What recommendations do you have for Amberly as potential avenues for consideration?

The conflict with B&N and McGraw-Hill is a business issue that needs thorough analysis as well as the accurate identification of the key players in the conflict. It is readily identifiable that B&N is trying to weasel out of the situation with the book publisher. On the other hand, the book publisher also blames the college bookstore for poor sales of their books. The university professors play a significant role in the whole process because they are the ones who identify which books should be ordered and used by students.Amberly should also consider that some book publishers provide incentives to university professors when they choose which textbooks to use in their classes. If for example, a significant number of professors choose a McGraw-Hill textbook, then the publishers would have a fairly good idea of how many books they would sell and the profits they would make. However, the college bookstore had not been performing with their expectations so they now are charging a restocki ng fee which would make up for their targeted sales (Walter, Ritter & Gemunden, 2001).Amberly should also factor in the used book market which has significantly affected the selling of new books. Since most college textbooks are already very expensive, students generally would prefer to buy used books and B&N College bookstore actually operates its own used-book division. Since the bookstore makes more profit in selling used books than new books then it would be in their interest to sell more of the used books than the new books.McGraw-Hill is actually forcing B&N to increase their sales of new books. Amberly should make it a point to provide an alternative solution to the predicament. Such as making it clear how the university should deal with the issue, whether to review the terms of their agreement with B&N College, whether to ask B&N to submit a detailed sales inventory and make it clear what their priorities are; selling used books or selling new ones.And since the university g ets something from the sales of new textbooks, it should also look into whether they need to ask professors to requires students to use the latest edition or the new textbooks. Reference Walter, A. , Ritter, T. & Gemunden, H. (2001). Value creation in buyer-seller relationships, theoretical considerations and empirical results from a supplier’s perspective. Industrial Marketing Management, 30, 365-377.

Accounting and Tax

The world is increasingly adopting an extremely commercial approach to operations (Paulson 99). Every aspect in the economic environment and social systems is increasingly becoming more commercialized as the capitalistic mental has taken over a number of key areas in operations (Paulson 99). The role played by taxation and accounting systems is on the increase due to commercializations and liberalization of operations and markets. Different modes of operations and complexity in modern operations have led to the need for development of different modes of accounting and taxation (Paulson 99).Original definitions and systems are being replaced by new ones that are deemed to be more relevant to modern day operations. The policies supported by political leaders with regards to these economic factors are seen to be important to the perception that the voters have on them. The overall public, due to improvements in information systems and education levels, have become more aware of the impo rtance of good and relevant policies to not only the development of the economy but to individual development.It is no longer left for the professionals to understand the complexities and changes in accounting and information systems be it at the policy or implementation level for ordinary citizens are continuously seeking to know more on these concepts (Paulson 73). This paper looks at some of the current trends in accounting and taxation systems in the US. and the impact they have on the development of US. as a nation. The paper looks at a issues in Private and public Company Financial Reporting and their convergence with the international standards.The other areas that the paper addresses are Cost or Equity Method of Accounting, Sarbanes-Oxley Act of 2002, Importance of Segregation of Duties, Income tax accruals, Deferred Income taxes and McCain's Vs Obama's tax plan. Introduction Developed economies and especially America's are highly reliant on the development of the business s ector (Pratt & Niculita 22 ). The business sector in some of these developed economies contributes immensely to their large domestic income levels. Financial reporting is an aspect that is integrated into every business system be it profit or non-profit making.Financial reporting is a very important aspect in ensuring accountability and developing the confidence that is of high importance in a capitalistic economy that are characterized by high levels of competition. Financial reporting does not in itself guarantee success in business but helps in providing information that is critical in the development and implementation of economic decisions. Company Reporting The standard used in financial reporting in the US is the GAAP standard (Talbott 63).The main reason behind financial reporting for public entities is to meet the needs of external stake holders who due to their positions lack the ability to get the information. Even though the external users of company financial reporting may have access to information, most private companies still choose to prepare the general financial statement. Even though the GAAP financial accounting standards are aimed at providing the end user with the required information, the management of the company often finds such documents to be of great importance (Talbott 63).Many private companies implement a system where the financial statement include an independent accountant report which is drafted after the report has been audited, reviewed or compiled. The government is not directly responsible for the formulation of the accounting standards in most developed countries and it was until 2002 that the federal government intervened largely on accounting standards (Talbott 35). This non-interference is common system in most countries under common law where it is believed that the private sector is well informed and has a good resource backing.It should be noted that the GAAP is not a law that has to be followed though some key fin ancial authorities have made it compulsory for public companies to adhere to standard (Ricardo & Kolthammer 53). It should be noted that the GAAP standards for the private sectors are set by different bodies which operate under different assumptions, principles and constraints from those of the public sector. The basic objective in financial reporting is providing information; this is done by making a number of assumption, application of a series of principle and subjecting a number of constraints.Assumptions ? The business entities are assumed to be separate from its owners and other related businesses. In preparation of financial records personal expenses are kept separate from company revenues and expenses (Ricardo & Kolthammer 51). ? Another key assumption made is that the business will continue operating indefinitely. This assumption is made to justify the validation of asset capitalization, depreciation and even amortization. This going concern assumption is only overridden wh en it is certain that the company will be liquefied (Ricardo & Kolthammer 51).? Since one of the objectives in the preparation of financial records is to ensure ease of evaluation a measure must be used. In the US, a monetary unit that is assumed to be stable is used as the unit of record. It is accepted by the FASB that the nominal value of the dollar unadjusted to take care of the inflation should be used as the main unit of measure (Ricardo & Kolthammer 51). ? A major assumption in the preparation of financial records is that the economic and financial activities of a company can be divided into time units. This is the time period principle (Ricardo & Kolthammer 51).There are a number of principles that have been adopted by the FASB in preparing financial records. The principles govern how the actual preparation of the records will be handled. Some of these principles include: ? Companies are required to account and report on the basis of acquisition prices rather than current ma rket prices. This principle applies to all recordings be they assets or liabilities (Ricardo & Kolthammer 54). This principles ensures that the information provided is reliable by eliminating bias that would have otherwise been accrued by using the perceived value.However, there are changes in this system as a number of debts and securities are being reported on the basis of their fair price or market values. ? Principle number two is referred to as the revenue principle and it requires companies to record revenues either when they are realizable and earned or when they are realized. This accrual approach to accounting eliminates recording at receip (Ricardo & Kolthammer 54)t. ? The matching principle dictates that the expenses and the revenues have to be matched as long as there is sufficient ground for pairing.Expenses are only recognized when the product or service that they have help create earns some revenue (Ricardo & Kolthammer 54) The principle further states that if a situa tion should arise where no connection can be established between an expense and a revenue then the expenses can be charged on the existing period. This system is useful in ensuring accuracy and robustness in evaluating actual performance and profitability levels because the principle clearly shows how much was spent in earning a given revenue.? The disclosure principle is one that governs the amount of information that can be disclosed. According to this principle, the amount of information that can be disclosed should be based on a trade off analysis (Ricardo & Kolthammer 54). Disclosure of large information is often associated with increased cost in the preparation and use of the financial records. Therefore, the information disclosed should be enough for judgment while ensuring that the costs are kept low. Information in the financial records are either presented in the main body of the statement, notes or as supplementary material.A number of constraints have also been placed in coming up with financial records and reports. The constraints are aimed at reducing errors and ensuring reliability. They include: ? The objectivity principle which states that the financial records should be based on objective evidence (Ricardo & Kolthammer 54). ? The significance of an item is only considered when it has been reported. The materiality principles therefore considers information to be of significance if it can in one way or the other affect the decisions made by a reasonable human person (Ricardo & Kolthammer 55).? There is also need for consistency in the accounting principles used by a company. The companies should ensure that they use the same principles year in year out. ? When choosing between two alternatives the prudent principle states that the solution that is likely to understate the income and assets should be given first priority (Ricardo & Kolthammer 55). Comparison Even though the differences may not be clear a key differences arises in the aspect of stakeholders. The investors will always want to be informed on how their investments are fairing on.In a private company, systems may be developed where the investors who are often few and closely related can access financial records and the performance of their investments at particular times (Einhorn 23). Furthermore, the private nature of such businesses exempt them from mandatory disclosure and there are no restriction on the materials they can disclose. However, the story is quite different in public companies where disclosure is a must. Public companies are of national interest and therefore issues regarding their financial status affect a considerable proportion of the general public (Lewis & Pendrill 32).Development in financial systems are aimed at protecting the investors from the failure of such financial institutions. The law therefore dictates that such companies must disclose their financial records and in so doing the materials disclosed should be such that they provi de enough information as per the investors' requirements (United Nations Conference on Trade and Development 35). Therefore, while a private company financial records may only be a page the public companies often develop booklets and mountains of documents as their financial records.In general, preparation of financial records in public companies is more resource intensive relative to private company due to the time and financial resources that have to be channeled to the preparation of the rather comprehensive records. The similarities are countless. The principles employed, assumptions made and constraints are generally within the GAAP principles (Haber 24). The principles are within the stated framework and therefore bears a lot of similarities.Disclosure is stressed on by both private and public companies for the sake of their investors. In either case, the importance of financial reports to the management of the companies and to creditors who may require the company's financial information is of equal importance. Sarbanes-Oxley Act of 2002 The area of financial disclosure and development of financial reports is of key concern to the entire economy. The government and the legislative system is often concerned with the overall wellbeing of the people; at least that is what they have made people believe.Disclosure and financial reporting is an area that is of key importance to the overall development of not only the company whose records and transactions are being disclosed but also to other companies that may be related to the said company in one way or the other. The federal system broke its liberalization of the accounting systems when in 2002 it enacted the Sarbanes-Oxley Act (Hamilton & Trautmann 44 ). The act was aimed at protecting the investors and was enacted into federal law in 2002.Previously issues regarding financial disclosure and preparation of financial records were governed by standards rather than law. The move was aimed at dealing with the increase in the levels scandals that hit a number of major corporations namely Tyco and Worldcom among others (Shanley 21). These scandals were very costly on investors and had a major bearing in the capital markets as share prices dropped considerably. The effects of the scandals were felt by both participants and non-participants as the confidence in the stock markets suffered and irrecoverable blow.The reforms that were brought by this act are considered the most far reaching changes in the business environment in decades. These new legislations did not affect the private sector and were aimed at developing enhanced standards for the public sector players including public accounting firms (Shanley 49). Its adoption was a controversial step and led to major divisions on its perceived benefits. A number of people who were and still are for its implementation state that it has led to an increase in investor confidence on the stock market while ensuring better standards and controls for corporate accounting standards.The act led to the developments and enaction of PCAOB which is charged with regulating, inspecting and ensuring relevant disciplinary measures are taken against accounting firms that are ascertained to have flawed some of the principles and standards set by the Sarbanes-Oxley Act (Pratt & Niculita 85 ). Some of the key features of Sarbanes-Oxley Act of 2002 include: ? The first title establishes the PCAOB as a board that will provide the required oversight for accounting firms that provide audit services.This first title also creates a central board that is tasked with ensuring procedure compliance by the boards, registration of auditors, definition of processes and procedures for compliance, quality control and management and enforcing compliance as per its mandate that are provided for in the act (Einhorn 19). ? The second title establishes the standards that will ensure the independence of external auditors so as to minimize the risk of conflic t of interest. This title also puts up new auditors approval qualifications, partner rotation and reporting requirements.One of the notable features of this second title is that it bars audit firms from providing non-audit services for same clients (Einhorn 19). ? The responsibility for accuracy and completeness of financial records is placed on senior executives. This third title further defines how the external auditors will be expected to interact with the audit committees. A quarterly certification of the integrity of the financial reports by the corporate executives is required by this title (Einhorn 19). ? The fourth sections requires the inclusion of off balance sheet transactions and transactions of corporate officers.This is to ensure enhanced financial reporting and ensure accountability at the highest levels of corporate leadership. The fourth title further requires the placement of internal controls that will ensure the accuracy of the financial reports. Timely reporting in case of change in financial conditions which must also be accompanied by a review of SEC or its agents, is advocated for by this title. ? The fifth section includes measures that are aimed at restoring the confidence of the investors on the reports brought forward by securities analysts (Einhorn 77).The code of behavior for the security analysts are defined in this section and they are further required to disclose any conflict of interest that may be in their knowledge. ? The sixth section is closely related to the fifth as it defines practices that will help in the restoration of investor confidence. The SEC's authority is also defined in this chapter and their power to bar securities professionals from dealing is brought into proper perspectives by definition of cases where their power is applicable (Einhorn 22).? The seventh section places more emphasis on the manner in which research that is aimed at enforcing actions against violators will be conducted. The reports and reas ons that have been identified as being of importance in the research include the effects of consolidation on accounting firms, securities violation, role of credit rating agencies and enforcement actions. This chapter further suggested investigations on whether the investment banks played a role in obfuscating the financial positions of some of the corporations that failed.? The eighth title describes the specific penalties for fraud by either manipulating, destroying or altering financial records. This title further defines the penalties associated with interfering with the course of investigation while providing a considerable level of protection for whistle blowers. ? The ninth title increase the penalties associated with white collar crimes and conspiracies to commit financial crimes. One of the key recommendations of the title is that stronger punishments should be provided for financial crime offenders.A key addition is that failure to certify corporate records is declared a c riminal offense (Einhorn 19). ? The chief executive officer or the senior most corporate officer is required to certify and sign the company's tax returns in the tenth title. ? The definition of corporate fraud as a crime within the law is found in the eleventh title. Record tampering is also included as a criminal offense and the specific penalties are also defined in this section. Sentencing guidelines are revised in this chapter and the penalties are made harsher.SEC is also given the power to freeze large or suspect payments (Einhorn 18). There are a number of factors that led to the adoption of the rather controversial measures towards ensuring disclosure and accuracy of financial records. Prior to the implementation of the SOX the auditing firms were self regulated (McAlevey 45). There was considerable levels of conflict interest as they were involved with companies in more than one way. They were therefore not in a position to challenge the companies on financial matters for it may have led to poor work relations in other areas they were involved in.Audit committees were also blamed for the crisis that led to the development of the SOX as they did not perform their responsibility as investor representatives with maximum efficiency (McAlevey 56). A number of causes for failure and collapse of some of the corporations were in the line of negligence of duty and lack of the required expertise in handling business complexities. Management also had a considerable degree on audit committees and thus the integrity of their reports was questionable even before they were presented. The SEC was underfunded before the American public realized its importance to the overall development of the economy.The federal allocations to this programs have since doubled as a way of ensuring that they effectively deal with issues and threats to the financial stability of public corporations. Securities analysts had multiple roles that presented a conflict of interest (Niskanen 1 23). The security analysts could make recommendations on whether to sell or buy and at the same time provide financial assistance for companies who are in need of financial assistance. There is the possibility that the analysts could make decisions and recommendations that will ensure that he unfairly gains from the deals.Misleading bank practices may also lead to confusion by other investors. For instance, when a number of banks lend money to a corporation other investors may assume that the financial position of such a company is guaranteed (Griffin & Walton 10). When such companies collapse as it was the case in Enron, investors in the bank and those who had invested in the corporation suffer losses. Moreover, stock volatility coupled with the bonus and stock option practices increased the pressure on companies to manage their earnings. Segregation of DutiesOne of the major recommendation of the SOX was the need to segregate duties (Griffin & Walton 29). The need for segregation is often seen to be associated with increased accountability as the overlaps associated with non-segregation are eliminated. Furthermore, the risk of inappropriate action on individuals or groups is minimized since each and everyone has clearly defined roles and failure in their part can be traced to them. The first step in ensuring accountability is adopting a segregation approach. The segregation of jobs must be adopted by the entire organizations and documentation of its adoption ensured.Segregation of duties is not all about the physical implementation of tasks since the flow of finances has to be described fully, clarifications made and assurances that no one person has overall control over all aspects in any financial transaction made. The process of formulating such a diverse and rather complex system of operations requires time and expertise if the systems is to achieve any success. It is worth noting that though the implementation of the system may be near perfect, if the i nitial formulation is done ineffectively the whole systems will lack in aspects that may prove to be critical in ensuring its success.The organization has to be studied and analyzed before any changes are proposed. Since these are changes that are per the requirement of the law for public institutions there is little that organizations can do to avoid implementing this law (Griffin & Walton 92). The organizations must analyze their processes and their outcomes including their behavior. The qualifications of the available human resource has to be ascertained and the organization's ability in implementing a segregated approach ascertained.A thorough analysis of the collected information will ensure the development of teams and allocation of responsibilities for each and every member of the organization who will then be answerable on all issues relating to these responsibilities they have been assigned. The implementation of such a system is as important as the formulation phase. The a pplication of relevant controls and milestones to be met will ensure that the developments achieved as a result of the implementation of such systems is quantified and relevant corrections or improvements made to ensure continued success.The controls should ensure that whistle blowers and those that are unwilling in promoting illegal activities are protected from the wrath of ‘criminals ‘(Griffin & Walton 24). Therefore, the adoption of systems that will ensure whistle blowers are protected should go in line with the formulation and implementation of the segregation approach. Convergence to International Standards The implementation of the SOX led to improvement in laws and policies regarding financial disclosure that made them more similar to international standards.Furthermore, there is increased effort by the FASB, which develops accounting standards for local use to converge the standards to the IASB (Eisen 42). It should be noted that even though the IASB standards are increasingly being adopted by a number of countries the FASB has significant control on their standards. One notable difference in the standards is that the LIFO systems is not used in the international standards while they are allowed by the US. Standards, thus reporting of income statements takes on different format which may affect the analysis of financial statement by investors and stakeholders (Eisen 42).Moreover, the international systems is more principle based when compared to the US systems which can be considered to be rule based. The FASB bases their approach on the fact that the real accounting world has infinitely many exceptions and a principle based system will never be able to give a full description of actions that may be employed in all situations (Eisen 43). Equity Method of Accounting Accounting is a diverse area of study that is continuously changing as per operations requirements (Eisen 34).Financial irregularities and fraud has taken on a new dimension an d thus the accounting principles and procedures have also been forced to change in order to address the change in financial trends. Investment in common stock is one of the fastest growing areas, many investors are channeling their resources to acquiring common stock and IPOs have become national events while the capital markets is one of the most highly traded market there is. The equity method of accounting is used for investments in common stock if the investor possesses over one fifth of the outstanding voicing stock of another company in which he has significant influence.Generally accepted accounting principles require that reporting using the equity method when an investor corporation has significant control over the operations and finances of an investee corporation. Significant influence is determined by representation on the board of directors, active participation in formulation of policies, intercompany transactions, interchange of managerial personnel and dependence on technology. It is generally assumed that an investor has significant control if over 20% of the outstanding common stocks of the entity are in his possession.This holds true unless there is sufficient evidence to prove otherwise (Eisen 100). The equity approach to accounting reflect more on the economic aspects than the legal aspects involved in investing in legal stocks of other companies. When the equity approach to accounting is employed, the initial records of the stock investments is done at cost. The investments accounts will then have to be adjusted to ensure that the investor share of income and losses after the date of acquisition are up to date. This investor share is used in coming up with the net income of the investor in the period as reported by the investee (Eisen 51).The methods is in line with the accrual method of accounting for its implementation ensures the recognition of revenues when they are earned and losses when incurred. Dividends received by the investors are not reported as dividend income but are a reduction on the carrying amount associated with investment. Therefore, the application of equity methods of accounting ensures that investments accounts give a reflection of the investors equity relative to investee net assets. An exception to this rule of revenue recognition is the recognition of revenue without change in working capital (Eisen 34).In the investors statement of income, the proportion of the share of the net income of the investee is reported as a single line entry except inn situations where the investee possesses extraordinary materials that would affect the investor's net income statement. Such materials would be reflected as extraordinary materials in the investor's income statement. The method therefore eliminates intercompany profits and losses (Eisen 43). Any excess paid for shares over their book value of the purchased subsidiary must be identified and if need be amortized or depreciated (Eisen 90).In cases wher e the investor owns over half of the investee's outstanding stock a consolidated financial statement for the group is presented (Eisen 110). The relationship is considered an affiliation as the investee can exercise control over the operations of the investee (Eisen 111). The equity method is used in the presentation of financial reports for unconsolidated subsidiaries in a consolidated financial report. If the parent company is preparing unconsolidated reports then the investments in the subsidiaries are reported through the use of equity accounting.The application of equity accounting methods is continuously being adopted in accounting circles due to an increase in corporate ownership. Capitalism is characterized by increased investments in joint ventures and therefore it is becoming common place for major corporations and private investors to have stake in more than one company. Multinational companies may have considerable influence on local companies whose stock they posses and therefore the application of equity accounting finds relevance in such cases. Income tax accruals and Deferred Income taxesOne of the most important decisions that has to be made by businesses before they start operations regards the basis of their bookkeeping which can either be on an accrual or cash basis. The accrual system is where the income is recorded as when it is earned without considerations on whether it will be received or not. The expenses are also recorded as per when they were accrued without considerations on whether they will be paid. Taxpayers are not necessarily required to use a specific method by the Internal revenue service (IRS) (Eisen 32).However, the stock markets and other bodies may require public companies to strictly use the accrual basis in stating their incomes (Eisen 60). The IRS requires that the method used when a taxpayer first files his tax returns should be used consistently thereafter and any changes in the system must be approved by the IRS. I f an investor own more than one business the use of different methods of accounting is allowed, though they must be kept separate from each other as each business is treated as separate entity.Even though the use of any method is allowed there are restriction to the use of the cash method in that corporations with a gross receipt of over $5 million excluding the S corporations, partnerships that partners with such corporations and tax shelters are all excluded from the use of cash system of accounting (Eisen 22). When using the accrual method, incomes must be reported in the tax year they were earned and expense deducted in the same manner. The time of payment is disregarded in either case and has no bearing on the nature of the results.For taxation purposes, income is reported when earned, due or payment is received depending on which one comes first. Therefore, recording of income is done when events that lead to their reception have occurred and the amount associated with the rev enue or expense can be determined with pinpoint accuracy. Advance payments for services that will be received later are charged in the same years that they are received. This scheme changes if there is an agreement that the completion of the service will be in the next fiscal years thereby the recognition of the income is included in the next years records.The postponement of advance payments cannot go beyond one year. If any part of the service will go beyond the next year, all advance payments will have to be recorded in the year the receipt will be made and none of it would appear in the next year's records. Advance rent income can only be recorded in the years that they are received and can never be postponed. If a business provides a business agreement for a property that it owns, advance income associated with such property can be postponed.However, this is only applicable in cases where the business also earns income from properties that do no have service agreements in their course of operations. There are a few special rules that have been formulated with regards to handling advance payments regarding agreement for future sales. Under normal considerations the payments are recorded when they are received but this is not so in this alternative system. Under the alternate system the advance payments in earlier years and the recordings include payments in gross receipt according to the rules of the method used.Furthermore, it is advisable to record the advance payments in the years that any part of the advance payments has been included. Under the accrual system expense are reported when liability has been fixed, the amount involved has been determined clearly and economic performance has occurred. If expense is incurred in receiving a service, economic performance is considered to have been incurred when the service is provided. When property has been delivered, economic performance is said to have been incurred (Pratt & Niculita 102 ).For expenses that are related to interest, the passage of time marks economic performance. In areas of compensation of services, economic performance is said to have occurred when the contractors are rendering their services. Moreover, under the accrual system expenses are only deductible in the years they apply though they can still be charged on the years they are paid if the benefits they generate are applicable for a time of over one year. If business expenses or interest are owed to persons related as per the definition of related in income tax, and the related person handle

Basic Rhetorical Analysis of Science Fair Project Booklet Essay

Basic Rhetorical Analysis of Science Fair Project Booklet - Essay Example creating a document that was both engaging, interesting, and presented the core weighty issues that should be considered and employed by the targeted stakeholders in middle school/elementary school. As a function of this analysis, it is the hope of this student that the reader can come to a more informed understanding concerning the rhetorical best practices that are utilized within the EPA handbook and seek to appreciate the mechanisms through which they are employed and the way in which they are presented. One of the most effective rhetorical strategies that is employed is with respect to the direct and nearly immediate representation of what the booklet is for, who, and why. This helps to provide the stakeholder with an understanding both for the overall importance of environmental protection, science, learning, and the role that the EPA plays in helping to secure and safeguard the viability of the future environment. Along with this representation of underlying rubric, the booklet does not stray very far from the core goal that the teacher within middle school is attempting to engage the student with; that both science, inquiry, and learning are all â€Å"fun†. As such, the booklet begins by stating this and giving some of the ways in which inquiry based learning provides a level of inference into the way the world works and gives the student a level of satisfaction with respect to discovering the answers for themselves. The greatest difficulty in presented the rubric that has thus far been alluded to is the fact that it is directed towards two distinct groups; the teachers and administrators of middle schools as well as the students themselves. In such a manner, the rhetoric and approach is split and needs to provide interest and ideas on both the part of the students and their teachers; a somewhat difficult task for a single booklet of such brevity. Regardless of this, the step by step approach and â€Å"keys to success† that are represented within the

The gastronomic developments on two different geographical areas; West Essay

The gastronomic developments on two different geographical areas; West Yorkshire in the North of England and the Island of Malta in the Mediterranean - Essay Example The information guiding this research shall be gathered from relevant scholarly articles, books, journals and websites. The factors of these trends shall be derived from the social, economic, and cultural developments in those areas. The main outcomes that this research intends to achieve are the comparison of the trends of those gastronomic environments. A key factor to this is knowledge of the factors that have influenced the diversity of the food and beverage development in those specific areas. The outcomes will be analyzed to know the trends that contribute to the competitive value of food and beverage operations. Lastly, recognize the key features of successful gastronomic business and determining the quality leaders in the market. Gastronomy is the study of food and culture with a specific emphasis on pleasure-loving cuisine. Modern gastronomy has its roots in several French texts published in the 1800s. It is a demanding multidisciplinary art examining food itself along with its setting, demonstration, brilliance, and history. The principal of gastronomy is that food is an art form, as well as science. Gastronomy examines the sociological implications of food, while integrating other social science disciplines such as philosophy, anthropology, and psychology. For the gourmet and gastronome, gastronomy requires an essential definition, which is the enjoyment of good food, noble company and worthy beverages. Gastronomy is broken down into four main areas (Harrison, 1982) which are political, theoretical, and technical and food gastronomy. Political gastronomy is concerned with the training and the study of the preparation, making, and service of various foods and beverages from many countries around the world (Cailein Gillespie, 2001, pp. 3-5). It deals with the methods and principals involved in the conversion of raw produce into appealing, countrywide, regionally

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The Dew Breaker - Assignment Example nt is a building block, ever so delicately placed, that Danticat employed in order to give a hint as to his fathers own relationship with his memories, his past deeds, and his life in general. His fascination with mummies and the past, that they last for thousands of years, reflects his own fascination with his own past, and the dark secrets that lay there. His dark secrets, Danticat wanted to hint at, likewise has the ability to last for thousands of years, haunting his father even as he tries to live a new and placid life in America with his daughter. That anecdote on the grieving practices of the ancient Egyptians is a hint on top of other hints, much like the title of the book is a hint of what his father was in a past life, a torturer and a prison guard of proven cruelty (Danticat; Corbett). We get a sense that this is so, that the mummies are really representative of artifacts of guilt and shame, and in some ways of the actual terror and cruelty that his father, as a â€Å"dew breaker†, inflicted on many people during his watch as prison guard. There is a sense in some analyses of the novel, for instance, that point to this way that Danticat portrays the guilt and the terror that people, both victims and perpetrators, feel all the way to the present, even though they try so hard to live new lives and to escape from their past. This paper asserts that the fascination with the grieving process,and the reference to mummies living on for thousands of years, is in fact a symbolic representation of how, for the torturers like his father,and for the victims of that torture, there is no escaping the past, because the past lives on, like mummies which will not disintegrate and be completely forgotten. This paper asserts that this is a valid point to make. As far as victi ms go, for instance, there is the story that seems to mirror the fathers fascination with the past, and with it an unseen bag of bones, so to speak, that hides in the fathers psyche, a bag of bones

Autobiographical Paper on Religious Affiliation Essay

Autobiographical Paper on Religious Affiliation - Essay Example I was baptized and grew up in a middle-class Catholic family in New Orleans where I thought almost everyone is Catholic as I grew up, and I never felt that we were a "minority within a minority" (Carey, P. in Phelps, 1997, p.7). I had an uncle who is a Catholic priest, and the way he lived his life as a servant of Christ in the Church had an impact on me. His kindness towards others made me see a bit of how Jesus was when he walked this earth two thousand years ago. His preaching, his life of prayer, and his dedication to his flock drove home the message that there was something, and someone, greater and beyond this life. Of course, my young mind never looked at events from a theological or religious view, because to me he was just my uncle who would visit and shower us with cheer and tell us stories about where he'd been, what he'd done, and the thousand and one things that a priest is supposed to be doing. My parents were a huge influence on my beliefs. The way they cared for me taught me how to love and use my heart and mind to face the mysteries of this world. How they loved each other despite the trials and joys of family life were for me a sign of how God takes care of us. They taught me how to pray, and more importantly, they told me why. Allow me to briefly discuss one case in point: the Trinity as a Family where God is a Father, Jesus is the Son and my brother, and the Holy Spirit is Love. I can never explain fully how there can be three Persons in One God, but I understood as I grew up that maybe God is a family too where everyone loves each other, just as we did in my family. We did things together: prayed at home and went to Sunday Mass; spent time having fun, laughing and talking and enjoying each other's company. Maybe God has been doing it for all eternity, and that is why He is happy and wants us to share in that happiness (Mt. 11: 25-30). My Mom and I also prayed the Holy Rosary at home to honor Mary, the mother of Jesus. Many non-Catholics never understood the Rosary, because they think it is a form of worship, but it is not (Cavendish, 2000). Like people in love who never tire of saying the same things to one another, we Catholics who love the mother of Jesus also do the same. We show her honor, not worship, in the same way I show mom and dad the honor they deserve for being good parents. Novenas and other devotions to the saints are the same thing. We see them as paths to God, the same way that if we want to get a job we ask the help of someone close to us so that we do not have much of a hard time. Going to the saints and to Mary is the same thing. Of course, some people get carried away and give too much time to Mary and the saints that they forget Jesus, but the Catholic Church keeps on reminding us about this danger. So yes, my religious upbringing had a strong impact on my faith, helped by the examples my mom, dad, and uncle showed me that we can be happy doing the good things we enjoy, being men and women of virtue, prayer, and faith (Copeland, 2000). Search for Meaning Hunt et al. (1975) discussed the presence of a religious factor in secular achievement of African-Americans and investigated the presence of Protestant and Catholic

Evaluation for the first episode of Gracepoint Essay

Evaluation for the first episode of Gracepoint - Essay Example Gracepoint investigates the highly mysterious murder of a young boy in a small town. There is only one season to this drama and all the loose ends are tied up by the creators in this single season. Instead of solving a new mystery murder in every second episode, a single investigation stretches over an entire season in Gracepoint. Young adults and middle age people constituted the audience of this show. The lowest ratings were seen in the 14-49 age demographic (Fletcher). This age group actually forms a majority of all viewers across America. Crime shows tend to become quite popular in this age group, but Gracepoint failed to cast a highly memorable impression on many people from this age group. However, it is also believed that crime shows like Gracepoint have more loyal followers from the age group of 42-55 as more mature people tend to become more interested in such shows than younger people. It can be assumed that adults and senior adults formed main audience of Gracepoint in Ame rica. The plot of the first episode is not so complex, but quite interesting. In this episode, the female detective named Miller becomes infuriated when another male officer named Carver is given the highly coveted position in an investigation which she was promised earlier. A young boy’s body is found dumped at the base of cliffs. Both Miller and Carver arrive at the crime scene and Miller becomes particularly distressed. Blunt force trauma is later confirmed as the cause of Danny’s death. The news instantly becomes a media bonanza in the town with one reporter after another arriving at the crime scene. Tom, Miller’s son, is presented as a mysterious young fellow because he is shown removing evidence from his mobile and laptop upon hearing the news of Danny’s death from his mother. A footage reveals that Danny skateboarded down a

John Morgan and Pharmacy Essay Example | Topics and Well Written Essays - 250 words

John Morgan and Pharmacy - Essay Example John Morgan is considered to be the first teacher and practitioner of pharmacy. He was taught pharmacy, chemistry of pharmaceutical and material medica to students, who were studying medical. He is well known because he had laid down the foundations for separating pharmacy from medicine (Cowen & Helfand, 102). The main objective of this separation was to divide the medical field in to different branches in order to enhance and improve the entire profession. Consequently, pharmacy would be cultivated as a separate branch so that it can have a positive impact on medicine. Another reason for this separation was that pharmacy can be improved so that it could be practiced with precision and proficiency. This separation was essential for the benefit of the public (Crellin, & Scott, 200). John Morgan has made a significant and noteworthy impact on modern pharmacy. He has established the foundations of pharmacy and it has now developed as a separate discipline. After the establishment of pharmacy as a separate discipline, doors for professional pharmacy have opened. John Morgan is considered to be one of the most prominent figures in medical history because he had separated medicine from pharmacy. This separation assisted professional pharmacy to growth and develop as a separate discipline.

Role Of Safeguards In Strengthening Independence Essay

Role Of Safeguards In Strengthening Independence - Essay Example The importance of autonomy of auditors and the inherent risk of not being totally self-determining raises many of the issues where safeguards were suggested in order to minimize the threat to the sovereignty of the auditors. Although auditors cannot be completely liberated from the client, however, there are certain measures, which brings the dependency of the auditors to an acceptable level. Independence of the auditors is compulsory in order to assure that the opinion that the auditor provide is free from biases. Auditors provide reasonable assurance upon the financial statements of the company where the auditor expresses the opinion whether the financial statements are free from material misstatement and all applicable standards were followed (Cai, 1997). The assurance regarding the independence of auditors must be affirmed, though not completely but to an acceptable level (Silvia, 2010), by providing safeguards upon the issues that threaten the auditors’ independence. ... The safeguards provided in order to minimize the threat to the independence of the auditors are categorized differently. The safeguards provided ensure that the threats to the independence of auditors are minimized to the acceptable level. Absolute Prohibition The independence of the auditors is strengthened when there is complete prohibition is provided regarding the financial and non-financial interest of the auditor to the client. When the auditor is completely prohibited from possessing any type of interest in the client the independence increases (Peter, 2004). The framework completely restricts the client and auditor to possess any type of relationship whether business or personal. The restriction is imposed upon activities that are to be carried out between the client and the auditor. Permitting But Restricting the Extent In several cases the framework permits the auditor to continue with the activity with the client but the extent of the activity and relationship with the cli ent is limited.

Classical Music Essay Example | Topics and Well Written Essays - 750 words

Classical Music - Essay Example The Enlightenment Period is characteristic of its close association to the major changes that took place in the arts. It was this period during which balance, order and structure was infused into the arts. Composers were highly impressed and gradually aspired to maintain a perfect order and balance in their music. The Classical Period (1750 - 1820) (Music History) saw artists and musicians slowly wean away from the richly bottom and styles of the Baroque period and adapted a new style that was uncluttered which catered to the realm of elegant music that was made up of a simple but systematic form and structure with good melody and perfect harmony. The music in the Classical period was filled with a lot of emotion and feelings in addition to being lighter and more personal instead of intellectual. This style was a great attraction to the composers of that time who imbibed the Classical music style which possessed greater clarity, depth in addition to simpler structures and formal mode ls. A good example of such a composition was Mozart's creation of the 'Comic Opera' which became very popular during the Classical period. During the period of the Renaissance music took a lot of liberty in making use of the musical form. During the 1300s French and secular music was quite popular. In 1330 An Italian school of music was developed in areas such as Verona, Padua and Florence etc. with composers improvised lyrics to the accompaniment of instruments such as the viola and lute. In course of time such experimentation led to a new development of contrapuntal music. (The Columbia Encyclopedia, Sixth Edition) As humanism spread far and wide, gradually sacred music broke away from the confines of the Papacy which gave birth to a new school of composers who mastered the art of polyphony after having been trained in the Netherlands. Mozart's Contribution to Classical Music It was during the Classical Period that the great composer Wolfgang Amadeus Mozart (Harold C. Schonberg. W. W. Norton, 1997) lived. His father Leopold Mozart (1719 - 1787) who was a great violinist at the court of the Archbishop of Salzburg greatly encouraged his son by enhancing his musical skills. Mozart visit child prodigy who achieved much from a very young age. He was a genius par excel lance who dazzled his audiences. In 1782 Mozart composed the 'Singspiel Die Entfhrung aus dem Serail (The Abduction from the Seraglio), (Jan Swafford, 1992) and thereafter was no turning back as Mozart composed one masterpiece after another in different forms and genres. In fact he is on the composer to have created undisputed masterpieces that belonged to every musical genre of his times. Mozart's 'serenades, divertimenti and dance' written for the nobility became synonymous with the "Classical "age of elegance," His Serenade in G major, which the composer called Eine kleine Nachtmusik (Jan Swafford, 1992) which means 'A little night music', was the highlighted as his best. Mozart's contribution to music during the Enlightenment Period cannot be explained when considering its depth and vastness. He was a regular at the court of Emperor Joseph II (1741-1790) in Vienna where much of his greatest music was the victim. Some of His greatest works include

Robert Burns’ “To a Mouse” Essay Example for Free

Robert Burns’ â€Å"To a Mouse† Essay In the poems Robert Burns’ â€Å"To a Mouse† and â€Å"The Mouse’s Petition† by Anna Letitia Barbauld, many feelings and emotions about mice are brought forth. While both poems were written by different authors, many of the feelings they share towards mice are common. The analysis of the two poems will help to find the comparisons and differences in theme, political and social issues, diction, and tone. Examples from the poems will help to show the similarities and differences in the two. The tone of each poet in the poems, many similarities become evident. Both poets portray a sad and guilty tone when talking about mice. When Barbauld begins to write about what she believes the mouse is feeling inside of the test cage, the reader gets an idea how the poet may also feel. â€Å"For here forlorn and sad I sit, within the wiry grate.† (Barbauld, 5-6) Barbauld uses a line in the poem to show how she thinks the mouse is feeling. Robert Burns expresses an equal amount of remorse for the mouse in his poem. He does so by using his sad regretful and remorseful tone, much like Barbauld. â€Å"I’m truly sorry man’s dominion has broken Nature’s social union.† (Burns, l.7-8) Burns makes it obvious how he feels by using his tones throughout the poem to relay a message of guilt and sadness. The two poems share identical endings; Burns as well as Barbauld make reference to the fact that mice are much like men. Barbauld indicates, â€Å"So when destruction lurks unseen, which men, like mice, may share.† (Barbauld, l.45-48) Oddly enough, speaking to a mouse in the same tone, Burns states, â€Å"The best-laid schemes o’ mice an’ men Gang aft a-gley.† (Burns, l.39-40) While both poems are written by differen t poets, in different years, the two share the same tone to help portray their views of mice and how they are misunderstood. The themes in both of the poems are very similar also both poems are about mice and their life changing experiences with them. The common theme in Anna Barbauld’s, â€Å"A Mouse’s Petition,† is cruelty and unfairness. The mouse Barbauld speaks of is being used for tests in a science lab, and will eventually be killed in such experiments. Anna writes through poem that this act is unjust and should not happen to such a creature. Through the use of the poem she tries to tell the scientist â€Å"Beware, lest in the worm you crush, a brothers soul you find.† (Barbauld, l.35-36) Barbauld relates that killing a mouse is not morally different from taking the life of a fellow man. The poems theme is effective and pushes the reader to feel sorrow for the poor mouse. In â€Å"To a Mouse† by Robert Burns, the ongoing themes are guilt and fear. Burns knows what mice are up to, stealing his food from his crops and ruining his walls within his home to make homes of their own. Burns however, does not care because he himself feels guilty for the little mice. Burns feels like even though they may be a nuisance to some humans, the mice have no choice but to do these things to live to see another day. â€Å"I doubt na, whiles, but thou may thieve; What then? Poor beastie, thou maun live!† (Burns l.13-14) Burns explains why he is not bothered that the mice steal his food. Burns also has the theme of fear in his poem. The mice fear men, and for good reason, Burns is aware of this and makes minimal effort to scare the mice while they are at work. â€Å"An’ justifies that ill opinion which makes thee startle,† (Burns, l.9-10) Burns discusses how the fear mice have for men is due to the brutes who have no patience to understand what the mice go through. While the two poems have different themes, one being cruelty and unfairness and the other being guilt and fear, the themes are similar in the fashion that both poets show remorse for the mice and what they go through. Barbauld never once mentions how mice may in fact have it easier than humans do, but in the final lines from â€Å"To a Mouse† Burns does indicate being a mouse may sometimes be easier. â€Å"Still thou art blest compared wi’ me! (Burns, l.43) Burns states that even though a mouse may not want to be a human, Burns believes a mouse has the ability to solely live in the present, and cannot remember the past or have to think of the future. Burns shares the dread he feels when he must remember the past or think about the future. Burns wishes he never had such a burden, and believes mice would not want to have such a burden either. For this reason while the two poems’ themes are very similar, they still have striking differences in how they view mice and men. Many Political issues were raised when the two poems were written. In 1773, the same year â€Å"The Mouse’s Petition† was written, the Boston tea party movement had happened. This happened soon after the British parliament granted it a monopoly to the North American tea trade. While this made the British happy it was the beginning of a revolt by the Americans. They felt they should not have to be taxed for their own goods. The Americans fought back by raiding the tea ships going to the British and dumping all the tea into the ocean. While this was a revolt for the Americans, for the British not much had happened except for the fact they had seen what happens as a result of people being pushed into something they didn’t want to do. This connection can be made to the Mouse in â€Å"A Mouse’s Petition† because the mouse did not want to be a test subject but was forced to do so, left without a choice. Wither or not Barbauld’s writing was affected by the Boston Tea Party movement or not, the two happening in the same year seems to be enough of a connection to assume this was an effect. In 1785, the same year â€Å"To a Mouse† was written, Scotland was under the beginning of the highland clearances. Before 1785 many families and clans were getting relocated to other parts of Scotland so that the land could be used to raise big black sheep instead. The success of relocating humans for the use of their land became so popular that the evil countess of Sutherland used the threat of clearances to blackmail every young man on her vast estates to enlist in her regiment. She then evicted their families later anyway. One is left to wonder if Burns was forced to take part in one of these dreadful moves, or simply had to experience seeing these events happen. Either way having to leave your land unexpectedly would take a toll on your mind mentally and physically. Especially if you were sent to war with promise your land would be safe, only to come back realizing your land had been taken away anyways. In, â€Å"To a mouse,† burns refers by stating through a part of his poem that he does not like the fact that he can remember the past, â€Å"The present only touchect thee: But och! I backward cast my e’e On prospects drear! An’ forward though I canna see, I guess an’ fear!† (Burns, l.49-53) Burns talks about how looking back on the past brings him disappointment and sorrow. Maybe this is because he was in the middle of relocation or had already gone through one due to the highland clearance. While material has not proven or disproven that Burns was a part of the highland clearance one can be left wondering if those events had an impact on his poem. The poetic diction in the two poems is very unique. While both use plenty of metaphors, there vocabulary is much different. This is partly because Burns uses a Scotish accent in his poems to give off the Scottish feel. Barbauld uses regular 1700’s English, much like other poets of the time from Britain. Burns’s Scottish accent is used in the poem to give the reader an idea what it would sound like if he himself was to recite the poem. While the reader may not understand as quickly as if reading in regular English, it helps to read the poem exactly like it would be read. While at first it is a challenging task to understand, it later becomes simple to translate. Barbaulds poem is much more generic for what the poems looked like in her area in the 1700’s, there is no accent used like in Burns’s which makes the initial reading of her poem much easier. One thing â€Å"To a Mouse† and â€Å"A Mouse’s Petition† have in common is there use of metaphors. Burns uses metaphor less often than Barbauld, â€Å"An’ bleak December’s winds ensuin’, Baith snell and keen!† (Burns l.28-29) Burns discusses with the mouse about how the winter winds are sharp like a knife, a metaphor for the winter wind being cold and seeming like it can go right through your body. Barbauld uses metahphors more frequently, â€Å"May some kind angel clear thy path, And break the hidden snare.† (Barbauld, l.47-48) Barbauld is saying metaphorically that she hopes the man has a sudden change of mind and his thoughts are changed for the good, not to use the mouse as a scientific test dummy. The two poems being compared and contrasted show that the two are not so different. While there are many similarities and differences analysing political and social issues, diction, and tone have helped to find these similarities and differences. The two poems about mice are much more complex than the initial read. The reader must dig deep into the meanings of the poems, the diction, the time they were written, the social issues that were happening in those times, and the poet’s tones to reveal the true meanings of the poems. Works Cited Burns, R. â€Å"To a Mouse.† The Longman Anthology: British Literature. David Damrosch and Kevin J.H. Dettmar. Pearson Education, 2010. 359-360. Latitita, A. â€Å"The Mouses Petition.† The Longman Anthology: British Literature. David Damrosch and Kevin J.H. Dettmar. Pearson Education, 2010. 62-63.

The Impact Of Social Divisions Social Work Essay

The Impact Of Social Divisions Social Work Essay Social Workers work with some of the most disadvantaged and vulnerable people in Society, those who have been possibly subjected to oppression in their daily lives. Most would agree that Social Work is a diverse and shifting activity (Jones 200241) in response to the situations presented within society. The society that we live in can be seen as one with many divisions, due to individual difference, people are categorised in due to these differences such as gender, race, class, age and disability. These Social Divisions can result in certain groups being oppressed. Barker (2003306-307) defines oppression as The social act of placing severe restrictions on an individual, group or institution. Typically a government or political organisation that is in power places these restrictions formally or covertly on oppressed groups so that they may be exploited and less able to compete with other social groups, the oppressed are devalued exploited and deprived of privileges by the individual or group that has more power. Oppression can be fully understood through attention to race, gender, class, disability, sexuality and age. Society can attribute to these differences by defining people and their roles based on their different experiences in relation to the power, status and opportunities in society. Northern Ireland is seen as a multi-cultural society with inhabitants from many different backgrounds and cultures. The roles and expectations that society assumes for different group of people is immersed on a cultural level, thus creating common values about what is normal which creates perceptions of social norms. Through these perceptions of social norms oppression comes to the forefront. Recurring discrimination leads to oppression. Thompson (199810) says this is: inhuman or degrading treatment of individuals or groups; hardship and injustice brought about by the dominance of one group over another, the negative and demanding exercise of power. Oppression often involves disregarding the rights of an individual or group and is a denial of citizenship. It is important that it is recognise that oppression is not intended solely to refer to situations where a powerful person or group exerts tyranny over others it also refers to the structural injustices that can arise from often unintentional oppressive assumptions and interactions which occur as a result of institutional and social customs, economic practices and rules. (Clifford and Burke 2009) For the purpose of this assignment I am going to focus on racism and the oppression faced by Travellers as an ethnic minority group. Travellers are an indigenous minority in Ireland and enjoy a distinctive culture, value system and common language. (OConnell, 2006:4) Travellers nomadic lifestyle follows a routine based on economic practices and religion. According to the Government, Travellers have shared histories, a nomadic way of life and distinct cultural identity (Department of Justice 2005; Cited by OConnell 20064) One notable feature about the discourse of Travellers is the tendency to associate traveller oppression with the terms discrimination and prejudice and not racism, a tendency which is reflective of a broader resistance among some members of the Irish public and some policymakers and politicians to naming the treatment of travellers as racist. (Exchange House Travellers Service, 2005, www.exchangehouse.ie) (accessed 14/10/10) The failure to acknowledge traveller oppression as racism may be stemming from failure to acknowledge travellers as a distinct ethnic group. While travellers are visually racialised in society by their normandism, they were also marked through their physical, not structural whiteness. This failure to associate the marginalisation of travellers in Irish Society with racism supports a false understanding of racism as pertaining exclusively or primarily to people of colour (Downes Gilligan 2007249) despite definitions such as Burke and Harrisons (2000 283) who believe: racism is a multidimensional and complex system of power and powerlessness, a process in which powerful groups are able to dominate, which can be seen in the differential outcomes for less powerful groups in accessing services in the health and welfare, education, housing and the legal and criminal justice systems. This notion of power can demonstrate the segregations in society, and can heighten the oppression faced by those of ethnic minority groups. The development of racial ideology does not reflect the state of knowledge about racial differences but an aspect of social conflict.'(Ely and Denny 19874) Racism is a negative term with negative connotations and can be seen as a socially constructed ideology rather than a biological entity. (Thompson 2006) The impact of racism on ethnic minority groups can be detrimental, it can place many restraint on the lives of the individuals such as being restricted in what services they can avail of, the lack of knowledge about the provisions and opportunities available to them. Racism damages those it oppresses socially, economically and politically. (Dominelli 200865) Thompson (1993, p19) states that: P refers to the personal or psychological; it is the individual level thoughts, feelings, attitudes and actions. It also refers to practice, individual workers interacting with individual clients, and prejudice, the inflexibility of mind, which stands in the way of fair and non judgmental practice. C refers to the cultural level of shared ways of seeing, thinking and doing. It relates to the commonalities, values and patterns of thought and behaviour, an assumed consensus about what is right and what is normal; It produces conformity to social norms, and comic humour acts as a vehicle for transmitting and reinforcing this culture. S refers to the structural level, the network of social divisions; it relates to the ways in which oppression and discrimination are institutionalised and thus sewn in to the fabric of society. It denotes the wider level of social forces, the socio-political dimension of interlocking patterns of power and influence. At the Personal Level Travellers can be seen to be oppressed in many ways, the impressions that Travellers are dirty, criminal As a minority group, Travellers suffer discrimination and oppression; they are marginalised and excluded by people of the settled community. Poverty is seen to be part of daily living within the travelling community and many of the settled community feel that it is due to their Normandic way of life and that it could be solved by settling down and getting a job. (De Burca Jeffers 1999; Cited in Downes Gilligan, 2007:249) Rather than offering a structural explanation for traveller poverty, or an understanding of these experiences from the travellers point of view, the views and interpretations of the dominant cultural group are usually imposed on travellers. (Downes Gilligan 2007) However the oppression faced by travellers cannot be seen just from a personal point of view, it needs to be viewed in a broader context. Racism manifests itself in many different ways in society. Thompsons (2006) PCS model provides an understanding to how racism des so; it can be seen to operate at three different levels, the personal, cultural and structural. Clifford and Burke (200918) believe that Oppression operates at both structural and personal levels at the same time. Since the formation of the Welfare State many changes have come about which have resulted in positive actions in attempting to challenge racism and the oppression faced by people in Society. Social Policy plays an important part in promoting integration in society. One of the functions of the Welfare provision in general, is to promote the integration of individuals in society. (Oliver 199678) These policies may be interpreted as responses to perceived social needs. The policies evolve within an environment where problems come to the forefronts that are seen to require political solutions and pressures occur for new political responses. (Hill 2009) Social Work practice is transforming through the creation of social relations, fostering equality and justice in moving toward an anti- racist approach, a political stance against racism is adopted on the personal, institutional and cultural levels within policies, practice, education and Social Work organisations. (Dominelli, 2008) OConnell (20065) states that Travellers have been victims of violence and intimidation and have been subject to exclusion from services, giving rise to many cases under the Equal Status Act. This Act covers discrimination on the grounds of gender, race, age, marital status, family status, religion, sexual orientation, disability and membership of the Traveller Community. Deconstructing power relations and privileging within professional relationships can begin the processes of changing professional and organisational structures. Dominelli (2008:77) The Traveller Education strategy (2006) seeks an end to separate Traveller provision in education to be replaced by inclusive provision in main stream services. The need to respect Travellers rights is a logical element of the new human rights and equality architecture established since 1998: the creation of an Equality Authority to promote equality, an Equality Tribunal to hear discrimination cases, the National Consultative Committee on Racism and Interculturalism (NCCRI) to give expert advice on these issues, and the Irish Human Rights Commission (IHRC) to promote human rights. Ireland has adopted new anti-discrimination legislation (1998 Employment Equality Act and 2000 Equal Status Act), and most recently the State has announced a National Action Plan against Racism (Department of Justice 2005). Anti-racist initiatives are reflected in Social Work education and practice, many Social work organisations engaged with what is known as Race Awareness Training. These initiative target Social Work education as well as service delivery. CCETSW implemented an anti racist policy which was aimed at looking at ways to educate student and practitioners of anti-racist practices. (Llewellyn 2008)

Languages Are Constantly Changing English Language Essay

Languages Are Constantly Changing English Language Essay Languages are changing as the world is constantly changing. After the Second World War, English neologisms emerged in a remarkable way. New vocabulary came into existence due to new technologies and new discoveries such as ; computing, internet , cell phones and the like. Peoples daily activities like dancing, looking and many others, renewed their popularity giving birth to new lexicon. In deed, new words are invented rapidly and are developed quickly thanks to mass communication. They appear and fall into disuse when they have served their momentary purpose ( Bernhart 54).Only a few of them will get recorded in glossaries of neologisms of general dictionaries. The matter of neologism becomes a new hot spot of research owing to its practical and prevailing use in reality. The study of neologisms evoked a whole cluster of questions: -What are the reasons beyond the rise of new lexicon? -Why are some new words just a flash in a pan? -Why are other words successful? -What are the qualities that make a word successful? -Are Neologisms markers of changes in societies? Chapter 01:Literature Review 1.Definition of a Neologism The term neologism originates from Greek: neos means new, logos means word, i. e. a neologism is literally a new word. Neologism is the creation of a new lexical item as a response to changed circumstances in the external world, which achieves some currency within a speech community(qtd. in Chrystal 1992: 264) at a particular time. In linguistics, a neologism is a recently-coined word, or the act of inventing a word or phrase. Additionally it can imply the use of old words in a new sense (i.e., giving new meanings to existing words or phrases). Neologisms are especially useful in identifying new inventions, new phenomena, or old ideas which have taken on a new cultural context. The word neologism was coined around 1800 and was, at that time, a neologism itself. A person who develops a neologism is sometimes called a neologist; neology is the act of introducing a new word into a language. l. 2. Background of English Neologisms The famous American new word expert John Algeo wrote in the preface of his book Fifty Years Among the New Words, Although the dictionary of new word is warmly welcomed by readers only in recent years, actually the compiling of English dictionary began with the collection of new word ever since 1604. The early English dictionaries like Table Alphabeticall (1604, Robert Cawdrey), English Expositor (1616, John Bullokar), and The English Dictionarie (1623, Henry Cockeram) all embodied some hard words, which were absolutely new words to people in those days. Thus, those dictionaries somehow held the characteristics of neologism dictionary. However, the scientific and systematic study of neologism began at 200 years later, the 20th century. In 1902, Leon Mead published a book named Word-Coinage, being an Inquiry into Recent Neologisms, also a Brief Study of Literary Style, Slang, and Provincialisms, which said to be the first book studying neologism in the 20th. Although it was not a neologism dictionary, it contained some articles about new words. Whats more, Mead put forward the idea of making research on new words for the first time in the history. He also provided lots of examples of new words created by some American writers at that time. In 1920, C.Alphonso Smith, the dean of the English department of American Navy Institute wrote a book entitled New Words Self-defined, in which 420 new words were illustrated by examples. This had proved to be a big progress in the research on the neologisms. From 1937 to 1940, the famous American scholar Dwight Bolinger first applied newspapers and magazines to introduce new word. He created a column, The Living Language, in the newspaper, Words. In 1943, the column was brought into American speech and the title was changed into Among the New Words. Then, in the next year,Professor I. Willis Russell took the place of Bolinger and became the chief-editor of the column. He wrote articles entitled Words and Meanings, New, to introduce new words and their new meanings. War is said to be the major cradle for the born of new words. Majorie Taylor, a librarian in New York, collected numerous neologisms created during the World War II. In 1944, Taylor compiled a word-list, The Language of World War II: Abbreviation, captions, Quotations, Slogans, Titles and Other Terms and Phrases, in which every new word was explained. Similarly, Clarence Barnhart published his Dictionary of U.S. Army Terms. At that time, some academic magazines also published articles to introduce new words. Many neologism dictionaries in the 1950s are very popular, especially the Dictionary of New Words in English compiled by Paul Charles Berg in 1953 and The Dictionary of New Words by Mary Reifer in 1955. During 1950s, Mr. Paul Charles Berg did a lot of job to collect new words about the war, which brought us his Dictionary of New Words in English in 1953. After the World War II, science and technology development had greatly influenced the society. Subsequently, a lot of scientific and technical words were flooding into the language field. A lot of neologism dictionaries about words in those fields were published. Two of them are mostly welcomed: An Explaining and Pronouncing Dictionary of Scientific and Technical Words by W. E. Flood Michael West and Words of Sciences and the History Blind Them by Isaac Asimov. From 1970s on, the study of English neologism drew great attention from western scholars, many of them established special column to introduce new words in English, such as William Safire who was well known for his On Language in New York Times weekly and Anne H. Soukhanow who was the chief-editor of Word Watch. In Safires column, he provided a considerably clear explanation of new words by citing typical examples, exploring their origins and performing their current usage. Besides, the American Dialect Association Dispatches introduced some new words yearly to the public. For instance, in 1994, information superhighway was rewarded as the newest word; cybersex was the most surprising word and mosaic culture the most unnecessary word. The digital revolution in 1990s is the radical reshaping and restructuring of social patterns. Because of the wild spread of internet, America is speaking a whole new language, said Shawn Holley in his The New Word Revolution. Lots of neologisms that have a historical significance by reason of the influence they exerted on the language field are brought into existence. According to the statistics, more than 20 neologism dictionaries have been compiled, among which some put emphasis on the academic field and some are distinctive by their popularity. Oxford English Dictionary, Websters Third New International Dictionary and Barhart Dictionary of New English are the ones with the highest academic value. New words are numerous. Sometimes it seems as if a new word has about as much chance of developing into a permanent addition to our vocabulary. Only few of them will remain as serious candidates for the dictionary. Books especially about new words are abundant. However, only a few scholars have ventured to propose factors that make for the success of new words. One is Goran Kjellmer, whose article Potential Words in the journal Word for August 2000 also reviews previous proposals. The other is the executive secretary of American Dialect Society, Allan Metcalf who proposed the FUDGE scale. The two reached different conclusions. Along with books and periodicals, there is the Internet. In particular, it makes my extensive searches for examples of how words are actually used today possible. Here the author has searched thousands of pages indexed by Google.com countless times to find current uses of words under discussion. A jump of several decades has showed us more researches on the neologisms. Language reflects our life, and the research on the neologisms has never been stopped. By collecting new words or phrases occurring in languages, the previous researches have provided precious materials for the further exploration in this field. Therefore, a careful look at the research background of neologisms carries an essential academic significance. In china, the study of neologism began from 1980s. Most of the specific works and papers are mere introduction of theories from abroad lacking of much original study. To keep up with the latest English vocabulary is really difficult, thus a thorough and systematic analysis about English new words is of practical significance both in learning and teaching of English as a foreign language. Chapter 02: Factors for the Rise of English Neologisms It is not language change itself that has occupied the attention of historical linguists for the past decades, but the causes and the processes of change. Early researchers, such as Saussure (1922) or Bloomfield (1933), for instance, maintained that the causes of linguistic change cannot be established despite numerous attempts at feasible explanations (Wardhaugh,1990:187). The majority of the early researchers have maintained also that the actual processes of change cannot be observed that what one can observe and perhaps analyses are the consequences of change. The findings of later research, however, envisage the process of change as an initial fluctuation between the new and the old, with the completion of the process occurring when the new replaces the old (Fromkin et al.,1996:295). In other words, if the new form, be it phonological, morpho-syntactic, lexical or semantic, spreads the change is in progress, if it eventually replaces the old form, the change has become a fait ac compli it has gone to completion(Holmes,1992:212). In regard to the causes of change, although the reasons for an aspect of a language undergoing change at a particular point in time still remain unclear, a number of theories have been proposed, depending on the orientation of individual researchers. For instance, Mcmahon M.S (1994: 179-182) discussing causes of semantic change, delineates the following: Linguistic causes Historical causes (subdivided into ideas and scientific concepts) Social causes Psychological causes (subdivided into emotive factors and taboo) Foreign influence The need for a new name Quite a lot of reasons are responsible for the creating of English neologisms. Any new thing or new concept, which takes place in our society, may provide a foundation for the creating of the new words. In the following, four of the major reasons will be emphasized: 1) the rise of new concepts and new ideas in social culture; 2) new discoveries in science and technology; 3) the manufacture of new products in economy, and 4) the events in the field of politics. Accompanied by a series of neologisms, we can have a clearer understanding of the current English neologisms. 2.1. Sociolcultural Changes: 2.1.1. New Concepts and ideas in Social Culture. The improving living condition and the enhancing cultural standard have formed a solid basis on which a large number of new things find their occurrence. It is not necessary to demonstrate that with the development of social culture, new concepts and ideas are introduced into us constantly. Since there are many more concepts than there are existing words, there will always be new words created. Changes in social outlook and manners of behavior call for new terms such as beatnik, peacenik, and hippie. Even new culinary arrangements demand new labels and in English they have some forth in the form of cheeseburger, chiliburger, mushroomburger, etc. (Anderson, 1973) Brian Foster presents us a striking example of how fast English vocabulary changes. In the year 1914, a young girl named Monica Baldwin entered a convent, remaining secluded there until 1941. When she returned to the outer world, she found herself in a totally different world: the conditions of everyday life altered by technical developments and social changes were beyond recognition. Whats more puzzling to her was the language people speaking. During a railway journey, the term luggage in advance meant nothing to her. Reading the daily newspapers made her feel idiotic in the extreme, because words like jazz, Gin, Hollywood, Cool, noshing and Isolationism were completely incomprehensible to her. Not to mention how bewildered she was at hearing friends say, Its your funeral or believe it or not. (Brian Foster, 1981) Lets look at another example moonlighting. It was anything but new to the vocabulary, and it gained a brand new meaning in 1957 as the verb to moonlight and its related noun, moonlighting. Time magazine, beamed moonlighting at its readers in its issue of July 22nd, 1957. According to Time, it was in fact not just a new name, but a new trend and a new concern. MOON-LIGHTING, proclaimed the headline: A Problem Born of Prosperity. As a noun, moonlight goes back with the moon itself to the beginning of the English language and even earlier to the Germanic and Indo-European ancestors of English. Presumably ever since humans could speak, they have talked about the light of the moon. As a verb, to moonlight is more recent, but it still goes back to the nineteenth century. From the start it has meant doing something by the light of the moon, but at first this was something that could get one arrested. In the nineteenth century, moonlight was a slang term for the activity of burglars, who benefited from moonlight at their work. In the twentieth century, it was also used for herding cattle and hunting deer by moonlight. Whether it was the illegal work that in 1957 caused the transmutation of moonlight into a standard term for legal work, or whether this new meaning was independently derived from the original moonlight, nobody knows. And it doesnt matter much. Either way, moonlight meaning the light of the moon easily took on its second meaning of to work a second job, and Americans have been moonlighting ever since. This second meaning seems likely to stay in the vocabulary, as long as people continue to hold down second jobs. 2.1.2.Disguising Language, Misnomers While taboo words are words that have been banned by the speech community, misnomers are words that individuals have decided to coin in order to deceive the hearer by disguising unpleasant concepts. Examples: E. friendly fire instead of bombardment by own troops. 2.1.3.Prestige, Fashion Lexical change may be based on the prestige of another language or another variety of the same language, certain fashionable word-formation patterns or certain fashionable semasiological centers of expansion. The kernel of this force is mostly found outside of language. It is often the prestige of a culture, the superiority of a group or politics which cause speakers to adopt linguistic elements (words, morphemes, morphs, sounds) from the prestigious groups speech. Example: English, for instance, borrowed heavily from French during the ME. period because the upper social classes were made up of French people: garment, flower, rose, face, prince, hour, question, dance, fork, royal, loyal, fine, zero are all Gallicisms. Today, English is now the most prestigious language for many parts of the world. 2.1.4.Social, or Demographic, Reasons By social, or demographic, reasons we shall refer to the contact between different social groups. This contact may easily, and rather subconsciously, trigger off lexical change- the more intensive the social contact is, the more intensive the linguistic exchange. Example: In the history of the English language, the two prominent instances of exchanges between two social groups were the one with the Vikings in the 8th to 11th centuries and the one with the French in the 11th to 15th centuries. The force of direct contact between different speech communities must not be mixed up with the prestige force, where no direct contact with the other speech community is necessary. Thus, we can say that the early French loans (from Northern French) rather go back to the everyday contact with the English population and the French soldiers, not so early French loans (from Parisian French) go back to the prestige of the French aristocracy, the French loans in the official bilingual phase of Englands history may either go back to prestige or to the social contact or to both. Examples: The inherited ey is replaced by Scandinavian egg, the inherited nimen is replaced by Scandinavian taken except for theform benumb, throwen is supplemented by Scandinavian casten; early French loans are army, carpenter, catch. 2.1.5.Culture-Induced Salience of a Concept (Cultural Salience) Sometimes concepts are not salient to humans because of gerenal human nature, but because of the concepts cultural values. Their salience can change with the change of culture. Example: The increased importance of arts and fashion has affected the lexical treatment of the conceptual field of colors: from a vague differentiation between dark blue and light blue to a neat distinction between cobalt blue, royal blue, indigo etc. (such neat detailed differentiations often originate in expert slang and then penetrate the language of the general speech community). Conceptual fields which have gained salience through cultural importance may very well serve as designations in other conceptual field in the form of metaphors. Example: In the US, a lot of metaphors in general language have been taken from the field of baseball, e.g. to be off base to be completely wrong, to hit a home run to be highly successful and from the field of entrepreneurship. 2.1.6.Word-Play The category of word play includes humor, irony and puns. Although word-play often goes hand in hand with other factors (such as taboo, prestige or anthropological salience), it can also trigger lexical change on its own. Example: ModE. perfect lady prostitute, to take French leave to leave secretly (without paying), to cool look ( 2.2 New discoveries and Products In Science and Technology Suppose youre advancing the cause of science rather than pitching a product, and you have something new to report-a new element, a new compound, or a new species. How does it get a name? No new science is possible without neologisms, new words or new interpretations of old words to describe and explain reality in new ways. How could Aristotle have developed the logic of syllogisms or Newton thetheory of dynamics without new vocabularies and definitions? They were neologists, and everybody wanting to contribute new knowledge must be. For new knowledge there is no way around the creation of new terms and concepts. For new objects and new inventions, scientific discoveries, technical theories, etc, the new name is usually the work of one man or of a very few. To reject neologisms, often despicably, is to reject scientific development. No sign of scientific conservatism is so telling as the rejection of all but the established concepts of a school of thought. Neologisms are, however, relative to the terminological paradigm actually dominating a field of knowledge. It may be a radical renewal to introduce terms from a tradition believed to be outmoded. Nowadays the idea of the technical highway has been very familiar to people. Development in the science and technology has brought tremendous energy to the improvement of our civilization. And these achievements also find their reflections in language. Technical advancements in a society demand new designator terms, many of which can be found in linguistics such as hypercorrection, phoneme, allomorph, etc. The progress of science and technology gives occasion for the large majority of new words; for a new thing we must have a new name; hence, for instance, motor, argon, and appendicitis. It is interesting to see that the last word did not exist, or was at least too obscure to be recorded, when the Oxford Dictionary began to come out in 1888; but we cannot do without it now. Take the word software for example, that computer term was invented by John W. Tukey, a statistician at Princeton University. As long ago as 1958, he used the word in the American Mathematical Monthly. Today the software comprising the carefully planned interpretive routines, compilers, and other aspects of automotive programming are at least as important to the modern electronic calculator as its hardware of tubes, transistors, wires, tapes and the like. Tukey was already known for inventing another now- famous computer term. In 1946 he used the little word bit as the designation for a unit of information, a binary digit with value 0 or 1. That led a decade later to bytes (groups of bits, now always eight, a term invented by Werner Buchholz at IBM) and to todays kilo-, mega; and tera-bytes of computer storage and information. 2.3 The Manufacture of New Products in Economy Economic development is the mainstream of our era. The improvement of language, to a certain extent, benefits a lot from the new phenomenon that occurs in the economic field. In this competitive world, any innovation or fresh things taking place in economy will soon find their voice in the language. If theres anything a new product needs, its a brand name. To the extent that the product succeeds, the name will too. Its a sure thing, the one way to guarantee that a new term will be a success: spend mighty amounts of money on marketing persuade people to buy and keep on buying a product, and they will call it by the name you give it. When you want a product, a company would like you to think of its brand name. The Coca-Cola Company wants people to think of a Coke when they want a soft drink. But if the marketing is successful enough and the name Coke is embedded in peoples vocabulary, people will ask for a Coke and be satisfied if they get a Pepsi. In fact, in the southeastern United States, home of Coca-Cola, Coke is such a successful brand that many people there (and in the rest of the country) refer to any soft drink as a coke. Some brand names even joined the pack of the general vocabulary. Here are some of them: à ´Ã¢â€š ¬Ã‚ Ã‚ ºÃ¢â€š ¬Ã‚  Aspirin: a name for acetylsalicylic acid, trademarked by the Bayer Company of Germany at the start of the twentieth century. à ´Ã¢â€š ¬Ã‚ Ã‚ ºÃ¢â€š ¬Ã‚  Elevator and escalator: both originally trademarks of the Otis Elevator Company. à ´Ã¢â€š ¬Ã‚ Ã‚ ºÃ¢â€š ¬Ã‚  Zipper: a name given to a separable fastener by the B.F. Goodrich Company many years after it was invented. The new name helped the zipper attain popularity in the 1930s. à ´Ã¢â€š ¬Ã‚ Ã‚ ºÃ¢â€š ¬Ã‚  Loafer: for a moccasin-like shoe. à ´Ã¢â€š ¬Ã‚ Ã‚ ºÃ¢â€š ¬Ã‚  Cellophane: for a transparent wrap made of cellulose. à ´Ã¢â€š ¬Ã‚ Ã‚ ºÃ¢â€š ¬Ã‚  Granola: a trademark registered in 1886 by W K. Kellogg, now used for a natural kind of breakfast cereal. à ´Ã¢â€š ¬Ã‚ Ã‚ ºÃ¢â€š ¬Ã‚  Ping-pong: for table tennis, a trademark registered by Parker Brothers in 1901. à ´Ã¢â€š ¬Ã‚ Ã‚ ºÃ¢â€š ¬Ã‚  Xerox: for photocopier. à ´Ã¢â€š ¬Ã‚ Ã‚ ºÃ¢â€š ¬Ã‚  Kleenex: for facial tissue. à ´Ã¢â€š ¬Ã‚ Ã‚ ºÃ¢â€š ¬Ã‚  Band-Aid: for adhesive bandage. à ´Ã¢â€š ¬Ã‚ Ã‚ ºÃ¢â€š ¬Ã‚  Tupperware: for storage container. à ´Ã¢â€š ¬Ã‚ Ã‚ ºÃ¢â€š ¬Ã‚  Scotch tape: for transparent adhesive tape. à ´Ã¢â€š ¬Ã‚ Ã‚ ºÃ¢â€š ¬Ã‚  Jazzercise: for exercise to jazz music. 2.4. The Events in the Field of Politics. The forming of English new words is sometimes considered as the result of the political changes. Language reflects the society, as it has always been. Politics is an essential part of the development of the world; therefore, it can easily find its relative neologisms in the language field. For instance, when Mr. Bill Clinton was elected as the president of the US., his name has been associated with many political words. His policy is Clintonian, he is carrying out the Clintionism, his economics policy is Clintonomics, and his supporters were called Clintonites, he ultimately wanted to realize his Clintonization. Another widespread usage of affixes is -gate, which came from the historical Watergate event. People took use of Irangate to disclose the involvement of some American government office workers in U.S. selling arms to Iran. Camillagate was used to mean the love affair of British Prince Charles and his lover Camilla Parker. Nannygate was pointed to the illegal hire of baby-sitter or the hire of illegal immigrants. Another striking example, On September 11, 2001, the peace of a sunny late-summer morning was shattered by the impact of four hijacked airplanes on the World Trade Center towers, the Pentagon, and a field in Pennsylvania. There were more direct casualties in these disasters than on any previous day in American history, and soon the entire country felt the impact of damaged or destroyed lives, businesses, and sense of security. Out of the ashes came patriotism, resolve, and unity. And out of the ashes came new words, too, to describe new situations never before imagined. The events stir memories of Pearl Harbor and Oklahoma City, and we refer to other memorable occasions by their locations Lexington and Concord, Gettysburg, Little Big Horn, and Wounded Knee but in this case the name of place wont work. Its not just because several places were involved, but also because the places are too famous. New York City and Washington, DC, have too many other connotations, so do the World Trade Center and the Pentagon. For lack of a suitable designation deriving from place, we have used the date as a reference point: September 11. That does have a well-known precedent. One other event in American history is referred to by its date: July 4 or the Fourth of July, the date in 1776 when the Declaration of Independence was proclaimed in Philadelphia. In addition to the spelled-out month and day, the numerals 9/11 or 9-11 have been used. Never before has such a historic event been so labeled, but because of the striking coincidence that 911 is the telephone number to call for help in an emergency, that numerical designation has been a success. Headline writers like the concision of this expression, just three numerals to take in all the events of that day. So far, the events of that day have resulted in just one new term: ground zero, for the place of impact, the center of destruction in New York City where the World Trade Towers once stood. That phrase has succeeded because it is not really new; its an old term for the location on the ground directly under a vast atomic explosion, corresponding to air zero, the location in the air above the ground where the bomb goes off. Ground zero had been gathering dust on the shelf in recent years because of a fortunate lack of atomic explosions. No one knows who first said ground zero in reference to the site where the World Trade Towers were attacked and collapsed, but the term immediately caught on because of its familiarity and emotional power. Chapter 03:Success of English Neologisms 3.1. How are Neologisms Found? The authority for a word in fact, the authority for a language rests with the users of the language. Thus, the process of adding new words to the dictio ­nary begins with a systematic examination of almost everything printed and said in English. As far as Among the New Words is concerned, this important task citation with source information (qtd. in Algeo 1991a: 3) is fulfilled by active members of the Words Committee, who contribute the words they regard as new in any material they read or listen to (Algeo 1991a: 3). The cited word must contain the name of the publication, the day, and the page number. Concerning oral citations, the source information must consist of the day the sentence was heard and where and when one came across it (Algeo 1991a: 3). The following list shows that usually American dictionaries are consulted (with the exceptions of two British dictionaries: the OED and Websters Third) to check the newness of each contribution (Algeo 1991a: 2): Random House Websters College Dictionary, 1991. Oxford English Dictionary, 2d ed., 1989. World Book Dictionary, 1989 Websters New World Dictionary, 3d College ed., 1988. Random House Dictionary, 2d ed. Unabridged, 1987. Websters Ninth New Collegiate Dictionary, 1983. Websters Third New International Dictionary, 1961. Only if the new word is assumed to be British, are additional British dictionaries referred to. To make sure that a neologism has not been lexicalized yet, the following dictionaries of neologisms are used: Third Barnhart Dictionary of New English. 1990. Chambers English Dictionary, 1988. Collins Concise Dictionary, 2d ed., 1988. Collins Dictionary, 2d ed., 1986. Longman Dictionary, 1984. Readers Digest Great Illustrated Dictionary, 1984. If a word entered one of these dictionaries, then it is usually not recorded in Among the New Words (Algeo 91a: 2). Since Among the New Words receives more citations than there is space to print, a selection has to be made. The criteria on what and when to enter a word is up to the lexicographer. As I said, lexicographers have different opinions (Algeo 1991b: 75) and therefore it is hard to give exact rules. However, two principles can be set up: the absolutely newness of a word and the reflection of the zeitgeist. 3.2. Reasons of Success of Neologisms 3.2.1 The frequency of occurrences The most important factor is that a word appears in as many different sources as possible. The more sources (newspapers, magazines, books etc.) a word appears in, the more obvious is the frequency and range of the term (Sheidlower 33). Besides, the more a word is cited the more popular it is; and consequently the more likely it is to be included in a dictionary. 3.2.2 Range among sources It is of interest to know the range of the new word because if a word is only common in a special field, it is not a candidate for a general dictionary but rather for a technical one. Therefore, a general dictionary excludes technical terms or terms well known in a certain field because they are not of general interest. However, there are exceptions: the term intellectual property  [1]  was limited to certain fields. Today, its use is widespread because new technologies are invented; thus the intellectual property has to be preserved (Sheidlower 33). 3.2.3 Durability The use of a term over a certain time gives information on its durability. Nevertheless, this criterion must not be overrated. It is true that a word that appears over a certain time span, but otherwise does not constitute sufficient evidence (qtd. in Barnhart 59) probably will not be included; however, a brandnew word with sufficient evidence (frequency of occurrences, range among sources, cruciality in a given field) is likely to enter a dictionary (Sheidlower 34). Sheidlower points out that the criterion should rather be the number and range of citations than the newness of the word (34