Aesthetic Domain Essays

Aesthetic Domain Essays Aesthetic Domain Paper Aesthetic Domain Paper The domain that interests me the most is the aesthetic domain. The aesthetic domain is the appreciation of the arts and enjoyment of sensory experiences. I believe art is an important part to learning and expands the imagination and creation of a child. Art allows children to express feelings, thoughts and creativity. Although every domain is imperative to a child’s education, I believe the aesthetic domain ranks as one of the most important domains. When the aesthetic domain is compared to the other five domains, it is not considered â€Å"essential† to education, but â€Å"beneficial†. Fine arts are often phased out of curriculum because of the lack of time, no money and little learning potential. I believe it is very important to incorporate all areas of fine arts in the classroom, such as, theatre, visual, dance and music. Children who have developed the appreciation of arts will notice beauty in cultural artifacts and communications and in the natural environment, look at and respond to works of visual art, look at and respond to works of visual art, and listen and respond to different kinds of music. There are several activities that can be incorporated in the classroom to teach the appreciation of the arts, for example, class demonstrations, picture books and story time, class discussions, show and tell, field trips and videos. The aesthetic domain consists of different stages which each child will experience at each age. The first stage is the stage of creative representation. Children between the ages of 2 and 4 use scribbling as their creative representation, which is a disordered and controlled. From the ages 4 and 7, representational preschematics by symbols are used. Children between the ages of 7 and 9, use a schematic approach, which is highly, individualized, visual symbols. The main focus when incorporating aesthetics into curriculum is to promote creativity. A few strategies teachers may use to promote creativity are to direct hands-on time with materials, demonstrate new techniques, show and discuss pictures of real objects, encourage imagining, use nonverbal reinforcement, connect creative experiences to a concept, promote motivational dialogue, give visual examples of quality art and beautiful craftsmanship and come up with a  role-play idea. Another important aspect of teaching the aesthetic domain in curriculum is for teachers to have quality strategies. If a teacher is not using appropriate strategies, when incorporating aesthetics in the classroom, it may portray a lot of misconstrued information and confusion to the children. A teacher must model aesthetic awareness and enthusiasm and prepare an aesthetics-friendly classroom environment. A teacher must also select appropriate music supporting materials and organize an art center or â€Å"creation station† with appropriate materials for arts and crafts that have already been explored by the teacher before asking the children to use them. Providing a variety of creative movement props and props for dramatics is also an important strategy. More strategies include teaching children to respect and care for materials, motivating creativity through a variety of strategies and valuing all aspects of the creative expression process. A teacher should avoid making a product when demonstrating a technique to the class and begin each movement experience with a similar routine warm-up and end with a similar cool down. Most importantly, a teacher should accept children’s own ideas for creative movement, use questions to describe, analyze and evaluate art, avoid reinforcing only a realistic approach and to involve all of the children in the arts. There are several projects and activities a teacher can incorporate in the curriculum to encourage the children to express the aesthetic domain. Teachers can use songs to teach literacy or having the children create songs about a topic. Children may also be encouraged to use musical instruments. Teac hers may also use poems, puppets and fingerplays, as well as listening to taped stories or guest speakers. Children can have their own book making experience or create paintings or other arts and crafts as well. The aesthetic domain is detrimental to the education of our young people and can bring out many different educational skills of a child once they are allowed to freely express and explore themselves. Resources songsforteaching.com/teachertips.htm

Free Essays on Farming In 1900s

Essay: Farming Question: What were the Farmer’s problems in the latter part of the 19th century? How did they respond to their problems were they successful? The late nineteenth century was a time of drastic change in the United States. The country was growing at an unprecedented rate, and the Industrial Revolution was sweeping the nation. This industrial revolution not only affected those working in the newly founded industries and those in the cities, but the revolution impacted the farmers as well. American farmers were, as a whole, dissatisfied with their state of affairs, and began an agrarian movement. The farmers' grievances were multifaceted, and generally had merit, though allegations of an organized conspiracy to thwart the farmers were unfounded. Further, the discontent of the farmers was displayed in the formation of an organized political movement, which never before existed to such a degree. Hence the period between 1880 and 1900 was a boom time for American politics. The country was for once free of the threat of war, and many of its citizens were living comfortably. However, as these two decades went by, the American farmer found it harder and harder to live comfortably. Crops such as cotton and wheat, once the bulwark of agriculture, were selling at prices so low that it was nearly impossible for farmers to make a profit off them. Furthermore, improvement in transportation allowed foreign competition to materialize, making it harder for American farmers to dispose of surplus crop. Finally, years of drought in the Midwest and the downward spiral of business in the 1890’s devastated many of the nation’s farmers. As a result of the agricultural depression, many farm groups, most notably the Populist Party arose to fight what farmers saw as the reasons for the decline in agriculture. During the last twenty years of the nineteenth century, many farmers in t he United States saw monopolies and trusts, railroad... Free Essays on Farming In 1900's Free Essays on Farming In 1900's Essay: Farming Question: What were the Farmer’s problems in the latter part of the 19th century? How did they respond to their problems were they successful? The late nineteenth century was a time of drastic change in the United States. The country was growing at an unprecedented rate, and the Industrial Revolution was sweeping the nation. This industrial revolution not only affected those working in the newly founded industries and those in the cities, but the revolution impacted the farmers as well. American farmers were, as a whole, dissatisfied with their state of affairs, and began an agrarian movement. The farmers' grievances were multifaceted, and generally had merit, though allegations of an organized conspiracy to thwart the farmers were unfounded. Further, the discontent of the farmers was displayed in the formation of an organized political movement, which never before existed to such a degree. Hence the period between 1880 and 1900 was a boom time for American politics. The country was for once free of the threat of war, and many of its citizens were living comfortably. However, as these two decades went by, the American farmer found it harder and harder to live comfortably. Crops such as cotton and wheat, once the bulwark of agriculture, were selling at prices so low that it was nearly impossible for farmers to make a profit off them. Furthermore, improvement in transportation allowed foreign competition to materialize, making it harder for American farmers to dispose of surplus crop. Finally, years of drought in the Midwest and the downward spiral of business in the 1890’s devastated many of the nation’s farmers. As a result of the agricultural depression, many farm groups, most notably the Populist Party arose to fight what farmers saw as the reasons for the decline in agriculture. During the last twenty years of the nineteenth century, many farmers in t he United States saw monopolies and trusts, railroad...

English Research Paper Example | Topics and Well Written Essays - 2250 words

English - Research Paper Example The world is full of personalities who have been made stars just because of their involvement in soccer. Their every aspect of life has been defined by this game loved by many. The scope of beneficiaries of the game is wide and range from the footballers themselves to coaches who teach the youth how to play soccer. Like in Europe, soccer has a considerable share of the European economy and for this it forms an important part of the economy. It supports other industries and hence treated with a lot of seriousness it accords. To other parts of the world, soccer is used for similar reasons among others. This research is explores how soccer can be used in shaping the live of youth. It digs deep into the possibilities of using soccer game to help youth dream big, be disciplined and have a clear focus about their future. In addition, it evaluates how soccer can be used to instill teamwork and self-reliance besides assessing how popular soccer is among the youth, the age commonly attracted to soccer and finally the risks associated with the act of playing soccer. This is done in a very systematic way in which several resources are used to get the fine details. All time professionals’ life in the game, like David Beckham, has been studied so that a fine grip of the reality at the ground is realized. The of talks of renowned football coaches is also studied so as to unearth the truths which help these coaches instill discipline in these young players. Adolescent is quite challenging among many youth and hence means and ways to curb the effects of troubled adolescents through soccer are studied closely to yield reliable information for governments and other concerned bodies to take action. Soccer and Life skills In life, failure to have discipline in any life undertaking is failure already. David Beckham acknowledges that for one to succeed in football, he has to be disciplined. Football does not request for discipline, but instead it demands for it. You have to m ake a choice; either to be disciplined and learn football or to forget about soccer. Discipline in soccer is a wide aspect. Plainly, it can be stated that discipline is doing what is right all the time for the right purpose and place. When it is time to eat, go and eat. When it is time to play, you just have to go and play. Nevertheless, in soccer, discipline calls for more than just this. A player’s rise to stardom has to establish a very strong foundation of discipline. Respect is of great importance when it comes to adding to discipline. Soccer is a game which entails a lot of stakeholders. There are the players who are teammates, the coach, the team doctors, management team fans, etc. A good relationship between you and all these members of a team depends mostly with the respect which exists in between. Everybody yearns to relate well with the people around them and for this is easily achievable through the discipline of respecting others. It begins with acknowledgement a nd dip conviction that everybody in the team is important. This conviction yields respect which in turn stabilizes discipline. When practiced over and over, it becomes habitual. Respect being a 2-way traffic, you will be respected back by those whom you respect. When playing the game, you are not alone in the field. Youth react very quickly to any happening; either good or bad. With proper respect induction which comes with football training, it is

Possible entry modes strategies into china for australian beer product Essay

Possible entry modes strategies into china for australian beer product and examine the key strategic issues that need to be considered - Essay Example FDI, and then to cost-orientated FDI; Technology and marketing factors combine to explain standardization, which drives location decisions’ (Buckley et al., 1998, 539) The decision of a firm to entry a foreign market is depended on a series of factors. According to Gaba et al. (2002, 39) ‘firms face three interlocking questions with regard to international expansion: what market to enter (entry location), how to enter (mode of entry), and when to enter (timing of entry)’. On the other hand, it has been considered by Zacharakis (1997, 23) that international expansion involves ‘risks, including political instability in the target market, expropriation, social unrest, fluctuating exchange rates, poor infrastructures, host government regulations, differing language, norms, religion, and legal systems’. The presentation of the above factors however does not exclude the possible existence of other elements that can influence the company’s decision to enter a foreign market. In accordance with the views stated in the literature, a firm’s decision to enter a foreign market could be possibly analyzed using certain theoretical models. One of these models (Agarwal et al., 1992, 2), the normative decision theory suggests that ‘the choice of a foreign market entry mode should be based on trade-offs between risks and returns; A firm is expected to choose the entry mode that offers the highest risk-adjusted return on investment’. On the other hand, behavioral evidence indicates that a firms choices may also be determined by resource availability and need for control; Resource availability refers to the financial and managerial capacity of a firm for serving a particular foreign market while control refers to a firms need to influence systems, methods, and decisions in that foreign market’ (Agarwal et al., 1992, 2). Entry mode has been characterized as ‘the cornerstone of a firms market entry strategy’ (Au et al., 1997, 780). Moreover, in accordance

Nature Imagery in Wuthering Heights Essay Example | Topics and Well Written Essays - 1000 words

Nature Imagery in Wuthering Heights - Essay Example Characters played by Cathy and Heathcliff and key locations of Thrushcross Grange and Wuthering Heights depict frequent use of symbolism in the structure of themes and imagery in the novel. The whole novel fundamentally revolves around the thesis: How the use of nature imagery depicts the mutual existence of â€Å"good and evil† in relation to the key characters in the novel who become self aware of their feelings and bond.   Nature imagery depicts the contrast of Thrushcross Grange and Wuthering Heights: The central locations of Thrushcross Grange and Wuthering Heights signify the apparent contrast between them as the main action sites with the use of nature imagery. The integral part of Wuthering Heights is apparent in the novel. Characters involved in the plot of novel are Lockwood, Nelly, Mr. Earnshaw, Hindley, Catherine, and Heathcliffe. The story begins with Lockwood renting a manor house called Thrushcross Grange. The manor house is owned by his landlord, Heathcliff. Nelly Dean, who happens to be Heathcliffe’s housekeeper, narrates the story of Heathcliff and the strange citizens of Wuthering Heights. ... Also, Catherine chooses to marry Edgar because of the peace, calm and protection offered by the Thrushcross Grange Valley. The similarity between Grange and heaven shows up when Catherine describes her experience with heaven in these words, â€Å"... heaven did not seem to be my home, and I broke my heart with weeping to come back to earth; and the angels were so angry that they flung me out into the middle of the heath where I woke sobbing for joy† (Bronte 64). On the other hand, Wuthering Heights is described as a hell because of many similarities between the two. It is described as a dark place with dark complexioned and dark haired inhabitants. Lockwood explains in the very beginning of the novel that Wuthering is â€Å"a significant provincial adjective, descriptive of the atmospheric tumult to which its station is exposed in stormy weather"(Bronte 4). Furthermore, Lockwood describes Heathcliff as â€Å"a dark-skinned gypsy in aspect, in dress and manners a gentleman, t hat is, as much a gentleman as many a country squire† (Bronte 6).   Nature imagery depicts the depth of relationships: At their young age, Catherine and Heathcliff like each other and their relationship grows stronger with the passage of time. The role of nature imagery in the lives of the main characters highlights the destructive power of love. Particularly, the character of Heathcliff represents the destructive power of love through the growing relationship of Catherine and Edgar. Catherine comes from Wuthering Height while Edgar belongs to Thrushcross Grange. Heathcliff develops a strong sense of hatred towards Edgar Linton upon hearing the news of Catherine’s approval of Edgar’s proposal of marriage. Catherine made Heathcliff leave

Tragedy of the Commons: Analysis of Fishing Industry

Tragedy of the Commons: Analysis of Fishing Industry OBJECTIVES To understand the ‘tragedy of the commons’ as a form of market failure, with specific reference to the fishing industry To analyze the Indian fishing industry with respect to ‘tragedy of the commons’ To outline the pros and cons of methods by which the ‘tragedy of the commons’ can be solved to ensure sustainability of fisheries Introduction Our presentation is on a form of market failure known as â€Å"tragedy of the commons†. This refers to the problems inherent with resources that are treated as common property. Our focus is specifically on the fishing industry with India as a case study. It is necessary to first define what we mean by common property resources. Common property resources share two characteristics: excludability and subtractability. Excludability refers to controlling access to a resource by potential users, i.e. it is open access. In the case of common property such as fishing waters, every citizen has access to this resource without any restrictions as is the current case in India. Subtractability means that each user of that resource is capable of subtracting from the welfare of other users. That means that if one person fishes in that water source, there will be less fish stocks available for the other fishers. Since each fisherman is a rational being, he will take into consideration only his own marginal costs and revenues, ignoring the fact that increases in his own catch will deprive other fishermen of their catch, as well as affect the future of the sustainability of fish stocks. As fish stocks continue to get depleted, eventually that resource becomes so degraded that it collapses completely, for example the collapse of the Newfoundland cod fishery in North America in 1989. In this case, the market due to lack of regulation resulted in excess capacity and overexploitation of the resource. Since in the long term the good is not efficiently allocated, this form of market failure is called â€Å"tragedy of the commons†. Tragedy of the Commons in the Indian Fishing Industry Fishing is a big business in India. The local industries employ about 15 million citizens and overall exports had brought in 2.8 billion USD worth of forex to the country. Officially, the government’s stance seems to be that fishing levels and resources are adequate and that there is still further capacity for growth and has busied itself with developing mechanized fisheries as a means of catching more fish than a traditional fisherman could. The Marine Products Exports Development Authority (MPEDA), which operates under the Ministry of Commerce, has outlined a number of objectives regarding the growth of the fishing industry in India, including: India to be among the top 5 seafood exporters in the world Employment in the fishing sector to double by 2015 India currently follows an open access policy to water resources or fish stocks, i.e. fishers don’t require any quotas or licenses required to operate. Apart from some laws against fishing during the breeding season, and using explosives to kill fish, India does not place any great restrictions on its fishing industry in hopes to encourage fishing for the purpose of exports. This has led to overfishing and depletion of fish stocks. This strong emphasis on output has already placed India’s fisheries under huge pressure, as more and more boats hit the waves in search of fish. According to a 2012 study by Greenpeace, 90% of India’s fish resources have reached or are operating beyond their sustainable level and poor regulation of the industry has contributed to a decline in growth of India’s fisheries. Fishermen are going farther and wider to secure a catch as traditional marine fishing areas show depleting numbers of commercially valuable fish. In such a scenario, it is inevitable that India will not be able to follow its open access policy for long and will have to put in stronger regulations to make its fishing industries more sustainable. Possible solutions to the tragedy of the commons Individual transferrable quotas (ITQs): Privatization of the common resources is one of the solutions offered to the tragedy of the commons, to ensure excludability. Privatization usually provides incentives for rational exploitation of the resource. But marine resources cannot exactly be privatized so it takes the form of quotas. If the owner has a stake in a particular stock of fish, that person or company will want to ensure the sustainability of the stock to ensure a potential for future profit. ITQs are a transferrable share of a part of the total allowable catch (TAC). These shares are divided into portions for individual quota holders, who can catch their quota, or alternatively, can buy, sell or lease them. Because owners of quotas have long-term access to the fishery, the long-term health of the stock is in their interests, and so we have a market system that encourages sustainability. Since portions of the stock are guaranteed, there is no fear that someone else will benefit from the resource by exploiting it faster. However in practice it is rather difficult to enforce these quotas when it comes to fisheries. And since quotas are difficult to enforce, each quota holder feels that the other fishermen might break the rules and so continue to engage in overfishing. By-catch dumping: This occurs because a vessel or individual fisher cannot predict the number of each species that is caught (since even targeting one species inevitably results in catching more than one species). Some species for which the quota has already been filled may be caught, and with the quota already filled the only option is to dump the excess fish. Quota busting: Fishermen take more than their allowed quota of a species. Especially when there are a large number of vessels operating it is difficult to prevent quota busting, leading to a much larger catch than is actually recorded in the official data. High-grading: The quota is for a fixed volume of fish, so smaller or less desirable fish are thrown overboard so that the revenue per unit of quota is maximized. These discarded fish will die and deplete fish stocks but are not counted in the mortality rate of fish in the official records. One method to prevent high-grading is on-board inspectors but this is too expensive and impractical especially in fisheries with large number of vessels. Another solution to the problem of high-grading would be to offer the quotas in terms of total value of catch in terms of price rather than total physical quantity of catch. So there wouldn’t be low quality fish discarded as they could still be sold for a low price and wouldn’t drain the quota. But the problem with this approach is constant fluctuations in prices may make the quota difficult to determine. All of these malpractices lead to wrong data being recorded. Further quotas are then decided on the basis of this faulty data, thus threatening sustainability as the quotas would be too high. Currently according to Greenpeace 25% of catch is discarded, but this figure may not reduce with ITQs. Community transferrable quotas CTQs would make the resource a communal property. Communal property is held by a group or community of interdependent users who exclude outsiders and regulate use by members of the local community. CTQ’s would also enhance enforcement capabilities and solve the serious problems of high-grading and discarding that are present in ITQ systems. This enhanced enforcement would come from within the community itself. Since all members of the community share the costs of cheating, it is likely that community members would keep a close eye on the activities of others. Anyone caught cheating would face not only the fines and like penalties that would come with an individual quota system, but would also face a loss of face in the community. One problem is a matter of definition. It is not clear whether entire communities may buy and sell quotas, or individuals within the communities can exchange their shares among each other. In the former case, it seems unlikely that an entire community could agree to buy or sell a quota, and if they did, there is potential for a dissenting minority to lose their right to access the fishery due to simply being outvoted. If transferability in CTQ’s refers to exchange within the communities, then it seems likely that the same problem of concentration of ownership might occur, though on a slightly smaller scale. Before a community-based quota program were to be implemented, it would be necessary to clarify what type of exchange could take place and determine a set of regulations for such exchange. Another problem with CTQ’s is that this system might not be able to account for the sheer size of the fishing industry as it exists today. Long gone are the days when small inshore vessels were responsible for catches; today much of the work is done offshore by large trawlers taking in massive amounts of fish from open waters, sometimes hundreds of miles from the coastline. Community based quotas seem well equipped to deal with inshore fishing, but offshore operations often involve corporations not fixed geographically in a â€Å"community†. These and many other issues must be resolved before any kind of effective CTQ system is put in place. Conclusion Thus we have outlined tragedy of the commons with special reference to the fishing industry, and outlined the pros and cons of individual quotas and community quotas. The government of India should look at both sides of the issue, and consider local needs of subsistence fishing communities, sustainability of resources as well as India’s international export status while designing its policies to deal with overexploitation of fisheries. Bibliography David Feeny, S. H. (2006). Questiong the assumptions of the tragedy of commons model of fisheries. Land Economics , 187-205. Greenpeace. (2012). Safeguard or squander: deciding the future of Indias fisheries. Greenpeace. Hardin, G. (1968). The tragedy of the commons. Science , 1243-1248. LeDrew, S. (2003). Property Rights and the Fishery: ITQ’s and CTQ’s as solutions to the problem of the commons. OMRN. Narayankumar, R. (2012). Economic efficiency in fishing operations technology, exploitation and sustainability issues. Cochin: Central Marine Fisheries Research Institute. NFDB. (n.d.). About Indian Fisheries. Retrieved from National Fisheries Development Board: http://nfdb.ap.nic.in/html/aboutus.htm

Ireland and Its Development Essay -- Irish Ireland Economy Essays

Ireland and Its Development 1. Introduction Ireland has faced extremely fast development in many industrial sectors during the last decades. This has not happened by accident and that is what made it for us an interesting case to study in more detail. The Irish government policy towards Foreign Direct Investments (FDI) has affected in large extend to Multinational Organizations’ investment decisions into Ireland. The FDI is one of the main focuses through the paper as we see that they have had a major impact on the development of Ireland during the 80’s and 90’s. In this paper we will focus on three main areas. First area is a view to the historical development of the country from the mainly agricultural driven society in the 50’s to a highly developed industrial country in the 21st century. The second part of this paper will focus more carefully on the reasons why this development has been possible. We will go through some theory about government policy in attracting Foreign Direct Investments. The last part of this paper will focus on the company point of view of FDI. We will go through one company example and discuss this according to an introduced theory of companies doing FDI. With this paper the group wants to give the reader a more specific view to the fast and well-planned development Ireland has been able to reach during the recent decades. We hope that this view encourages the reader to take a closer look to the fascinating Irish culture and we hope that the reader will get some perception what possible tools a government has to attract foreign firms to invest in the host country. 2. Economic History 2.1 Overview Ireland will go down in economic history as the economic miracle in the last decade of the twentieth century. For most of the 20th century although, even well into the late 1980s, Ireland was in economic terms quite unsuccessful. Chronic unemployment led to large emigration flows and dampened entrepreneurial activity. The country’s economic situation eventually reached crisis levels because of the spillover effects of the two oil shocks of the 1970s and the high interest rates resulting from the United States’ anti-inflationary policies of the early 1980s. By 1988, the public debt exceeded 140% of Irelands gross domestic product. But the unemployment situation was also serious, emigration resurged, the economy stag... ...Donnell Kevin D.; â€Å"The economic transformation of Ireland-Underpinnings, Impact and Sustainability of the Rapid Economic Growth†; Norwegian School of Economics and Business Administration, 1998 †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  OECD; â€Å"Knowledge worth the investment†, OECD 2003 (http://www.oecdwash.org/NEWS/LOCAL/oecdwash-jan2003.pdf) †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Somers Michael J; â€Å"The Irish Economy†, National Treasury Management Agency, 2000 (http://www.ntma.ie/Publications/Parismay00.pdf) †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Torkildsen, Erik et al.; â€Å"Ireland in the Global Market for Foreign Direct Investment-A study of Eight Norwegian Companies†; Norwegian School of Economics and Business Administration, 1996 †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  World Bank; "Social Policy and Macroeconomics: The Irish Experience", World Bank, 2001 (http://www.worldbank.org/transitionnewsletter/octnovdec02/pgs20-23.htm) †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  World Bank; â€Å"Ireland: Participation in macroeconomic policymaking and reform†, World Bank 2002 (http://www.worldbank.org/participation/web/webfiles/ireland.htm) Internet sources †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  http://www.ida.ie †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  http://www.oecd.org/htm/M00008000/M00008465.htm †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  http://www.cso.ie †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  www.finance.gov.ie †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  http://www.cia.gov/cia/publications/factbook/geos/ei.html

Increasing Porosity in Public Spaces

Introduction The connexion between the built and the unbuilt / between the â€Å"indoor† and the â€Å"outdoor†/ between the mass and the nothingness is a really sensitive and problematic subject. The experience of a infinite can be badly affected by the ways its borders are treated, i.e. by commanding how a individual enters/exits the infinite. Transitional experience plays a critical function in overall feel and experience of infinites. Different types of infinites require different types of interventions on their border conditions. A metropolis needs to be imagined as a infinite occupied by diverse sets of people with diverse demands and aspirations. The quality of a metropolis has to be judged by what it offers to its occupants – the right to populate, travel about and work with self-respect and safety. Porosity is one of the many steering factors in planing a infinite, specially public topographic points, which are the cardinal strategic infinites in supplying the area/city its character. Not merely does careful design of such infinites increase the aesthetic quality of the topographic point, but besides plays a major function in increasing the criterions of functionality, safety, quality and many such factors under which a metropolis can be categorised. Porosity, is one spacial quality that can decidedly profit the public infinites, specially in topographic points like Delhi, where the person is acquiring isolated from the community in his attempts to get by up with the gait of life that the metropolis has to offer. Besides, with the increasing spread between the two utmost income groups of the metropolis, the infinites, which are meant to be ‘public’ , cater merely to a certain subdivision of the society, pretermiting those which fail to carry through the ‘entrant requirements’ . Apart from giving infinites back to all the subdivisions of the society, increasing porousness in community infinites can besides move as a step against increasing offense rates in the metropolis, as it opens up the infinite to a larger subdivision of the society. Subject: Porosity in public infinites Research Question: How can porosity in public infinites be increased to heighten their public-service corporation for the society in general? Public Spaces Public infinites are an inevitable constituent of human colonies. Parks, place, roads, beaches, etc are typically considered public infinites. They are the common land for people to interact with others, portion cognition or goods, or carry out their day-to-day rites, be it day-to-day modus operandi or occasional celebrations. By definition, they are infinites that should be accessible to all the members of the society, irrespective of their economic strength. It was stated that: Sing the standard of entree, public infinite is a topographic point which is unfastened to all. This means its resources, the activities that take topographic point in it, and information about it are available to everybody. Refering the standard of bureau, public infinite is a topographic point controlled by â€Å" public histrions † ( i.e. , agents or bureaus that act on behalf of a community, metropolis, commonwealth or province ) and used by â€Å" the populace † ( i.e. , the people in general ) . As for involvement, public infinite is a topographic point which serves the public involvement ( i.e. , its benefits are controlled and received by all members of the society ) ( Akkar, Z 2005 ) . Of class, these definitions refer to an ideal public infinite, while the urban ambiance is non wholly composed of stiffly public and private infinites ; alternatively, it is an merger of public and private infinites with different grades of publicness. Accepting that the relation between public and private infinite is a continuum, it is possible to specify public infinites as holding assorted grades of publicness. Sing the dimensions of entree, histrion and involvement, the extent of publicness will depend on three classs: the grade to which the populace infinite and its resources, every bit good as the activities happening in it and information about it, are available to all ; the grade to which it is managed and controlled by public histrions and used by the populace ; and the grade to which it serves the public involvement. Life in public infinites, non merely has a map in the society as a whole, but it is besides a rich beginning of single amusement, pleasance and drama. One unfavorable judgment of the predominating socio-functional attack towards urban public infinite can be that the person ‘s position is frequently disregarded. To what extent do metropolis inhabitants like to run into other urbanites in public topographic points? Barely any contriver, designer or urban decision maker seems to be interested in that inquiry. Planners and metropolis councils are eager to talk about public infinites as meeting topographic points. They find it an attractive thought to gestate of public infinites as a consolidative component where all sectors of the urban population meet. With the aid of that image they can show their metropoliss as communities, despite all the contrasts and differences. Most societal scientists covering with urban public infinite besides tend to see procedures that take topographic point in the public kingdom as a part to the societal organisation, as a fulfillment of social demands. This top-down-view, nevertheless, neglects the day-to-day user ‘s position. Do metropolis inhabitants wish to acquire together with all their co-urbanites? Everybody who has of all time been in a metropolis knows the reply: no, surely non with everyone. On the other manus, it can non be denied that at least some persons derive great pleasance from being in populace. Whether a infinite will work good depends on a scope of facets that include graduated table, usage, safety and comfort, denseness and links. In many instances it is the person ‘s experience of walking or dancing down a street, and the quality of environment, that is the most of import component. Design so becomes about maximising pick and seeking to supply for different persons ‘ ends. Mitchell, D ( 1995 ) adds another dimension to public infinite by seting frontward the point that public infinites are besides, and really significantly, infinites for representation. That is, public infinite is a topographic point within which a political motion can interest out the infinite that allows it to be seen. In public infinite, political organisations can stand for themselves to a larger population. By claiming infinite in public, by making public infinites, societal groups themselves become public. Merely in public infinites can the homeless, for illustration, represent themselves as a legitimate portion of â€Å" the public† Public sphere is best imag- ined as the suite of establishments and activities that mediate the dealingss between society and the province ( Howell 1993 ) . Problems with public infinites Despite the revival of involvement in public infinites, urban design and be aftering litera- ture has often hinted at the decreasing â€Å" publicness † of public infinites in modern metropoliss. Some research workers have pointed out the menace of recent denationalization policies, and claimed that public infinites, traditionally unfastened to all sections of the population, are progressively being developed and managed by private bureaus to bring forth net income for the private sector and function the involvements of peculiar subdivisions of the population ( Punter, J 1990 ) . Others have commented on the high grade of control now maintained over entree and usage of public infinites through surveillance cameras and other steps intended to better their security ( Reeve, A 1996 ) . Still others have argued that modern-day public infinites progressively serve a â€Å" homogeneous † public and advance â€Å" societal filtering. † These open-access populace infinites are cherished because they enable metropolis occupants to travel approximately and prosecute in diversion and face-to-face communicating. But, because an open-access infinite is one everyone can come in, public infinites are authoritative sites for â€Å" calamity, † to raise Garrett Hardin ‘s celebrated metaphor for a parks ( H, Garrrett 1968, cited Ellickson, R 1996 ) A infinite that all can come in, nevertheless, is a infinite that each is tempted to mistreat. Societies hence impose rules-of-the-road for public infinites. While these regulations are progressively articulated in legal codifications, most begin as informal norms of public etiquette ( Taylor, R 1984, cited Ellickson, R 1996 ) . Rules of proper street behaviors are non an hindrance to freedom, but a foundation of it ( Ellickson, R 1996 ) Oosterman, J ( 1992 ) , in his diary Play and Entertainment in Urban Public Space: The Example of the Sidewalk Cafe , points out that since 1989, several metropoliss and towns in the Netherlands have invested 1000000s of guldens in the design and redesign of place, streets and Parkss. These designs are besides meant to hold a societal impact. Many treatment Sessionss are held about the nature of societal life in urban public infinite and its map in the greater urban society. This is the instance in arguments among policy-makers and contrivers every bit good as among societal scientists and designers. Although the constructs used in these Sessionss do non ever merit a award for lucidity, some features appear through the haze: urban public topographic points should be accessible, or even democratic topographic points. Other participants in the treatment about public infinite do non portion this belief in the possibilities of altering urban society by altering its public infinites. Richard Sennett ( 1990, p.201 ) for illustration is instead pessimistic in his latest book The Conscience of the Eye. People no longer look to be able to get by with the societal and cultural differences of the modern metropolis. They maintain their web of personal dealingss within physically and visibly segregated societal universes: ‘sealed communities ‘ as he calls them. Harmonizing to Sennett, urban public infinites can non bridge the spread between those universes, even though they are supposed to make so. Today one can non open a book about public infinite design without coming across a image of either the Piazza San Marco in Venice or the Campo in Siena: two attractively designed place mentioning to the romantic ideal of free, accessible public infinite, where everybody meets anybody. Comparing their idealistic theoretical account of a ‘real ‘ public infinite with the modern-day metropolis makes writers like Habermas and Sennett instead pessimistic about modern-day urban civilization. The metropolis ‘s urban district is excessively privatized and unaccessible. This pessimism is non surprising. Over clip, the graduated table of society grew, the mobility of the population increased and new agencies of communicating developed and disseminated among the population. These and other conditions led to different claims on urban public infinites Solution? William H. Whyte argues that metropoliss should exercise no controls on â€Å" undesirables, † including mendicants and aggressive flakes. In his words: The biggest individual obstruction to the proviso of better infinites is the undesirables job. They are themselves non excessively much of a job. It is the actions taken to battle them that is the job. â€Å" The people have the right freely to piece together, to confer with for the common good, to do known their sentiments to their representatives and to request for damages of grudges. † In their survey with the Jagori, Kalpana Viswanath and Surabhi Tandon Mehrotra concluded that Women ‘s ability and right to entree and utilize public infinites is dependent on the sorts of boundaries imposed upon them due to nature of the infinite and its use. Therefore holding a assorted use of infinite is more contributing to free and easy entree. Very rigorous districting leads to separation of infinites for life, commercialism and leisure. This increases the likeliness of some infinites being closed to adult females and other vulnerable groups such as kids. For illustration in Delhi, we ( Viswanath, K Mehrotra, S ) found that sellers selling mundane points make a infinite safer, whether in the metro, residential countries or coach Michigans. The local staff of life and egg marketer gave a sense of comfort to adult females who returned place at dark. Similarly sellers provided visible radiation and a crowd around coach Michigans which tend to go progressively empty and dark as it gets subsequently. But this phenomenon of safety provided by the peddlers is non understood by all govt governments. Anjaria, J ( 2006 ) tells the narrative of status of street peddlers in Mumbai. They are often described by civic militants, municipal functionaries and journalists as a â€Å" nuisance † ; and are seen to stand for the pandemonium of the metropolis ‘s streets and the cause of the metropolis ‘s ill-famed congestion. On the other manus, to others they represent an undeserved claim of the hapless on the metropolis ‘s public infinites. This despite the fact that even a casual expression at the metropolis ‘s streets and pathwaies shows that parked, privately-owned autos are by far the metropolis ‘s greatest invaders of public infinite, and the greatest obstructor to the motion of walkers. However. to the self-proclaimed guardians of public infinite, the civic militants and the NGOs set on taking peddlers from the metropolis ‘s streets, these facts a re irrelevant. Vicinity by vicinity, the metropolis ‘s pathwaies must be reconfigured, disorderly pathwaies must be made monofunctional. The offense of the peddler is to belie this dream. And, therefore they have become a â€Å" public nuisance † because, by working on the street, they are engaged in an activity that contradicts the supposed cosmopolitan ideals of the modern public infinite. The inquiry may be how do we convey the ethos of privatized infinite that we have become used to together with the return to more democratic values that many people aspire to for the Millennium? Kath Shonfield in her recent part to the Demos series on the ‘Richness of Cities ‘ ( Shonfield, 1998 ) focuses on public infinite and what she calls the new urbanity. She promotes the ‘urban right to roll ‘ and suggests alteration to urban policy that would include urban rights to entree, widening public entree as a rule of new developments, and re sing the thought of the arcade as an urban design theoretical account to be explored. ( cited Jon, R 1999 ) In order to determine the design, size and signifier of public infinites in town Centres, it is necessary to understand their functions and maps. Public infinites in town Centres can be classified in two wide classs: links and nodes. Linkss are roads, pavings or pedestrianized countries which constitute paths leting motion between land utilizations and attractive forces. Nodes are transverse roads where a figure of links meet in the signifier of public infinites such as market squares or place. There have been different theoretical accounts of gender witting planning adopted by metropoliss to react to violence against adult females and adult females ‘s fright of force. The â€Å" broken Windowss † attack focuses on zero-tolerance to offense, closed circuit telecastings ( CCTV ) and an exclusionary attack to making safer infinites [ Mitchell, D 2003 ] . This attack criminalises certain sorts of people and behaviour such as cheery work forces. The safer communities theoretical account on the other manus, puts forth a vision of doing public infinites safer through activities, land usage, societal mix and affecting users in planing schemes and enterprises for safer public infinites. These are seen to be more contributing to constructing ownership instead than the top-down attack of the â€Å" broken Windowss † . The safer communities initiatives emphasise â€Å" activity, land usage and societal mix † ( Whitzman, C 2006, cited Viswanath, K and Mehrotr a, S 2007 ) Stavros Stavrides ( 2007 ) says: Alternatively of thought of societal individualities as delimited parts one can see them as interdependent and pass oning countries. In an attempt to depict urban infinite as a procedure instead than a series of physical entities, we can detect patterns that oppose a dominant will to repair spacial significances and utilizations. These patterns mould infinite and make new spacial articulations since they tend to bring forth threshold infinites, those mediate countries that relate instead than divide. Urban porousness may be the consequence of such patterns that perforate a secluding margin, supplying us with an alternate theoretical account to the modern metropolis of urban enclaves. A metropolis of thresholds could therefore stand for the spatial property of a public civilization of reciprocally cognizant, mutualist and involved individualities. Walter Benjamin, in his essay entitled â€Å" Naples, † explored the thought of verve and assortment in the modern metropolis. The porous stones of Naples offered him an image for a city’s public life: â€Å"As porous as this rock is the architecture. Building and action interpenetrate in the courtyards, arcades and stairways† ( Benjamin, W 1985 ) . Porosity seems to depict, in this transition, the manner in which urban infinite is performed in the procedure of being appropriated ( Sennett 1995 ) . It is non that action is contained in infinite. Rather, a rich web of patterns transforms every available infinite into a possible theatre of expressive Acts of the Apostless of brush. A â€Å"passion for improvisation† as Benjamin describes this public behaviour, penetrates and articulates urban infinite, loosening socially programmed correspondences between map and topographic point. Porosity is therefore an indispensable feature of infinite in Naples because life in the metropolis is full of Acts of the Apostless that overflow into each other. Defying any clear limit, infinites are separated and at the same time connected by porous boundaries, through which mundane life takes signifier in reciprocally dependent public public presentations. Therefore, â€Å"just as the life room reappears on the street, with chairs, fireplace and communion table, so, merely much more aloud, the street migrates into the life room† ( Benjamin 1985 ) . Porosity characterizes above all the relationship between private and public infinite, every bit good as the relationship between indoor and out-of-door infinite. For Benjamin porousness is non limited to spacial experience. Urban life is non merely located in infinites that communicate through transitions ( â€Å"pores† ) , but life is performed in a pacing that fails to wholly separate Acts of the Apostless or events. A temporal porousness is experienced while eating in the street, taking a sl eep in a fly-by-night corner, or imbibing a speedy espresso standing in a Neapolitan cafe . It is as if Acts of the Apostless are both detached and connected through temporal transitions that represent the unstable fugitive experience of juncture. Everyday occasions therefore seem to switch and rearrange beat and paths of usage ( de Certeau 1984 ) . merely located in infinites that communicate through transitions ( â€Å"pores† ) , but life is performed in a pacing that fails to wholly separate Acts of the Apostless or events. A temporal porousness is experienced while eating in the street, taking a sleep in a fly-by-night corner, or imbibing a speedy espresso. It is as if Acts of the Apostless are both detached and connected through temporal transitions that represent the unstable fugitive experience of juncture. Everyday occasions therefore seem to switch and rearrange beat and paths of usage ( de Certeau 1984, cited Stavrides, S 2007 ) Harmonizing to Starvides, Porosity may hence be considered an experience of habitation, which articulates urban life while it besides loosens the boundary lines which are erected to continue a rigorous spatial and temporal societal order. Thresholds, therefore play an of import function in happening the drama of connexion and sepration between infinites. A survey of thresholds can assist uncover the existent correspondence and mutuality between spacial individualities. In post-colonial Asiatic metropoliss like Hong Kong similar conditions of urban porousness exist. Hong Kong ‘s urban environment is devoid of the cultural conditions that mark the traditional â€Å" universe metropoliss † of the West. There are no memorable public infinites, no refined residential cloth, and no model memorials to religion, political relations, art, cognition or civilization. â€Å"Urban life in Hong Kong is traditionally additive in signifier. The functions of Parkss, plaza and gardens in Hong Kong take on maps that alteration with the clip of the twenty-four hours. They are by nature multipurpose infinites, festival evidences, concert sites, and jury-rigged athleticss spheres. While these unfastened infinites are to the full utilized in cardinal times, they lack any individuality and are normally wastes and lifeless when non in use.† ( Lu, L 2005 ) 1

Introduction and Overview to World War I

Introduction and Overview to World War I World War I was a major conflict fought in Europe and around the world between July 28, 1914, and November 11, 1918. Nations from across all non-polar continents were involved,  although Russia, Britain, France, Germany, and Austria-Hungary dominated.  Much of the war was characterized by stagnant trench warfare and massive loss of life in failed attacks; over eight million people were killed in battle. Belligerent Nations The war was fought by two main power blocks: the Entente Powers, or Allies, comprised of Russia, France, Britain (and later the U.S.), and their allies on one side and the Central Powers of Germany, Austro-Hungary, Turkey, and their allies on the other. Italy later joined the Entente. Many other countries played smaller parts on both sides. Origins  of World War I European politics in the early twentieth century were a dichotomy: many politicians thought war had been banished by progress while others, influenced partly by a fierce arms race, felt war was inevitable. In Germany, this belief went further: the war should happen sooner rather than later, while they still (as they believed) had an advantage over their perceived major enemy, Russia. As Russia and France were allied, Germany feared an attack from both sides.  To mitigate this threat, the Germans developed the Schlieffen Plan, a swift looping attack on France designed to knock it out early, allowing for concentration on Russia. Rising tensions culminated on June 28th, 1914 with the assassination of  Austro-Hungarian Archduke Franz Ferdinand  by a Serbian activist, an ally of Russia. Austro-Hungary asked for German support and was promised a blank cheque; they declared war on Serbia on July 28th. What followed was a sort of domino effect as more and more nations joined the fight. Russia mobilized to support Serbia, so Germany declared war on Russia; France then declared war on Germany. As German troops swung through Belgium into France days later, Britain declared war on Germany too. Declarations continued until much of Europe was at war with each other. There was widespread public support. World War I on Land After the swift German invasion of France was stopped at the Marne, the race to the sea followed as each side tried to outflank each other ever closer to the English Channel. This left the entire Western Front divided by over 400 miles of trenches, around which the war stagnated. Despite massive battles like Ypres, little progress was made and a battle of attrition emerged, caused partly by German intentions to bleed the French dry at Verdun and Britains attempts on the Somme. There was more movement on the Eastern Front with some major victories, but there was nothing decisive and the war carried on with high casualties. Attempts to find another route into their enemy’s territory led to the failed Allied invasion of Gallipoli, where Allied forces held a beachhead but were halted by fierce Turkish resistance. There was also conflict on the Italian front, the Balkans, the Middle East, and smaller struggles in colonial holdings where the warring powers bordered each other. World War I at Sea Although the build-up to war had included a naval arms race between Britain and Germany, the only large naval engagement of the conflict was the Battle of Jutland, where both sides claimed victory. Instead, the defining struggle involved submarines and the German decision to pursue Unrestricted Submarine Warfare (USW). This policy allowed submarines to attack any target they found, including those belonging to the neutral United States, which caused the latter to enter the war in 1917 on behalf of the Allies, supplying much-needed manpower. Victory Despite Austria-Hungary becoming little more than a German satellite, the Eastern Front was the first to be resolved, the war causing massive political and military instability in Russia, leading to the Revolutions of 1917, the emergence of socialist government and surrender on December 15. Efforts by the Germans to redirect manpower and take the offensive in the west failed and, on November 11, 1918 (at 11:00 am), faced with allied successes, massive disruption at home and the impending arrival of vast US manpower, Germany signed an Armistice, the last Central power to do so. Aftermath Each of the defeated nations signed a treaty with the Allies, most significantly the Treaty of Versailles which was signed with Germany, and which has been blamed for causing further disruption ever since. There was devastation across Europe: 59 million troops had been mobilized, over 8 million died and over 29 million were injured. Huge quantities of capital had been passed to the now emergent United States and the culture of every European nation was deeply affected and the struggle became known as The Great War or The War to End All Wars. Technical Innovation World War I  was the first to make major use of machine guns, which soon showed their defensive qualities. It was also the first to see poison gas used on the battlefields, a weapon which both sides made use of, and the first to see tanks, which were initially developed by the allies and later used to great success. The use of aircraft evolved from simply reconnaissance to a whole new form of aerial warfare. Modern View Thanks partly to a generation of war poets who recorded the horrors of the war and a generation of historians who castigated the Allied high command for their decisions and ‘waste of life’ (Allied soldiers being the Lions led by Donkeys), the war was generally viewed as a pointless tragedy. However, later generations of historians have found mileage in revising this view. While the Donkeys have always been ripe for recalibration, and careers built on provocation have always found material (such as Niall Fergusons The Pity of War), the centenary commemorations found historiography split between a phalanx wishing to create a new martial pride and sideline the worst of the war to create an image of a conflict well worth fighting and then truly won by the allies, and those who wished to stress the alarming and pointless imperial game millions of people died for. The war remains highly controversial and as subject to attack and defense as the newspapers of the day.

Final Strategic Plan

Final Strategic Plan An organization depends upon the strength of its strategic plan to guide the business toward the ultimate goals of fulfilling the need of a customer and making a profit. This is a simple statement; however, the process in building this plan is not simple. In the formation of a company, a mission statement, a vision statement, and guiding principles or values are established in order to communicate to the customer and the employee the purpose of its business. These 3 components are the foundation of the company of which objectives and goals are built. Using tools such as SWOTT analysis to identify strengths, weaknesses, opportunities, threats, and trends, and the balanced scorecard to set objectives, measures, targets, and initiatives, a strategic plan can maintain alignment with the mission, vision, and guiding principles. The strategic plan for Rooms of Taste Tea House has been created and will be further explained in the following sections.Professor Ambrose SwottRooms of Taste Tea House is a small family-owned business which is operated by a mother and daughter partnership employing a small staff of 7 employees. The business is located in a small shopping district of a historic town in southeast Texas whose target customers are mainly female in gender. The tea house offers a select menu based on 5 dining rooms which vary according to the changing themes of each room and is only opened for lunch, Monday through Saturday. Each room can accommodate 16 people based on 4 tables of 4, 2 tables of 8, or one table of 16. Rooms of Taste Tea House also provides services to private events in the evening hours such as wedding rehearsal dinners and adult birthday parties with a wide variety of menu options from which to choose.According to Entrepreneur (2009), "A mission statement defines what an...

Recent changes made to the National Breakfast and Lunch Program Research Paper

Recent changes made to the National Breakfast and Lunch Program - Research Paper Example It is in the process of seeking to ensure that the meals received by children at schools meet the required health standards that the USDA has issued new dietary guidelines, which the school meals should meet. While the new requirements might seem to be too demanding or disruptive of the current school breakfast and lunch program, it is conclusive to say that the new requirements are highly beneficial not only to the school children, but also to the society at large. The U.S. Department of Agriculture (USDA) new requirement standards for the school breakfast and lunch programs provides that children should be served with more fruits, vegetables and whole-grain containing foods, while at the same time being offered low-fat or fat-free dairy products (USDA, 2012). Secondly the new requirements provide that processed meat and processed dairy products should wholesomely be eliminated from the school breakfast and lunch programs, to avoid the adverse health effects that are associated with these type of foods on children’s health (FRAC, 2014). Offering daily plant-based snacks/salads as an option for all children eligible for the NSLP, which constitute of fresh garden salad-bars, as way of ensuring the provision of fiber-based whole meal diet for children (FRAC, 2014). The other recommendation of the new NSLP requirements is that the schools should ensure to offer low-fat, fat-free or nondairy milk on a daily basis as an option for all children eligible for the NSLP, where soy milk; a plant-based nondairy milk, has been recommended as the new milk beverage that schools should offer to the children, owing to the potential health benefits that are associated with this nondairy milk (FRAC, 2014). The other requirement by the USDA revised school food programs provide that the schools should increase their annual food and nutrition classes to a minimum of 50 hours per academic year (USDA, 2012). This recommendation has been established on

Olympus corporation scandal 2011 and corporate governance failures Coursework

Olympus corporation scandal 2011 and corporate governance failures - Coursework Example counting standards for accounting investments , poor play by institutional investors , non-existence of strong take-over codes and the role of statutory auditors to certify the accuracy of company accounts (Tricker & Tricker 2014:176). This research essay will examine how Olympus Corporation was organised , will discuss in-detail about the prevention of such scams in future in Japan by suggesting suitable measures by strengthening the existing corporate governance codes of Japan. The Olympus Corporation (hereinafter will be referred as OC) scandal was related to financial reporting, which offers an opportunity to throw some light how both practical and theoretical issues were the causes for the reform in the Japanese corporate governance model. Japan’s continuous reluctance to appoint independent directors- the concept which was introduced in the U.S. on the pressures from global institutional investors in the 1990s was one of the reasons for the failure of corporate governance in Japan. The main aim of the corporate governance should address risk management and conflicts of interest instead of concentrating mainly on enhancing performance of the business (Schreck 2009:57). In the absence of independent monitors to make any probable monitoring of management, it is really not practical to make corporate governance more vibrant. A good operating environment would include updated information disseminations, strong implementation, especially through priva te litigations and entrusting active roles to external auditors (Woodford 2012:2). OC establi shed a tobashi scheme to transform its losses off the balance sheet of Olympus. A A tobashi scheme is a financial scam where the losses incurred by a company are camouflouged by an investment firm by transfering them between other fake or genuine clients or the portfolios. Cayman based companies were acquired by paying abnormal acquisition and management fees. When Michael Woodford, a British, who was appointed CEO of