AP Dashanchurna Essay Example for Free

AP Dashanchurna Essay Working since 1912, Ayurvedia Pharmacy is one of the most established working drug stores in Bangladesh. Regardless of its long life, it has neglected to make its imprint as one of the conspicuous organizations in this nation. It has a scope of more than 100 items yet just four of these are unmistakable. Indeed, even among these four, some are wavering and losing ground to new participants. AP Dashanchurna (white toothpowder) is one of these items. AP Dashanchurna has been around for an extremely lengthy timespan, however it picked up prevalence after the current proprietors assumed control over the organization from the administration in the year 1979. It picked up the embodiment of notoriety in the years 1990-95 when this name was a commonly recognized name. Remorsefully, AP Dashanchurna has not had the option to clutch its brilliance. AP Dashanchurna is presently a losing concern. The organization has clutched this item essentially on the grounds that it has been one of the leader brands of the organization for quite a while. The issue with AP Dashanchurna is that it has neglected to gain by its long life and acclaim. Meanwhile, items like Magic Toothpowder, Colgate Toothpowder, Shakti Majan and so forth have increased critical decent footing in the market. These organizations adopt an increasingly organized strategy to recognizing the objective market and have essentially better promoting correspondence. AP Dashanshurna has fizzled in light of the fact that it has not offset its promoting correspondence with the objective market and henceforth lost clients. It likewise neglected to utilize its central quality, the home grown cosmetics of the items. AP Dashanchurna is propelling another crusade with an end goal to restore the item. They are acquiring changes the bundling, going for TV plugs and paper promotions. They don't attempt any exercises to discover shopper bits of knowledge, and showcasing interchanges depend just on premonition of the advertisers. A lot of proposals have been proposed for AP Dashanchurna. Our suggested advertising effort is centered around its applicable objective market and its observation in the market. The entire advertising blend has been redesigned and another showcasing blend has been proposed for AP Dashanchurna. It is normal that this showcasing blend will help recover the product’s worth and recognition in its objective market.

Career Path for Acounting Essay Example for Free

Vocation Path for Acounting Essay It is generally so difficult to give the specific number of individuals who have studied bookkeeping, yet one thing that I know is that the demography is wide and huge. This is on the grounds that they have various purposes behind studying this profession way. The most well-known motivation to all individuals is on the grounds that bookkeeping is an attractive profession and they only need to get a new line of work. The quantity of individuals studying this field is developing massively and the most significant thing is to think about the principle reason of joining this calling. A few people will guarantee that when they were in secondary school, this was their best subject and they adored it thus they should study it. I accept the best explanation behind studying bookkeeping is on the grounds that it has wide assortments of profession way that one can study. Individuals ought to comprehend that this field isn't about charges and credits. It is even more an imparting language in the realm of business and this is the reason numerous CEOs hold a degree in this field. In the day today life it is generally one of the most widely recognized college degree programs. The most significant thing is to verify that the entirety of the individuals who are in this calling get business and that is the reason numerous individuals who have wandered in bookkeeping consistently have contemplations for such posts. The most fascinating piece of this vocation decision is that more often than not the individuals who adventure into it will consistently have the best occupation positions hanging tight for them in light of the fact that numerous individuals consistently have an idea that it is a troublesome order. The work openings are proliferating for the alumni studying bookkeeping. The administration figures shows that in any event 1.2 million of employments are held by bookkeepers consistently. As indicated by the Feldmann, 2009 and furthermore the study done by the Institute of Certified Public Accountants (AICPA, 2000) the alumni are declining however subsequent to returning to their examination in the year 2005, it mirrored an expansion in number of the bookkeeper graduates. This has become an alleviation to many bookkeeping selection representatives. As indicated by the 2007 Employment elements and development desires (EDGE) 57% of the recruiting directors have a trouble when recruiting qualified staff. This require a need of bookkeeping graduates, which luckily is expanding day after the different as the business undertakings increment. In the wake of achieving a degree in this part, the greater part of the understudies consistently select to become open bookkeepers as the primary vocation decision. The decision of either accepting occupation as a private bookkeeper relied upon the way that they needed to settle on decisions among the compensation esteems offered to them. None of them like to work in the non benefit associations. They likewise dare to work in a CPA organization since this will offer them a chance to wander in regions that they need to encounter particularly in the review division and examining. This will offer them the vital experience and that is something that have animated such a large number of understudies in wandering in the open division alternative. One may likewise select to wander in the private division which is monstrously rewarding. A portion of the understudy will consistently prefer to work for the organization which is ascending in this division, however this will be controlled by the degree of research one is happy to do. This will allow them to develop and support their vocation ways in various areas. I would encourage the alumni to slant towards the open area particularly the legislature and non gainful division which will furnish them with the best professional stability regardless of whether the compensation is low. There are a few things that a bookkeeper can do after they have finished their college degree. One can decide to work in various territories of this field, however above all have the sort of aptitudes that can empower them in doing as such. One of the zones that is basic for individuals who have done bookkeeping. Reviewing is one of the territories that one can wander in. It is one of the fundamental zones that individuals have decided to assemble their vocations in. This sort of employment includes checking of records and budget summaries for an association in order to decide whether they are making misfortunes and are they going through the money that has been apportioned to them appropriately. In the period that we are in today, crafted by this nature has been robotized and generally they simply need to enter in the qualities in like manner and they will get the correct sort of articulation. They guarantee that the qualities that are introduced are for the money related year conta ins the correct qualities. Bookkeeping vocation ways are exceptionally shifted and this is the reason numerous multiple times one needs to consider the way that they need take. Numerous individuals after they have cleared school don't have an impression where to recoil their vocations yet the numerous alternatives have in these profession ways that can be taken. Accounting is something else that they can do. These are the individuals who track solicitations, installments and other income desiring an organization or a person. Much of the time they will consistently need to wander around there appropriately. Another zone, which they would wander in is turning out to be general bookkeepers. This is nearly the equivalent to a clerk, yet they make collections and the fundamental changes in the bookkeeping records. In the huge associations, they are generally positioned in divisions like HR office managing the installment of the staff. Another region is the point at which one turns into a controller. These are the individuals who are liable for the bookkeeping office. They for the most part work in the open segment yet additionally adventure in the private division and they are normally responsible for income for the association. For one to reach to such a position, one must work and put a great deal of assurance in the work that they do. The other activity, which is accessible for them is turning into a criminological bookkeeper. These are the individuals who work with the legislature or the people who are responsible for inspecting and exploring violations which are identified with bookkeeping cheats and other related things. These individuals ought to guarantee that they gangs some degree of law information since this will help them in recognizing zones which have been changed and aid indictment of the guilty parties. A spending examiner is something else that they can do. This is on the grounds that they can decipher numerous things, which are recorded in the financial plan. This is a urgent and including work since they are the individuals who are dependable really taking shape of budgetary designs for organizations and different associations particularly the administration offices and other non gainful associations. The experts who have taken up these works can take up these employments in both the private and the open segments. The individuals who take these sorts of employments should be creative with regards to the arrangement procedure and that is the reason they ought to have great individual and relational aptitudes. Monetary bookkeeping is another division that one can wander in. These are the people who are responsible for the planning of budget summaries of the accessible organizations or any undertaking. These are the people who are utilized to settle on choices when there is a merger which is going to occur in any organization. This is on the grounds that these individuals Are talented to contemplate the monetary proclamations of the two organizations and decide whether there is a requirement for merger and on the off chance that one of the organizations is exploiting the other or not. They are likewise liable for estimating to decide the profits that will be experienced by the organizations when they blend. It is essential to ensure that these individuals are liable for the money related and bookkeeping forms. The executives bookkeeping is a bustling situation in any association. This is the reason numerous individuals can have the sort of choices that are deterministic during the time spent capital planning and the zone of examination of agreements. Control on organizations on the costs and the cost investigation is finished by these individuals. They normally ensure that they work in close contact with the individuals answerable for the advertising part since they aid a major way with regards to the creation choices which are useful for the government assistance of the organization. Tax assessment is another zone which they can take up. This is for people who might want to become charge bookkeepers. These are the individuals who work for the two organizations and people. They ordinarily get ready proclamations which either for a company of individual salary. It is a lift for the person who is doing this sort of work to have great information foundation of the fundamental sort of financial matters which is being utilized by these individuals. Bookkeepers are likewise liable for exhorting people with regards to wandering in various types of organizations. This is on the grounds that they are the individuals who have the expertise on the issues that are available and current in the business world. It is awesome to guarantee that the individuals who need administrations can be given autonomous and secretly. Planning and different issues, which are related with the business are given and offered to the individuals in like manner. This is normal for the organizations which need a great deal of contaminate business particularly those that are being faces with of rivalry. They need people who are dependable and can have the option to leave well enough alone and the customer’s data private. A few people have additionally picked to proceed with their investigations considerably subsequent to turning out to be qualified bookkeepers. They proceed for MS to get authorized, Certified Public Accountants. This is an individual who is affirmed by the state to back money related data in the open organizations to give exact outcomes. These are the people able to begin their own evaluating firms on the off chance that they don't a preferring or well paying opening for work (Felix 2010, 56). Hence the investigation thought that it was prudent for the bookkeeper graduates to proceed to this level for better and higher odds of business openings and furthermore private or independent work undertakings.

John Pope Paul Iii Movie Reflection Free Essays

December 9, 2010 Reflection on Pope John Paul II film I found the film Pope John Paul II extremely fascinating and profoundly moving. God lets us know in the book of scriptures that tailing him isn't liberated from tribulation. He comforts by disclosing to us he won't put anything against us that we can't survive. We will compose a custom paper test on John Pope Paul Iii Movie Reflection or on the other hand any comparative theme just for you Request Now Penance is one the key fixings that accompanies following the Lord. Pope John Paul II is a brilliant good example to follow with regards to forfeit. At the point when the Nazis were attempting to stop religion Karol was caught up with considering Gods word. By doing this, he is willing to relinquishing his life, provided that he was gotten he would be executed. He spent a lot of his more youthful years with companions, showing them human nobility and God. Before his Cardinal Years Karol relinquished having a spouse and kids with the goal that he could follow his enthusiasm for the Catholic religion and become a minister. After numerous years he was chosen Cardinal and afterward Pope of Poland. Another ethical issue in this film is the responsibility of numerous human sins. Murder is the fundamental sin seen all through the film. The Nazi’s needed the clean to be hopeless and gave them little opportunity. On the off chance that anybody was found opposing their exacting laws they would be beaten and slaughtered. This transgression is rehashed various times each day, and in extraordinary numbers. Considerably after the war faded away homicide wasn’t over. This is seen When Pope John Paul II life was out of the blue placed in peril when somebody took shots at him while he was showing up in broad daylight. Pope John Paul II battled for his life and kept on attempting and bring harmony among individuals. With everything taken into account this film is a brilliant case of following Christianity. Pope John Paul II is a wonderful man who carried a feeling of solace with him when addressing the individuals. I discovered this film entirely pleasant and would prescribe it to numerous individuals. The most effective method to refer to John Pope Paul Iii Movie Reflection, Essay models

Systemic Lupus Erythematosus and Ethnicity Essay - 550 Words

Systemic Lupus Erythematosus and Ethnicity (Essay Sample) Content: Systemic Lupus Erythematosus and EthnicityName of the StudentInstitutional AffiliationSystemic Lupus Erythematosus (SLE) is a chronic autoimmune disease in which the bodyà ¢Ã¢â€š ¬s immune system attacks its tissue. It can affect the kidneys, joints, skin, brain and other organs (Croker Kimberly, 2005). Ethnicity is the active expression of culture. Ethnicity has been shown to have a significant effect on both disease susceptibility and disease expression (Risch, 2006). The influence of cultural factors has a great impact on the health assessment and physical examination. Different cultures have unique ways of expressing signs and symptoms of a disease. Understanding cultural influences by health care workers can have a positive impact on the assessment and physical examination of patients with SLE.People in a particular ethnic group tend to display some related genetic characteristics. These people also have cultural, social and sociodemographic features that are s hared by the individuals in that group (Cooper Kaufman, 2003). These nongenetic factors unique to a specific ethnic group have been shown to have a significant influence in chronic diseases such as SLE. For instance, individuals from the minority groups, mostly have lower socioeconomic status, lower education levels, and lower salaries when compared to those from dominant social groups (Croker Kimberly, 2005). Consequently, these features are often associated with unhealthy habits. These habits include drug abuse, smoking, inadequate health education, lack of health care, limited access to health care and less adherence to treatments (Croker Kimberly, 2005). These features can have a significant effect on the development and outcome of diseases like SLE.Specific cultural characteristics, social support, belief and family structure are additional features shared by ethnic groups. These features can result in different behavior and attitude in which people deal with disease and hea lth (Croker Kimberly, 2005). For example, Hispanic origin osteoarthritis patients residing in the USA are reluctant to undergo joint arthroplasty in comparison to other ethnic patients of the same socioeconomic status (Croker Kimberly, 2005). The observed discrepancy is mainly due to the different ways of coping with the outcome of these procedures among these patients (Cooper Kaufman, 2003). This observation demonstrates that knowledge about cultural influence can have a positive effect on health assessment and physical examination of a patient.The categorization of the population into different ethnic group is crucial in epidemiological and clinical research despite these considerations about the cultural influence on diseases (Risch, 2006). Categorization helps in the formulation and examination of exploratory factors that aid in pointing out the specific ethnic related factors that bring disparities in a particular disease. Historically, it has been difficult to determine t he influence of nongenetic factors in diseases with complex genetic influences like SLE (Cooper Kaufman, 2003). However, previous studies about genetic predisposition to SLE have shown that there is a global association between ethnicity and SLE. Another admixture study showed that genetic had a significant role in the etiology of SLE than socioeconomic factors (Alarcon, 2001). So, while taking the history of patients, ità ¢Ã¢â€š ¬s important to know their ethnicity.Demonstrating respect, especially to older patients is a culturally acceptable way of creating a good rapport with them (Leininger McFarland, 2006). Many patients from different ethnic backgrounds are more responsive to calmness and humility. Getting informed consent, the use of informal conversation prior to formal assessment and acknowledging the importance of ethnic...

Literacies for Learning Essay - 2591 Words

Assessment Item 2 Theory of multiliteracies pedagogy. Joseph Cefai Student No 11473840 Subject: EEL441 Charles Sturt University Word Count: 2195 Date Due: 04 June, 2012 The necessity for educational institutions to equip students with the skills to cope in a rapidly changing, culturally diverse and globalised 21st century society, has led academics, such as the New London Group, to encourage educators to acknowledge the various literacy forms utilised in the new millennium (The New London Group, 1996) and to adopt a pedagogy of multiliteracies. This essay will explore the components of a pedagogy of multiliteracies and identify the transformations needed for the successful implementation of†¦show more content†¦This use of technology provides numerous opportunities for the teaching of multiliteracies. Through explicit teaching and learning experiences of digital texts, students are provided with the skills to successfully navigate and comprehend information communicated digitally. These skills can be acquired through students being provided with opportunities to access information via Internet websites. Likewise, students can use inform ation technology to construct their own texts, thus allowing them to communicate their understanding of concepts to others. This may be achieved by encouraging students to construct texts through the use of software programs such as Microsoft Excel and Microsoft Visio, both of which allow students to communicate information graphically.These digital mediums allow students to acquire skills which will assist them in acquiring real world skills which they can utilise to gain and construct meaning, both in and out of the classroom. (Winch et al., 2010). Technology is an essential part of the transformations taking place in the social, political, cultural and economic spheres of contemporary society (Groundwater- Smith, Brennan, McFadden, Mitchell and Munns, 2009). Secondary school teachers need to prepare students with the skills necessary for life in a rapidly changing,Show MoreRelatedThe Learning Progression For Literacy1746 Words   |  7 PagesThe act of reading is a process that involves a complexity of cognitive processes and developmental stages. Recent research has shifted the paradigm of thinking of what range of skills serves as the foundation of literacy. Skilled readers need language development, conceptual knowledge base, and a broad vocabulary. Children must have sufficient decoding skills that are composed of smaller elements of speech known as phonological awareness and letter-sound correspondence. In addition, readers mustRead MoreLiteracy Learning Plan781 Words   |  4 Pages6.2 Develop a plan for improving own knowledge, understanding and skills in literacy, numeracy and ICT. Make a table like below and fill in training you could do, you can use past training to start and go into future training you would like to do if you want. 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Literacy according to the Ministry of Education, 2003, is defined as â€Å"the ability to understand, respond to, and use those forms of written language that are required by society and valued by individuals and communities.† (pg.19) This definition clearly highlights theRead MoreDigital Literacy Is A Continuous Learning Process785 Words   |  4 Pagesto become more confident in my 21st Century skills, I must commit my way of learning to that of a digital native. Technology and its intricacies must become so ingrained in my daily routine that it becomes natural. Digital literacy is a continual learning process. Knowing this, I must be willing to adapt and change my way of teaching from 20th Century skills to 21st Century skills. New Definition of Literacy â€Å"Literacy has expanded from the notions of reading and writing to include the abilityRead MoreTheories And Practices Of Teaching And Learning Literacy1339 Words   |  6 Pagesteaching and learning literacy across preschool, elementary, middle and early high school. A few of the theories and practices of teaching and learning literacy are Freebody Luke’s (1990) Four Resources Model, a cognitive-constructivist view of reading (Graves, Juel, Graves, 2007), and a complex theory of the reading process (Clay, 2013). Freebody and Luke (1990) developed what they felt were four interconnected reading practices or roles a student should use in order to achieve literacy purposesRead MoreThe Importance Of Learning The Literacy At The Sheetz Community1476 Words   |  6 Pagesand management perform tasks by observation. In this discourse community, I have seen and participated in the literacy that provides such a great workplace for customers and employees. Even though many people think working in fast food has nothing to do with literacy, they are wrong because there is much to know to work at a convenience store like Sheetz. The process of learning the literacy involved with being an employee of Sheetz first starts with the understanding that the customers are most important

Case Study Gregg vs. Georgia Death Penalty - 1141 Words

Running Head: GREGG V. GEORGIA DEATH PENALTY -1976 1 Gregg v. Georgia Death Penalty 1976 [Name of the Writer] [Name of the Institution] [Date of Submission] Table of Contents Introduction 3 Discussion 3 Legal Subculture 3 Judicial Background 4 Political Party Affiliation 4 Public Opinion 5 Politics 5 Conclusion 6 Gregg v. Georgia Death Penalty - 1976 Introduction At least as early as the year of 1735, since colonial times, capital punishment was employed by Georgia with recorded executions. Nine hundred and fifty executions were carried out by Georgia, before the year of 1976. Upholding in particular the death sentence imposed on Gregg, the approval of the death penaltys use in the United States was reaffirmed by the United States Supreme Court by Gregg v. Georgia (1976). In order to comply with the 8th amendment band on unusual and cruel punishments, main features were set forth by the Supreme Court that must be employed by the capital sentencing procedures. The de Facto moratorium on the death penalty imposed by the Court in its decision in Furman v. Georgia (1972) got ended by this decision essentially. This assignment is about the analysis of judicial decision of Gregg v. Georgia (1976) and its influence on politics, public opinion, political party affiliation, judicial background and legal subculture. Discussion Legal Subculture The application of the death penalty to minority groups and additional restrictions on the death penalty wereShow MoreRelatedThe Social Roots Of Crime2091 Words   |  9 Pagesapproach to criminology is important. Crime is an action/behavior that is considered particularly harmful and thus formally banned by a criminal law. Americans are either indifferent or in favor of capital punishment, although public support for the death penalty has been declining (Esposito, 2013).Typical reasons given by supporters of Capital punishment; provides closure for grieving families, retribution and serves as a deterrent. 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In ancient Roman and Mosaic Law they believed in the rule of â€Å"eye for and eye.† The most famous executions of the past included Socrates and Jesus (Wilson p.13). It continued into England during the Middle Ages and thenRead More Analysis of the Controversial Issue of Capital Punishment Essay2237 Words   |  9 Pageswere unaffected by the death penalty because of a lack of enforce ment; 10% were undeterred by the death penalty and would kill even if it was regularly enforced; and the remaining 32% were not concerned with the death penalty because they would never carry a weapon in fear of hurting themselves or someone else (Streib 2).    Analyzing the above study closer, one might find that the threat of capital punishment greatly reduces the murder rate. But if that was the case, sociologists couldRead MoreThe Death Penalty Should Be Abolished1645 Words   |  7 Pagespondering question on how to punish criminals. 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This is referred to as the death penalty, or â€Å"capital punishment†; this is the most severe form of corporal punishment, requiring law enforcement officers to actually kill the offender. It has been banned in numerous countries, in the United States, however an earlier move to eliminate capital punishment has now been reversed and more and more states are resorting to capital punishment for such serious offenses namely murderRead MoreEssay on The Unconstitutionality of Capital Punishment2405 Words   |  10 Pagesstates, including New Jersey, legalized the death penalty. Of the other thirteen states, Michigan abolished the death penalty in 1847, Minnesota in 1853, and Alaska and Hawaii never had the death penalty. Today, there are over 2,000 people on death row. Almost all are very poor, and a significant number of them are mentally retarded or disabled (ACLU 1). The American Civil Liberties Union (ACLU) dictates that, In all circumstances, the death penalty is unconstitutional under the Eight AmendmentRead MoreJuvenile Offenders Essay3210 Words   |  13 PagesTammy Stanley JUVENILE OFFENDERS AND THE DEATH PENATLY Juvenile Offenders and the ideas of how to punish them for their crimes has been a national topic of discussion with just about everyone you meet. From the local politicians to the concerned parent who worries about their children. What punishment juveniles should receive has always been a sensitive subject. From state to state, city to city the views and opinions vary and varies on what should be the correct punishment for a juvenile

Nikola Tesla Persuasive Essay Example For Students

Nikola Tesla Persuasive Essay Word Count: 1401Were we to seize and eliminate from ourindustrial world the results of Mr. Teslas work,the wheels of industry would cease to turn, ourelectric cars and trains would stop, our townswould be dark, our mills would be dead and idle. Yes, so far reaching is his work that it has becomethe warp and woof of industry His name marksan epoch in the advance of electrical science. From that work has sprung a revolution -B.A. Behrend If you were to go to an encyclopedia andtried to find out who invented the radio, X- rays,and the tube amplifier, this is what you would find:radio was invented by Marconi, X- rays byRoentgen, and the tube amplifier by de Forest. While youre there, look to see who invented thefluorescent bulb, neon lights, the speedometer, thebasics of radar, and the microwave oven. I dontknow who the encyclopedias say invented thosethings, but I bet it wont give any mention of a manby the name of . In fact, I bet theywont give much mention of Tesla for any of themany things he invented. We can thank ThomasEdison for this. Nikola Tesla was born in Smiljian,Croatia at precisely midnight on July 9/10, 1856. Not a lot is known about his early childhood. Hisfather was an orthodox priest, and his mother,though unschooled, was highly intelligent. Teslahad an extraordinary memory, and he spoke sixlanguages. He Spent four years studying math,physics, and mechanics at the Polytechnic Instituteat Graz. Tesla first came to America in 1884,when he was 28. He worked for Thomas Edison. Edison, at the time, had just patented the lightbulb,and needed a system to distribute the electricity. One of Teslas gifts was an understanding ofelectricity. Edison promised Tesla large amountsof money if he could work out the kinks inEdisons DC system of electricity. In the end,Tesla saved Edison over $100,000 (which wouldbe millions today), but Edison refused to live up tohis end of the bargain. Tesla quit, and Edisonspent the rest of his life trying to stifle Teslasreputation. Tesla devised a system for electricity,AC, which was better than Edisons DC system ofelectricity. AC (Teslas system) is what is used inour homes today. AC offered many advantagesover DC. AC could be transmitted over largedistances through thin wires. DC electricityrequired a large power plant every square mile,and the transmission through very thick cables. Asystem of transmission would be incompletewithout devices to run on them. Seeing that therewere none, Tesla invented the predecessors to themotors used in every appliance in our houses. Inventing these motors was not simple, sincescientists of the late 1800s were convinced thatbecause no motor could be devised for an ACsystem, trying to develop a motor for it was wasteof time. After all, AC current reverses direction 60times a second, which would make the motor rockback and forth and never get anywhere. Teslaeasily solved this problem and proved everyonewrong by developing a working motor for the ACsystem. In May 1885, word of the AC systemwas heard by George Westinghouse. Tesla signedcontract with Westinghouse under which Teslawould receive $2.50 for each Kilowatt of ACelectricity sold. Tesla finally had the money toconduct all the experiments he wanted. Theproblem was Edison. He had too much invested inhis DC system of electricity. So Edison tried hisbest to discredit Tesla. He constantly tried toshow that AC electricity was far more dangerousthan DC electricity. Tesla easily countered this. Atthe 1893 World Exposition in Chicago, Teslademonstrated how safe AC ele ctricity was bypassing high frequency AC electricity through hisbody to power light bulbs. He then shot lightningbolts from his Tesla Coils into the crowd, withoutharm. Tesla had dramatically proven once an forall that AC electricity was safe to use. In addition,Tesla also used Fluorescent bulbs in his lab aboutforty years before they were invented byindustry. At worlds fairs and other exhibitions, hetook glass tubes and molded them into the shapesof famous scientists names. These were the firstNeon signs ever. Tesla also designed the firsthydroelectric plant, located in Niagra Falls. Healso patented the worlds first speedometer. .u22c459dedfa1be90c71bd708618a3306 , .u22c459dedfa1be90c71bd708618a3306 .postImageUrl , .u22c459dedfa1be90c71bd708618a3306 .centered-text-area { min-height: 80px; position: relative; } .u22c459dedfa1be90c71bd708618a3306 , .u22c459dedfa1be90c71bd708618a3306:hover , .u22c459dedfa1be90c71bd708618a3306:visited , .u22c459dedfa1be90c71bd708618a3306:active { border:0!important; } .u22c459dedfa1be90c71bd708618a3306 .clearfix:after { content: ""; display: table; clear: both; } .u22c459dedfa1be90c71bd708618a3306 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u22c459dedfa1be90c71bd708618a3306:active , .u22c459dedfa1be90c71bd708618a3306:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u22c459dedfa1be90c71bd708618a3306 .centered-text-area { width: 100%; position: relative ; } .u22c459dedfa1be90c71bd708618a3306 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u22c459dedfa1be90c71bd708618a3306 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u22c459dedfa1be90c71bd708618a3306 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u22c459dedfa1be90c71bd708618a3306:hover .ctaButton { background-color: #34495E!important; } .u22c459dedfa1be90c71bd708618a3306 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u22c459dedfa1be90c71bd708618a3306 .u22c459dedfa1be90c71bd708618a3306-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u22c459dedfa1be90c71bd708618a3306:after { content: ""; display: block; clear: both; } READ: Sexual Harassment EssayEverything seemed to be going great for Teslathen. But then, the royalties owed to Tesla startedto exceed $1 million, and Westinghouse ran intofinancial trouble. Tesla realized that if his contractremained in effect, Westinghouse would be out ofbusiness and he had no desire to deal withcreditors. Tesla took his contract and ripped it up!Instead of becoming the worlds first billionaire, hewas paid $216,000 for his patents. In 1898, hedemonstrated the first remote controlled boat atMadison Square Garden. You can thank Tesla forthe remote controls on your Television sets. Teslas dream was to give free energy to theworld. In 1900, backed by $150,000 from J.P. Morgan, Tesla began constructing his WirelessBroadcast System tower on Long Island, NewYork. This tower was intended to link the worldstelephone and telegraph services, as well astransmit pictures, stock reports, and weatherinformation around the world. Most peoplethought he was insane for trying this -after all,transmission of voice, picture, and electricity wereunheard of at this time. Unfortunately, Morgan curthe funding when he realized that it meant freeenergy for the world. An interesting side note:Though Marconi is credited with the invention ofthe radio, in 1943, the U.S. Supreme Court ruledthat Marconis patents were invalid due to Teslasprevious descriptions. One day, in his Manhattanlab, Tesla created an earthquake. He managed toget a steam-driven oscillator to vibrate at the samefrequency as the earth. Tesla claimed that, intheory, the same principle could be used to splitthe earth in two. In fact, he tried to prove thattheory. In his Colorado Springs lab in 1899, hesent e nergy waves all the way through the earth(providing the theory for the earthquake seismicstations of today). When the waves came back, headded more electricity. The result? A 130 footlightning bolt-the largest man-made lightning boldever! The thunder was heard 22 miles away, andthe entire meadow surrounding the lab had astrange blue glow to it. This was only a warm-upfor his real experiment, but he never got to do thatexperiment because he blew out the local powerplant. At the beginning of World War I, thegovernment tried to come up with a way to detectGerman U-boats. They put Edison in charge of thesearch. Tesla proposed using energy waves, asystem known as radar. Edison rejected the ideaas ludicrous, and the world had to wait another 25years until it was invented. Teslas reward for hislifetime of creativity? The Edison Medal, theprized scientific award. Most prized to everyone,that is, except Tesla. He took it as a slap in theface, after the verbal abuse given to him byEdison. Dur ing the last thirty years of his life, Teslahad many brilliant ideas, but lacked the capital topatent them. Over the course of his life, Teslareceived over 800 different patents, and heprobably wouldve had many more if hed had themoney. The man who invented the modern worlddied nearly penniless on January 7, 1943, at age86. His funeral was attended by more than 2,000people. Some of the ideas he toyed with in the lastdecades of his life included time travel,anti-gravity, ozone generators, and death rays. Heclaimed to be able to destroy 10,000 planes, 250miles away. He talked about experiments thatsuggested particles with fractional charges of anelectron, something discovered in 1977: Quarks. What kind of impact did Nikola Tesla have on ourlives? Look around you. Chances are NikolaTesla is somehow responsible for many of thethings you see that make modern life so modern. .uf9a508a880a9bf49ae242cf2fae035d9 , .uf9a508a880a9bf49ae242cf2fae035d9 .postImageUrl , .uf9a508a880a9bf49ae242cf2fae035d9 .centered-text-area { min-height: 80px; position: relative; } .uf9a508a880a9bf49ae242cf2fae035d9 , .uf9a508a880a9bf49ae242cf2fae035d9:hover , .uf9a508a880a9bf49ae242cf2fae035d9:visited , .uf9a508a880a9bf49ae242cf2fae035d9:active { border:0!important; } .uf9a508a880a9bf49ae242cf2fae035d9 .clearfix:after { content: ""; display: table; clear: both; } .uf9a508a880a9bf49ae242cf2fae035d9 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uf9a508a880a9bf49ae242cf2fae035d9:active , .uf9a508a880a9bf49ae242cf2fae035d9:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uf9a508a880a9bf49ae242cf2fae035d9 .centered-text-area { width: 100%; position: relative ; } .uf9a508a880a9bf49ae242cf2fae035d9 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uf9a508a880a9bf49ae242cf2fae035d9 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uf9a508a880a9bf49ae242cf2fae035d9 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uf9a508a880a9bf49ae242cf2fae035d9:hover .ctaButton { background-color: #34495E!important; } .uf9a508a880a9bf49ae242cf2fae035d9 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uf9a508a880a9bf49ae242cf2fae035d9 .uf9a508a880a9bf49ae242cf2fae035d9-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uf9a508a880a9bf49ae242cf2fae035d9:after { content: ""; display: block; clear: both; } READ: My Bahamas Vacation EssayThe radio you listen to, the fluorescent lightsaround you, the motors that run your appliances,and the electricity that runs those motors. Here aresome things you might want to think about: Wherewould we be in had Nikola Tesla never beenBorn, and how much further ahead would we be ifhe had had the money to finance the experimentshe always wanted to? We are confronted withportentous problems which can not be solved justby providing for our material existence, howeverabundantly. On the contrary, progress in thisdirection is fraught with hazards and perils not lessmenacing than those born from want and suffering. If we were to release the energy of the atoms ordiscover some other way of developing cheap andunlimited power at any point of the globe thisaccomplishment, instead of being a blessing, mightbring disaster to mankind The greatest good willcome from the technical improvements tending tounification and harmony, and my wirelesstransmitter is preeminently such. By its means thehuman voice and likeness will be reproducedeverywhere and factories driven thousands ofmiles from waterfalls furnishing the power; aerialmachines will be propelled around the earthwithout a stop and the suns energy controlled tocreate lakes and rivers for motive purposes andtransformation of arid deserts into fertile land-Nikola Tesla BIBLIOGRAPHY PAGE 1. http://home.nycap.rr.com/useless/tesla/tesla.html 2. http://www.neuronet.pitt.edu/~bogdan/tesla

Ufos Fact Or Myth Essays - Contactees, Travis Walton UFO Incident

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Layers of the Atmosphere

Layers of the Atmosphere Earth is surrounded by its atmosphere, which is the body of air or gases that protects the planet and enables life. Most of our atmosphere is located close to Earths surface, where it is most dense. It has five distinct layers. Lets look at each, from closest to farthest from the Earth. Troposphere The layer of the atmosphere closest to the Earth is the troposphere. It begins at the surface of the Earth and extends out to about 4 to 12 miles (6 to 20 km). This layer is known as the lower atmosphere. Its where weather happens and contains the air humans breathe.  The air of our planet is 79 percent nitrogen and just under 21 percent oxygen; the small amount remaining is composed of carbon dioxide and other gases. The temperature of the troposphere decreases with height. Stratosphere Above the troposphere is the stratosphere, which extends to about 31 miles (50 km) above the Earths surface. This layer is where the ozone layer exists and scientists send weather balloons. Jets fly in the lower stratosphere to avoid turbulence in the troposphere. Temperature rises within the stratosphere but still remains well below freezing. Mesosphere From about 31 to 53 miles (50 to 85 km)  above the surface of the Earth lies the mesosphere, where the air is especially thin and molecules are great distances apart. Temperatures in the mesosphere reach a low of -130 degrees Fahrenheit (-90 C). This layer is difficult to study directly; weather balloons cant reach it, and weather satellites orbit above it. The stratosphere and the mesosphere are known as the middle atmospheres. Thermosphere The thermosphere rises several hundred miles above the  Earths surface, from 56 miles (90 km) up to between 311 and 621 miles (500–1,000 km). Temperature is very much  affected by the sun here; it can be 360 degrees Fahrenheit hotter (500 C) during the day than at night. Temperature increases with height and can rise to as high as 3,600 degrees Fahrenheit (2000 C). Nonetheless, the air would feel cold because the hot molecules are so far apart. This layer is known as the upper atmosphere, and it is where the auroras occur (northern and southern lights). Exosphere Extending from the top of the thermosphere to 6,200 miles (10,000 km) above Earth is the exosphere, where weather satellites are. This layer has very few atmospheric molecules, which can escape into space. Some scientists disagree that the exosphere is a part of the atmosphere and instead classify it actually as a part of outer space. There is no clear upper boundary, as in other layers. Pauses Between each layer of the atmosphere is a boundary. Above the troposphere is the tropopause, above the stratosphere is the stratopause, above the mesosphere is the mesopause, and above the thermosphere is the thermopause. At these pauses, maximum change between the spheres occur. Ionosphere The ionosphere isnt actually a layer of the atmosphere but regions in the layers where there are ionized particles (electrically charged ions and free electrons), especially located in the mesosphere and thermosphere. The altitude of the ionospheres layers changes during the day and from one season to another.

Security Police and Social Media Use for Organization Research Paper

Security Police and Social Media Use for Organization - Research Paper Example In most occasions, people using social media tend to give their view concerning issues affecting their lives and this includes their views on various products and services offered by different organizations. Criticism and appraisals are mainly conveyed by persons using social media (Efraim, Narasimha and Ting-Peng 206). It is also evident that organizations use social media to advertise their products and services. Since social media acts as a platform through which people share and express ideas with their friends, once organizations advertise through such sites, users of the site socially spread information about the company to friends in a rapid manner (Efraim, Narasimha and Ting-Peng 206). However, as organizations are benefiting from collaboration with social media in carrying out their businesses, it is apparent that risks emerge, and which poses a great threat to businesses collapse. The fact that social media carries more information of all kinds minute after minute; there is a high likelihood of potential serious consequences that could emanate from vital and confidential information being unleashed to public. Studies have documented that nearly a quarter of employees use social media while at work. This has an implication that there is a high risk of vital information being leaked though networking sites (Daft and Marcic 175). Nevertheless, various policies can be used to mitigate these security risks. The following sections articulate on the possible policies. Mitigation measure/policies Creation of social media policies Organization need to create social media policies, including those that relate to privacy issues (Daft and Marcic 178). For example, financial institutions should raise privacy awareness among the employees as one of the communication strategies in implementing such policies. It is the mandate of a company to review its customer verification practices and continue to raise employee and customer awareness about the risks and consequen ces of disclosing sensitive information to a third party. Such awareness includes raising general awareness of best practices for privacy protection on social media and provision of guidance on how to use privacy controls on social media. When posting in any social media, employees and customers need to think before doing so. One should be concerned about the authenticity of information posting, whether that information is appropriate and reasonable, whether it is the personal opinion, whether to make it public, and if it is confidential (Efraim, Narasimha and Ting-Peng 215). This is crucial because the perception of information received by people in the social media varies from one person to another. Some information may be wrongly interpreted and may end up compromising data security and tarnishing corporate brand. In this regard, organizations ought to not only enumerate a comprehensive list of dos and don’ts, but also offer employees ethical guidelines and encourage respo nsible use of social media (Daft and Marcic 178). Employees thus need to be enlightened on the fact that their behavior can not only reflect their positive and negative aspects but also the brand they represent. Since internet usage lacks control of contents posted especially on social media, organizations advertising through these sites should develop a risk strategy (Lovett 319). This should involve performance of a risk

Beowulf from the perspective of Grendel Essay Example | Topics and Well Written Essays - 750 words

Beowulf from the perspective of Grendel - Essay Example In fact, a typical feature of anglo-Saxon mythology is that it has either positive of negative attitude to its protagonist. It means that protagonist can be either ideal or far from ideal. I will suggest making Grendel a modern hero with both positive and negative sides of his character. It must be noted that in the original story of Beowulf his character is far from ideal. For example, there are frequent cases when Grendel fails to express moral power to accept reality as it is. Failure to do that leads Grendel to attack God for being so cruel with him: â€Å"Grendels attack with terror of blades† (Greenfield). The accusation like this is primarily reasoned by the fact that Grendel is a monster with a big brain and big heart. He wants love, but is fully confident of the fact that he will be alone for the rest of his life simply because it is God who decided to make him look like a monster. The negative attitude to God finally motivates Grendel’s turning to evil. I think this craving is natural for a creature who is deprived of love. Still, there is no way to deny that Grendel continues to love God. The only problem about Grendel is that he continues to crave for evil due to his moral instability and lack of inner power. I made this little psychological retrospect with one single objective – to show reader a real Grendel and to give Beofulf a modernist perspective. Grendel’s pshychological stance can be best perceived with the help of Aristotle’s teaching which taught a person that human psychological downfall is rooted in moral flaws located inside an individual. Grendel’s problem can be explained with the help of Aristotelian framework. According to Aristotelian framework, there is no way for a person to be perfect. However, ancient Anglo-Saxon people had different attitude towards reality. They are either idealized the main protagonist or presented him like an even being. There was now something in the

The Effects of Employment on Academic Performance Essay Example for Free

The Effects of Employment on Academic Performance Essay ABSTRACT This study examines factors that impact students engaged in paid employment while studying in a tertiary accounting program in a regional Australian university. It examines the differences in experience of domestic and international students. No direct significant relationship was found between paid employment and academic performance for the overall study sample. There was a positive relationship found between paid employment and academic performance with respect to domestic students. However, in the case of international students a negative relationship between paid employment and academic performance was observed. A significant positive relationship between a shift work pattern of paid employment and academic performance was found. The Effects of Employment on Academic Performance of Australian Accounting Students 1. Introduction This study makes a contribution to the literature identifying and examining the factors that impact student performance in tertiary accounting programs. Much of this existing literature is located within the United Kingdom and North American institutions. Documented factors in these studies include the impact of gender, prior knowledge of accounting, academic aptitude, mathematical background, previous working experience, age, class size and class attendance. However, more recently, observations of accounting academics suggest a new factor to be examined in the Australian context, the socio-economic circumstances as represented by their need for paid employment of accounting students. Anecdotal evidence suggests that in recent times more students are now working while studying, reducing the time available and quality of their efforts towards their accounting studies, for example many students miss or do not prepare for classes. University administrators have noted concern about student work patterns and student availability to spend time on their studies and participate in the university community life (Rudkin and De Zoysa 2007). The contribution of this paper is to examine the impact of paid employment while studying on the academic performance of students in an accounting program in Australia. The impact is examined differentiating between domestic and international accounting students. This dichotomy is significant because there is currently a large international student enrolment in accounting programs in Australian universities driven by government immigration policy to address a skills shortage (Birrell and Rapson 2005). There is also a shortage in meeting the demand for accounting graduates in the domestic industry coinciding with a shift in the funding mechanisms for Australian domestic university students in recent years. The impact of the market demand for a skilled workforce and the effects of existing student funding on work participation requires analysis. This paper investigates two aspects; first whether there is a relationship between paid employment and student performance, and secondly if there is a difference between the experiences of domestic and international students in paid employment and academic performance. Survey data of 170 enrolled students enrolled in a third year 12 credit point financial accounting subject at the University of Wollongong in the autumn session of 2006 was collected for this study. 2. Prior Research There have been few studies identified that examine the relationship between student participation in paid employment and their academic performance in a tertiary accounting program. There have been no studies identified by the authors that examine the difference in employment on tertiary academic performance between domestic and international accounting students in Australia. Gul and Fong (1993) conducted a Hong Kong study on first year accounting students, and found predictors of academic achievement to be personality type, grades achieved at the school certificate in mathematics and accounting, and previous knowledge of accounting. A study by Wooten in 1998 examined 271 students taking introductory accounting at a major south-eastern American university of which there were 74 students identified as non-traditional defined as aged 25 years or older, and 127 traditional students aged under 25 years. Wooten found that for the traditional cohort grade history, motivations and family responsibilities all influenced the amount of effort these students made. However, neither extracurricular activities nor work responsibilities influenced their effort. However for the non-traditional students, motivation was the only variable that significantly influenced effort. Neither grade history nor extracurricular activities, nor work responsibilities, nor family responsibilities had an effect on motivations. Family activities had a significant negative impact on effort for the traditional students, but not for the nontraditional students. It is conjectured by the authors of this paper that these differences in ages may also capture different socio-economic circumstances. Gose (1998) found an increase in the number of students employed over time, with 39% of students working 16 or more hours per week in 1998 compared with 35% working in 1993. Naser and Peel (1998) and Koh and Koh (1999) documented much research done on common predictive factors of academic performance in accounting courses, including gender, prior knowledge of accounting, academic aptitude, mathematical background, previous working experience, age, class size, lecturer attributes and student effort. However, they note the findings are not definitive. An Australian study done by Dobson and Sharma (1999) examined the relationship between student performance and the cost of failure, noting both the public and the private dimensions to the cost of failure. Similarly the Australian study by Booth et al. (1999) examined factors that impact upon accounting student academic performance, but failed to incorporate a socio-economic dimension. Booth et al. (1999) used the Approaches to Learning paradigm from the education literature to investigate the learning approaches of accounting students from two Australian universities, as compared to previously reported data for Australian arts, education and science students. This study provided evidence that Australian accounting students tend to take a superficial approach to learning typified surface learning such as rote memorization, while using lower deep learning approaches than their counterparts in Australian arts, education and science studies. Whether this is due to work factors has not b een investigated. Wijewardena and Rudkin (1999) undertook a study of students enrolled in a first year accounting program at a regional Australian university. They identified that students’ attendance at tutorial classes, the commitment of a major in accounting and a demonstrated interest in accounting correlate positively and significantly with academic performance. They also find that local students perform better than their overseas counterparts and that part-time students (who work full time) outperform full time students. Cheung and Kan (2002) contributed to the limited studies done outside the Western context. They examined factors related to student performance in a distance learning business communications course in Hong Kong. Their results based on studying 168 students showed females outperformed males, and a positive correlation between previous academic achievement and related academic background and student performance (p261). A positive correlation was found between tutorial attendance and student performance and between previous learning experience and student performance. No relationship was found between semester course loads and student performance. The results are consistent with prior Western studies. A Welsh study by Gracia and Jenkins (2003) undertaken in the second and final year levels of an accounting degree considered gender, prior year performance and students’ application to study and their relationship to student performance. Gracia and Jenkins argue that academic failure creates both emotional and financial costs for students, and that significant cultural differences may be attributed to academic success. This study found that if students are actively committed to self-responsibility for their studies, they tend to do well in formal assessment. They also found females outperform males in the second year and that there is a negative correlation between age and grades. Students who have work experience perform significantly better than students who go straight from the second to the final year. They argue that the work experience allows students to get their finances in order thereby reducing the need for them to earn money while studying in the final year, thereby reducing financial and time management pressures. Vickers et al. (2003) while not specific to students that study accounting, examined the effects of part-time employment of students on their participation and attrition in tertiary study in Australian universities. They report that the proportion of full-time students undertaking work has increased between 1990 and 2000 from 46% to 56%. They find that an inverse relationship between the number of face to face course hours and the drop out rate of tertiary students, with the more hours of classes the less the drop out rate. They also found that students working 20 or more hours per week are more likely to drop out of tertiary study by 160 – 200% than those who work less than 20 hours. Vickers et al. also find that students receiving Youth Allowance are more likely to drop out of tertiary study than those who do not receive Youth Allowance, despite the fact that the majority of this group do not work part time. They also observe that the odds of dropping out of university decrease by 31-32% if a student is from the highest socio-economic quartile as opposed to the lowest. Those who work between one and 20 hours per week are just as likely to continue in study as those who do not work at all during their studies. The Vickers et al. study is important because it signifies a change in the university experience not only for students but also for academic staff who teach working students. Strong and Watts (2005) investigated factors affecting accounting student satisfaction at a small public university in New South Wales. They found improvements in the effective allocation of casual and full time staff and the introduction and of common subject outlines lead to improvements in student performance indicators of satisfaction. Consistent with this theme, Hutcheson and Tse (2006) explained student non-attendance in class as student satisfaction with the teaching performance and course delivery. Nonis and Hudson (2006) note that the Higher Education Research Institute at UCLA’s Graduate School of Education has found that since 1987 the time students spend studying outside of class has declined each year, with only 47% spending six or more hours per week studying outside of class compared with 34% in 2003. Nonis and Hudson (2006) identify a need for empirical research to determine the impact of student work on academic performance, and its impact on the design of academic programs. Their study found a lack of evidence for a direct relationship between times spent working and academic performance. Sullaiman and Mohezar conducted a study at the University of Malaya in their MBA program. They found conflicting evidence of the impact of work experience on student academic performance. They note studies by McClure, Wells and Bowerman (1986), Schellhardt (1988) and Dreher and Ryan (2000) finding a positive relationship between work experience and academic performance, but studies by Dreher and Ryan (2000, 2002 and 2004) Dugan et al. (2006) and Graham (2001) and Peiperl and Trevelyan (1997) found no relationship between students working and their grade point average. Sullaiman and Mohezar’s study found that work experience is not related to MBA performance. Hutcheson and Tse (2006) at the University of Technology Sydney found that on average students who attended more than half of the tutorials obtained a higher final mark than students who did not, and that this was particularly so for international students. This begs further research as to why, when students pay high fees for classes, they do not attend. This paper identifies the need to investigate whether the need to work is one possible reason for this finding. De Zoysa and Rudkin (2007) undertook a pilot study examining the relationship between academic performance and student socio-economic circumstances, which did not find a direct significant relationship between the number of hours of paid employment and student academic performance in accounting. However, a significant positive relationship between shift workers and academic performance was found. James et al. (2007) undertook a non-discipline specific study encompassing a survey of 18,954 Australian public university undergraduate and postgraduate students. They found 70.6 per cent of full-time undergraduates reported working during semester two, 2006, working on average 14.8 hours per week, with one in every six full time undergraduate student working more than 20 hours per week. For students enrolled in a part-time pattern, 41.8 per cent were working at least 38 hours per week, which effectively means full time employment. The study found many students worked significant hours merely to afford basic living necessities such as transport, books and study materials, with 39.9 per cent of full-time students and 54.1 per cent of part-time students believing their work adversely impacted upon their studies. The study of this paper contributes to the literature in that it uniquely examines differences between domestic and international accounting students in the Australian context of the impact of undertaking paid employment on their academic performance in a subject of an undergraduate accounting degree. This study makes two contributions to the accounting education literature. First, rather than a predominant focus on first year students, this study examines second and final year accounting students in a regional Australian context. It uniquely examines differences between domestic and international accounting student experiences. 3. Method Subjects of this study were drawn from School of Accounting and Finance at the University of Wollongong, a regional Australian university. The accounting program is professionally accredited with both requisite professional accounting bodies, CPA Australia and the Institute of Chartered Accountants in Australia. The degree is a full time three year program, with admission based on the standard University Admissions Index (UAI), or equivalent. Specific to these entry requirements, mathematics is not a compulsory entry requirement, though is recommended. There are no domestic undergraduate full fee paying students admitted to this degree. A prescribed program of study is required, with both compulsory accounting subjects using a prerequisite system, with opportunity for more liberal electives. This study undertook a survey of 170 third year students in their final compulsory financial accounting subject in 2006. The students were questions about their academic experiences and socio-economic circumstances in the prior session, the Australian Spring Session 2005. To obtain a complete sample, students who failed their prerequisite subject in the prior session Spring 2005 were also surveyed to obtain a representative population. Academic performance for the purpose of this study is determined as the final grade in the second year financial accounting subject, ACCY201, studied in spring session 2005. The research was conducted by paper surveys handed out in compulsory tutorial classes in the last week of session. Participation in the survey was optional. Both day time and evening tutorial classes were surveyed, to ensure a representative mix of both part time and full time patterns of study and work commitments. Of the 170 students surveyed, 101 (59%) of students are domestic students while 69 (41%) are international students. Those enrolled part time in the sample of 170 students are 34 (20%) while those enrolled full time are 136 (80%) of the sample. Of the domestic students, 45 (45%) are male and 56 (55%) are female. More domestic students are enrolled full time than part time, with 69 (68%) being enrolled full time compared with 32 (32%) being enrolled part time. More males are enrolled part time than females, with 18 (56%) of males enrolled in a part time pattern compared with 14 (44%) of females in part time study. There are 27 (39%) of domestic males compared with 42 (61%) of domestic females enrolled in a full time study program. Australian government regulations require that international students be enrolled in a full time study pattern. The survey sample reflects this, with all but two of the 69 international students being enrolled full time. It is surmised that the two males enrolled in a part time pattern are completing remaining subjects needed to satisfy graduation requirements which would arise if subjects must be repeated. The pattern of male and female international students is similar to that of domestic students in the sample, with there being 30 (43%) international male students compared with 39 (56%) international female students. These demographic enrolment patterns are illustrated in Table 1 Enrolment Pattern below, which describes the relationships of male and female, full time and part time, and domestic and international students. [INSERT TABLE 1 ABOUT HERE] 4. Results and Discussion Five aspects pertaining to the relationship between student employment patterns and their academic performance will be discussed. First section 4.1 will discuss the relationship between the hours worked in paid employment by students and their academic performance. Secondly, section 4.2 examines the type of employment mode students undertake and its impact on academic performance. Thirdly the impact of the nature of the paid work done by students and its impact on academic performance is considered in section 4.3. Section 4.4 explores the impact of travel time between students’ places of employment, the university and their residences on academic performance. Section 4.5 documents student perceptions on the impact of their paid employment on their academic performance. The research in these aspects seeks to discover the employment commitments of both full time and part time accounting students, whether the nature of this is different between international and domestic students, and whether these factors impact positively or negatively on the academic performance of accounting students. For the purpose of the survey, those working 20 hours or less a week are regarded as part time workers, consistent with the Australian government working regulations of student visas for full time international students. This is also consistent with a survey undertaken by Vickers et al. (2003) which while not unique to accounting students, found that 20 hours per work of paid employment was a significant indicator with respect to student performance because students who worked above this amount were most likely to withdraw from university study. 4.1 The relationship between hours worked and academic performance. The survey gathered data on the employment patterns of the sample. Of the 170 respondents to the survey, 165 answered the question of whether or not they were working in paid employment. Of this 165 sample size, 38 (23%) indicated that they were not in paid employment during the survey study period, while 127 (77%) indicated that they were in paid employment, either working full time or part time. The study seeks to compare the work patterns of students with their academic performance in accounting. Of the 165 students that answered in the affirmative to working while studying, subject results relevant to the period of their work was available for only 144 students. Therefore the sample size was reduced to 144 surveys. Academic performance was classified into three bands. The first band captured students achieving below 44 marks in a subject, indicating poor performance and a fail grade. The second band captured students achieving between 45- 64 marks indicating a satisfactory performance in terms of achieving a pass conceded or pass grade only. The third band captured students achieving a final subject grade of 65 or better, indicating a good performance of a credit grade or better in a subject. The research reveals no significant relationship between the hours worked by a student and their academic performance in an accounting subject. 44 (31%) out of 144 students achieved poor academic performance. 49 (34%) achieved a satisfactory academic performance, while 51 (35%) achieved good academic performance. Of these students 31 (22%) did not work in paid employment, 71 (49%) worked between 1 and 20 hours per week, and 42 (29%) worked in paid employment 21 hours or more per week. This is illustrated in Table 2 Hours Worked and Student Performance, shown below. [INSERT TABLE 2 ABOUT HERE] The survey results were then tested to determine if there was a different relationship between the number of hours per week spent in paid employment and academic performance between domestic as compared to international students in an accounting subject. The results show the impact is different for each group. Acknowledging the limitation of the small sample size of only four domestic students not working, the results show that domestic students who are working perform better academically than those who are not working. However, the finding for international students is the reverse. International students who are working perform less well academically than international students who do not work in paid employment. While possible reasons can be conjectured such they are working longer hours for lower rates, the determination of such factors is outside the scope of this paper. This is illustrated in Table 2.1 Hours Worked and Student Performance: Domestic Students vs International Students as shown below. [INSERT TABLE 2.1 ABOUT HERE] In the table above, it is shown international students in the poor student performance band demonstrate that as the number of hours of work increase, the does the percentage of poor performing students. When considering student paid employment in the range between one and twenty hours per week, there are different relationships evident between employment and academic performance for international and domestic students. There were 43 domestic students and 28 international students who indicated they worked between one and 20 hours per week. Of the international students who work between one and twenty hours of paid employment per week, 12 (43%) were in the poor performance band, 10 (36%) were in the satisfactory performance band and 6 (21%) were in the good performance band. This is compared with the domestic student trends for paid employment between one and twenty hours per week which showed only 9 (21%) of domestic students in the poor performance band, 8 or 19% fell into the satisfactory performance band, and 26 or 60% met the good performance category criteria. This demonstrates that while part time employment between one and twenty hours a week is more consistent with better academic performance than not, the reverse is evident for international students. Those international accounting students who worked between one and twenty hours were more likely than not to demonstrate poor academic performance. This trend is more apparent in the band of hours worked per week being 21 hours and above. There were a total of 36 domestic students falling into this category, compared to only 6 international students. It is noted that under international student visa requirements, a maximum allowed paid employment is 20 hours per week. There were 6 international students who indicated they worked 21 hours and above, outside this legal requirement. Of these 6, 4 (67%) fell into the poor performance category of a fail grade between 0 and 44%. There was one international student in each of the other two categories. This again is a different trend to the domestic student experience. Generally domestic students working more than 21 hours per week in paid employment performed less well than similar students working only between 1 -20 hours. 10 (28%) of domestic students working 21 hours and above achieved a poor performance grade, while 18 (50%) achieved a satisfactory grade and 8 (22%) achieved a good academic grade. These results show that domestic accounting students who are working perform better than those who are not working. However, for international accounting students the opposite trend is evident. Specific explorations to the reasons for these opposing trends are outside the scope of this initial survey. However, further analysis of this finding is offered from research done by Rudkin and De Zoysa (2007) who undertook a study of the socio-economic conditions of accounting students at a regional university in Australia in a comparable period. They undertook a survey of student hourly pay rates. Their findings are given in Table 3 below. [INSERT TABLE 3 ABOUT HERE] Rudkin and De Zoysa (2007) undertook a pilot social account from 162 questionnaires from students in their second session in the second year of an undergraduate accounting degree at a regional Australian university. In this survey students were asked to indicate their average gross pay rate. Hourly rates varied from under $10 an hour to $21 per hour and above. This data was then further analyzed for the purposes of this paper, finding differences between the pay rates achieved between domestic and international accounting students, as shown in Table 3.1 below. [INSERT TABLE 3.1 ABOUT HERE] Of the students who are paid less than $10 per hour, 90% of these are international students. Rudkin and De Zoysa (2007, p.95) found that 18% of students in their study found were illegally underpaid while 20.7% indicated they felt exploited in their employment. It is conjectured by the authors that international students are more vulnerable to illegal and exploitative work practices with lower pay rates, and so must work longer hours to achieve the income necessary to support their study. This is identified as an area for further research. 4.2 Type of employment pattern and academic performance. This section examines the relationship between the type of employment mode the students are employed under and their academic achievement in an accounting subject. Three categories of employment of students were identified, permanent work, casual work or contract work. Although conditions and entitlements vary across industry of employment, the three categories are reflective of patterns of work conditions, and entitlements with respect to vacation, sickness and family leave, regular hours, guaranteed income and hourly paid rates. The authors assumed that students employed in permanent positions have access to paid leave, more economic certainty compared to students employed on a casual or contract basis, but they would also have less flexibility in their employment. Of the sample surveyed, 112 students gave valid responses to the question of the nature of their employment to the three options of permanent, casual or contract. 18 students (16) indicated they were in permanent employment. There were no international students employed in a permanent position. Overall 87 students (78%) stated they were employed under casual conditions. Of these 87 students 57 (66%) were domestic students and 30 (34%) were international students. A casual employment pattern is most predominant in the international student grouping, with only 57 out of a total of 79 (72%) domestic students who responded to the question indicating casual employment. This is in contrast with the international student cohort, where 30 out of 33 (91%) were employed on a casual basis. The number of students employed on the basis of a contract were minimal, with only 7 (6%) of students working in this form of employment. These results and their relationship to student academic performance are summarized in Table 4 below. [INSERT TABLE 4 ABOUT HERE] The chi-square test found no significant relationship between the mode of employment and student academic performance in an undergraduate accounting subject. However, it can be observed that students employed as a permanent worker performed better (22% poor performance compared to a combined 78% for satisfactory and good performance) compared to students employed as a casual worker (31% achieving a poor performance band) and as a contract worker (57% achieved a poor performance band). However, any comparison between domestic and international students of this data is not meaningful due to the small numbers in each category. 4.3 Nature of work patterns and performance The authors investigated whether regardless of the mode of employment, the nature of the work patterns that student employment required may impact on their academic performance. It was assumed that students who worked shift work did not have a stable work and study pattern preventing or hindering their participation in classes and class preparations. That is, students working irregular shift work times and hours would experience different attendance and study patterns and opportunities compared with those students who worked set hours at regular times. Students were asked to nominate whether their typical work pattern was changing shift work to a roster, or regular hours. 87 valid responses were received to this question. 58 students (67%) indicated that they worked changing shift work compared with 29 (33%) who indicated they worked regular hours. The results of this question are shown below in Table 5. [INSERT TABLE 5 ABOUT HERE] An unexpected significant positive relationship was found between students who work changing shift work academic performance. Only 12 (21%) of student working changing shift work compared to 21 (72%) of those working regular hours were classified in the poor student performance band. 80% of students in the changing shift category achieved satisfactory or good academic results while only 27% of students with regular working hours achieved similar results. There were similar results observed between domestic and international students in this respect, with 69% of domestic students and 61% of international students working changing shift work hours. Only 14% of domestic students doing shift work achieved poor results, while 60% of students working regular hours achieved poor results. All of the 9 international students doing regular hours failed the subject. These relationships are described in tables 5.1 and 5.2 below. Table 5.1 gives a comparison between domestic and international students’ work patterns, and Table 5.2 below shows the relationship between both domestic students’ and international students’ work patterns and their academic performance. [INSERT TABLE 5.1 ABOUT HERE] [INSERT TABLE 5.2 ABOUT HERE] Reasons for the favourable relationship between shift work and academic performance have not been sought in this study, but are identified as an area for further research. Conjecture as to the reasons include greater flexibility for students working shift work to arrange their rosters around their university class and assignment commitments, and the possibility that jobs requiring night shift work such as garage attendants require a presence but only ad hoc activity and so allow time on the job to be spent studying and completing class work. 4.4 Travelling time and performance. The location of the university of this study is an Australian university located approximately 80 kilometres south of Sydney in the state of New South Wales. It is a regional university that includes the Southern parts of Sydney in its catchment area. Many students travel by public transport being rail from Sydney and a limited local bus service. The travel time from Sydney to Wollongong is approximately 1  ½ hours journey one way. Students residing or working in Sydney face a daily three hour transport commitment. Such a journey is not uncommon as the regional area has a high local unemployment rate and many students seek paid employment outside the region in Sydney. It is the assumption of the authors that time spent by students travelling detracts from their academic performance both because of the fatigue factor of travelling distances, and because travelling time is time not available for academic pursuits. Students were asked to indicate on average how long did a typical journey take you to travel to the university. A summary of the results to this question is given in Table 6 below. [INSERT TABLE 6 ABOUT HERE] It is observed that 46% of students surveyed are spending more than one hour travelling each way when they attend the university. It was assumed by the authors that time spent travelling has a cost to the students both in time available at the University for study and financially in terms of the cost of how many days they attend the university. It was assumed that if students are working, the time spent travelling in addition to the hours they spend in paid employment has a combined impact on their availability to participate in academic tasks. The relationship between time spent travelling and student performance was measured. No significant relationship was found between travelling time and academic performance of students who are not working. However, there is a significant relationship between academic performance and travelling time with students who are working. It was found that students who spend less time travelling perform better academically than students who spend more time travelling to university. This results are described in Table 6.1 below. [INSERT TABLE 6.1 ABOUT HERE] Student perception on the impact of work on studies. The authors were interested in observing the perceptions of students of the impact of their paid employment on their academic studies. Students were asked whether â€Å"my exam and / or assessment marks would have been better if I had not been working†. Out of 124 valid responses from students who are working to this question, 51 (41.1%) answered in the affirmative, while 73 (58.9%) answered in the negative. That is, 41% of the students surveyed thought that their work interfered with their studies. Students who indicated they were in paid employment were also asked the question whether or not they missed classes because of their work. 110 valid responses were received to this question. 42% indicated that they always missed classes because of their work commitments, while 11% indicated that most of the time classes were missed because of work commitments. While the findings suggest that there is no significant relationship between the amount of paid employment per week that students undertake and their academic performance, it does suggest that these students are deprived of a full academic experience in terms of full engagement with the campus community, networking opportunities and similar. The responses of students who admitted missing classes because of paid employment are shown below in Table 7. [INSERT TABLE 7 ABOUT HERE] Other reasons for missing classes given for students were that they were not prepared for class, because they lacked motivation, because they did not find the classes useful, because they had other illness or family or personal reasons, and because they had work commitments to complete in other subjects. The rankings of these reasons are given in table 7.1 below. [INSERT TABLE 7.1 ABOUT HERE] 5. Summary and Conclusions This study examines the relationship between employment and the study of accounting students in Australia. Given the high incidence of paid employment in the accounting student population and its impacts on academic performance, this study has ramifications for the nature of accounting program delivery in the Australian context in terms of times classes are offered and flexibility in delivery modes, and the quality of the university education experience with which students can engage. Limitations of this study include use of self reporting by students, a small sample size. In addition, findings pertain to a regional university in the Australian context. While many tertiary institutions in Australia are regional in nature given the geographic and demographic characteristics of the country, this experience may be different and not generalisable to metropolitan institutions in Australia and outside the Australian context. Further testing at other institutions would contribute to the knowledge of the relationship between paid employment and academic performance for accounting students. This study makes four findings. First, this investigation did not find a direct significant relationship between the hours students worked in paid employment and their academic performance in an accounting subject. However, contradictory results did emerge with respect to differences between domestic students and international students in a cohort. Secondly, while there was a positive relationship between paid employment and academic performance in relation to domestic students, there was a negative relationship between paid employment and academic performance for international students. Thirdly, with respect to international students, although a statistically significant relationship was not found, it seems that the academic performance of international students not working is better than that of working international students. Fourthly, a significant positive relationship between shift workers and academic performance was revealed that offers no obvious explanation and is identified as an area needing further research. With respect to the quality of university education experience of accounting students, there are indicators that accounting students may not be optimally engaging in a full university experience because of work pressures. There were 9% of students are found to be working fulltime and studying full time simultaneously. The fact that many choose to miss classes for work commitments does not afford them the opportunities associated with campus life including generic skill development of a social nature, networking with their future professional peers, and engagement with the benefits of cultural exchange with an international student body. Given that Vickers et al. (2003) found if students work more than 20 hours per week they are 160%-200% more likely to drop out of university, this has implications for attrition rates in accounting courses also. The authors contest that there is a need to explore further to understand the positive and negative impacts of paid employment on academic performance, and why differences exist between domestic and international students. This will aid in meeting the demand for good Australian accounting graduates. 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