance with Pennsylvania State University policy. Disclaimer: The class schedule, policies, statements, and assignments in this course are subject to change in the event of extenuating circumstances or by mutual agreement between the instructor and the students. **** Weather Emergency: Call 610-396-6375 for up-to-date Berks Campus information. **** – page 4 – Date: Jan Jan Jan 7 9 11 M W F Topic: Introduction and course administration Introduction to soil scienceIntroduction to soil science (continued) Tex tbook Chapter: 1 1 1 Jan Jan Jan 14 16 18 M W F Soil formation Soil formation Soil formation 2 2 2 Jan Jan Jan 21 23 25 M W F NO CLASS – Martin Luther King Day Soil classification Soil classification –3 3 Jan Jan Feb 28 30 1 M W F Soil classification Exam #1, chapters 1, 2, 3 Soil physical properties 3 –4 Feb Feb Feb 4 6 8 M W F Soil physical properties Soil physical properties Soil physical properties 4 4 4 Feb Feb Feb 11 13 15 M W F Soil water Soil water Soil and the hydrologic cycle 5 5 6 Feb Feb Feb 8 20 22 M W F Soil and the hydrologic cycle Soil aeration and temperature Soil aeration and temperature 6 7 7 Feb Feb Mar Mar Mar Mar Mar 25 27 1 411 13 15 M Clays and soil chemistry W Exam #2, chapters 4, 5, 6, 7 F Clays and soil chemistry 8 NO CLASS – Spring Break M Clays and soil chemistry W Soil acidity and other properties F Soil acidity and other properties 8 –8 Mar Mar Mar 18 20 22 M W F Soil biology and ecology Soil biology and ecology Soil biology and ecology 10 10 10 Mar Mar Mar 25 27 29 M W F Soil organic matter Soil organic matterSoil organic matter 11 11 11 Apr Apr Apr 1 3 5 M W F Soil fertility Exam #3, chapters 8, 9, 10, 11. Soil fertility 12 –12 Apr Apr Apr 8 10 12 M W F Nutrients management and fertilizers Nutrient management and fertilizers Nutrient management and fertilizers 13 13 13 Apr Apr Apr 15 17 19 M W F Soil erosion Soil erosion Soil erosion 14 14 14 Apr Apr Apr 22 24 26 M W F Soil and chemical pollution Soil and chemical pollution Soil and chemical pollution 15 15 15 8 9 9 ************ April 29 – May 3: Final Exam Week (Exam #4, chapters 12, 13, 14, 15). ************

Inclusion Support Core Curriculum Project For Reading

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One of the key requirements of the Common Core State Standards for Reading is that all students must be able to comprehend texts of steadily increasing complexity as they progress through school. All students must be able to read text with comprehension and collaborate about text in discussions and questions and answers. Rationale This course is intended for the six grade students. I am selecting to create this literacy design program based upon the educational policy. This curriculum will be a practical design because of funding concerns with this school district. The Educational policy supports the learning curriculum instruction for students inShow MoreRelatedInclusion Support Core Curriculum Project For Reading Essay767 Words   |  4 PagesProject Description This is an Inclusion Support Core Curriculum Project for reading. My goal is to align instruction in Language Arts Literacy with the Common Core Standards. 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Child Abuse And Effects On Children Essay - 1490 Words

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Information Security in the Healthcare Industry - 1562 Words

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Most healthcare insurance companies and providers are to remain to the HIPAA regulation guidelines by October 2002 and October 2003 for smaller health plans. If you are in the healthcare industry, you have probably heard some rumblings about the Health Insurance Portability and Accountability Act of 1996, calmly referred to as HIPAA. The word is yourRead MoreAn Examination Of The Healthcare System1090 Words   |  5 Pagesinfused with our daily lives, information security has become a universal concern. An examination of the healthcare system reveals that it is not exempt from the same information security challenges that other organizations face. The use of information technology in healthcare offers significant benefits, such as improved safety and healthcare quality, reduced cost of healthcare, greatly increased efficiency within healthcare opera tions, and better collaboration among healthcare professionals. However,

Following A Dream Toward Freedom Essay Example For Students

Following A Dream Toward Freedom Essay Following A Dream Toward FreedomFreedom was and still is the dream of every American. Freedom isdefined as the liberty of choice or action, self-determination of rationalbeings, the right to enjoy privileges of membership or citizenship, andindependence. The natural rights of all men have been stated as life, liberty,and the puruit of happiness. In order for freedom to exist, people must takeon the responsibility to pursue and maintain their dream. The dream of freedom requires people to take responsibility to governthemselves in a way in which freedom can succeed without chaos. Civilizationshave used governmental law and social rules to regulate their citizens. Peoplemust maintain a direct hold on their government and society through their lawsand social structure, allowing for each individual within their citizenship tokeep their own identity while participating in the civilization as a whole. When people take on the responsibility of their citizenship and follow the lawsand rules founded for them, freedom is allowed to work for everyone. In the future days, which we seek to make secure, we look forward to aworld founded upon four essential human freedoms, stated Franklin Roosevelt inhis 1941 Presidents Annual Address to Congress. The first is freedom ofspeech and expression-everywhere in the world. The second is freedom of everyperson to worship God in his own way-everywhere in the world. The third isfreedom want-which, translated into world terms, means economic understandingswhich will secure to every nation a healthy peacetime life for its inhabitants-everywhere in the world. The forth is freedom from fear-which, translated intoworld terms, means a world-wide reduction of armaments to such a point and insuch a through fashion that no nation will be in a position to commit an act ofphysical aggrestion against any neighbor-anywhere in the world, statedPresident Roosevelt. The first Americans followed their dream toward freedom by coming toAmerica and founding the colonies which have evoled into the cities and townspresent to this day. The officers and soldiers of our great country followedtheir dream toward freedom by fighting and sacrificing their lives for thefreedoms which are enjoyed and greatly appreciated today. Civil rights andwomens rights leaders followed their dream toward freedom by achievingequality among all american citizens. As President Frankin D. Roosevelt statedin 1941, these four freedoms are still essential today. Not just in ourcountry, but everywhere in the world. We, as human beings have the right tothese freedoms and the responsibility to make a dream toward freedom come true. REFERENCEFinch, Christopher. Norman Rockwells America. New York,: Harry N. Abrams,1976.

The Global Environment and the Accounting Profession Essay Example

The Global Environment and the Accounting Profession Paper This impact comes from the creased amount of spending that people are doing due to the higher unemployment rates, higher inflation and interest rates and overall lack of finances. Because of this it has been causing a huge strain on accountants, as they are seeing revenues decrease and costs increase. There have been some signs that the economy is on the mend and there have been some slow improvement with the unemployment rate, but it is still a huge work in progress and it will likely take a lot more time to get completely back on track. Problem Statement For over a decade the economy has been a constant concern for most of the world. It has decreased the amount of jobs available and it has caused a serious decrease in the amount of financial spending being done by everyone, as it has gotten to where people would rather save their money for the more important things. This has taken its toll on the accounting profession. Accountants are seeing less business, as it has become easier and cheaper to use other methods for completion of taxes. With the decreases in income this will probably continue to be true. Since they are seeing a decrease in business, it is causing a financial strain on them as well. We will write a custom essay sample on The Global Environment and the Accounting Profession specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Global Environment and the Accounting Profession specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Global Environment and the Accounting Profession specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Overhead expenses for operating the businesses are increasing, so without he income coming in, it is causing difficulties. There are ways to help with this problem and in turn help avoid some of the strain and difficulty that they are seeing and dealing with. I will discuss some different solutions that could be utilized later in this paper. Comparison Throughout the accounting profession there are a few other major issues that also affect the profession as a whole. A couple of them are new financial reporting guidelines and retaining current clientele. Financial reporting standards have become a lot stricter since the scandals in the early sacs that rocked the accounting profession. The accounting profession has seen a lot of new guidelines that they must abide by or there are severe consequences and penalties. One of the regulations that must be followed is the formation of a board that is in charge of reviewing and auditing statements. Upper management, such as the CEO and SCOFF are also to sign off on any and all financial statements that they complete. This will hold them accountable for all information that they report. Having both of these guidelines in place has made the accounting field better from an honestly stand point, and has also made it easier to reprimand any financial snootiest on anyones part. With everything that is going on with the economy accountants are seeing a decrease in the amount of clients that they are seeing. This is due to there being other less expensive methods for completing taxes and business finances. Turbo Tax and H;R online are two of the programs that can be bought or downloaded in order to complete required financial business, and at a fraction of the cost of going to an accountant. And even as the economy improves, it still might continue to be an issue for accounting practices. Consumers today are in the mind set of peeping as much of their money as they are able to, and only spending it on the objects and services that are absolutely necessary. And unfortunately, seeing an accountant is not one of the items at the top of most consumers lists since they feel that they can now do the work themselves with the new software available for the public to purchase. Impacts The biggest impact that accounting firms are seeing is the decrease in clientele. With all of the available software that can be bought or downloaded, consumers and small business are not in as big of a need for an accountant as they have been in the past years. This is partly due to businesses and consumers viewing it as a luxury item and not a necessity. The economy has also affected how the audit funds of companies are directed. A lot of companies are moving their resources in order to cover any risks that have risen from the down economy. Therefore, this has led to a smaller budget for audit services within a company. With the various budget cuts, some companies have had to reduce the number of auditors that they staff as well as review the external auditors that are used. Consequences Currently there is a larger supply of accountants than there is for the emends of accounting services. If the economy does not improve, then one of the biggest consequences that will be seen is the lack of qualified individuals in the accounting field. You could see less college students getting degrees in the accounting filed due to the current lack of jobs that are available for graduating students. This would turn into a major issue when the economy would finally improve as there would not be anyone to fill the needed accounting and auditing positions. And again, loss of jobs would be a consequence of the downward economy. With the loss of clientele there is sees revenue coming in, which then leads to job cuts within organizations. A lot of companies have seen downsizing lately, and the unemployment rate has seen drastic increases in the past years because of it. Research on Issue When researching the issues, qualitative research should be performed. This type of research method helps with getting quality information rather than just a bunch of data that may or may not be of any use. One of the easiest ways to research the impacts of the downward economy is to do a survey. A survey of companies who are downsizing is the first place to start. By looking t who is eliminating accounting positions, it will help to give a better idea of how hard the accounting profession has been hit. Another way a survey could be used for research is to see your current clientà ¨les opinion on the services being rendered as well at the current pricing. This could also help to determine how many people and companies now feel that they can do the work themselves in house verses paying a professional to do the work. Research reasons The reason would choose to use surveys for the research method is because it is easy, inexpensive and less time consuming. Surveys are also useful cause you are able to take a sample of the population in order to get your findings. Plus finding out what customers want can be extremely beneficial and possibly make it easier to find ways to bring in new clients. Relevant Information The information that is most relevant to the research that is being performed is what effect the global economy is having on the accounting field. Until the global economy gets turned back around, the accounting industry will continue to struggle since most people deem it as a luxury. With the global market expanding and companies moving operations overseas, the accounting profession is having to adjust and make some changes so that accounting professionals satisfy the new needs and requirements. All of these changes are making it so that GAP is not as dominant as it once was in this country. There has also been an increase in the amount of management accountants that are being utilized as becoming competitive in todays market is vital for all companies. And by using management accounting it is making it easier to enhance financial performance. It is also important that accounting professionals are aware of what they need to do in order to stay p to date and be able to succeed in the fast changing global market. It is the belief that when it comes to financial reporting, that it is in the best interest of everyone and public interest to develop a set of universal rules and regulations that consist of high-quality standards. Having a new set of rules that are recon sized and utilized globally will make it easier to maintain the interests of the global community. GAP has always been deemed as the highest-quality set of guidelines and regulations in the world. But even though that is true, they have not exactly been accepted globally. And because of the quickly evolving global economy, it has become possible for other standards to assume a level of importance that is set to possibly surpass GAP. The changes in guidelines have produced three implications for accountants in the US. The first one is that the rules of GAP have changed and will continue to change as needed so that international standards continue to be covered. The second implication is that international accounting is going to quickly become more relevant and GAP will decrease in relevance with the domestic companies as well as global. And he last implication is that accounts in the US will be at a severe disadvantage to the international accountants who have more time learning and adjusting to the new guidelines. Managerial accountants have typically not been in as high of demand and financial accountants. This is because the US used to have such a big global market and little competition from other countries. But here of late there has been a surge of global competition and there has been pressure on the US to start utilizing the talents of managerial accountants to see where improvements can be made and how they compare to other companies globally. They are interested in ways to improve the business based on how factors outside the control of the company, rather than just the financial side of the business. There has become a strong movement to get the set of international financial reporting standards (FIRS). The goal is to get this accomplished so that there is only one set of globally accepted accounting standards for everyone to follow and abide by. This thought has gained the approval and motivation by such organizations as the Securities and Exchange Commission (SEC) and the World Bank. The international financial reporting standards are currently being used in over 00 countries globally. It was stated by 201 1 the international financial reporting standards WOUld be used by almost everyone globally. One of the biggest results from implementing these standards is the benefit of an increase in global capitol, and higher confidence in the global economy. With the global world being like it is, it gives more opportunities for international students to come to the US to attend school and major in accounting. This can be looked at as both a good thing and a bad thing. A benefit of it is that they can go back home and share what they have learned and implement it into their accounting practice. However, any international students who may choose to stay and work here in the US will create an off supply and demand in the job market, as the more accountants that there are, the fewer jobs that will be available. And because of the global market flourishing as it has been, accounting careers in the future are dependent on having enough knowledge and education. There is also a chance that if they work for one of the big international companies, accountants need to be prepared to work in an international workplace. The International Accounting Standards Committee is in charge of setting the global principles. The main idea was to determine a set of guidelines that could be adapted by those countries that did not have a set already to abide by. And over the last decade the majority of countries in the world have adapted to international accounting guidelines. One of the biggest downsides for countries to accept the new set of guidelines is that they will lose any of the traditional ways that they had been using. Another downside to making the transition is the cost to do so. The costs can be incurred when the companies bring in outside accountants to ensure that they are following the guidelines correctly. And any county that changes to he new guidelines will have the financial cost of passing new legislation for it as well as passing on the changes to all businesses and their stock market. And last, there is the cost for business for them to have to train everyone to the new principles, as well as additional costs for all universities who will have to add the appropriate curriculum. Based on these articles, they say a lot of the same information, and some take the issue into a different direction. But the overall thought for all of them is that the accounting profession is ever changing and we will all be using the same guidelines and regulations. This recess is not a quick one and is time and cost consuming, but in the end will be worth all of the hassle and headaches. The insight to adding more managerial accountants will be beneficial for new up and coming accountants as well as any current managerial accountants. Factors Up until now there have been differences when it came to financial reporting. But now there is an international consensus that the financial reporting should consist of only high quality, consistent financial information that can best serve the needs of the investors. Within the last ten years there has been a merging of global accounting practices. And with this there have been several factors that have contributed to the merge. The first one is that large, multi-national businesses have started to apply standards from the county that they originate in. This can help to allow more than one approach be applied to an issue in a manner that is consistent with such guidelines as GAP. The second factor is that is has been encouraged of the SASS to develop specific guidelines that would allow transparent financial reporting that can be applied consistently globally. The last factor is that regulators and setters for national accounting standards continue to look for approached for eating accounting standards that are as consistent as those of other setters. Some of the national standard setters participate in global projects in order to have a bigger range for accounting issues. Causes There are several reasons that could pin point the cause of all oftenest issues. One reason is because the United States did not pay a lot of attention to the companies that they competed with in the global market, as they didnt see a lot of competition from anyone. However, by the time that the assays hit, the United States was at a major disadvantage to the companies globally who had en working to enhance their competitive edge due to necessity. Another cause is due to the normal accounting style that was usually taken by American businesses which was not centered around being a team or being up to date on information. Instead of making logical, information based decisions, they were going with gut feelings or personal feelings. This led to a lot of business issues and changes in the way that managers ran companies and organizations. This researcher has read a lot of articles about this particular topic and have found some more reasons for the causes and effects of the global economy. One of the biggest reasons that was found that it stems from the governments of country who enact all of the rules that tell everyone how and when they can do business and how they are to report all of their finances. And with each additional year, more and more regulations are put into place in order to protect their shareholders and investors, consumers and employees. However, with all of these regulations that are put into place to protect investors and everyone else, the companys and businesses are not protected. Now an upside to all of this is that with GAP and FIRS merging together, there is a higher demand for professionals o fill the accounting and financial needs just to keep up with all of the regulations. One Of the biggest causes for this situation is based on all of the corporate scandals and financial crises that we have seen up to this point. Because of these, rules and regulations have become stricter in the financial sections of business. Along with this, lending standards have become a lot tighter which then leads to an increase in audits, leading to proof of a companys credit worthiness. With the changes in standards, it is also producing new curriculum in colleges and universities in order to meet the emend for the new graduates in the accounting and finance fields. This researcher plans to measure the current state by looking into the practices of our business and see the methods that are currently being used and if they are adhering to the guidelines that have been put in front of them. With the way businesses are changing for globalization, we need to make sure that we have a good managerial accounting practices as well as financial accounting practices. We need to make sure that we are looking at what our opportunities are for our company and watch what our competitors are doing ore closely, so that we can keep an upper hand on our market share. We need to do our research and make sure that we are making informed decisions that are best for our company and not relying on what we think might be a good idea. We need to make sure that we are planning ahead and budgeting accordingly so that we can make the right choices to advance Our companys global presence. All of these things will help us to be a more global company and stay ahead of the curve in our markets. This researcher would measure the success of the solution by analyzing the changes that have been made and compare them against where they should be at. The methods would also be analyzed to ensure that they are still being utilized and that they are working correctly. There would also be a committee set up to monitor periodically to ensure that the guidelines are still working and being followed. Data Collection When the collection of data is done, this researcher will be analyzing it to see how well the company is taking to the new accounting procedures as well as if everything is being followed as expected. When implementing new rules and regulations, it is vital to ensure that they are understood completely and that there are not any issues remaining that need to be taken care of. For the data collection for before and after the new regulations and procedures there will be a few methods that will be utilized that will be helpful in getting the information that is needed. The methods that will be utilized are surveys, interview and observation. A survey can be used to find out what the feelings are for the methods that were currently being used prior to the new regulations and procedures. Surveys are also a good tool that can be used to see how the employees and upper management are feeling with the comfort of the new procedures as well as any areas that they personally feel that they loud use help with. The interview process, like the survey, is also a great tool for seeing how everyone is feeling before and the new regulations are implemented. But interviews are a little more in depth when compared to surveys, and researchers can go beyond the survey questions and get more detailed on how the employees are feeling about everything. And lastly, observation is key to seeing first-hand how everything is being handled. By using observation, it is possible to see how well the regulations are being implemented and if they are going as well as stated in the interviews and revues. When this researcher went to analyze the data, all of the information collected from before and after the implementation of the regulations and was organized and prepared. The information was looked at to see how effective the prior methods were with the business functions. This gave an idea of what the strengths and weaknesses were, and where they were at. After that information was analyzed and documented, the data for the methods used after the new procedures were put into place was looked at. With this information, strengths and weaknesses were also analyzed and tote so that they could be discussed with management. Research analysis Once the research has been completed, a data analysis plan will be decided and this researcher will analyze and organize the information so that it can be reviewed with the company later on. It is extremely important to analyze the findings very carefully to ensure that everything is looked at and thoroughly examined. This information is what important business decisions are based on as well as future ideas for improvement and expansion. These results can also be used as an example for other businesses that are going thought the AMA process. After analyzing the collected information, this researcher found that the company worked well with the prior accounting procedures and everyone who was involved with using them were very skilled with the methods. The new regulations and procedures took a lot of training and teaching to get everyone doing the same thing. After observing the new procedures in place, this researcher found that everyone involved was able to make a smooth transition, and have since been able to abide by the new rules without much incident. It is the opinion of this researcher that this company s ready to move forward with the new plan in place and the future of the accounting with this company well on its way to being compliant. Ethical Concerns A company being ethical is one of the smartest things that they can do. Having actions and behaviors that are deemed appropriate will help to ensure that the company maintains a good outlook with the community, because one of the fastest things to go for a company who is not honest is their reputation. Having a reputation of being unethical can also have effects on other companies who feel that they could be affected by the bad publicity ND unethical reputation. An example of this is Enron. After the scandal in 2001 their reputation took a drastic nose dive and they have not been looked at the same since. The first big ethical issue that we see with globalization is problems with jobs. Jobs in first world countries such as the US have seen a decrease in the number Of positions that are available. O jobs require laborers and manual labor are seeing a lot of their jobs going overseas to third world countries where it is cheaper to have the work done. This in turn causes hardships on the workers in this country and other first world countries. Natural resources are a really big ethical issue that is in desperate need of being addressed. With all of the manufacturing, production and every other business that is being operated in this world, the natural resources that are needed to make them run are quickly becoming depleted, as the ecological capacity is not sufficient enough to maintain it. Also, the tropical rainforests are being cut down so that they can be used for fuel and pastured for cattle grazing. With the loss of the tropical rainforests, it is having a huge effect on the entire plants oxygen levels. The third big ethical issue that stems room globalization is the health issues that can result from it With the fact that traveling around the world from country to county, it is leading to the easier spreading of highly infectious diseases. Of course this issue isnt a new one as diseases have been spread like this since the Black Death in the 14th century. An example of a disease today that has been an issue is the swine flu, which has been spread through air travel. The last major ethical issue that is a result of globalization is financial issues. Because the world is becoming increasingly globalizes, there is a rapidly growing global market ND financial interdependency between countries. The US has also seen a collapse in the supreme mortgage, which ultimately had a worldwide effect which included depression. It is extremely important to identify the ethical concerns that may arise at some point. A company needs to be aware of where any issues that they have lie so that they can be taken care of before they get out of hand. It is also important to know what issues are possible so that the company can work to prevent those problems from happening. This can also be beneficial because if a company is aware of the biggest usual ethics issues, then it is possible that they could also be able to spot the little ones as well. The relationship between globalization and the ethical concerns are that all of those four topics are commonly found during this process. With the expansion of companies overseas, they typically look at the ways that they can save money, and therefore make more money. And the concerns that have come up are several of the ways that this can be accomplished for them. It is an unfortunate situation, but it is happening with a lot of countries and a lot of companies. The ethical concerns have a deep impact because whichever direction they go will have profound implications. If they proceed with the issues that are a concern and there are job losses or cause further depletions in natural resources, then it looks badly on the company and they get bad reputation. However, if the fix any issues that prevents the concerns from taking place then they get a great reputation of being an ethical company and continue to look great to the public and shareholders. This company has taken appropriate steps in order to try to lessen the ethical issues. Such Steps include recycling paper, bottles and NAS, and conserving energy. This step will help with the depletion of natural resources, as these steps aide in that effort. When it comes to the health issues, vaccinations are required as well as limiting the amount of overseas travel that takes place. This action will help with the spread of any diseases that could come over from other countries. After observing and researching the steps and efforts, it has been discovered that the efforts have been successful and the company is doing a great job with limiting any ethical concerns that could be had. This researcher, after analyzing and evaluating he steps and efforts put forward by this company feel that the rules, regulations and procedures have begun to be implemented successfully and this company is abiding accordingly. Also after researching the ethical concerns of this company and the steps that have been taken have also shown that they are not a lot of risk of concern. This researcher feels that this company is in a place that keeps them in good standing with the public as well as their stockholders. Conclusions The new methods that have been put into place have been successful and the employees are working well with them. The company has had workshops for he workers to train them with the new procedures and regulations and there has been a lot of Success seen. A couple more training sessions have been set, so that any residual issues can be taken care of and any last minute issues or questions can be answered. The progression with the recycling has also been successful and the company is also looking at other ways to save energy and resources. There are also steps that have been put into place that will help to maintain a low risk of unethical behaviors and concerns. A mandatory rule has also been implemented requiring anyone who travels for ark to have a yearly flu shot as well as any other immunization that may be necessary. This has made a huge difference with the amount of people who are sick as well as the viruses that are being spread to everyone. There are a couple of changes that can be made in order to ease the transition of globalization. The first change that can be made is the way competition is viewed. In order to stay competitive in the global market this company will need to look at how products are made and sold. One of the first things that can be analyzed with this how the companys pricing compares with those of intention in the market. By looking at this pricing can be altered if necessary. The quality of product compared to others on the market can also be looked at. This is one of the biggest and most important aspects that can make or break a product and can give a company a competitive edge. The next change that can be made has to do with technology. With globalization, technology has become a necessity. And with that, companies have to stay up to date with the newest and best technology that is on the market.