The globalised business - Free Essay Example

Sample details Pages: 9 Words: 2663 Downloads: 3 Date added: 2017/06/26 Category Business Essay Type Narrative essay Did you like this example? 1. Introduction Businesses have never been as globalised as they are today. Numerous corporations from developed, newly industrialised and developing countries operate on a global basis and need to create financial statements using the accounting practices of their home country, as well as those existing in their areas of operations. The divergence in accounting practices of different countries creates the need for the preparation of separate financial and accounting statements and subsequent reconciliation of differences. The international accounting fraternity is now steadily moving towards global commonality in accounting practices and procedural reporting. The International Accounting Standards Board (IASB) has been working towards convergence of global accounting standards. Its mission is to develop and enforce a single set of global accounting standards, based on preparation of high quality, transparent and comparable financial statements for local and gl obal users. The IASB has been working on compiling a stable set of International Financial Reporting Standards (IFRS) for first time users. The IFRS was mandated for all publicly listed companies in the European Union in 2005 and has also been adopted by other countries like Australia. The IASB has also been working very closely with the US Financial Accounting Standards Board (FASB), since 2002, to bring about convergence between US GAAP and the IFRS. However, while significant work has been done on harmonising IFRS with US GAAP and many pending issues are being currently addressed, a number of accounting topics are still treated differently by these two systems. It is the purpose of this assignment to examine the differences and similarities between US GAAP and IFRS for the treatment of Goodwill, Research and Development costs, Brands, Patents and Trademarks. A number of texts have been referred for this assignment, especially â€Å"International Accounting and Multinationa l Enterprises† 6th edition by Radebaugh, Gray and Black, â€Å"International Financial Reporting: A Comparative Approach† by Roberts, Weetman and Gordon, the US GAAP and IFRS websites, a number of specialised publications by PWC and Deloitte and the published accounts of many multinational corporations. Accounting statements and established practices are often subject to individual interpretation and the perusal of a number of texts has enabled the researcher to prepare a holistic assessment of the selected topics. Inputs from all these texts and publications have been used in the preparation of this paper. 2. Goodwill Goodwill arises as an intangible asset and comprises of the difference between the cost of an acquisition and the fair value of its identifiable assets, liabilities and contingent liabilities. A recent analysis by PricewaterhouseCoopers (PWC) estimates that intangible assets accounted for approximately 75 % of the purchased price of acquired compani es in recent years. Increasing attention is now being paid on the management of intangible assets and the IFRS3 has responded to this need by detailing accounting procedures for intangible assets. Goodwill makes up approximately two thirds of the value of intangible assets of US companies and the figure for companies registered in the EU would presumably be similar. Accounting of Goodwill arises in the case of acquisitions where the purchase price exceeds the net cost of purchased tangible assets, the monetary difference being attributed to goodwill and other intangible assets. IFRS procedures, unlike US GAAP, previously required the amortisation of goodwill over a specific number of years, thus establishing an artificial life for this asset. This procedure has since been changed and with the IFRS position converging with that of GAAP, goodwill is not considered to be a wasting asset anymore. It however needs to be emphasised that this refers only to goodwill obtained from acquis itions. Internally generated goodwill is not reflected as an asset either under IFRS or under US GAAP The IFRS enjoins companies to distinguish between goodwill and other identifiable intangible assets. As such the value of other intangible assets like Research and Development, Patents, Trademarks, Brands and others need to be removed from the goodwill basket to arrive at the residual goodwill value. The treatment of goodwill is different from other intangibles as, subject to periodic assessments for impairment, it is expected to maintain its value indefinitely. While both IFRS and US GAAP require goodwill to be valued, reconciled, detailed by way of factors and reflected in financial statements, they have dissimilar modes for its accounting treatment. a) Goodwill under IFRS Goodwill is not amortised any longer under IFRS procedures and is considered to be an asset with indefinite life. It however has to be subjected to a stringent impairment test, either annually, or at sh orter notice if the need arises, to assess for erosion in value. In the event of impairment, the Profit and Loss Account is charged with the computed impairment amount to ensure the immediate highlighting of poorly performing acquisitions. Goodwill is thus not seen as a steadily wasting asset but one with indefinite life; and with a value linked to the performance of the unit. Another significant change in the treatment of goodwill has arisen out of the requirement for treating all business combinations as purchases. This will eliminate the possibility of companies’ not recording goodwill by pooling the assets and liabilities of various companies together for preparation of financial statements. The test for impairment of goodwill under the IFRS is carried out at the level of the Cash Generating Unit or a group of CGUs representing the lowest level at which internal managements monitor goodwill. The IFRS also stipulates that the level for assessing impairment must never be more than a business or a geographical segment. The test is a one stage process wherein the recoverable amount of the CGU is calculated on the basis of the higher of (a) the fair value less costs to sell or (b) the value in use, and then compared to the carrying amount. In case the assessed value is lesser than the carrying cost, an appropriate charge is made to the profit and loss account. The goodwill appropriated to the CGU is reduced pro rata. The IFRS requires detailed disclosures to be published regarding the annual impairment tests. These include the assumptions made for these tests, and the sensitivity of the results of the impairment tests to changes in these assumptions. M/s Radebaugh, Gray and Black, in their book â€Å"International Accounting and Multinational Enterprises† stress that these disclosures are intended to give shareholders and financial analysts more information about acquisitions, their benefits to the acquiring company and the efficacy and r easonableness of impairment reviews. Negative goodwill arises when the cost of acquisition is less than the fair value of the identifiable assets, liabilities and contingent liabilities of the company. While its occurrence is rare, negative goodwill can well arise when loss making units are acquired or a distress sale gives a company the opportunity to acquire a bargain. In such cases IFRS procedures stipulate that the acquirer should reassess the identification and measurement of the acquiree’s identifiable assets, liabilities and contingent liabilities and the measurement of the cost of the combination. The excess of net assets over the cost should be recognized and taken to the profit and loss account, b) Goodwill under US GAAP Goodwill was treated as an asset with indefinite life by US GAAP even when IFRS procedures allowed for its amortisation. The change in IFRS procedures is a thus a desirable step towards convergence. In US GAAP, goodwill is reviewed for i mpairment at the operating level, which specifically indicates a business segment, or at a lower organisational level. In no case can an impairment assessment be made for a level higher than a business segment. Impairment must be carried out annually or even at shorter intervals, if events indicate that the recoverability of the carrying amount needs to be reassessed. While these requirements are similar to those stipulated by IFRS, the procedure for assessment of impairment is significantly different and comprises of two steps. In the first step the fair value is computed and compared with the carrying amount of the concerned unit including goodwill. If the book value is higher than the fair value, no further exercise is suggested and goodwill carried forward at the same value. If however the fair value of the reporting unit is lesser than its carrying amount, goodwill is considered to be impaired and the second step is applied. Goodwill impairment, under US GAAP, is measured by computing the excess of the carrying amount of goodwill over its fair value. The computation for this is fairly simple and constitutes of determining the fair value of goodwill by allocating fair value to the various assets and liabilities of the reporting unit, similar to the procedure used for the determination of goodwill in a business combination. The calculated erosion in goodwill needs to be shown specifically as an impairment charge in the computation of income. The assessment and treatment of negative goodwill is also somewhat different in US GAAP, even though the basic accounting principles are similar to that followed by IFRS. In this case the excess of fair value over the purchase price is allocated on a pro rata basis to all assets other than current assets, financial assets, assets that have been chosen for sale, prepaid pension investments and deferred taxes. Any negative goodwill remaining after this exercise is recognised as an extraordinary gain. 3. Intangibl e Assets other than Goodwill Intangible assets other than goodwill are identifiable non-monetary asset without physical substance. M/s Radebaugh, Gray and Black state that intangible assets need to be identifiable, under the control of the company and capable of providing future economic benefits. While formulation of appropriate modes of accounting for these assets pose challenges to accounting theory and concepts, their importance in business is significant enough to warrant the application of detailed accounting thought. All the texts consulted have devoted significant attention to the treatment of intangible assets. A July 2006 paper on â€Å"Accounting Standards regarding Intellectual and other Intangible Assets† by Halsey Bullen and Regenia Cafini of the United Nations Department of Economic and Social Affairs is also very explanatory and deals with the subject both in depth and with comprehensiveness. This section deals with the similarities and dissimilaritie s under US GAAP and IFRS for specific intangible assets e.g. Research and Development Costs, Brands, Trademarks and Patents. While the growing importance of intangible assets call for their inclusion in financial statements, their intrinsic nature makes it difficult to do so. Firstly, there is little connection between the costs incurred for creation of intangibles and their value. Second, it is also difficult to predict the extent of benefits that intangibles will be able to deliver. Both the IFRS and US GAAP have certain commonalities in the accounting treatment of intangible assets. In case of acquisitions, managements are enjoined to isolate specific intangible assets and value them separately from goodwill. All these assets have to be identified, valued and indicated separately in the balance sheet. The list of intangible assets that need to be recognised separately, as a result of IFRS 3 is extensive and includes a host of things like patents, brands, trademarks and compute r software. IFRS 3 demands that the identification and valuation of intangible assets should be a rigorous process. Experts however feel that while valuing intangibles is essentially associated with subjectivity, logical mental application and the use of working sheets should be able to satisfy the demands of regulators. IFRS and US GAAP classify intangible assets, other than goodwill, into assets with limited useful life and assets with indefinite useful life. Assets with finite life are amortised over their useful life. While arbitrary ceilings are not specified on the useful life of those assets, they still need to be tested for impairment every year. An asset is classified as an asset with indefinite useful life if there is no probable limit to the period over which it will benefit the firm. It is however rare for intangible assets other than goodwill to have indefinite useful lives and most intangibles are amortised over their expected useful lives. Assets with indefinite li ves have to be subjected to rigorous annual impairment tests. The fact that most intangible assets (other than goodwill) are amortised over their expected useful lives requires the determination of the expected useful life of each of the assets acquired. The general principles detailed above are common to both IFRS and US GAAP and are useful in determining the broad procedures for accounting and disclosure of intangible assets. As previously elaborated, accounting treatment primarily depends upon the determination of the life of an intangible asset, more specifically whether it has an indefinite or finite measurable life. All intangibles are governed by the same sets of disclosure requirements. Accordingly, financial statements should indicate the useful life or amortisation rate, amortisation method, gross carrying amount, accumulated amortisation and impairment losses, reconciliation of the carrying amount at the beginning and the end of the period, and the basis for determi ning that an intangible has an indefinite life Apart from these requirements, the differences, detailed below, between US GAAP and IFRS in the treatment of Research and Development costs, Brands, Trade Marks and Patents, also need consideration. a) Research and Development Costs IFRS procedures call for expensing of all research cost. Development costs are however assessed for valuation of long term benefits and, amortised over their determined benefit period. Capitalisation of development costs is allowed only when development efforts result in the creation of an identifiable asset, e.g. software or processes, whose beneficial life and costs can be measured reliably. If however a Research and Development project is purchased, IFRS provides for the treatment of the whole amount as an asset, even though part of the cost reflects research expenses. In the case of further costs being incurred on the project after its purchase, research costs will need to be expensed out while development costs will be eligible for capitalisation, subject to their meeting the required criteria. US GAAP however stipulates that all Research and Development costs be immediately charged to expenses. Certain development costs pertaining to website and software development are however allowed to be capitalised. Research and Development assets, if acquired are valued at fair value under the purchase method. However if the assets do not have any alternate use they are immediately charged to expense. Both PWC and Deloitte publications opine that US GAAP will most probably move towards the IFRS position on Research and Development as part of the short term convergence exercise. b) Brands The treatment of Brands is similar under both US GAAP and IFRS norms. It has been specifically clarified that the value of brands generated internally should not be reflected in financial statements. In case of brands obtained through purchase or acquisition the value of the brand wi ll have to be computed at cost or fair value and it will need to be determined whether the life of the brand is indefinite or finite. Brands with indefinite lives will need to be subjected to rigorous impairment tests every year, and treated like goodwill. Brands with finite lives, while subject to yearly impairment tests, will need to be amortised like other intangible assets. It needs to be noted that the mode of assessment of impairment in US GAAP is different from IFRS and this factor will accordingly come into play for assessment of impairment. c) Trademarks and Patents The costs of Patents and Trademarks, when developed and obtained internally comprise, mostly of legal and administrative costs incurred with their filing and registration and are expensed out as regular legal or administrative costs. The IFRS specifies that no revaluation is possible for Trademarks and Patents in accordance with IAS 38. This is because an active market cannot exist for brands, newspaper mastheads, music and film publishing rights, patents, or trademarks, as each such asset is unique. In the case of patents and trademarks obtained through acquisition, the treatment is similar to the broad category of intangible assets, for identification, valuation, measurement and recognition for purposes of separate disclosure. Acquired patents and trademarks are measured initially at purchase cost and are amortized on a straight-line basis over their estimated useful lives. Don’t waste time! Our writers will create an original "The globalised business" essay for you Create order

The Fourth Amendment Of The U.s. Constitution - 1332 Words

The Fourth Amendment of the U.S. Constitution provides, [t]he right of the people to be secure in their persons, houses, papers, and effects, against unreasonable searches and seizures, shall not be violated, and no Warrants shall issue, but upon probable cause, supported by Oath or affirmation, and particularly describing the place to be searched, and the persons or things to be seized. The ultimate goal of this provision is to protect people’s right to privacy and freedom from arbitrary governmental intrusions. The Supreme Court has interpreted the Fourth Amendment to allow for a number of exceptions to this requirement where there are exigent circumstances. What are the warrant exceptions the Court has permitted? The first exception†¦show more content†¦However, in Riley v. California (2014), the Supreme Court ruled unanimously that police must obtain a warrant to search an arrestee s cellular phone. The Court said that earlier Supreme Court decisions permitting searches incident to an arrest without a warrant do not apply to modern cellphones, which are now such a pervasive and insistent part of daily life that the proverbial visitor from Mars might conclude they were an important feature of human anatomy, the court also noted that citizens cellphones today typically contain a digital record of nearly every aspect of their lives — from the mundane to the intimate. In Arizona v. Gant (2009), the Court ruled that a law enforcement officer needs a warrant before searching a motor vehicle after an arrest of an occupant of that vehicle, unless 1) at the time of the search the person being arrested is unsecured and within reaching distance of the passenger compartment of the vehic le or 2) police officers have reason to believe that evidence for the crime for which the person is being arrested will be found in the vehicle. With the holding Terry v. Ohio (1968), The Court allowed police to frisk suspects for weapons if the officer had a reasonable suspicion for stopping the suspect and if the officer was concerned for his safety. The second exception to the warrant requirement is if the police think evidence will disappear if they don’t act quickly. WhenShow MoreRelatedImagine You Are On A Family Road Trip You Drive Through1403 Words   |  6 Pagessearched, and the persons or things to be seized. (U.S. Constitution - Amendment 4 - The U.S. Constitution Online - USConstitution.net, 2017) The constitution, through the Fourth Amendment, protects people from unreasonable searches and seizures by the government. The Fourth Amendment, is not guarantee against all searches and seizures, only those are deemed unreasonable under the law. 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The Bill of rights is a documentRead MoreThe Bill of Rights: The Most Important Documents in American History1579 Words   |  6 Pagesthe inclusion of a Bill of Rights into the Constitution, Congress did not approve the inclusion of twelve Amendments, or Twelve Articles, until September 25, 1789 (History of the Bill of Rights, 2012). While the first two amendments were rejected, the first ten Amendments of the Constitution make of the United States Bill of Rights. The Bill of Rights was formally ratified on December 15, 1791 (Independence Hall Association, 2012). The First Amendment protects an individuals freedom of speechRead MoreThe Bill Of Rights Of The United States Constitution Essay1359 Words   |  6 PagesThe Bill of Rights contains the first ten amendments to the United States Constitution. These first ten amendments were ratified on December 15, 1791. The Bill of Rights define and interpret constitutional rights and protections that are guaranteed under the US Constitution. 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It is the embodiment of the one true revolutionary idea in all history, and played a major role in laying the framework for rights as citizens of America. It was written by JamesRead MoreIs That The Smell of Evidence Being Destroyed? Essay922 Words   |  4 Pagesprobable cause to believe drugs may be in a home. The U.S. Supreme Court has ruled that when the police think they smell marijuana coupled with the sounds of what they believe could be the destruction of evidence, is reason enough for them to gain forced entry into a home without a search warrant while claiming probable cause and exigent circumstances. Overturning a ruling by the Kentucky Supreme Court in Kentucky v. King, No. 09–1272 (2011), the U.S. Supreme Court ruled that the police had the rightRead MoreV. Ohio : Illegal Search And Seizure1144 Words   |  5 Pagesthat all evidence obtained in violation of the Fourth Amendment, could not be held against you in court (Landmark Cases of the U.S. Supreme Court, 2015). 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Kobe Earthquake Essay Example For Students

Kobe Earthquake Essay An earthquake is defined as a shaking or trembling of the earth that is volcanic or tectonic in origin. In the case of the Great Hyogo (Hanshin) earthquake of Kobe, Japan it is tectonic in origin. This devastating earthquake which occurred on the 17th of January at 5:46 a.m measured at a whopping 7 (7.2) on the Richter scale. This was the largest recorded earthquake to ever hit Japan. According to the Japan Meteorological its epicentre was in 34.6? north and 135.0? east in the northern tip of Awaji Island with a focal depth of 14 km. According to the results of the recorded in 24 observation centre, the fracture which triggered the earthquake was happened inside the Nojima Fault. Also investigation in the sea bed by the Ocean observatory Centre shows that the cracks occurred in Nojima Fault. This fault forms a part of a group of faults known as the Rokko Fault, which extends from Awaji Island through Kobe City to the foot of Mount Rokko. The movement of the fault can be explained by the Tectonic characteristic of west Japan. The main reason for the big earthquakes in west part of Japan are the tectonic activities of the Eurasian, the Pacific, the North America and the Philippine plates. The collision between these plates in the central part of Honshu (Japan main island) is the main source of strain accumulation in the crust of western part of Japan. Casualty figures quickly mounted by the hour and when it was all said and done 5,472 people had lost their lives and 415,000 people were left injured. By the fourth day after the earthquake about 310,000 residents spent the night at 1,077 refugee centres. More than 350 fires broke out wiping out around 100 hectares of densely populated area. Fire fighting was virtually ineffective due to an inadequate water supply and access to fires. Lifeline facilities were severely damaged over a large area and following the earthquake, 900,000 households were left without electricity, 850,000 households were without gas, and water supply cuts affected about 2.5 million people. Nippon Telegraph and Telephone (NTT) Corp.s 160,000 lines out of 800,000 lines were out of order. The damage to major infrastructure, especially to the elevated expressway and shinkansen (bullet train) tracks, shocked engineers, planners and the general public. According to news reports its tracks were damaged at 42 locatio ns. The first Shinkansen train was to run 30 minutes after the time of the earthquake. Had the disaster occurred few hours later, with an average capacity of about 1,600 passengers/train, casualty rate could have been much higher. Sections of elevated Hanshin expressway toppled virtually cutting off major transport lines to the affected areas. A contiguous section supported by eighteen single columns had fallen sideways in Higashi Nada-ku. Modern buildings and structures retrofitted with up-to-date engineering techniques fared well in the Great Hyogo quake. Much of the damage occurred in traditionally built older homes and in areas near the coast where liquefaction of the soil caused instability in structures. A large number of reinforced concrete structures were completely devastated. The economic damage estimates vary from around 100 150 billion dollars US. The most extensively and severely damaged structures were smaller commercial buildings (often with residences upstairs) constructed with limited engineering design and traditional homes. The smaller commercial and mixed occupancy buildings are typically framed with wood or light steel and have walls of stucco over wood slats. Many of these buildings have a large shop window in the front and lack interior walls, factors which weaken the first floor. Traditional homes, typically those built before the 1970s, have heavy tile roofs with tiles set in a thick clay and mud mortar, few partitions, and are not waterproofed which causes widespread dry rot and water damage. Little nailing is used; wood joinery is more common. Many casualties were found in damaged and collapsed traditional homes. The heavy tile roofs stressed the walls, which cracked, crumbled and often collapsed, triggering fires from broken gas pipes. The Kobe earthquake exposed more modern and engineered buildings to stronger forces than any previous earthquake. The preliminary report indicates more studies are needed to evaluate seismic codes, design practice and construction methods; and to make improvements based on the studies. The failure of transportation structures produced dramatic and frightening images flashed across the world following the quake. Perhaps the most memorable image was a bridge on the Hanshin expressway which rolled over. Most of the damage to bridges occurred to older structures designed before modern earthquake engineering. The damage was typically column shear and structures that broke instead of bending. Other more modern structures suffered extensive damage due to liquefiable soils along the bay. The Akashi Suspension Bridge bore the brunt of the earthquake with essentially no damage an example of how engineering can prevent damage during earthquakes. Rail facilities were hard hit and more casualties and fatalities would have resulted if the quake had occurred during comm ute times. Railway structures failed because of shear failures in support structures, inadequate restraint between spans at critical joints, and large ground movements causing spans to fall off supports; also many cars rolled because of the ground movement. The Port of Kobe suffered extensive damage, mainly due to liquefaction. Modern design criteria are more stringent and liquefiable soils can now be identified and the effects mitigated. Had the port conformed to modern design standards, the damage would likely have still been severe but less than the damage that occurred. Electric power and telecommunications systems performed remarkably well during the earthquake, with little or no disruption to service. Water pipelines sustained severe damage, causing a general lack of service in Kobe, Ashiya and Nishinomiya. Some residents we reinformed to expect no water service for two months. The lack of water also inhibited firefighting efforts. It is expected that the sewer system suffere d similar damage. The gas system sustained numerous breaks, which will interrupt service to residents for several months. .uffe30448f324b67b042c218133845bdb , .uffe30448f324b67b042c218133845bdb .postImageUrl , .uffe30448f324b67b042c218133845bdb .centered-text-area { min-height: 80px; position: relative; } .uffe30448f324b67b042c218133845bdb , .uffe30448f324b67b042c218133845bdb:hover , .uffe30448f324b67b042c218133845bdb:visited , .uffe30448f324b67b042c218133845bdb:active { border:0!important; } .uffe30448f324b67b042c218133845bdb .clearfix:after { content: ""; display: table; clear: both; } .uffe30448f324b67b042c218133845bdb { 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; } .uffe30448f324b67b042c218133845bdb:active , .uffe30448f324b67b042c218133845bdb:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uffe30448f324b67b042c218133845bdb .centered-text-area { width: 100%; position: relative ; } .uffe30448f324b67b042c218133845bdb .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uffe30448f324b67b042c218133845bdb .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uffe30448f324b67b042c218133845bdb .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; } .uffe30448f324b67b042c218133845bdb:hover .ctaButton { background-color: #34495E!important; } .uffe30448f324b67b042c218133845bdb .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uffe30448f324b67b042c218133845bdb .uffe30448f324b67b042c218133845bdb-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uffe30448f324b67b042c218133845bdb:after { content: ""; display: block; clear: both; } READ: Immanuel Kant - Enlightenment EssayThe Great Hanshin (Hyogo) Earthquake has had a profound influence on Japans earthquake preparedness. Voices are heard urging more emphasis on relief and non structural measures from a disaster mitigation strategy heavily depended on structural measures. Bitter criticism is levelled at government for slow response and inadequate preparedness. The earthquake, which proved to be a combination of a number of worst case scenarios, again reminded us that fight against natural disasters is an endeavour where one cannot afford to relax. Bibliography:None

What Is Conflict Essay Example

What Is Conflict Essay What is Conflict? The simple meaning of conflict is basically a disagreement through which the person or people involved recognize a threat to their needs, interests or concerns. With how things are now in modern life conflicts are inevitable. Anyone can get into a conflict. Sometimes little arguments lead to an intense conflict. Also, sometimes people overcome their conflicts quickly. I believe that some conflicts can be easily resolved because it teaches people how to deal with situations like that, and leads people to think about the conflicts. It means that people learn from their mistakes. Also, if the person has enough experience about dealing with conflicts, he or she will be able to resolve it easily. For example if someone was speaking aloud and was interrupted instead of straight away starting an argument they could remind the person to respect other people when speaking. We can understand from this that because of his or her knowledge in dealing with conflicts, she was able to solve it quickly before it increase into serious fight. How we respond to conflict is in two ways, we have emotional responses which are the feelings we experience in conflict, reaching from anger and fear to depression and confusion. We will write a custom essay sample on What Is Conflict specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on What Is Conflict specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on What Is Conflict specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Emotional responses are often misunderstood, as people tend to believe that others feel the same as they do. Therefore, differing emotional responses are confusing and, at times, threatening. We also have physical responses to conflict which play an important role in our ability to meet our needs in the conflict. They include high stress levels, body tension, and increased sweat, shallow or accelerated breathing, and rapid heartbeat. These responses are similar to those we experience in high-anxiety situations, and they may be managed through stress management techniques used by many people. Establishing a calmer environment in which emotions can be managed is more likely if the physical response is addressed effectively. These are important factors into our experience during conflict, because they often tell us more about what is the true source of threat that we notice; by understanding our thoughts, feelings and physical responses to conflict, we may get better insights into the best potential solutions to the situation. One key point to understanding conflicts is seeing that each person may have a different view onto any given situation. This could also be called the role of Perception. Some of these views would be one of which, gender and sexuality. Men and women often observe situations rather differently, based on both their experiences in the world. As a result, men and women will often approach conflictive situations with differing mind-sets about the desired outcomes from the situation, as well as the set of possible solutions that may exist. Another would be Knowledge (general and situational). People respond to given conflicts on the basis of the knowledge they may have about the issue at hand. This includes specific knowledge about the situation (i. e. , Do I understand what is going on here? ) and general knowledge (i. e. , Have I experienced this type of situation before? ). Such information can influence the persons willingness to engage in efforts to manage the conflict, either reinforcing confidence to deal with the dilemma or deflating the person’s willingness to openly consider alternatives. This can decide the confidence of a person when they going into a conflict. Although it is usually best to have a minimal amount of conflicts it is useful in some place such as in organisations. In fact, conflict can be good for organizations because it encourages open-mindedness and helps avoid the trend toward group think that many organizations fall prey to. The key is learning how to manage conflict effectively so that it can serve as a catalyst, rather than a burden, to organizational improvement. Although it is often assumed that people avoid conflict, many people actually enjoy conflict to a certain degree because it can be the motivation for new thinking. Considering a different point of view which represents conflict can open up new possibilities and help to generate new ideas that might otherwise have not been considered. It is like when you are in a race you will run faster when your second rather than first because you have that person in front of you pushing you to go faster. My final point about conflict is the reason why most people tend to avoid getting into conflict. Engaging in discussion and negotiation around conflict is something we normally approach with fear and hesitation, afraid that the conversation will go worse than the conflict has gone so far. In my opinion our responses, as said earlier, are likely to to include behaviours, feelings, thoughts and physical responses. If any of these responses shows tress factors that make us reluctant to talk things out, we are more inclined to follow the pathway of avoidance, basically because where scared. In addition, consider that our society tends to reward alternative responses to conflict, rather than negotiation, people who aggressively pursue their needs, arguing rather than co-operating with a situation, are often satisfied by others who prefer to put up with this. Managers and leaders are often rewarded for their aggressive, controlling approaches to problems, rather than taking a more compassionate approach to issues that may seem less decisive to the public or their staffs. I find this to be unfair but it is my opinion on it. To conclude I believe that Conflict can be easily initiated but also easily resolved if handled in the right way or if he or she has experience. There are different responses to conflict which can lead to different outcomes of the conflict. Different people have different view on situations causing controversy between them. There can be use of conflict in organisations by making it beneficial to the person or company. Finally how I believe society sees conflict and why it is normally avoided which in my opinion it should be.

Show, Dont Tell The Simple Guide for Writers

Show, Dont Tell The Simple Guide for Writers Show, Dont Tell: What You Need to Know You’ve heard it a thousand times from writing mentors, and you’ll hear it a thousand times more: Show, don’t tell. But what does it mean? If you struggle with the difference between showing vs. telling, you’re not alone. Once you’ve got it, it seems simple. But until you do, this maxim causes as many questions as anything in the writing world.    Is it really that important? You bet it is. If you want your writing noticed by a publisher or an agent- and for the right reasons- it’s vital you master the art of showing. So let’s see if I can solidify the concept in your mind right here, right now. I want to supercharge your showing vs. telling radar- and make it simple. Need help fine-tuning your writing?  Click here to download my free self-editing checklist. The Difference Between Showing vs. Telling When you tell rather than show, you simply inform your reader of information rather than allowing him to deduce anything. You’re supplying information by simply stating it. You might report that a character is â€Å"tall,† or â€Å"angry,† or â€Å"cold,† or â€Å"tired.† That’s telling. Showing would paint a picture the reader could see in her mind’s eye. If your character is tall, your reader can deduce that because you mention others looking up when they talk with him. Or he has to duck to get through a door. Or when posing for a photo, he has to bend his knees to keep his head in proximity of others. Rather than telling that your character is angry, show it by describing his face flushing, his throat tightening, his voice rising, his slamming a fist on the table. When you show, you don’t have to tell. Cold? Don’t tell me; show me. Your character pulls her collar up, tightens her scarf, shoves her hands deep into her pockets, turns her face away from the biting wind. Tired? He can yawn, groan, stretch. His eyes can look puffy. His shoulders could slump. Another character might say, â€Å"Didn’t you sleep last night? You look shot.† When you show rather than tell, you make the reader part of the experience. Rather than having everything simply imparted to him, he sees it in his mind and comes to the conclusions you want. What could be better than engaging your reader- giving him an active role in the storytelling- or should I say the story-showing? Show, Dont Tell Examples Telling: When they embraced she could tell he had been smoking and was scared. Showing: When she wrapped her arms around him, the sweet staleness of tobacco enveloped her, and he was shivering. Telling: The temperature fell and the ice reflected the sun. Showing: Bills nose burned in the frigid air, and he squinted against the sun reflecting off the street. Telling: Suzie was blind. Showing: Suzie felt for the bench with a white cane. Telling: It was late fall. Showing: Leaves crunched beneath his feet. Telling: She was a plumber and asked where the bathroom was. Showing: She wore coveralls carried a plunger and metal toolbox, and wrenches of various sizes hung from a leather belt around her waist. â€Å"Point me to the head,† she said. Telling: I had a great conversation with Tim over dinner and loved hearing his stories. Showing: I barely touched my food, riveted by Tim. â€Å"Let me tell you another story,† he said. Is Telling Ever Acceptable? Yes, it’s a mistake to take show, don’t tell as inviolable. While summary narrative is largely frowned upon, sometimes it’s a prudent choice. If there’s no value to the plot/tension/conflict/character arc by showing some mundane but necessary information, telling is preferable. For instance, say you have to get your character to an important meeting and back, before the real action happens. Maybe he has to get clearance from his superiors before he can lead a secret raid. Rather than investing several pages showing every aspect of the trip from packing, dressing, getting a cab to the airport, going through security, boarding the plane, arriving at his destination- you quickly tell that this way: Three days later, after a trip to Washington to get the operation sanctioned by his superiors, Casey packed his weapons and camo clothes and set out to recruit his crew. Then you immediately return to showing mode, describing his visits to trusted compatriots and getting them on board. Why the Book Is Usually Better Than the Movie    The theater of the reader’s mind is more powerful than anything Hollywood can put on the screen. Well-written books trigger the theater of the mind and allow readers to create their own visual. Your writing can do the same if you master showing rather than telling. Need help fine-tuning your writing?  Click here to download my free self-editing checklist. Have another question about showing vs. telling? Ask me in the comments.

Iraqs problems essays

Iraqs problems essays The topic I choose was Iraq and its past and still ongoing problems with the United Nations. The reason I choose this topic as oppose to another topic is war and the United Nations has always fascinated me. With Saddam Hussein still being stubborn with UN weapons inspectors it was incredibly easy to obtain information regarding this topic. The Los Angles Times; California; Feb 12 2000; The newest article I attained was from the February 12 edition of the Los Angles Times. It was entitled Compromise Broached on issue of Arms Inspectors in Iraq. It discussed how Iraq is still refusing to allow the UN weapons inspector into the nation. It also talks about the UN feelings on the chance of inspectors ever being allowed to do their job. Apparently the Vice President has no intention of ever letting the inspectors into the country. Last Thursday he said, There shall be no return of the so-called inspection teams. We reject the infiltration by spies using such cover. In my humble opinion it would make life in Iraq better if the inspectors where just allowed into the country. Most importantly sanctions the UN has placed upon Iraq would be removed. Apparently the really dont care about the sanctions according to their deputy foreign minister Nizar Hamdoun who said they can live without sanctions forever. The UN has a different opinion they believe they cannot. I believe they can, they have done fine up to this point and I think they will continue to do fine. I think Iraq has many things they dont want the UN to know about such as chemical and biological weapons. They are a threat and need to be dealt with accordingly. New York Times; New York; Feb 8, 2000; Barbara Crossette The next article I choose was from the February 8 issue of the New York Times. This article was entitled Iraq Suspected of Secret War Effort. This article sort of scared me. It was ab...

Minorities and culture Essay Example | Topics and Well Written Essays - 750 words

Minorities and culture - Essay Example A concept of whiteness often comes up in different contexts. Â   Social sciences, linguistic studies, psychology, social work, gender studies and many others are focused on the ideas of whiteness. There is no doubt that the concept of "whiteness" is an integrative element of the modern social context. It is often claimed that dark color of skin is similar to peoples inability of a high-level performance. A modern society is well known for the presence of full kaleidoscope of skin colors. The scientists have often agreed upon the existence of a certain biological and genealogical basis, which identifies peoples performance in the global society. A concept of whiteness includes knowledge of body language, ideologies, behavioral norms and some practices, which have been developed for many centuries. The American colonies and the history of European white roots have been often considered as the dominant in development of the concept of "whiteness" (Barrett, 1977). We think about race in a different way and whiteness is based on different social insti tutions, such as legal, economic, educational, political and religious etc. Rothenberg underlined that a concept of whiteness and a rigid differentiation between a concept of "blackness" and "whiteness" are deeply rooted in America. On the one hand, the Europeans were focused on the differences in skin color, but on the other hand, they did not emphasize theirs. White people have often been ruling. The European monarchs have reigned for ages and it should come as no surprise that a stereotype of white dominance became a wide spread one. A power of control often belonged to white-skinned people. Only a small part of elite gains its power because of the color of their skin. It can be often argued that white race is not the greatest benefit, but the inner contents. W.E.B. Du Bois claimed that a "white blindspot" was the name of interests, which related to some white people. A concept of whiteness has a

Identifying The Child Readiness for Independent School Essay

Identifying The Child Readiness for Independent School - Essay Example His brilliance in Mathematics has many times been highlighted by the praise that he has received from his teacher as well as his colleagues. He performs very well in the subject and is very active in the classroom in helping out his classmates as well. In the case of Humanities, Jazz tries to understand the subject with proper concepts. He shows great interest in the understanding of human history and the importance that history lays on our lives today. He always strives to learn more with regard to the early human developments as well as the important events that have taken place in the history of the world. Jazz is an active member of the school sports teams. He enjoys playing sports and has the potential to greatly contribute to the school sports community. He has been actively involved in playing sports which include basketball, soccer, badminton, swimming, and golf. Jazz has a very healthy lifestyle and he is actively engaged in extracurricular activities. He is also a very good observer and loves to appreciate the beauty of nature. Apart from playing sports, Jazz is very considerate and helping and it is for this reason that he became a member of the Boys Scouts. He always wishes to contribute to society and be of assistance to people who are in need of help. I do not have any concern with regard to the admission of Jazz in Independent School. I am a proud parent owing to the high achievements of my son in all fields of education. He is an all-rounder and will be able to cope up with the educational environment. I believe that my son will actively contribute to the school community and perform well in his academics as well.

Effective Speakers Essay Example for Free

Effective Speakers Essay President William Jefferson Clinton, the 42nd President of the United States is a prime example of what it means to be an effective speaker. Although George H. W. Bush and Bob Dole were highly qualified opponents in the 1992 and 1996 elections, it was Clinton’s presentation skills and ability to work an audience that earned him his back-to-back terms in office. President Clinton â€Å"owned the room† from the beginning of his first presidential debate. Upon being asked his first question, Clinton walked up to the lady seeking answers, squared his shoulders toward her, looked her straight in the eye, and asked her to repeat her name. As soon as she responded with her name, Clinton repeated her name back to her and answered her question passionately and confidently. (Koegel, 2007, p. 06-07). Effective speakers can walk into a room, take the audience by surprise, and deliver a presentation that is both passionate and natural. A presenter does not have to be perfect, nor does the audience expect him or her to be so. According to Henninger (2010), making a mistake, forgetting a segment of your speech, or falling speechless for a moment is okay as long as your presentation has value. An effective speaker knows how to avoid gestures and facial expressions that point out his or her mistakes. Public speaking skills are not inherited. It is a talent and a technique that has become second hand to a speaker through a great deal of practice. Can anyone be an effective speaker? The answer to this question is yes; with sufficient knowledge, tools, and practice, anyone can stand up and â€Å"own the room. † Be Organized An exceptional presenter is one who is organized and an organized presentation is one that has a developed structure. The average human being has a very small attention span; therefore a speaker’s best speech is one that is short and to the point. At most, a good presentation only needs two or three main points. That’s really all the audience wants to hear anyway (Henninger, 2010). The audience is also more obligated to listen to a presenter who looks organized. First impressions are crucial when a presenter is trying to sell his or her ideas, services, or products. Thirty seconds of floundering before the audience can send a negative signal that suggests that the presenter is unprepared and can also create question as to whether or not the presenter is even confident in what it is he or she is trying to promote (Koegel, 2007, p. 45-46). A speaker only gets one impression, so he or she should strive to make it a positive one by looking and being organized. Speak Passionately A presenter must be passionate about his or her topic in order for the presentation to be persuasive. If a presenter is not passionate about the topic, then why should the audience even care about it? Many presenters are guilty of delivering lengthy presentations that painstakingly reinforce their topic. According to communication experts, the time on a presentation should be slimmed down and the energy should be boosted up (Layman, 2011). A presenter should be aware of his or her voice when delivering a speech. If one’s tone is droning and monotone, then the presenter can likely expect to look out into an audience that is either asleep or captivated with something other than the presentation on point. Speak up, speak from the heart, and speak with conviction. In keeping with Koegel (2007), a presenter’s voice is an outward expression of his or her passion. Engage the Audience A powerful speaker is one who can engage his or her audience. People do not particularly care to sit silently through an exhaustive presentation. Most audiences want to participate and be a part of it. One way to engage with the audience is to encourage audience participation. Meet with the audience before the presentation, learn a few of their names, and listen to comments that are being made. When delivering the presentation, the presenter can address these comments and call on audience members by name. Addressing the audience’s issues and demonstrating that time was taken to know them by name builds a relationship with the audience. It is significantly important to make eye contact with the audience as well. By looking people in the eye, a presenter enhances two-way communication as well as encourages and establishes trust and a congenial give and take relationship (Downey, 2011). Many speakers have been given the advice at one time or another to find an inanimate object, such as the wall in the back of the room, and focus in on it when delivering a presentation. By looking over the audience, the presenter can alleviate the anxiety that he or she may be experiencing, correct? Unfortunately, the wall in the back of the room is not going to be the one making the business decisions that day. The audience makes the decisions and if a speaker cannot talk to the audience, then the audience will more than likely seek business with someone who can. Act Natural An exceptional speaker always appears natural. If the speaker looks confidant and relaxed, then the audience will be relaxed. A presenter should stray from giving formal presentations overflowing with facts and statistics; try leaning towards a style that is more conversational, engaging, and full of illustrative stories and current events that relate to one’s topic. Telling a story or beginning a presentation with an anecdote is a good way to break the ice, ease a presenter’s anxiety, and engage the audience at the same time because telling stories is something that comes naturally to humans. However, be sure that the story or anecdote flows with the topic on point. An effective presentation should not sound scripted. Writing out the presentation is okay, but the speaker must then fight the temptation to read it word for word. The written word does not flow nor does it have the same approach as the spoken word. If a presenter feels obligated to write out his or her presentation and follow scripts, then he or she should be sure to lose the official tone and write in the manner that he or she speaks (Koegel, 2007, p. 122). Understand the Audience An effective speaker is one who can connect with his or her audience. According to Koegel (2007), understanding the business, issues, and concerns of the audience is an excellent way to achieve this goal. Before pitching a sales presentation, a presenter should research and thoroughly understand his audience. There are a number of ways one can achieve this, such as researching the company’s website to understand a firm’s morals, beliefs and objectives or another option would be to speak with employees within the organization prior to a meeting. As you present, you should look for opportunities to add value. Researching and understanding your audience is imperative and can present opportunities in which value can be added. An organization is more likely to listen and do business with a speaker who has demonstrated his or her knowledge of the company more so than a salesperson whose only preference is to acquire another sale. Once a speaker becomes familiar with the wants and needs of the audience, the presentation becomes much easier to craft (Mackay, 2011). Practice to Improve Humans are creatures of habit. The human body seeks comfort when placed in an uncomfortable situation. An example of this can be putting one’s hands in his or her pockets or looking down towards the floor. These minute gestures speak on behalf of the presenter and inform the audience that the speaker is uneasy about something. Without practice, a speaker cannot improve on these habits. There are many opportunities during the day to put into practice various speaking techniques. These skills should be practiced during one’s daily routine and not in â€Å"live† win-or-lose situations (Koegel, 2007, p. 6). If a speaker is in need of further assistance, he or she can hire a presentation coach. Effective speaking is not something one inherits at birth; it is a talent that is achieved through hard work and consistent practice. There is no reason to feel ashamed for asking for external help. Baseball great Hank Aaron batted cross handed until a batting coach corrected his style that led him to break Babe Ruth’s home run record. To Aaron and his colleagues, his hitting style before was satisfactory, yet it is often easier and beneficial to receive constructive criticism from outsiders instead of one’s own employees or colleagues (Porro, 2011). The point of this story is that even when someone is good at something already, that person is still not perfect. Practice, whether it is on one’s own time or through the assistance of a presentation coach, may not make a presenter a perfect speaker, but it opens the door for improvement and will make delivering a speech second nature to the presenter. By allowing one’s self to practice these techniques, it is then that the speaker becomes effective.

Greece :: Greece History Geography Greek Essays

Greece Greece†¦most people think that Greece is just a vacation paradise, but to its inhabitants, they might not think the same because how hard it is to live there. Greece, located between 41.8  ° N and 35  °N, 19.8  ° E and 28.2  ° E, is the country I am going to inform you about. The country of Greece has no other name besides just â€Å"Greece.† There are some different technical names that Greece can be associated with. The conventional long form that you can call Greece is the â€Å"Hellenic Republic,† while the short form is â€Å"Greece.† The long form in Greek is â€Å"Elliniki Dhimokratia† and the short form is â€Å"Ellas.† The former country name is â€Å"Kingdom of Greece.† Greece’s capital is the largest and most populated ancient Athens and is situated in Central Greece at approximately 38 ° N 23.7 ° E. Athens is now known as one of the safest and most affordable cities in the world and is also the world-renowned home for the ancient Acropolis- (acro: edge, polis: city), the home of the statues of the gods and goddesses like Zeus and Athena. The majestic statue marvels are no longer in the Acropolis, but in local museums because of the threat of pollution. The city of Athens has become Greece’s largest center for industry as well as an urban center.   Ã‚  Ã‚  Ã‚  Ã‚  Greece shares many boundaries with other countries, as well as borders with the seas. The bordering countries are Albania to the northwest, Macedonia to the north, Bulgaria to the north, Turkey to the northeast, and The Former Yugoslav Republic of Macedonia to the north. The bordering seas are the Mediterranean Sea, the Ionian Sea to the west, and the Aegean Sea to the east. The Mediterranean Sea serves as a quick route to the major trade routes and the Red and Black Seas.   Ã‚  Ã‚  Ã‚  Ã‚  The country of Greece is actually not that small of a country. It occupies a comparative statistic in area to the American State of Alabama. It may be considered very similar in area to Alabama, but it occupies a water area many times more than that of Alabama’s with 1,140 sq. miles. The land area occupied by Greece is approximately 130,800 sq. miles, including the Greek mainland and all the Greek islands, large and small. The total area of Greece’s land and water area is 131,940 sq. miles.   Ã‚  Ã‚  Ã‚  Ã‚  The population of Greece compared to the population of America’s is extremely minute with a total population of about 10,662,138, based on a July, 1998 estimate.

Philosophy Trinity Essay

Many philosophers have addressed and questioned the subject regarding the unity and trinity of God. Yahya Ibn Adi was a philosopher and a Monophysite scholar of the Arab Classical Period who has firmly given treatises of his own interpretation on this subject. This has caused manygfjkfgmngcccccccccccccccccccccccccccccccccccb scholars and other philosophers to critique his understandings and express their own viewpoints of Yahyah Ibn Adi’s philosophy on the unity and trinity of God. Emilio Platti in his article Yahya B. Adi And His Refutation Of Al-Warraq’s Treatise On The Trinity In Relation To His Other Works and Sidney H. Griffith in her article Commending Virtue And A Humane Polity In 10th Century Baghdad The Vision of Yahya Ibn Adi are two scholars who explored Yahya’s refutations. In their articles they discuss b a good indication to what Yahya’s belief was on the subject of unity of God. Many philosophers challenged his standpoints on the unity as well as the trinity resulting in Yahya to refute the situation. Two philosophers in particular who attributed Yahya’s treatises were Al-Kindi and and Al-Warraq. One of Al-Kindi’s reasoning for attributing Yahya’s treatise on the unity and trinity of vb the unity of God. Griffith explains how Yahya firmly asserts that â€Å" God is said to be ‘one’ in number in reference to his ‘substance, while in reference to his ‘quiddity’ or whatness’, which, according to Yahya, is essentially described as being ‘generous/good, ‘wise’, and ‘powereful’, he is ‘three’†4 In comparison with Griffith’s article, Emilio Pratti critiques how Yahya refutes to Al-Kindi’s attribution on treatise on the unity. Pratti believed that â€Å"To al Kindi, he underlies that the Christians say on the one hand, that the Creator is one, and that his quiddity is one, but they also say, on the other hand, that He is three, as far as He is good, wise and powerful.. †5 Pratti stresses that this is not a contradiction because we can use â€Å"one† in the sense of one in subject and many in definition. In Pratti’s conclusion, he raises the questions â€Å"b in different ways, based on what the Scriptures are saying to them? Why should God not be present in a human being, as we understand it from the Gospels? † Pratti closes his argument insisting that there is no indication that this would be impossible, he believes there are many indications that God can certainly expose himself as such Emilio Platti’s argued that when it came to Yahya’s refutations, he found his ideas to be offered in an unorganized and sometimes contradictory way. Platti also scolds how certain arguments by Yahya Ibn Adi’s may be given in a particular reply. In regards to how Yahya Ibn Adi responds to those who challenge his treatise, Pratti states that â€Å"†¦most of his apologetical works are written in the form of a rebuttal; he quotes, most probably in extensor, an already existing refutation of the Christians by a Muslim-or a refutation of the Jacobites by a Nesotrian – and replies paragraph by paragraph† (173) Pratti argues that this way of responding has several consequences. vcghaks about how Yahya replies to the philosopher Al-Kindi’s treatise on the unity. To al Kindi, he underlies that the Christians say on the one hand, that the Creator is one, and that his quiddity is one, but they also say, on the other hand, that He is three, as far as He is good, wise and powerful†¦.. Pratti asserts that this is not a contradiction for we Pratti raises the questions â€Å"Why should God not reveal Himself under the three aspects of his hypostases, designated by the Christians in different ways, based on what the Scriptures are saying to them? Why should God not be present in a human being, as we understand it from the Gospels? † Pratti concludes that there is no indication that this would be impossible, he believes there are many indications that God can certainly expose himself as such. Sidney H. Griffith discusses how Yahya refutes back to Al-Kindi†¦Griffith says â€Å"yahya ibn adi’s habit of quoting large portions of the texts of those with whose ideas he disagrees in his refutations of them that a significant portion of the lost work of an important comparative religionist in the early Islamic period, Abu Isa al-Warraq has survived, allowing a modern editor to bring out an edition of what he considers to be the major part of Abu Isa’s anti-Christian work. Griffith describes Yahya Ibn Adi’s unity of God to be.. Griffith describes how Yahyah Ibn Adi wrote a handful of apologetic texts of his own in the Kalam style defending the doctrine of Trinity. Griffith describes . yahya argues Al-Kindi challenged Yahyah Ibn Adi’s treatise as well. Yahya’s rebuttle was that â€Å"given the Muslim philosopher’s own description of God as simultaneously God as ‘one’ and as ‘substance, al-Kindi too faced a logical conundrum involving the notions of ‘one and ‘three’. †(89) Yahya further claims that Al-Kindi misused technical terms When it came to Yahya’s discussion of the Christian doctrinal formulae, he found that Al-Kindi misinterpreted and misused technical terms that were comprised in it. Yahya also clarifies that God is said to be ‘one’ in number in reference to his ‘substance’. Griffith goes forth to say that Yahya goes to considerable lengths to dispose of what he considers to be logically faulty definitions of the ‘one’. Yahya describes God of having three attributes which are goodness/generosity, wisdom, and power. When Yahya responds to other philosophers challenging his treatise, he speaks of the three divine attributes One philosopher in particular who challenged Yahya’s philosophy on the unity and trinity of God was al-Kindi. Al-Kindi’s reasoning for this was that he wanted to â€Å"challenge Christians for the unreasonableness of their al-talit on the foundation of â€Å"logic and philosophy, and more specifically on the grounds that their Trinitarian confession necessarlily involved the repulsive idea of introducing â€Å"composition (al-tarkib) into the God head† To sum up Al-Kindi’s response, he believed that the God, Jesus, and the Holy Spirit were not eternal. Griffith then describes Yahya’s reaction to this by stating that â€Å"Yahya argues that given the Muslim philosopher’s own description of God as simultaneously God as ‘one’ and as ‘substance’, al –Kindi too faced a logical conundrum involving the notions of ‘one and three. ;† Griffith also affirms that Yahya further found that al-Kindi misinterpreted and misused technical terms that were comprised in his argument about the unity of God. Griffith explains that Yahya asserts that â€Å" God is said to be ‘one’ in number in reference to his ‘substance, while in reference to his ‘quiddity’ or whatness’, which, according to Yahya, is essentially described as being ‘generous/good, ‘wise’, and ‘powereful’, he is ‘three’† This paper will demonstrate how two critics have formed and expressed their own understandings of Yahya’s treatise on unity and trinity of God. How yahya responds to other scholars attributes on his treatise. Many philosophers challenged Yahya Ibn Adi on his treatise on the unity and trinity of God. In Emilio Platti’s article, he critques how Yahya refutes to others about their attributions to his own works. This paper will demonstrate how two critics have formed and expressed their own understandings of Yahya’s treatise on unity and trinity of God. How yahya responds to other scholars attributes on his treatise. Many philosophers challenged Yahya Ibn Adi on his treatise on the unity and trinity of God. In Emilio Platti’s article, he critques how Yahya refutes to others about their attributions to his own works. In conclusion, it is evident that there are many ways to interpret Yahya Ibn Adi’s treatises on the unity and trinity of God. There are also numerous ways one can interpret how Yahya refuted back to his own critiques. Griffith and Pratti are two critics who certainly had similar interpretations of Yahya’s refutations.

Pros and Cons of Computers Essay

During this time, there are a lot of changes that has happened to our world. New discoveries and inventions were found. One of these inventions is the computer. By this machine, our way of life and thinking have drastically changed. There are advantages and disadvantages of using this machine. For example, because of computers we can store data and make stay in its original state, like pictures, documents and other things. This was not possible in the earlier time. Because of it, we can store large amounts of data and make this data available for usage at anytime we needed it (Shelly & Vermaat, 2011, para.5). Computers have made information â€Å"immortal†per se. This machine has saved a lot of time for us, it has made processing, which took us ages to finish, done in a matter of seconds. This involves computing, organizing, showing images, recording and playing audio, and showing a video (Shelly & Vermaat, 2011, para.2). All these are simplified by computer in a quick time. In addition, this machine is very durable, it rarely breaks with proper care(Shelly & Vermaat, 2011, para.3). Even if computers have good to us, but it can also bring harm to us. Like the violation of privacy, many of us save personal information on computers, but there are instances that these computers be hacked by another person, and this person will can spread your personal information or steal your identity(Shelly & Vermaat, 2011, para.9). Also there is the health risk, even if there are proper position or usage of the computer, most of us tend to disregard these memos, and because of our ignorance and prolong use of computers we experience seizures, carpal tunnel and other disorders (Shelly & Vermaat, 2011, para.8). There is also the effect on our industries. Some tend to lay off workers, because this machine can do it more consistent and accurate than the average man (Shelly & Vermaat, 2011, para.11). The computer is great invention for of us, but we must control ourselves and acknowledge the disadvantage, not only the advantage. Gary Shelly and Misty Vermaat. Advantages and Disadvantages of Computers .

The economic policy of Germany in 1933-1941 Essays

The economic policy of Germany in 1933-1941 Essays The economic policy of Germany in 1933-1941 Paper The economic policy of Germany in 1933-1941 Paper Essay Topic: Claim of Policy Cited in Mein Kampf and Zweites Buch are Hitlers four main aims concerning economic policy. First, Hitler aimed to create an autarkic system, which would enable Germany to sustain broader hegemony within Europe. Secondly, he intended to target above all the lands in the east. Third, since the latter inevitably involved expansion- and therefore conflict- the economic infrastructure would have to accommodate a considerable increase in military expenditure. But, fourth, he needed the support of the German people and could not therefore risk severely depressing their living standards in any quest for military supremacy. Thus the fundamental question is, did Hitler prioritise any of his aims? The incentive of this is essay is to analyse the Guns v butter debate over the priority of rearmament or the consumer- both expanded, but from 1936 onwards guns were the priority. Hitler came to power after the worst of the Depression. The 1929 Wall Street Crash affected German industry resulting in recession. Six million became unemployed where the employed suffered due to reduced hours and low earnings. Consumer demand fell, as a result of which there was a decline in small shops. Businesses and banks were heavily bankrupt and the Middle class had to rely on soup kitchens as welfare favoured factory workers. In addition they could not purchase overseas-the depressed economy had all the effects of a social catastrophe! To remedy the situation, Chancellor Bruning (1929-32) had introduced a series of deflationary measures, which were intended to promote early recovery even at the expense of accelerating short-term economic decline. There is evidence that his policies were beginning to work: unemployment was already on the downturn and Hitler was able to claim credit for recovery. The period 1933-6 was dominated by the Economics Minister, Hjalmar Schacht, whose New Plan of 1934 was intended to promote Germanys exports, reduce imports, strengthen the currency and establish a series of bilateral trade agreements with those less developed countries which were rich in raw materials. Additionally Germany refused to pay reparations, they directed scarce raw materials to key industries and more critically the control by government of all aspects of trade and currency exchange (growing role of state). For a while therefore there was economic equilibrium. Between 1935 to 1936, however, an economic crisis forced Hitler to make a decision about future priorities. He therefore introduced in 1936 the Four Year Plan, the intention of which was to develop substitutes for essential raw materials, which Germany lacked and to move to a war footing the result was an increase in the rate of rearmament. Military expenditure increased from 1. 9 billion marks in 1933 to 5. 8 billion at the start of the Four Year Plan, rising to 18. 4 billion in 1938 and 32. 3 billion in 1939. The overall aim of the Four Year Plan was to make the armed forces and the economy ready for war within four years. In addition there were another three priorities- one; increase in agricultural production, two; retraining of key sectors of the labour force and three; government regulation of imports and exports. Accompanying rearmament was a series of measures to create a more disciplined workforce. In place of the trade unions, the workforce had to accept membership of organisation such as Strength through Joy (KdF) and Beauty of Labour (SDA) while, at the same time, coming to terms with falling living standards. Two key issues arise from the above outline. One is Hitlers overall economic strategy, more precisely his schemes for territorial expansion and hence the pursuit for restored prestige. The second is the way in which this affected the German people in terms of economic stability and living standards. Historians have often debated the fact that Hitler via economic policy merely wanted to restore the prestige of Germany. Indeed this is true in that Hitler wanted to restore Germanys power to the former Bismarckian success of 1862-90. More crucially Hitler had to detach Germany from the terms of the embarrassing Treaty of Versailles. The Versailles Treaty had robbed Germany of the prestige it maintained in Europe before the First World War. The Treaty was a major setback for Germany, as it resulted in severe population loss and economic loss, primarily in the loss of Alsace and Lorraine and huge reparation payments. Other land lost was Eupen and Malmedy to Belgium, the controversial Polish Corridor and Poznania, Eastern Upper Silesia, Memel and Lithuania. The Rhineland was demilitarised and additional clauses of the treaty included disarmament and the humiliating War Guilt Clause. The overall effects on Germany were: loss of 13% of its territory, 12% of its population or figuratively 6. 5 million German people. The loss of 48% of its iron ore, 16% of its coal and 15% of its agricultural production. Hitler looked at these figures and realised that the Allied forces had ravaged Germany. Additionally he felt Bismarcks successes had been undermined, especially in the loss of Alsace and Lorraine to the French. Thus it was his duty to retrieve what Germany had lost, it was a personal fervent belief on Hitlers behalf to restore the devastated Germany to its former glory. Subsequently Hitler set out to quash the terms of the treaty through rearmament, autarky and pursuit of Lebensraum. All three aims were geared towards inevitable war in the east. Hence the economy needed to be concentrated on war and restoration of kudos rather than living conditions. In Zweite Buch he argued that Germany should abandon its former pursuit of economic power through colonies or attempts to dominate Western Europe and, instead, should be turning our eyes towards the land in the east. In this way Lebensraum could be fulfilled, large peasant communities would eventually be established in the future in Poland and Russia on land carved out of these countries by the German army. German domination would also ensure self-sufficiency in all raw materials and food as well as guaranteed outlets for manufactured goods. Autarky would underpin the future economy; Lebensraum would give autarky geographical cohesion; and rearmament would provide the means of achieving Lebensraum. Accordingly in 1934, Schacht introduced the New Plan promoting and heightening autarky. The Four Year Plan was aimed at making the armed forces and economy ready for war in four years. Hitler made this intention clear in the Hossbach Memorandum, as a result of which Goering, at the Four Year Plan Office, was instructed to place the German economy on a war footing by promoting autarky and developing substitutes for any essential materials which Germany had to import. From 1936 to 1939 rearmament dominated economic growth, exports fell and standards of living were held as growth in the economy was devoted to military spending. From 1936 to 39 two thirds of Germanys industrial investment was devoted to production of steel, iron ore and tools. The production of steel was three times greater than that in Britain and the production of coal was two times greater. From 1939 the German air force increased and was five times greater, including a vast battle fleet and army. Standards of living declined even though Hitler denied this. And by 1939 danger of the economy overheating due to labour/ raw material shortages and the rise in some prices rendered the economy unstable. Previous to 1939 Hitler realised that there just was not enough resources, this conflict with reality led the Nazis to assume a policy of expansionism into the east. Here Hitler was also fulfilling his ideological goal of Lebensraum. After invading Austria and Czechoslovakia Hitler received growing hostility from the elites, army and businessmen as invasion posed a grave risk to the economy. Germany was not ready for until the mid 1940s. However Hitlers miscalculations over the Polish crisis led to Britain and France declaring war on Germany before her plans were complete. Despite the fact that the economy was overheating Hitler achieved success with the Blitzkrieg 1939-1941. It was the only way in which Germany could grow from limited mobilisation by steadily expanding its economic base through a series of rapid and specifically targeted conquests. Blitzkrieg was as much an economic strategy as a military device. By 1941 Blitzkrieg seemed to have produced the required momentum for the achievement of the early stages of Lebensraum. Germany had gained military and economic control over Czechoslovakia, Poland, the Ukraine and a sizeable area of European Russia, as well as direct influence over Hungary, Romania and Bulgaria. With these victories, the economic dimension of Lebensraum became clearer. Then came total war, which wrecked the new economic order. Total war is often projected as the logical final step: the total mobilisation of the economy to enable it to achieve the final stage. Actually, it was a response to failure to achieve a rapid victory through Blitzkrieg. It was an admission that the previous delicate balance between consumer and military needs could no longer be maintained. Above all, it was a struggle for survival as, from 1942 onwards; the tide began to turn with the military recovery of the Soviet Union and the entry of the United States into the war. Despite the best efforts of Armaments Minister, Albert Speer, the German economy proved far less adaptable to total war than those of its three main rivals. It was massively out produced in terms of war material by the United States and the Soviet Union, while even Britain, with a smaller, economic base, managed to maintain a larger output of aircraft and artillery. It seems the total war was a desperate attempt to cling on to the Lebensraum already achieved rather than its logical completion. There is an open debate about the relationship between Blitzkrieg and total war. Either the Blitzkrieg economy was the initially successful step towards Lebensraum, which was then reversed by the disasters of total war. Or the drive for Lebensraum through total war was impeded by the intrusion of Blitzkrieg. Thus far, it seems from the analysis that Hitler was trying to restore prestige by retrieving lands lost due to the Versailles Treaty. He was also determined to achieve autarky and massive rearmament to assist the war effort. War itself was a means to restore Germany to the glorious days of the Bismarckian era, when there was unmitigated German hegemony. It was also fundamental to Hitlers belief concerning struggle, All nature is one great struggle between strength and weakness, an eternal victory of the strong over the weak The nation which would violate this elementary law would rot away. Hence, Hitlers economic policy was an attempt to create a war economy that fulfilled ideological beliefs and key foreign policy endeavours. Now, the question remains- during the years 1933 to 41, were the German people better off as a result of Hitlers economic policies? There seemed to be much to support the view that Germany was experiencing a return to prosperity after the trauma of the Depression- the time of recovery. For one thing, unemployment was in rapid decline. The figure had stood at 4. million in 1933, dropping thereafter to 2. 7 million in 1934, 2. 2 million in 1935, 1. 6 million in 1936, 0. 9 million in 1937, 0. 4 million in 1938 and a mere 0. 1 million by 1939. This was far more rapid than in the reduction of unemployment in comparable economies such as the United States and France, while Britain still had 1. 8 million on the dole in 1938. Corresponding with the decline in unemployment was an increase in wages. Falling to a low in 1933 of 70 per cent of their 1928 level, these had recovered to 75 per cent by 1934, 80 per cent by 1936 and 85 per cent by 1938. Thus by a decisive factor more and more people became better off during the six years after 1933. They were also part of a general increase in prosperity represented by a steady growth of Germanys national income from 44 billion marks in 1933 to 80 billion in 1938. This was particularly impressive since the 1938 figure was actually greater than the 72 billion of 1928, despite the fall in the value of the mark in the meantime. The workforce benefited at certain key outlets within the economy as the production of some consumer goods seemed to take off. Germans, for example, became the worlds largest owners of radio sets, while progress was also made in developing the comparatively cheap Volkswagen car. Added to these benefits was the vast range of activities provided in Strength through Joy: these included concerts, operas, theatres, cabaret, films, guided tours, sporting events and gymnastics, cruises and hikes. Meanwhile Beauty of Labour did much to improve working conditions, reduce problems such as noise levels and increase cooperation and solidarity in the workplace. Certainly the workforce as a whole was far better off than that in the Soviet Union. It was not, generally, in constant dread of being denounced to the Gestapo or being forced to reach unrealistic targets by being driven to breaking point. Overall it is easy to see why contemporaries should have seen Nazi Germany as a country undergoing a transformation in its economy to the ultimate benefit of its people. There are, however, fundamental problems with this line of reasoning. Its underlying assumption is that any improvements after 1933 were due directly and solely to Hitlers policies. But this flawed, on two accounts. First, there is more continuity between the early polices of the Third Reich and the later policies of the Weimar Republic than is often realised. Secondly, the policy of Bruning created a dynamic, which was of double benefit to Hitler. In ruthlessly taking control of the economy, Bruning intended to deal forcefully with the problems as quickly as possible in order to enable Germany to come through the other side of the economic crisis more quickly than any of the other leading industrial powers. This benefited Hitlers reputation by creating a huge peak of unemployment, which Hitler could not help but alleviate. And, by the time that Hitler had come to power, the worse was over as Brunings policies were beginning to have an admittedly belated impact. Hitler inherited a disastrous situation, which was just about on the mend. There was also reduced attention to consumer needs. Workers were producing proportionately more in terms of heavy industrial goods and armaments than they consumed. It can also be deduced from import and export figures that the general flow of trade was not in the consumers interest. The consumer suffered in two ways the imposition of tight import controls by Schacht and the huge drop in consumer goods from abroad. As to the new employee organisations, these may have had certain benefits and attractions, but they were very much in line with the aims of a totalitarian regime. The workforce was strictly regulated even down to its use of free time. This was done partly to break any desire to revive consumer habits, which would draw off resources from rearmament, and partly to keep open the channels of propaganda and indoctrination. The KdF and SDA were therefore no substitute for the trade unionism, which had been banned by Hitler in 1933. It has been discovered that the employment figures under the Nazi regime are artificial. Jews, some married women, political prisoners in concentration camps and so on- disappeared from the unemployment registers for ideological reasons. The Nazis claimed to have eliminated unemployment, but only because they had created a distorted economic system. Additionally workers had to pay their dues new employee organisations, and the organisations greatest scam, the Volkswagen, brought in tens of millions of marks- and not one car was delivered! In reality, the German workforce was putting in longer hours for a fractional notional increase in wages. In real terms wages were in decline compared to the increase in the standard of living. The input that workers had put into the economy was substantial but largely one-way: it fed into rearmament but received few consumables in exchange. Returning to the initial question the German people were not much better off and it seems that the standard of living was falling, not rising! Conclusively, it would seem from my analysis that the restoration of prestige was more important than the achievement of economic stability or the raising of the standard of living, in relation to economic policy of Germany in 1933-41. Indeed, Hitler forced the economy to execute his ideological beliefs, in particular, the quest for Lebensraum by means of conflict. To achieve his aspirations he had to discount the welfare of his workers- after all, Lebensraum would be the German nations long-term economic salvation. Hence, guns were more significant than butter. However, it would be ludicrous to claim that the German people did not benefit from the regime at all. If anything, success in foreign policy gave them hope of a better and united future, devoid of chaos.

The Unsolved Case of the Long Island Serial Killer

The Unsolved Case of the Long Island Serial Killer Oak Beach, Long Island is a small, semi-secluded community located 35 miles from Manhattan on the eastern end of the barrier island called Jones Beach Island. It is part of the town of Babylon in Suffolk County, New York. The residents of Oak Beach are wealthy by most standards. The average home with a view of the water is priced at around $700,000 to $1.5 million for a home on the water. The crime rate is minuscule, at least until May 2010 when Shannon Gilbert, a 24-year-old  escort advertising on Craigslist disappeared after running from a clients home in Oak Bridge. According to Gilberts client Joseph Brewer, the young escort began to fall apart while at his home. Suffering from bipolar and reportedly not taking her medication, Gilbert called 9-1-1 from Brewers home and talked for over 20 minutes. At one point she told the 9-1-1 operator, theyre trying to kill   me. Brewer later told the police that he was unable to calm Gilbert down and asked her driver, Michael Pak, to help get her out of the house. Gilbert ended up fleeing both men and began knocking on nearby neighbors doors, screaming and pleading for help. The police were called, but when they arrived Gilbert had vanished into the night. Where she disappeared to remained a mystery for over a year. A Discovery by Chance On December 10, 2010, police detective John Mallia was training his cadaver police dog when he discovered a burlap sack buried down in the marshes of Gilgo Beach. Inside the sac were the skeletal remains of a woman, but it was not Shannon Gilbert. A search of the area turned up four more skeletal remains in December. From March through May 2011, detectives from Nassau County, Suffolk County, and the New York State Police returned to the area and worked together to search for more victims. They discovered the remains of six more victims, including the body of a small toddler girl. All of the remains were found approximately a mile apart and about five miles from where the other victims that were found in December. Long Island Serial Killer The news media was quick label the killer as the Long Island Serial Killer and the police agreed that they likely had a serial killer in the area. In June 2011, investigators offered a reward of $25,000   (up from $5,000) in exchange for information that would lead to the arrest of the person responsible. On a map, the locations of the victims remains, some just partial remains, are like dots scattered along the Ocean Parkway that leads to Jones Beach. Up close it was a macabre scene as detectives dug through the thick bramble that covered the marsh. When they finished they had the partial remains of eight female victims, one male victim dressed as a woman, and the toddler. It was not until a year later, on December 13, 2011, that the remains of Shannon Gilbert would be found in the same area. Victims Advertised Escort Service Through Craigslist Police later reported that all of the victims appeared to be sex workers who advertised their services on Craigslist. They suspect that the toddler was the child of one of the women. At first, believing that the area had become a dumping ground for a pair of serial killers, the investigators later retracted that statement, saying instead that it was the work of one killer. Investigators do not believe that Shannon Gilbert was killed by the serial killer, but by natural causes, after she became disoriented and lost in the marsh. They believe that she most likely drowned. Her mother does agree, particularly since Shannon was found face up, which is unusual for drowning victims The First Victims That Were Identified Maureen Brainard-Barnes, 25, of Norwich, Connecticut, was last seen on July 9, 2007, after leaving Norwich to go to New York City. Maureen worked as an escort and advertised on Craigslist. She was a small woman, only four feet eleven inches tall and one hundred five pounds. She got into the escort business because she needed money to pay for her home. Once she caught up on her mortgage she left the sex industry for seven months but returned to it after receiving an eviction notice. Her remains were found during the December 2010 search. Melissa Barthelemy, 24, of Erie County, New York, was last seen on July 10, 2009. Melissa worked as an escort and advertised on Craigslist. Her last known activity was on July 10 when she met up with a client, made a bank deposit of $900 into her account. She then called an old boyfriend, but he did not answer. After a week that she went missing and for five consecutive weeks after that, her young sister received phone calls from someone using Melissas cell phone. The sister described the anonymous caller as   vulgar, mocking and insulting and she suspects the caller was the person who killed her sister. Megan Waterman, 22, of South Portland, Maine, disappeared on June 6, 2010, after advertising her escort services on Craigslist. Megan was staying at a motel in Hauppauge, New York, which is located 15 miles from Gilgo Beach. Her remains were discovered in December 2010. Amber Lynn Costello, 27, of North Babylon, New York, went missing on September 2, 2010. North Babylon is located just 10 miles north of Gilgo Beach. Amber was a heroin user and a sex worker. On the night that she vanished, she had received several calls from a client offering to pay her $1,500 for her services. Her sister, Kimberly Overstreet, also a sex worker at one time, reportedly said in 2012, that she would continue to use Craigslist in the same manner as her sister, in an effort to catch her sisters killer. Jessica Taylor, 20, from Manhattan, vanished in July 2003. It was known that Jessica had worked in New York and Washinton D.C. as a sex worker. On July 26, 2003, her partial remains were found in Manorville, New York, which is located about 45 miles east of Gilgo Beach. Her nude chopped up torso was found and the head and hands were missing. On March 29, 2011, her skull, hands, and a forearm were found at Gilgo and identified through DNA.   Unidentified Victims Jane Doe No. 6: The right foot, both hands, and a human skull, were found on April 4, 2011. The rest of the unidentified victims remains were found in the same area where Jessica Taylors partial remains were found in Manorville, New York. Investigators believe that Jane Doe No. 6 was probably a sex worker. Police believe the same person is responsible for the death of both of the victims. Similar methods were used to dispose and disperse the womens remains. Police released a composite sketch of Jane Doe No. 6. She was between the ages of 18 and 35 and was around five feet, two inches tall. John Doe: The remains of a young Asian male, between the ages of 17 and 23, were discovered on April 4 at Gilgo Beach. It appeared that he had been dead for five to 10 years. The cause of death was blunt-force trauma. Investigators believe he may have worked in the sex industry. At the time of his death, he was wearing womens clothing. A composite sketch of the victim was released. Police say that he was around five foot, six inches and he was missing four teeth. Baby Doe: Located around 250 feet from Jane Doe No. 6, investigators discovered the remains of a female toddler between the ages of 16 and 24 months old. DNA tests determined that the toddlers mother was Jane Doe No. 3, whose remains were found 10 miles east, near Jones Beach State Park. It was reported that she was non-Caucasian and was wearing earrings and a necklace at the time that she was murdered. Peaches and Jane Doe No 3: On April 11, 2011, Nassau County police found the dismembered skeletal remains in Jone Beach State Park. The remains were stuffed inside of a plastic bag. The victim was named Jane Doe No 3. On June 28, 1997, the dismembered torso of a young Black female was found in Lakeview at Hempstead Lake State Park. The torso was discovered inside a green plastic container which had been dumped next to the road that ran alongside the west side of the lake. The victim had a tattoo of a peach shaped ​like a heart that had a bite out of it and there were  two teardrops on her left breast. DNA analysis identified that Peaches and Jane Doe No 3 were the same person and that she was the mother of Baby Doe. Jane Doe No. 7: Located near Tobay Beach, a human skull and several teeth were found on April 11, 2011. DNA testing showed that these remains belonged to the same person whose severed legs had been found on Fire Island on April 20, 1996.