The Environmental Issue of Overpopulation Free Essays

The Environmental Issue of Overpopulation Jakira West June 10, 2012 The Environmental Issue of Overpopulation over the long haul and our world’s populace keeps on developing, overpopulation is turning into an intense issue meriting the highest affirmation and thought. Since the beginning swarming of the earth and the abuse of the world’s characteristic assets has barely been a primary concern. Today in any case, with a populace of 7 billion individuals and tallying, the diminishment of the earth’s assets has become a more difficult issue than any other time in recent memory. We will compose a custom article test on The Environmental Issue of Overpopulation or on the other hand any comparable point just for you Request Now As per the Environmental Protection Agency, overpopulation happens when a population’s thickness surpasses the limit of the earth to flexibly the wellbeing necessities of a person. At the end of the day, overpopulation happens when the measure of people surpasses the measure of assets the people require so as to fulfill their most essential needs. Overpopulation has become an issue on the grounds that our earth can unfortunately give a limited amount of much for the sustainment of each human life. Before, increasingly industrialized and populated nations have been fundamental supporters of the contamination and pillaging of the Earth. The United Nations reports that populace increments have eased back and even halted in spots, for example, North America, Japan, and Europe. In any case, the development in populace of spots, for example, sub-Saharan Africa and south and western Asia has been a huge factor in the expansion of the world’s populace. â€Å"Industrialized nations in the past have done a lot of looting and contaminating. Yet, today most such issues happen in creating nations generally called the Third World, which likewise happen to be the territories of most prominent populace growth† (Nat Geo). The worldwide populace increases at the pace of 78 million individuals for each year. An issue inside the issue of overpopulation is the way that the quickest developing nations are the least ready to manage the cost of their enormous populaces. â€Å"Africa’s populace has significantly increased since 1960 and keeps on becoming the quickest. Europe had twice the same number of individuals as Africa in 1960. By 2050 specialists gauge there will be three fold the number of Africans as Europeans† (Nat Geo). The possibility of more individuals may not appear to be a serious deal, yet it is a gigantic arrangement when everyone’s most essential needs can't be met on the grounds that there are such a large number of individuals. The United Nations accepts that as the 21st century draws near, in excess of a billion people will come up short on their most fundamental needs. About three-fifths of the 4. 8 individuals in creating nations need sanitation and different needs all things considered. In 1798, British financial analyst Thomas Malthus proposed the hypothesis that populace development would outperform that capacity to create food, and this, he stated, would prompt war, starvation, and illness (Nat Geo). Contamination, misuse of common assets, and deforestation are only a couple of the impacts of overpopulation. Another negative part of overpopulation is the issue of waste administration. More individuals implies progressively waste, and increasingly squander implies that a genuine advancement in squander the board must happen. In any case the poor administration of waste will prompt enormous illness episodes. Other than this, progressively squander additionally implies more contamination. Consistently the United Nations watches a World Population Day. On this day there is incredible exhibit, the administration authorities issues proclamations in regards to eradication programs, and the media has a field day with the discussion of elimination techniques. Numerous individuals are worried with respect to the subject of overpopulation and some accuse overpopulation as the genuine reason for neediness and underdevelopment. Be that as it may, there are those that don’t see the subject as a danger and that the realities ought to be completely assessed before making such cases. Doug Allen, senior member of the school of Architecture at Georgia Institute of Technology, accepts that overpopulation isn’t a genuine concern seeing as how planners and urban structure specialists don’t even consider the hypothesis when they construct their models. He additionally proceeds to refer to the falling birthrates in urban populaces, for example, Italy as additional evidence. Numerous specialists have guaranteed that the issue isn't an excessive number of individuals and that in opposition to mainstream thinking, total populace development is really declining. As indicated by UN figures, the 79 nations that include 40 percent of the world’s populace currently have richness rates too low to even consider preventing populace decrease. As per Dr. Osterfeld of St. Joseph’s College in Rensselaer, Indiana, â€Å"by important measure the world is really getting generally less populated (Jan). In spite of the conviction that the world isn't turning out to be overpopulated, the world’s populace has been expanding since the eighteenth century. Populace has risen six-crease in the previous 200 years and this has been made conceivable by blasts in profitability, assets food, data, interchanges, science, and medication. As far as anyone knows, the six-overlay increment is in this manner overshadowed by the eighty-crease in world yield during the equivalent 200-year time frame. The current overpopulation madness started in the sixties with Paul Ehrlich who composed the book â€Å"The Population Bomb† and scared millions with predictions of starvation, passing, and pulverization (Jan). Ehrlich anticipated increments in starvation, waning and increasing costs of regular assets, heaps of waste, and ecological annihilation, which are all happening at this very moment. As per the U. S. Enumeration Bureau’s International Data Base, constantly 2050, India will supplant China as the world’s most populated nation (Hoevel). This will occur because of each country’s quick populace development rate. In the event that India and China keep on developing at their present rates, their nations will become overpopulated and their assets will become imperiled. The leader of the Population Institute, Lawrence Smith, accepts that the most exceedingly awful conceivable consequence of overpopulation would be the diminishment of new, clean water (Hoevel). I totally concur with this in light of the fact that clearly no living being can be so without water. New water is a significant and lessening asset. Two percent of the earth’s water is new and 1. 6 percent is solidified in polar ice tops and icy masses. A colossal issue we will have sooner rather than later is the manner by which the expanding populace will share not exactly half percent of the earths usable freshwater. All things considered, uranium will likewise turn into a significant and decreasing asset on the grounds that the atomic force produced by uranium is utilized to run seawater desalinization plants (Mills). Probably the greatest issue with the developing populace rate is that it implies there will be a lot more mouths to take care of. Starting at this moment, we need more food to do that, so we should develop more. To develop more food, we should respect arable terrains and discover all the more new water, and we will likewise require progressively atomic vitality (uranium). Potash will likewise turn into an important and reducing asset since it is one of the macronutrients basic for plants to develop and flourish. Potash is a significant wellspring of potassium, which is found in each plant cell. The expansion utilization of plant supplements will be best in expanding crop yields even with an expanding worldwide populace and water deficiencies (Mills). Taking everything into account, overpopulation has various impacts and will cause a bunch of chain impacts. Researchers, financial specialists, and speculators the same all observe imperative issues excited by the development in our populace. It is a genuine issue since it will prompt the depletion of our previously reducing common assets just as sickness flare-ups and significantly more contamination. Innovation has battled to stay aware of and watch out for the issue of overpopulation, yet the test to discover progressively effective and ecologically agreeable approaches to safeguard the earth and feed the world despite everything remains. Our normal assets must be saved and utilized proficiently. While a few nations are gaining ground inside their own outskirts to end the issue, the main answer for the issue of overpopulation is for the countries to meet up and choose a common, others conscious, and naturally neighborly approach to progress in the direction of the administration and conservation of the earth and her assets. Works Cited Hoevel, Ann. â€Å"Overpopulation Could Be People, Planet Problem. † CNN. 25 Sept. 2007. Web. 19 May 2012. http://articles. cnn. com/2007-0925/tech/overpopulation. overview_1_world populace institutepopulation-gauges? s=PM:TECH. Hut depicts some likely impacts of overpopulation and refers to dependable references. India will supplant China as world’s most populated nation by 2050. There will be 9 billion individuals by 2050. Features issues of freshwater shortage and waste administration. Hopkins, James. â€Å"Overpopulation: The Human Population Crisis. â€Å"Overpopula tion: The Human Population Crisis. Web. 19 May 2012. http://www. cosmosmith. com/human_population_crisis. htm. Hopkins portrays the issue of overpopulation from a numerical and logical outlook. Exponential development is applied to human populace. Analyzes past populace development to late development. States that human populace will arrive at 8 Billion by 2028. Portrays conveying limit. Looks at populace development in third nations to that of rich nations. Portrays nature â€Å"a the equalization of presence. † Jan, Abid Ullah. â€Å"Overpopulation: Myths, Facts, and Politics. † Overpopulation:Myths, Facts, and Politics. Web. 19 May 2012. http://www. albalagh. net/populace/overpopulation. shtml. This source is significant on the grounds that Jan sees overpopulation from an alternate stance. Accepts total populace is really declining. Reviews â€Å"hysteria† starting during the 60s with

Danny and the Ring Essays

Danny and the Ring Essays Danny and the Ring Essay Danny and the Ring Essay Despite the fact that the spring Sun was protesting in the streets. the air current despite everything made Danny’s nose so cool that it wouldn’t quit running. The climate forecaster said that it was venturing out to rain in this way. in any case, so far the daylight made him squinch his eyes as he strolled. Each twenty-four hours. Danny must be grinding away by 7:30 in the forenoon. furthermore, he had neer been delinquently. He strolled up the solid stairss to the entryway of the memorial service place simple. taking consideration non to stumble on the in the middle of measure. which had a major split in it. At the point when he got to the entryway. he cleaned his olfactory organ with his arm. thus bungled for his specific key. There wasn’t whatever else in his pocket. in any case, Danny still bumbled in any case. A moment in this way. he took the key which was on a long shoe trim twine and opened the overwhelming wooden entryway. recoiling at the squeak that slice through the quiet of the cool April forenoon. Danny took his occupation actually genuinely. what's more, was sensibly acceptable at it. The pay was bounty to help pay for his room at the Special House where he lived. what's more, he preferred his old buddy Dr. Jacob that worked with him in the basement. Jacob showed up at the burial service place each twenty-four hours about an a large portion of a hr after Danny got at that place. He thought Danny was a decent youngster. what's more, he loved the way that despite the fact that he had Downs Syndrome. Danny took to the occupation great. One thing he couldn’t comprehend is the manner by which he made it each forenoon at the equivalent definite clasp as expected. Jacob took a shot at the natural structures first floor. securing them prepared and prepared for sing. Danny would come in and brush. swab. what's more, all around tidy up the workshop. The initial twenty-four hours that Danny came in to work. he saw Jacob connecting hosieries to a natural structure. Danny was astonished. however extremely unagitated and understanding. wanting to compute out exactly what Jacob was doing. After Jacob attempted to give Danny an outline of what he was making and why. Danny just revealed to him that he didn’t get it. yet, that he was a hell of a doctor. After that. Jacob had become Dr. Jacob. Danny was at that point began when Dr. Jacob had shown up that forenoon. The bucket was drawn with new hot sudsy H2O. what's more, the greater part of the floors had just been cleared. Danny was obtaining the swab prepared when Dr. Jacob got off the lift. Danny welcomed him with his commended grinning. also, went to upset his manus as he did each forenoon. Hands are altogether full today Danny. permit me procure over to the counter and dab off my material. The unfertile smell of cleaner grouped in with the waiting methanal drifted it’s way around Dr. Jacob’s olfactory organ and told his encephalon that it was clasp to secure to work. He dropped off his jacket and tiffin thus went to Danny. who was standing by quietly for his forenoon handshaking. Here ya travel Danny. what's more, an acceptable forenoon to you unreasonably. They shook authorities and Danny had returned to work again. The quiet was terrible down at that place in the keep. as it was here and there called. Dr. Jacob went to get down up the Mr. Espresso. thus turn on the remote. You realize you can turn this on when you arrive Danny male youngster to give you a few tunes to work to. redress? Dr. Jacob said. Not till your here Dr. Jacob. No remote till your here. Your java is about prepared. Got the chance to procure back to work now. Danny grinned with his entire face. eyes what not. He turned and got the swab and started to dunk it and ringing it out. securing prepared to wipe up the changing area. That was the room that Dr. Jacob couldn’t base. He could deal with the dead. treating natural structure liquids and what non. without instability. Be that as it may, there was something eldritch about procuring them dressed for the last clasp. complete with hair dos’ and all that he only couldn’t stomach. That occupation was left to the dull feline. Joe. He was gone before six each twenty-four hours. what's more, got at that place at roughly ten at dim. Joe accomplished sensibly great work. indeed, even made up the women with lip rouge what not. be that as it may, Dr. Jacob attempted to maintain a strategic distance from the entire nation on the off chance that he could. He put some cream pitcher in his java. what's more, turned up the remote a spot. what's more, took a seat at his work area to reevaluate the records that accompanied every natural structure. He was taking a shot at his second cup when he heard Danny cry. Dr. Jacob hopped up. slanting his java on his white sterile garment. also, went to the changing area. He had neer heard Danny howl that way. furthermore, he thought something was extremely mistaken. He strolled however the double entryways and discovered Danny sitting in the corner. influencing to and fro. Danny. what was the deal? What’s inaccurately? Please up Danny male youngster. state me what’s going on? The woman said she required her chiming back. She said give it back to her. She was a piqued woman. Danny. there’s no 1 else down here however you and me. The lift hasn’t moved each of the twenty-four hours. There can’t be any woman in this basement. Did you get terrified by one of the natural structures down here? Do you want to travel place? No. I will obtain back to work. Your right. Larissa is gone at this point. I’m remorseful Dr. Jacob. Danny cleaned himself off and got the swab. also, fired right up again the last known point of interest. Dr. Jacob took a long articulation around the room. be that as it may, didn’t see anything strange. Danny had quieted down. about as though nil had occurred. Dr. Jacob shook it off and returned to his work area. also, chose to name Joe and ask him on the off chance that anything had been going on the dim previously. The telephone rang multiple times. so a stupefied voice was on the other terminal. Hi? This should be of import. I’m kiping. Hello Joe. this is Jacob down at the spot. Anything eldritch happen last dull? No interference ins or anyone spying about in the basement changing area? What? No grown-up male. Only worry of course. Had two biddies to make up last dull. For hell's sake. it was kinda moderate. Something going on for sure? No. Danny got went nuts. Said something regarding some woman named Larissa that needed her ringing back. I looked about and at that place ain’t figure else in here however us. The entryways upstairs dosen’t detached until ten in the forenoon. I simply figured you may of known something. Travel back to bed Joe. on the off chance that anything comes up I give you a cry. I’ll come in early this evening. investigate the topographic point out. See ya Doc. Dr. Jacob hung the telephone again into topographic point and got up to get down chipping away at the primary customer of the twenty-four hours. At lunch period. Danny went place. also, Dr. Jacob went upstairs to investigate in with the chief. He referenced what occurred with Danny. also, inquired as to whether he knew anything about a miss named Larissa. The executive had no idea. in any case, inquired as to whether it was such a decent idea holding Danny working at that place. especially with his ain key. Dr. Jacob went outside with the chief to the stopping group. where the massive old Swann’s mark stood. The Sun had concealed itself behind a thick mass of mists. also, the air current had prepared another score. There is nil off base with Danny working here. he does a snake pit of an occupation. I took him on so ya. he’s my obligation. In the case of something occurs. it’s on me. Dr. Jacob stood his property as meager dabs started falling on the clearing of the stopping clump. Up until this point. there hasn’t been any employments. in any case, similar to I cautioned you from the beginning. The principal cut he messes up. he’s gone. the chief huffed. I got you. there won’t be any occupations. Joe’s coming in early only to investigate everything out. so I may stop around a little rock earth he arrives. On the off chance that you don’t mind. The chief feigned exacerbation. balanced his suit. what's more, strolled once again into the spot. Dr. Jacob considered holding a smoke. be that as it may, the downpour really began kicking in. what's more, it was getting colder. He chose to head back in to work. At the point when he got off the lift and set out toward the work even exhibit. he thought he heard individual snuffle. He shouted to see who was at that place. Danny came out from around the bend. with an irregular demeanor all over. Danny. I thought you went place. What are you making here? I returned to help Larissa. She’s tragic. I don’t like to see a woman call. Would we be able to give her back the ring now? Dr. Jacob clarified that there was figure at that spot named Larissa. what's more, he knew nil about a ring. Danny approached in the event that he could stay for a spell and articulation for Larissa’s ring. also, despite the fact that everything in Dr. Jacob’s head let him know non to. he disclosed to Danny that he could. A pair hours accordingly. the telephone rang. Dr. Jacob addressed it. Hello Doc. I was accepting about what you asked me before. what's more, one of those biddies I did last dim had a toe ring on it. I took it off when I put her places on. what's more, I don’t think I set it back on. Cause you to accept a family part came searching for it or something? Mabey that’s what cracked Danny kid out. Look on the highest point of the clothes rack. I’m gon na obtain another hr of shut oculus in before I descend. Dr. Jacob disclosed to Danny where to look. also, they found the ring. Danny headed toward one of the natural structures and set the ring on the little finger. Danny gazed toward Dr. Jacob and gave him one of his commended smilings. I think she’s cheerful at this point. Much obliged to you Dr. Jacob. Danny jumped on the lift and headed up. Dr. Jacob checked the name on the natural structure. Laurie Essa. Larissa.

Top 10 Tips for Communicating With Us No. 1 Use the Same Email Address and a Descriptive Subject Line COLUMBIA UNIVERSITY - SIPA Admissions Blog

Top 10 Tips for Communicating With Us No. 1 Use the Same Email Address and a Descriptive Subject Line COLUMBIA UNIVERSITY - SIPA Admissions Blog Updated: March 2016 We do our best to keep up with the volume of inquires and applications our office receives but the reality is that size of our staff and the number of inquiries/applications makes it hard to keep up.  In 2010, I posted a “Top 10” list with the intent of helping applicants to receive the most efficient service possible from our office.  We know you want answers quickly and we want to do everything in our power to make that possible. The list I compiled is still solid but I will update it with a bit of new information.  I hope this list will help you strategize as you communicate with the Office of Admissions, search for information, and apply.  I will post 10 entries over the next couple of weeks and then compile them into a single entry for future reference. In reviewing all of the entries please understand that I am not in any way trying to dissuade you from contacting our office, rather my hope is to provide information that will allow you to receive a response as soon as possible and avoid delays. Number 1: Always use the same email address when communicating with our office this includes the email you use when you submit your application and use a descriptive subject line. This might sound obvious, but in my experience it is common for people to have at least three email addresses:  their personal email address, their work email address, and their alumni email address. It is highly recommended that you pick one and use the same email address the entire time you communicate with our office and that this email match the email listed on your admission application.  This helps us to research your situation in the quickest and most comprehensive manner possible.  With several thousand people applying, just finding someone’s record can be a challenge. The first thing I do when I start to research an applicant’s inquiry or question is to plop the email address into my search bar.  If all of the emails are from the same account the process is greatly simplified and I am able to provide information in the most accurate and timely fashion possible. Also, I cannot tell you how many times someone has emailed our office with a question and used a different address than the one on their application.  When looking someone up in our system  I do so by email address.  Thus if you email with a different address than the one you used when applying it takes much longer to pull up the appropriate application record. From personal experience I recommend against using your business email address. The primary reason is that if you are admitted to SIPA you are going to leave your employer and your email account will be terminated.  Using your personal email address will avoid complications that can arise when you might request an email address change.  While it is possible to update your email, we have several software systems so it can take time and possibly lead to missed communications. Do not be tempted to use an email address that you think will impress us.  For example you might feel that you should use your work email address because it looks “impressive.”  Rather use the email address that you consider to be your permanent address and one that you check frequently.  It is far less impressive to have to amend your record in our systems over time- consistency is what impresses us. And finally, be sure to be descriptive in your subject line. It helps prepare our office as to what your email is regarding, and it is extremely helpful for your subject to be clear if we wind up having to forward it to another department or recipient. It should be obvious from the start what your email contains. We can quickly respond to and find information regarding an email with subject lines such as “Question regarding TOEFL Waiver” or “Additional Transcript from Undergraduate Institution” than we can read through emails with a subject line that simply reads “Question” or “Materials” I do have two bonus tips. First, please include your email address in the body of your email â€" for example below your name (an email signature with your email included is highly recommended).  Sometimes emails get forwarded to other parties and only the body gets sent along.  If I just get the body and the header is left off, we have no email address to respond to and this leads to delays while we try to track down email contact information. From my experience this is a very common problem when people forward me emails from their Blackberry or mobile phone.  I cannot tell you the number of times a SIPA faculty or staff member has forwarded me a message and there is no visible email address.  So, just to make sure, I recommend setting up an email signature that includes your full email address. Second, make sure to check your junk mail box every now and then.  Every once in awhile someone will send me a message and it will inexplicably end up in my junk email.  I recommend that you add our email address to your “approved sender” list and check your junk mail every once in a while to ensure our messages are not being sent to where you will not be able to view them in a timely fashion.

Unique Juvenile Situations Faced by Correctional Officers

RUNNING HEAD: UNIQUE SITUATIONS WHEN DEALING WITH JUVENILES Unique Situations When Dealing With Juveniles Corrections Professor Sunshine Richards Juvenile crime rates have been a main concern for law enforcement officials throughout the past several decades. â€Å"Over the past several decades, the number of juvenile arrests have been relatively stable except for increases in juvenile violent crime, as murder arrests for juvenile offenders increased by 93 percent during the 1980s and arrests for aggravated assault increased by 72 percent (Seiter, 2011). With that being said, many questions have been raised as to what is causing these increased crime rates and how are law enforcement personnel handling the situation. This paper†¦show more content†¦If a child is raised around that type of environment then they will feel more pressured or obligated into having to join a gang. Some children from broken homes might join a gang to get the sense of brotherhood and knowing someone else is there to have their back. One of the largest battles in America is against drug problems. Drugs use among teenagers has become very com mon over the last decade and a leading cause to violent or criminal behavior. One main theory suggests that the increase in juvenile violent crime is due to drug accessibility such as crack cocaine. â€Å"Crack cocaine is an extremely addictive drug and can result in violent behavior by those using it† (Seiter, 2011). Many juveniles who get addicted to drugs will often get caught up in criminal behavior such as drug dealing and use of weapons. Eleven different cities reported that there was a 40 percent increase of juvenile males in possession of handguns who were associated in the illegal drug market (Seiter, 2011). As juvenile crime became more and more of an issue over time, authorities had to figure out a way to handle the situation. Because of this, the juvenile justice system was created. â€Å"Juvenile justice system is a system to handle juveniles separate from adult offenders, based on the concept of parens partiae, which was used as the basis for giving the court a uthority to take overShow MoreRelatedJuvenile Justice System Is The Fundamental System1840 Words   |  8 PagesThe Juvenile Correction System is the fundamental system used to address and deal with youth who are caught and convicted of crimes, such as murder, robbery, and aggravated assault. The juvenile justice system gets involved in delinquent behavior through police, court, and correctional commitment. Throughout history, many individuals have tried to change the policies and process of the juvenile correction system. 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ClearlyRead MoreHistory of Social Work18530 Words   |  75 Pagesunderstanding contributions of pioneers of Social Work Understanding William Beveridge Contribution that shaped global welfare policies Understanding the historical development of various fields of social work –Medical Psychiatric Social Work, School/Correctional Social Work etc Understanding the evolution of Social Welfare in India, largest democratic welfare state in the world 4 S.Rengasamy-History of Social Welfare / Social Work Understanding History through Historical Phases UnderstandingRead MoreMedicare Policy Analysis447966 Words   |  1792 Pagesdescribed in paragraph (2). 4 ‘‘(2) GOALS FOR FINANCIAL AND ADMINISTRA- 5 TIVE 6 under paragraph (1) are that such standards shall, 7 to the extent practicable— TRANSACTIONS.—The 8 goals for standards ‘‘(A) be unique with no conflicting or re- 9 dundant standards; 10 ‘‘(B) be authoritative, permitting no addi- 11 tions or constraints for electronic transactions, 12 including companion guides; 13 ‘‘(C) be comprehensive, efficient and

Characters in the General Prologue to The Canterbury...

The Canterbury Tales are essentially a Chaucerian satire; the author sets out to deliberately upset the social order present at the time and proceeds to mock the faults innate in the characters. Chaucer gives a compressed view of characters such as the Knight and the Monk; in their descriptions, a preview of the kind of stories we can expect from these people is given. Take for example the Miller; his physical description alleviates him as a thick brute with a filthy mouth that was `moost of sin and harlotries, sufficed to say that his tale is one of adultery and sinful behaviour. However, Chaucer is not always as straightforward as this in presenting the pilgrims to us. His effective policy in unhinging the social hierarchy involves two†¦show more content†¦This Knight could always be depended on to be at the fore of battle in his service to his lord, in fact he does this so exceptionally well that he appears to have the talent for travelling with an impressive speed! He da red never to utter a word of rudeness and behaved meekly whilst in the company of those not engaged with him on the battlefield. In keeping true to the tradition of his profession, his dress was `nat gay, while his horse was considered good, however this is permitted, as it is essential to his success. `And thereto hadde he ridden, no man ferre, as wel in cristendom as in hethenesse once the audience reaches these lines, Chaucers sarcasm is in such a wholesome state that only a fool could fail to detect it. The course of the Knights expeditions may be believable in modern times, yet on horseback in the middle ages, youll forgive me if I scoff at its credibility. The agenda of the Knights conquests are put into questioning. `Throughout the Prologue, one set of values is being opposed to another with the most deliberate though subtle, craft: - generosity and charity are set against greed and self indulgence....honesty against thievery and double-dealing (Major, p.161). Claiming to be a crusader of Christendom, his general practice is exposed by Chaucer the poet. `This ilke worthy knight hadde been also somtyme with the lord of Palatye agayn another hethen in Turkye. Chaucer suggests that our worthy knightShow MoreRelated Chaucers Canterbury Tales - The Character of the Parson Es say596 Words   |  3 PagesThe Character of the Parson of Canterbury Tales      Ã‚   Geoffrey Chaucer is considered by many critics as the father of English literature.   His literary masterpiece was The Canterbury Tales.   In these tales, Chaucer writes about pilgrims who are on a journey to Canterbury.   Each pilgrim has a tale that they tell on this journey.   Chaucer expresses themes and messages through the characterization of each pilgrim.   Through the Parson, one of the pilgrims, Chaucer is able to portray the life ofRead MoreGeoffrey Chaucers The Canterbury Tales1030 Words   |  5 PagesGeoffrey Chaucer’s The Canterbury Tales is a collection of several tales that are all told by different characters and all convey different messages. The story presented in the general prologue is that a group of pilgrims is traveling to the shrine of St. Thomas Becket, and during their journey they take turns telling tales and talking about themselves. Chaucer uses the pilgrims to express his beliefs, about religion, marriage, social class, and many other topics. One of the pilgrims is the MancipleRead MoreGeoffrey Chaucer View and Change on Judgement968 Words   |  4 Pagesthe church, gender differences, and hypocrisy. He wrote about these problems in a set of tales widely known as The Canterbury Tales. The first is The General Prologue which describes a pilgrimage to Canterbury that many people endure, but on this specific journey, twenty-nine different people travel together to Canterbury. He uses two types of satire to relinquish these opinions, juvenile and horacian. A general definition of satire is saying one thing, but meaning another. The author Cynthia justifiesRead MoreEssay on Geoffrey Chaucers Canterbury Tales1261 Words   |  6 PagesGeoffrey Chaucers Canterbury Tales The Knight, Squire, Prioress, The Monk and the Friar are defined by their settings in Geoffrey Chaucer’s Prologue to The Canterbury Tales. 1. Portnoy says in his article in the Chaucer Review that The General Prologue is like a mirror reflecting the individuals appearance which then defines the character of that person.(281) 2. Scanlon backs up Portnoy in his article from Speculum by saying †¦Characters descriptions somehow emerge inevitably fromRead More Character Analysis of The Wife of Bath of Chaucers Canterbury Tales1623 Words   |  7 Pages Character Analysis of The Wife of Bath of Chaucers Canterbury Tales The Canterbury Tales is Geoffrey Chaucers greatest and most memorable work. In The Canterbury Tales, Chaucer uses a fictitious pilgrimage [to Canterbury] as a framing device for a number of stories (Norton 79). In The General Prologue of The Canterbury Tales, Chaucer describes in detail the pilgrims he meets in the inn on their way to Canterbury. Chaucer is the author, but also a character and the narrator, and acts likeRead MoreChaucers Canterbury Tales741 Words   |  3 Pagesreference to one of The Canterbury Tales discuss, what means Chaucer uses to create the highly individualized (and often comic) characters and how successful is his creation. The Friar from The Canterbury Tales Geoffrey Chaucer was a master at creating highly individualized characters who are often comic and realistic at the same time and always have good traits as well as bad ones. The aim of this essay is to demonstrate this ability on the example of the Friar from The Canterbury Tales who is one of theRead MoreAnalysis Of The General Prologue To The Canterbury Tales Essays1044 Words   |  5 Pagespractice. 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Pro Terrorist Torture Free Essays

September 11, 2001, is a moment frozen in time. It was on this day that the world seemed to stop turning, and its course would never be the same again. It was the day of the largest organized attack on American citizens that took the lives of 2,976 innocent everyday people (attention grabber). We will write a custom essay sample on Pro Terrorist Torture or any similar topic only for you Order Now It not only destroyed buildings, it destroyed lives. Not only the innocent lives of the thousands murdered in the burning buildings were destroyed, but the lives of their families were destroyed, and their hearts became filled with hurt and loss. As a result of this unthinkable attack on our country, the lives of thousands of American Soldiers and their families would soon be affected as well The war that 9/11 spun Americans and the rest of the world into was not a regular war in a regular country with regular soldiers. This war was one in which our brave men and women took on a radical religious band of terrorists who hide in caves, hide behind women and children, and strap bombs to themselves just to harm and terrorize others. These people continue to threaten American safety and liberty each and every day and were responsible for the most bloodshed on American soil in a single act of war. These people want nothing more than to harm innocent people and their families and will stop at nothing to do so. So when these terrorists who wear no uniforms and claim no country are captured, some argue that they deserve to be treated humanely. The fact is, they have information that could save thousands of American lives. However, they are so passionate about their cause; such information is not easily obtained. Therefore, the United States has the right to torture prisoners of war (suspected terrorists) in order to acquire vital information that is required to protect our country and its citizens. Terrorists are not regular soldiers in a regular war. They do not even merit POW (prisoner of war) status as stated by the Geneva Convention passed by the United Nations and approved by the Supreme Court. Colin Powell stated that â€Å"bestowing POW status on detainees who do not meet the clear requirements of the Geneva Convention would undermine the rule of law giving equal protections and privileges to all combatants regardless to their respect to the law. † This is not a regular war because we are not fighting against a country; we are fighting religious extremists. Terrorists are not part of an organized military, have no uniforms, and do not represent a country or legitimate state, and therefore, are not protected nor deserved to be rotected under the Geneva Convention. Despite the agreed Geneva Convention, this nine-year war has resulted in different opinions on how protocol should be run halfway across the globe in our country. A very prominent issue between politicians today is the issue of torture. Torture sounds like a horrible word, and when spoken the thought of inhumane treatment, pain, and misery come to mind. But there are different forms and types of torture th at are not so cruel. The United States has been accused of using a form of torture on suspected terrorists known as stress and duress. But this form of torture is, as defined by the Supreme Court, neither inappropriate nor inhumane by any means. (establish credibility/ source #2, quote supreme court) â€Å"Stress and duress is a form of torture that includes: psychological and physical pressure on suspects through methods such as sleep deprivation, covering head with hood to cause disorientation, and pinning prisoners in uncomfortable positions for hours. † This is considered a form of torture. It is sad to think that American citizens who are more worried about being politically correct than the safety of our country and their friends and neighbors are speaking out against these insignificant pushes that soldiers perform on prisoners of war. Videos come out from Iraq and Afghanistan of terrorists slowly cutting off the heads of our brave men and women protecting freedom. It is odd to think that terrorists decapitate and inhumanely kill and murder our soldiers and there is fuss when our soldiers keep a terrorist with American blood on his hands deprived of sleep for a week. It is nice to know that our country still cares about and supports our men and women in uniform. As stated by a poll conducted by Rasmussen (source #3): â€Å"58% of U. S. voters say water boarding and other aggressive interrogation techniques should be used to gain information from the terrorist who attempted to bomb an airline on Christmas Day. † (Rasmussen) T hat means that over half of our nation supports interrogation methods that are more severe than the methods that others in this country are upset about. Also, the military is not torturing terrorists just to torture them because they do not like them or want revenge. Terrorists are being â€Å"tortured† for information such as future plots, hiding places, sources of weapons, etcetera that is needed to simply protect our men and women overseas and our citizens who call this great country home. Some opposition goes so far as to demand American rights for terrorists who want to kill Americans and who hate this country. A Counsel member for Human Rights Watch, Katherine Bierman, (cite source #4) is quoted saying â€Å"If you’re going to sentence them, there has to be a fair trial [this] amounts to nothing more extravagant than giving the defendant the chance to defend himself, not forcing him to incriminate himself and insuring he’s not tortured– the elements of what an ordinary citizen would consider a fair trial. † (quoted in Katel 6) There are many scary and utterly ridiculous elements in this quote. First, as established above, â€Å"torture† is not being used on suspected terrorists– they are using stress and duress to extract information. Secondly, terrorists openly express their hate for this country and say they are proud of their actions; none have incriminated themselves by nothing more than the truth. A terrorist is not going to bluntly admit to something he/she did not do, even if he was severely tortured which they are not. Government documentation, the definition of the word torture, and 58% of our nation can prove that. Not to mention, a trial is costly. To fly a terrorist to our country to have a so-called â€Å"fair trial† is ridiculous and costs the people of this nation hard earned money to have this man put on trial. Not only is it costly, but it brings him/her into the country that his leaders and fellow terrorists spilt blood in. It is not only ethically incorrect to pay American money for these terrorists to have American rights; it is unconstitutional to not give someone a fair trial. Can someone realistically say that a terrorist will receive a fair trial in the country he tried to commit terrorist acts against? What jury of American citizens would find this man innocent? What judge will set him free? And even if by some horrible miracle this murderer is set free- what happens to him? Does he freely walk our streets, or do our citizens spend yet more money to fly this man back home so he can go back to plotting against us? Finally these are not ordinary citizens, let alone even citizens. By no means does a foreign murderer against our citizens get the luxury of the rights he would have if he were a citizen. As stated by an American General Tommy Franks (source citation) , â€Å"I don’t want a soldier when he kicks down a door in a hut in Afghanistan searching for Osama bin Laden to have to worry about whether when he does so and questions the individuals he finds inside who may or may not be bin Laden’s body guards, or even the individual himself- he’s got to advise them of their rights before he takes a statement† (quoted in Katel 6). â€Å"If you are intentionally inflicting pain on someone, then you are torturing them period,† (Masci 5) Human Rights leaders declare. But the politically correct opposition fails to determine the definition of pain. Pain is defined in the dictionary as (source dictionary) â€Å"the acutely unpleasant physical discomfort experienced by somebody who is violently struck, injured, or ill. † When a linebacker sacks the quarterback in a football game and puts the quarterback out of the game for a little bit with a rolled ankle, did he torture him? Or when children are playing dodge ball at school and a child is given a bloody nose, did the child who threw it torture the other child? Absolutely not. My point? Torture is inhumane treatment that causes severe and sometimes permanent damage to another human being through psychological threats and physical beatings, not by sleep deprivation. There is a difference between torture and inhumane treatment. Causing someone stress or discomfort is not torture. Terrorists are a serious threat to our nation, citizens, beliefs, and safety. They do not deserve our rights, trials, and should be â€Å"tortured† by means of stress which is considered humane. The United States will not stoop to our enemy’s level and cruelly and brutally torture our prisoners of war. The time of war is not the time to be politically correct, but the time to take a step back and look at the big picture, the one in which our country has the right to freedom win the war on terror so the world will be a safer place. It is up to us to maintain and protect our freedom and safety. These are the facts, and these are the views of opinions from both sides of this fragile issue. Now you know, and it is important as American citizens to be informed and aware so we can elect people that will do the right thing in our eyes and defend freedom in the way you see it best. Works Cited Barber, Ben. â€Å"The POW Predicament. The American Legion. 1  Aug. 2002:  (pg 1). Career and Technical Education,  ProQuest. Canyon Ridge High School Library. 17 Feb. 2010. lt; http://proquest. umi. com Katel, Peter, and Kenneth Jost. â€Å"Treatment of Detainees. † CQ Researcher 16: 29 (25 Aug 2006): 673-696. (pg6) CQ Researcher Online. 17 Feb. 2010 . Masci, David, and Patrick Marshall. â€Å"Civil Liberties in Wartime. † CQ Researcher 11: 43 (14 Dec 2001): 1017-1040. CQ Researcher. 17 Feb. 2010 . Masci, David. â€Å"Torture. † CQ Researcher. 13: 15 (18 April 2003): 345-368. (pg 3, 4,5) CQ Researcher. 17 Feb. 2010. http://library. cqpress. com/cqresearcher/cqresrre2003041800 How to cite Pro Terrorist Torture, Papers

Life Of Charlemagne Essay Example For Students

Life Of Charlemagne Essay Charlemagne1. The Merovingian FamilyThe Merovingian family, from which the Franks used to choose their kings, is commonly said to have lasted until the time of Childeric III, 743-752 who was deposed, shaved, and thrust into the cloister by command of the Roman Pontiff Stephen II (or III) 752-757. But although, to all outward appearance, it ended with him, it had long since been devoid of vital strength, and conspicuous only from bearing the empty epithet Royal; the real power and authority in the kingdom lay in the hands of the chief officer of the court, the so-called Mayor of the Palace, and he was at the head of affairs. There was nothing left the King to do but to be content with his name of King, his flowing hair, and long beard, to sit on his throne and play the ruler, to give ear to the ambassadors that came from all quarters, and to dismiss them, as if on his own responsibility, in words that were, in fact, suggested to him, or even imposed upon him. He had nothing that he co uld call his own beyond this vain title of King and the precarious support allowed by the Mayor of the Palace in his discretion, except a single country seat, that brought him but a very small income. There was a dwelling house upon this, and a small number of servants attached to it, sufficient to perform the necessary offices. When he had to go abroad, he used to ride in a cart, drawn by a yoke of oxen driven, peasant-fashion, by a Ploughman; he rode in this way to the palace and to the general assembly of the people, that met once a year for the welfare of the kingdom, and he returned him in like manner. The Mayor of the Palace took charge of the government and of everything that had to be planned or executed at home or abroad. 2. Charlemagnes AncestorsAt the time of Childerics deposition, Pepin, the father of King Charles, held this office of Mayor of the Palace, one might almost say, by hereditary right; for Pepins father, Charles Martel 715-41, had received it at the hands of his father, Pepin, and filled it with distinction. It was this Charles that crushed the tyrants who claimed to rule the whole Frank land as their own, and that utterly routed the Saracens, when they attempted the conquest of Gaul, in -two great battles-one in Aquitania, near the town of Poitiers , and the other on the River Berre, near Narbonne-and compelled them to return to Spain. This honor was usually conferred by the people only upon men eminent from their illustrious birth and ample wealth. For some years, ostensibly under King the father of King Charles, Childeric, Pepin, shared the duties inherited from his father and grandfather most amicably with his brother, Carloman. The latter, then, for reasons unknown, renounced the heavy cares of an earthly crown and retired to Rome 747. Here he exchanged his worldly garb for a cowl, and built a monastery on Mt. Oreste, near the Church of St. Sylvester, where he enjoyed for several years the seclusion that he desired, in company with certain others who had the same object in view. But so many distinguished Franks made the pilgrimage to Rome to fulfill their vows, and insisted upon paying their respects to him, as their former lord, on the way, that the repose which he so much loved was broken by these frequent visits, and he was driven to change his abode. Accordingly when he found that his plans were frustrated by his many visitors, he abandoned the mountain, and withdrew to the Monastery of St. Benedict, on Monte Cassino, in the province of Samnium in 754, and passed the rest there in the exercise of religion. .udf73c27516240b7074a6c5b13a71a8e1 , .udf73c27516240b7074a6c5b13a71a8e1 .postImageUrl , .udf73c27516240b7074a6c5b13a71a8e1 .centered-text-area { min-height: 80px; position: relative; } .udf73c27516240b7074a6c5b13a71a8e1 , .udf73c27516240b7074a6c5b13a71a8e1:hover , .udf73c27516240b7074a6c5b13a71a8e1:visited , .udf73c27516240b7074a6c5b13a71a8e1:active { border:0!important; } .udf73c27516240b7074a6c5b13a71a8e1 .clearfix:after { content: ""; display: table; clear: both; } .udf73c27516240b7074a6c5b13a71a8e1 { 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; } .udf73c27516240b7074a6c5b13a71a8e1:active , .udf73c27516240b7074a6c5b13a71a8e1:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .udf73c27516240b7074a6c5b13a71a8e1 .centered-text-area { width: 100%; position: relative ; } .udf73c27516240b7074a6c5b13a71a8e1 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .udf73c27516240b7074a6c5b13a71a8e1 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .udf73c27516240b7074a6c5b13a71a8e1 .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; } .udf73c27516240b7074a6c5b13a71a8e1:hover .ctaButton { background-color: #34495E!important; } .udf73c27516240b7074a6c5b13a71a8e1 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .udf73c27516240b7074a6c5b13a71a8e1 .udf73c27516240b7074a6c5b13a71a8e1-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .udf73c27516240b7074a6c5b13a71a8e1:after { content: ""; display: block; clear: both; } READ: Child Rearing Essay3. Charlemagnes AccessionPepin, however, was raised by decree of the Roman pontiff, from the rank of Mayor of the Palace to that of King, and ruled alone over the Franks for fifteen years or more 752-768. He died of dropsy Sept. 24, 768 in Paris at the close of the Aquitanian War, which he had waged with William, Duke of Aquitania, for nine successive

Benefits from Drinking Milk Essay Example

Benefits from Drinking Milk Essay This slogan was part of an ad campaign started in 1993 up until February of this year to encourage more and more people to drink cows milk 2. For thousands of years, people have been drinking milk, and its become a sat pale in many of our diets and meals. A. For years weve poured milk into our cereal and poured glasses of milk to accompany our cookies and ores. B. Theres no denying the fact that drinking milk CAN be beneficial for your health , but recent studies have revealed that milk is not as great and healthy as this a d campaign has led people to believe. 3. Im not here to say that all dairy products should be eliminated. Milk, yogurt, a ND cheese can be very healthy when eaten in moderation, but Im here today to t ell you why you may want to cut milk from your diet if you havent already. Body 1. Milk IS nutritious and can be healthy when drunk in moderation. A. A glass of milk contains calcium, protein, Vitamin A, Vitamin D, and many the r nutrients. We will write a custom essay sample on Benefits from Drinking Milk specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Benefits from Drinking Milk specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Benefits from Drinking Milk specifically for you FOR ONLY $16.38 $13.9/page Hire Writer One of the problems is that a glass of milk also contains pus cells, feces, and n acidic animal protein that increases calcium loss from our bones, but more on that later. Milk also contains bioengineering hormones, antibiotics, and pesticides, all of which are bad for not only us but also the environment. 2. Im sure that some of you here have probably been advised as a child to drink plenty of milk to build strong bones, and to prevent osteoporosis, which is a disease that causes bones to become weak and brittle, in the future. A. A glass of milk has 300 MGM of calcium, which means that its ideal for preventing osteoporosis, right? B. Well according to the Harvard School of Public Health, the answer is no. . Amy Llano PhD, who is the nutrition director for the Physicians Committee f or Responsible Medicine states that the countries with the highest rates of osteoporosis are the ones where people drink the most milk and have the MO SST calcium in their diets. D. The 1 2 year long Harvard Nurses Health Study discovered that those who consumed the most calcium from dairy foods broke more bones than those who rarely drank milk. . According to the American Journal of Epidemiology, consumption of dairy products was associated with an increased risk of hip fracture at an old age. The irony is that the animal protein in milk causes our bodies pH levels to become more acidic, which means that when we ingest milk, calcium is drawn out from our bones to neutralize the effects of this animal protein, and this in turn depl etes the calcium in our bones. In short, the calcium that our bones need to stay strong and healthy is used to cancel out the acidifying effects of milk. 1. Once it leaves the bones, it exits the body through urine, and the net result is a calcium deficit. 3. Research has also shown that milk increases the risk of cancer in men. A. A Harvard study has discovered that men who drank two or more glasses of ilk a day were almost twice as likely to develop prostate cancer as opposed t o those who did not drink milk at all. 4. Cows milk is the perfect drink. If you were a calf. A. Cows milk is perfectly suited for a calf and is capable of turning a pound calf into a pounded cow in just one year. Humans are the only creatures on earth who drink milk past infancy, and the only ones who drink the milk off different creature. i. The truth is that humans arent meant to drink cows milk. 1. 65% of the worlds population is lactose intolerant, and 90% Of East Asian people are lactose intolerant. Milk is generally unhealthy in and of itself . In 2010, research in the Journal of the American Academy of Dermatology has found that there is an association between dairy consumption and acne, and some dermatologists advise their patients to limit their dairy intake 2. Milk is referred to as liquid red meat due to the fact that its very high in saturated fat, which is associated with increased rates of heart attacks. 3. Cow milk has three times more protein than human milk, which creates disturbances in our metabolisms. A. These disturbances have detrimental consequences to the health of our bones. There are many better, healthier ways to obtain the nutrients that milk offers without the downsides. 1. Milk substitutes include almond, soy, rice, coconut and hemp milks, which can be obtained at most supermarkets. . Yogurt is healthy to eat and is much healthier than milk and you wont have to deal with any of these adverse consequences. 3. You can get plenty of calcium and nutrients from vegetables and nuts, and you wont get the gastrointestinal problems that come with drinking too much milk. Conclusion 1. All in all, while milk does have its benefits, the disadvantages outweigh the advantages. Adjust does not make any sense to continue drinking milk when there are man other healthier alternatives.

How to Get Rid of Christmas Tree Insects

How to Get Rid of Christmas Tree Insects Theres nothing like the smell of an evergreen tree to get you in the holiday spirit. But when you bring a live or cut Christmas tree indoors, some of the insects that have called your Christmas tree home might be joining you for the holiday season. Heres what you need to know about Christmas tree insects. Holiday Bugs Pose a Very Small Risk   You really dont need to worry about bringing any dangerous or destructive pests inside with your Christmas tree. Your home isnt an appropriate habitat for insects that inhabit coniferous forests, and they arent going to move in for good. Lacking food and adequate humidity to survive, most Christmas tree insects die soon after moving indoors. Just keep an eye out - if you find insects, they wont bite or sting and wont travel far from the tree. Insects that Live in Christmas Trees Coniferous trees attract a variety of small insects that may be visible only in large numbers. Aphids are common pests of evergreen trees, and the warm conditions of your home may cause overwintering aphid eggs to hatch. Some conifers host adelgids, which produce cottony secretions over their bodies. Mites and scale insects also inhabit Christmas trees. Larger Christmas tree insects include bark beetles and praying mantids. Adult mantids will be long gone from the cold temperatures, but mantid egg cases can hatch when introduced to the warmth of your home. If that happens, youll have hundreds of tiny mantids wandering in search of food. Christmas trees often harbor spiders, too. Check for Insects Outside Harmless or not, you probably dont want to spend the holiday season with bugs crawling around among the presents or flying into your windows trying to escape. You can minimize the chance of Christmas tree insects wandering around your living room, though, before you get it inside. When choosing a tree, inspect it carefully. Look for signs of aphids or other small insects. Theyll likely appear as little brown or red dots. Adelgids resemble a dusting of snow. And dont forget to examine the undersides of branches. Check each branch for egg cases, which could contain praying mantises. Prune out any you find because your warm home will feel like spring and induce eggs to hatch. Brown cocoons may harbor sawflies. Look at the trunk, too - small holes with sawdust trails are a sign of bark beetles. Reject any tree that seems heavily infested with pests. Before bringing the Christmas tree in the house, shake it vigorously to dislodge insects and spiders. Remove any bird nests, as these can contain mites. If you want to be sure that you found all the bugs, putting the tree in a five-gallon bucket of water in the garage for a few days can serve your peace of mind. If you do want to go after bugs found on the tree, dust it with diatomaceous earth, which dries out any bugs it comes into contact with. Wear eye and face protection when applying, as its actually pulverized rock that you dont want in your eyes or lungs. Shake the tree to remove excess before bringing it inside. Christmas Tree Insects Indoors Whatever you do, do not spray aerosol pesticides on your Christmas tree, as these products are flammable! Insects require humidity to live, and most will desiccate and die within a matter of days. Additionally, they will be unable to survive without food. It is much safer, and better for your health, to simply vacuum up any dead insects you find.

Death of a Salesman Essay Example | Topics and Well Written Essays - 500 words

Death of a Salesman - Essay Example (Aarnes, pp 87-89) The outward show of the Salesman Loman as the theme of moral investigation stirs the contemporary viewer at that alternately pleasurable and painful fringe of awareness that is the prefecture of tragedy. The performance of his suffering, fall, and fractional enlightenment, aggravates a mixed reaction: that annoyance and delight, resentment and compassion, pity and fear. A modern American playwright, Arthur Miller has penned a number of hugely acclaimed Broadway productions. After completing high school in 1932, Arthur set out to get a work so he could continue his studies. His initial job was at an automobile parts storehouse in Brooklyn. He went to work in a box factory that compensated him more money and permitted him to gain enough money to start collage. He registered into the University of Michigan and instantly started writing for the newspaper of college in 1934. Arthur Miller wrote his fist main writing, Honors at Dawn with the hopes to win the Avery Hopwood Award, from the University that he got. In 1938, he graduated from collage. His plays and books have effectively dealt with a plethora of issues ranging from family plights to political and moral predicaments in his plays. He has authored more than twenty famous plays listed subsequently. Willy told himse

Constantly Risking Absurdity Essay Example | Topics and Well Written Essays - 750 words

Constantly Risking Absurdity - Essay Example The poem has a complex structure, though exciting as the reader follows the author through the swinging motions that the poet has chosen to present the poem similar to the swinging of an acrobat walking on a thin rope. Therefore, the poet utilizes imagery and diction in comparing the process of writing a poem to the performance of an acrobat in front of a large crowd, and risks death if he falls from the wire. The author reveals to the audience that he compares writing a poem to an acrobat in line 6; â€Å"the poet like and acrobat.† This line forms the main theme of the poem and is platform on which the poem is hinged. The author does not only compare the poet to an acrobat, but also explains that the two share the same predicament, hence the use of â€Å"like and† in line 6. From this line, the author introduces the public to the death or survival of the poem, which the author compares to the life or death of an acrobat. In other words, just as the acrobat risks death by hanging dangerously on a thin wire, so does the poet risk death by facing the scrutiny of people. If the poem does not impress the public, the audience will certainly trash it and that will be the end of the poem. The author in this case warns that the work of poets faces death if they fail to impress and exceed the expectations of the audience, just as the acrobat makes the audience watch in suspense as h e do his gymnastics. Similar to the acrobat’s wire, the poet has to have â€Å"a high wire of his own† (line 8). Just as an acrobat has to use theatrics and creativity to impress the crowd and showcase his mystery while walking on the thin wire, a poet has to use similar theatrics to impress the audience. In fact, the author inline 14 states that â€Å"slight-of-foot and other high theatrics,† all which the poet has to use to impress the audience. The poet in this poem uses such theatrics by presenting the poem in swinging style, which

Influencing Factors of the Company Disclosure Level

Influencing Factors of the Company Disclosure Level Prior evidence and hypotheses Based on the theoretical framework primarily concerning information asymmetry, agency problem, signalling theory and political costs theory, many previous studies have attempted to formulate and test several hypotheses on the influencing factors of the company disclosure level.  This section will review the findings of several prior researches as well as establishing hypotheses for the current study.   (1). One of the most remarkable features of Chinese capital market is assumed to be its unique market structure, which comprises of three major segments: A shares which are only sold to domestic citizens in domestic currency; B shares which are only issued for foreign investors in foreign currency, but traded in domestic exchange markets; and H shares which are traded in SEHK in foreign currency.   Given their different characteristics, such as listing market, listing requirements, accounting standards and reporting environment, their disclosure behaviours and disclosure policies are expected to vary systematically.  Therefore, one of the basic intentions of the current study is to test whether companies, of which shares are belongs to the three different market segments, exhibit different disclosure patterns. At a glance, foreign listing status is a major feature that distinguishes H shares-issuers from the other companies issuing only A or A+B shares. For this feature alone, compliance with Chinese GAAP and IFRS is mandatory for these Chinese firms that issue both A and H-shares. Accordingly, the IFRS-based annual report must be audited by an internationally recognized auditor; while the Chinese GAAP-based annual report may be audited by local accounting firms, and any difference in net incomes between these two sets of accounting information must be reconciled and presented in the financial statement. In that case, companies with A and H shares are subject to additional listing requirements as well as disclosure rules, consequently greater information disclosure can be expected from these companies than the other firms listed only in the domestic market. Apart from regulatory requirement, H-share companies are also under greater market pressure to disclose more information. Assuming the primary objective for Chinese firms listing on international stock exchanges is to obtain capital at the lowest possible cost, they need to compete with the other SEHK-listed firms of which the westernized corporate governance systems are generally believed to be effective in terms of assuring a high quality financial report through proper internal control systems. Hard to deny that, comparing with other SEHK-listed firms, H-share PRC firms are commonly assumed to have significantly greater adverse selection and moral hazard problems due to their lack of prior trading history, the limited transparency of corporate governance and management control system, and foreign investors’ concern about the magnificent state ownership.   Given these disadvantages raised from information asymmetry and the potential economic consequence of increased discount rate, H-share firms should have greater incentives to commit to more intensive information disclosure in order to reduce their agency cost. Previous empirical study by Ferguson, et. al(2002) found that companies with both A and H-share issuing disclose substantially more financial information than purely domestically listed PRC firms as well as other SEHK listed companies. On the other hand, it is generally observed that companies only listed on the domestic exchanges (including companies with only A shares and companies with both A and B shares) tend to adopt a relatively more secret disclosure policy, which exhibit little voluntary disclosure if any information beyond the exchange requirements (Haw et al., 2000).  Ferguson, et. al (2002) offer several explanations: Firstly, the concept of public information disclosure is relatively new to both the investors and corporate managers in PRC where the basic systematic accounting standard was first promulgated since 1992. Given the less developed market-oriented accounting system and the weak disclosure culture, Tang (2000) points out that comparing to other exchange markets with mature accounting systems, accountability to outside investors is less concerned by most Chinese corporate managers; also, the majority individual investors are unfamiliar with the evaluation and use of financial statement disclosures.  Secondly, Ferguson, et. al (2002) argue that because the current capital market is experiencing the transformation from the formerly state-controlled economy to the new market model, there remains some old concerns of investors emphasizing on the state plan. That is, local investors still tend to focus on â€Å"inside† information such as anticipated actions by the controlling government entities rather than relying on public information like financial statement disclosure (DeFond et al., 1999).  Hence, corporations’ incentives and investors’ desire for information disclosure appear to be less strong for companies only listed on domestic market than firms listed on foreign exchanges; consequently, greater extent of information disclosure is expected for companies issuing both A and H shares than firms listed only on domestic market. The resulting hypothesises are as following: H1: Companies with both H shares and A shares tends to disclose more information than companies issuing only A shares; H2: Companies with both H shares and A shares tends to disclose more information than firms issuing both A and B shares. The most important difference between A share and B share is that A-shares can only be owned and traded by Chinese citizens in Chinese currency, while B-shares can only be owned and traded by foreign investors in either Hong Kong currency or US dollars. Accordingly,  the accounting regulations applicable to firms issuing only A shares is Chinese GAAP; while, for companies issuing both A and B shares are required to apply with Chinese GAAP as well as IFRS. The IFRS-based annual report must be audited by an internationally recognized auditor, while the Chinese GAAP-based annual report may be audited by local accounting firms, and the discrepancy between the two sets of audited financial reports needs to be reconciled with the IFRS and displayed in the annual report for domestic investors. Because of the different regulatory requirements, companies with both A-share and B-share issuing are expected to disclose more information than firms with only A shares. Since comparing with smaller CPA firms, which are assumed to be more sensitive to client demands due to the economic consequences associated with the loss of a client, larger and international well-known auditing firms have a greater incentive to maintain independence from clients pressure for limited disclosure because of the economic consequences associated with potential damages to their reputation (Chow and Wong-Boren, 1986). Therefore, larger CPA firms have a greater incentive to require adverse disclosures by the client, consequently increasing the level of information disclosure (Patteon and Zelenka, 1997). In contrast, accounting information audited by domestic auditing firms may be considered noisy because of sloppy information environment and inadequate regulation. (Fox, 1998; Rask, Chu, Gottschang, 1998). Prior to 1996 no auditing standards existed with the exception of a few guidelines from the sponsoring governmental agencies; and until 1998 all domestic auditors were public employees, who tend to act as government agents and bore little responsibility for any improper behaviour due to the lack of litigation against them. Thus, auditors usually were affiliated with their clients and lacked motivation to be independent from them, consequently information disclosure may be subject to management’s selective bias. Despite of the recent institutional changes such as the reformation of the accounting-information system and the introduction of new auditing standards, which aims to impose stricter disciplinary rules, more intensive monitoring and sanctions, the effective implement of regulatory is still doubt by the market (Haw, 2008). Therefore, companies with only A shares are likely to make less information disclosure than companies with both A shares and B shares of which annual reports are influenced by internationally recognised auditing firms. The resulting hypothesises is: H3: Companies with only A shares are likely to make less information disclosure than companies with both A shares and B shares. (Ferguson, Lam and Lee, 2002) 2.4 Disclosure by PRC-listed Firms PRC firms listed on the two domestic exchanges voluntarily disclose little, if any information beyond the exchange requirements (Haw et al., 2000). Explanations include (1) the lack of sophistication with respect to financial reporting on the part of both investors and corporate managers, and (2) investor reliance on â€Å"inside† rather than public information. Public financial statement disclosure is relatively new to the PRC. The first basic accounting standard was promulgated in 1992 and, of the 30 standards proposed in the intervening years, only eight have been adopted. Thus, accountability to outside investors is new to most corporate managers, and most individual investors are unfamiliar with the evaluation and use of financial statement disclosures (Tang, 2000). Institutional investment in the PRC is in a fledgling state. Local investors are also likely to place greater weight on factors such as anticipated actions by the controlling government entities than on financial statement disclosures (DeFond et al., 1999). Thus, demand for, as well as supply of additional disclosures may be limited in the PRC domestic exchanges. The disclosure practices of PRC firms listed on international exchanges, in which they face sophisticated financial statement users with diminished access to inside information, have not been examined. 2.5 Hypotheses: Disclosure by H-Share Firms on the SEHK Theory (Spence, 1973; Grossman, 1981) indicates that voluntary disclosure can be used to alleviate information asymmetry problems, including moral hazard and adverse selection. A rational strategy to avoid deep discounting of share prices is to disclose additional information to investors to signal firm value (Watts and Zimmerman, 1986). Compared to other SEHKlisted firms, H-Share firms are likely to present significantly greater adverse selection and moral hazard problems. In contrast to the westernized corporate governance systems in place in most SEHK-listed firms, many PRC SOEs still operate in a â€Å"vacuum† with respect to corporate governance and management control (World Bank, 1995). For example, audit committees and shareholder litigation are nonexistent and independent; outside directors are not required (DeFond et al., 1999). Thus, in addition to H-Share firms’ lack of prior history, important investor concerns include management quality, the potential for asset stripping or misappropriation, de-capitalization through excessive wage increases, and the role of the government as a major shareholder (Chen and Firth, 1999). Therefore, ceteris paribus, H-Share firms face significantly greater incentives to voluntarily disclose additional information. Proprietary costs, however, also affect disclosure (Verrecchia, 1983). The benefits of voluntary disclosure must be weighed against the costs of providing information that may invite or assist competition or regulation. Compared to other SEHK-listed firms, H-Share firms also face significantly lower proprietary costs. Most operate in industries deemed by the PRC government to be of strategic importance and are hence shielded from international competition (Lin et al., 1998). Thus, additional disclosure by H-Share firms is also likely to be less costly. This potential for greater incentives and lower disclosure cost leads to our first hypothesis: Hypothesis 1a: Voluntary disclosure by H-Share firms will be greater than that by other SEHK-listed firms. Further, as the primary objective for PRC firms listing on international stock exchanges is to raise capital at the lowest possible cost, we expect that H-Share firms’ incentives will mainly affect disclosure of additional strategic and financial information. Such incentives will have little impact on the disclosure of additional non-financial, social accountability information. Political costs are borne primarily in firms’ local operating environments and are driven by local norms. H-Share firms operate solely in the PRC and political costs within this environment are virtually non-existent. Thus, we expect that differences in disclosure will only be observed for financial and strategic rather than social accountability information: (Sami and Zhou, 2004) In the emerging A-share and B-share markets, however, the value relevance of accounting information has been questioned. Accounting information based on domestic standards may be considered noisy because of sloppy accounting, inadequate regulation, and crony capitalism (Fox, 1998; Rask, Chu, Gottschang, 1998). Besides, accompanying the rapid development of securities markets are some inevitable problems such as lagging legislation issues and multiple regulatory authorities (Liu Zhang, 1996). However, the institutional changes in emerging markets, including the reform of the accounting-information system, could increase market liquidity, reduce transaction cost, and improve pricing efficiency (Feldman Kumar, 1995). In this study, we directly investigate the relative value relevance of accounting information in the two segments to provide further evidence on the value-relevance issue in the emerging market. Our basic intention is to test whether the two market segments differently value the major accounting information disclosed by the same company. Under these regulations, listed companies prepare their financial statements based on the Chinese GAAP, as well as the IAS if they also issue B-shares. They should have their annual reports audited by authorized CPAs and submit copies to government agencies, such as state-owned-asset management agencies, tax authorities, securities regulatory agencies, and banks. They are also required to have copies available for investors. In addition, listed companies are required to publish their annual reports in at least one of the authorized securities’ publications before April 30th the following year.10 For companies with both A-shares and B-shares, the audited annual reports for B-share investors are published in Hong Kong on the same day as those for A-share investors in China. The reconciliation information on the two sets of accounting statements is released to only A share investors, but not to B-share investors. When there is a discrepancy between the two sets of audited financial reports, companies issuing both A shares and B-shares need to reconcile their accounting statements with the IAS for domestic investors. Because the IAS is considered to be of higher quality than local GAAP, and international auditors such as Big Five (Big Four) firms are thought to provide higher quality audits than their Chinese counterparts (Chui Kwok, 1998; DeFond et al., 2000; Lam Jing, 2000), the accounting information in the B-share market should be more relevant to the pricing process, compared with its counterpart in the A-share market. (Sami and Zhou, 2008) To shed light on the economic consequences of the implementation of new auditing standards, we investigate the Chinese emerging market where a set of auditing standards was introduced in a situation where, previously, no auditing standards existed with the exception of a few guidelines from the sponsoring governmental agencies. In addition, in the information environment of an emerging market such as China, where the accounting disclosure was criticized for its low quality and quantity, the economic consequences of increased accounting disclosures due to the implementation of a set of auditing standards should be significant. Moreover, auditors played the role of government agents and bore little responsibility for any improper behavior (Xiang, 1998). Because it was common practice to have a company audited by an auditing firm affiliated with the same level of government, auditors bent the rules under pressure from local government officials and company managers to pursue their own interests (Xiang, 1998; Graham, 1996). Additionally, there was no litigation against auditors (Graham, 1996; DeFond et al., 2000; Gul et al., 2003). Thus, auditors usually were affiliated with their clients and lacked motivation to be independent from them. Therefore, Zhou (2007) concludes that the implementation of new auditing standards helps reduce information asymmetry in an emerging market. (Peng, Tondkar, Smith and Harless, 2008) Chinese capital market development and market segmentation A-shares can only be owned and traded by Chinese citizens, while B-shares can only be owned and traded by foreign investors. The accounting regulations applicable to a Chinese listed firm depend on the type of security issued, A- or B-shares or both. Firms that issue A-shares are required to comply with Chinese GAAP, while firms that issue B-shares are required to comply with IFRS. Firms that issue both A- and B-shares are required to issue two sets of annual reports, one based on Chinese GAAP and the other based on IFRS. The IFRS-based annual report must be audited by an internationally recognized auditor, but not necessarily a Big 4 firm, while the Chinese GAAP-based annual report may be audited by local accounting firms. Reports must be released to the public simultaneously and any difference in net incomes between Chinese GAAP and IFRS must be reconciled and presented in the financial statement footnotes. Fig. 1 and Table 1 depict the Chinese capital market segmentation and the evolution of accounting regulations for Chinese listed A-share firms as of December 31, 2005. Compliance with Chinese GAAP and IFRS is mandatory for Chinese firms that issue both A and B-shares. However, Tay and Parker (1990) remark that â€Å"even where compliance with standards is legally required, companies may not comply if it is perceived that the consequences of non-compliance are not serious† (p. 75). Street and Gray (2001) and Xiao (1999) find evidence that Chinese listed firms compliance with accounting regulations is high. (Sami and Zhou, 2008) We mention the stricter disciplinary rules, monitoring, and sanctions imposed by the Chinese Institute of Certified Public Accountants (CICPA) and the Chinese Securities Regulatory Commission (CSRC) to effectively enforce the new auditing standards. The discussant points out that less effective corporate governance systems (characterized by dominant state and legal-entity ownership) and relatively low litigation risk in Chinas markets (compared to those in the West) could provide opportunities for managers of listed Chinese firms to act in the best interests of the government and its representative organizations rather than report high-quality accounting information or seek quality auditing of their financial reports (Ball, Kothari, Robin, 2000). Thus, the discussant is concerned whether auditing standards could be effectively implemented. While we agree that the Chinese markets are emerging markets, where accounting disclosure tends to be low in quality and quantity, as we mention in our introduction, (Haw, 2008) Corporate governance systems are less effective in Chinas markets than those in the West. In the government-controlled economy of China, managers of listed state-owned enterprises (SOEs) are frequently appointed by the government, who is the controlling shareholder. Recent studies show that such ownership structures adversely affect the information environment of these firms, which results in a high level of information asymmetry and a low level of informativeness of accounting earnings (Fan and Wong, 2002; Haw, Hu, Hwang, Wu, 2004). The managers of listed Chinese firms, where state and legal-entity (mostly SOEs) ownership dominate, are strongly motivated to act in the best interests of the government and its representative organizations, and have less incentive to report high-quality accounting information or seek quality auditing for their financial reports (Ball, Kathari, Robin, 2000). Until 1998, all domestic auditors were public employees, and there was little incentive for high-quality audits, while litigation for audit failure was infrequent.2 In such an environment, it is doubtful whether auditing standards could be effectively implemented. (2) The following set of hypotheses is concerned with the determinants of the extent of company disclosure. By reviewing the results of prior theoretical and empirical researches as well as considering the special feathers of the Chinese market, and data availability, the current study selects 10 relevant independent variables to be included in our model, which were further organized into three (not strictly mutually exclusive) categories, following the structure by Lang and Lundholm (1993),: Structure-related variables, Performance-related variables, Market-related variables and Other Monitoring factors. Structure-related variables The structural variables generally refer to firm characteristics that are widely known and likely to remain relatively stable over time. Size, leverage, state ownership, and board composition are included in this category. Size Apparently, among other possible influencing factors firm size has been the most commonly suggested variable in the disclosure literature, assumed to be positively associated with the level of company disclosure.  Given the existence of information asymmetry in the capital markets and the agency problem raised from the separation between ownership and control, agency theory suggest that information disclosure can be used as a mean to reduce agency costs (Chow and Wong-Boren, 1987). According to Jensen and Meckling (1976) and Leftwich, Watts and Zimmerman (1981), larger firms with more reliance on external funds potentially are more subject to complicated conflicts among their wider range of stakeholders, consequently increasing agency costs. Also, larger firms are assumed as more sensitive to political costs (Watts and Zimmerman, 1986).  Besides, it is noted by Lang and Lundholm (1993) and McKinnon and Dalimunthe (1993) that in order to enhance firm value, large firms tend to suffer from greater pressures from analysts to disclose more information than smaller firms; as reluctance to disclosure may be interpretated  by investors as unfavourable news. In that sense, larger companies have greater needs to engage in more intensive information disclosure in respect to their higher agency costs and greater disclosure demand. On the other hand, comparing to smaller companies, Singhvi and Desai (1971) argue that due to the generally better-established internal reporting systems of larger firms, the marginal cost for additional information disclosure is lower for larger companies than smaller ones.   Furthermore, larger firms are assumed to have less exposure to competitive disadvantage than smaller companies when disclosing detailed company information (Firth, 1979). Therefore, compared to small firms large firms should have additional incentives for information disclosures.  This argument has been confirmed as the influence of size on disclosure has been successfully tested by studies in various countries: the US (Singhvi and Desai, 1971 and Buzby, 1975), the UK (Firth, 1979), Canada (Kahl and Belkaoui, 1981), Mexico (Chow and Wong-Boren, 1987), Nigeria (Wallace, 1988), Sweden (Cooke, 1989), Austria (Wagenhofer, 1990), Japan (Cooke, 1991), Spain (Garcia and Monterrey, 1992, and Inchausti, 1997),  New Zealand (Hossain et al., 1995), Czech (Patton and Zalenka, 1997), and Greece (Leventis and Weetman, 2004). To summarize, based on all the rationales discussed by previous studies and their supporting evidences, the first hypotheses can be formulated as:   H1: firms with larger size disclose information to a greater extent than do those with smaller size. (Patteon and Zelenka, 1997) Several theoretical propositions from the voluntary disclosure literature support the expectation of greater financial report disclosure by larger firms: (1) lower incremental cost of producing information for larger firms (Lang and Lundholm, 1993); (2) transactions cost hypothesis (King, et a/,,1990), which suggests that incentives for private infonnation acquisition are greater for larger firms; (3) legal costs hypothesis (Skinner, 1994), which notes that damages in securities litigation are greater for larger firms; and (4) reluctance of small firms to inform competitors (Raffottmier, 1995). Although we will not be able to determine which of the above explanations is the actual cause, we expect a positive relationship between firm size and extent of disclosure. Generally, firms with more employees are more complex and create the possibility of substantial infonnation asymmetry between the firm and market panicipants. Thus, firms with a greater number of employees might be expected to have more extensive disclosures in their annual reports. (Malone, Fries and Jones, 1988) Singhvi and Desai (1971) provided several reasons why the extent of financial disclosure is different for firms of different sizes. Singhvi and Desai offered three justifications for their reasoning. First, the cost of accumulating certain infonnation is greater for small firms than for large firms. This difference is attributable to the more extensive internal reporting systems already in place in larger firms. Second, larger firms have a greater need for disclosure because their securities are typically distributed via a more diverse network of exchanges. Last, management of a smaller corporation is likely to believe more strongly than the management of a larger corporation that the full disclosure of infonnation could endanger its competitive position. Foster (1986, 111) suggested three possible proxies for firm size: total assets, net sales, and capitalized value of the firm. Among these, perhaps the one least subject to market fluctuations in the oil and gas industry is total assets. Sales and capitalized value of the firm are subject to relatively extreme fluctuations due to the volatility of oil and gas prices. Total assets, although not completely unaffected by this volatility, is less affected because of the broad capital asset base that already exists in each firm. (Meek, Roberts and Gray, 1995) -As noted by Foster [1986, p. 44], the variable most consistently reported as significant in studies examining differences across firms in their disclosure policy is firm size. Generally, large firms disclose more information than small ones. Unfortunately, it is unclear what size proxies. Larger firms may have lower information production costs, or they may have lower costs of competitive disadvantage associated with their disclosures. Larger firms are also likely to be more complex and have a wider ownership base than smaller firms. Agency theory suggests that large firms have higher agency costs [Jensen and Meckling 1976; Leftwich, Watts and Zimmerman 1981]. Finally, larger firms are more sensitive to political costs [Watts and Zimmerman 1986]. All of these reasons indicate that large firms should have additional incentives for voluntary disclosures, compared to small firms. Size is positively associated with voluntary disclosure levels in all of the country studies noted above. (Raffournier and Geneva, 1995) There is a general agreement that a positive relationship between the size of a company and its extent of disclosure is to be expected. Several reasons have been advanced in support of this influence (Singhvi and Desai, 1971; Firth, 1979). First, disclosing detailed information is relatively less costly for large firms because they are assumed to produce this information already for internal purpose. Secondly, because their annual report is the main source of information for their competitors, smaller firms may be reluctant to make a fuller disclosure of their activities which might place them at a competitive disadvantage. It can also be assumed that large firms which, according to Watts and Zimmerman (1978), are more sensitive to political costs, will disclose more in order to allay public criticism or government intervention in their affairs. The influence of size is well documented. All empirical studies on the content of annual reports found a positive relationship between the size of a company and its extent of disclosure. Salamon and Dhaliwal (1980) noted a similar association for segmental information and Cowen et al. (1987) for social responsibility disclosure. (Inchausti, 1997) It is hypothesized that the larger the firm, the more need for external funds. Therefore there will be more potential conflicts among owners, creditors and managers, and information disclosures may be used to decrease agency costs and to reduce information asymmetries between the company and the providers of funds, and potential providers of funds. Larger firms are also subject to more political costs, and disclosure may be used to reduce such costs. On the other hand proprietary costs are smaller the larger the firm, so there are less incentives to withhold information. The independent variables initially considered as measures of size are total assets and sales. However in order to avoid the problems caused by heterocedasticity natural logarithms of these variables (LASSETS and LSALES) were calculated.' The influence of size on disclosure has been successfully tested by studtes in various countries: the US (Cerf, 1961; Singhvi and Desai, 1971; Buzby, 1975; Salamon and Dhaliwal, 1980), the UK (Firth, 1979), Canada (Kahl and Belkaoui, 1981), Mexico (Chow and Wong-Boren, 1987), Nigeria (Wallace, 1988), Sweden (Cooke, 1989), Austria (Wagenhofer, 1990), and Spain (Garcfa and Monterrey, 1993; Wallace et al. 1994). (Ferguson, Lam and Lee, 2002) Research indicates that voluntary financial statement disclosure is influenced by other factors. Larger firms face higher agency costs (Leftwich et al., 1981), higher political costs (Jensen and Meckling, 1976), greater information demand from financial analysts (Lang and Lundholm, 1993), and lower information production costs (Firth, 1979; Leftwich et al., 1981). Consistent with these arguments, a positive relationship between firm size and voluntary disclosure has been found in studies of US (Firth, 1979), Swedish (Cooke, 1989), New Zealand (Hossain et al., 1995) and Japanese firms (Cooke, 1991), as well as for firms listed on multiple exchanges (Meek et al., 1995). (Hossain, perera and Rahman, 1995) A number of disclosure studies (e.g. Cooke, 1991, 1989) find that firm size is an important factor in explaining variability in the extent of corporate voluntary disclosure. In the agency theory literature. Chow and Wong-Boren (1987, p. 539) argue that potential benefits of voluntary disclosure are likely to increase with agency costs. Moreover, Jensen and Meckling (1976) contend that agency costs increase with the proportion of outside capital. The proportion of outside capital tends to be higher for the larger firms (Leftwich, Watts and Zimmerman, 1981). Thus, agency theory predicts a positive association between firm size and the extent of corporate voluntary disclosure. It is also argued, in the literature, that fiirm size is a comprehensive variable which can proxy for several corporate characteristics, such as competitive advantage and information production costs (see Buzby, 1975; Firth, 1979; Le