Essay Topics on NYC in the 70s

Essay Topics on NYC in the 70'sThe New York Times has published a series of articles, an essay and a book about one of the greatest cities in the world, namely NYC. The essays deal with the history of NYC, its contemporary trends, and how NYC has been able to survive in an increasingly competitive world. In addition, there is a New York Times Book Review book and a textbook dedicated to NYC. It also describes how this city has been able to survive the devastation of the Second World War and how it is still thriving today.This particular essay topics on NYC in the 70's include a broad look at the history of the city. This encompasses the aspects of civil rights, racial segregation, drug abuse, the famous "throwaways" (the homeless who were turned away from shelters), the advent of the Times Square ball pit, the gay life of the West Village, and more. There is also some information on the coming of rap music in the city, the fall of the New York Stock Exchange, and more. New York was o nce a place of culture and peace and now it is no longer.The book that these essay topics on NYC in the 70's are included in is called The Future of the American City. This is the second book that the Times has released this year. New York City is becoming increasingly important, and the Times book's team knows what it takes to stay a part of the international market for quality books.The other essay topics on NYC in the 70's are on the New York Yankees, the New York Metropolitan Opera, The Yacht Clubs, The Park Avenue Armory, the Brooklyn Bridge, the Brooklyn Academy of Music, and more. All of these aspects are well researched and describe what New York has to offer its visitors and residents. The review book for the essay topics on NYC in the 70's, explains the theme and explains how the essay topics on NYC in the 70's have been prepared and presented.These essay topics on NYC in the 70's are excellent resources for all New Yorkers, visitors, students, and anyone interested in the history of New York City. The book that they cover all the other topics that New Yorkers may be interested in is perfect for people who love the history of New York City or for those who want to learn more about their city. However, as mentioned above, the essay topics on NYC in the 70's should be of interest to visitors as well. It may be a book that you want to give to someone who has been visiting the city for some time.The book is excellent because of the essay topics on NYC in the 70's. With so much information about the city, you'll have a great time reading and researching through this book. With the book being only 30 pages long, there is plenty of information that you can use in your own research to help you understand this fascinating city better.The essay topics on NYC in the 70's are very interesting to read and should be researched thoroughly. The book is only 30 pages long, there is ample information to use in your own research. If you are interested in the history of New York City, then you should definitely pick up a copy of this book. You'll get all the information you will need to understand what makes this great city of a whole different era.

General Psychological Reactions Of Human Mortality

Human mortality is quite often an arduous reminder that there is a limited amount of time in which we get to live. I know this fact all too well as I have personally lost a number of close family members. Before reaching adulthood, I had lost my paternal grandmother, three maternal great-grandparents, paternal step-grandfather, two paternal great-aunts, and a paternal great uncle. In general, people are living for as long as they ever have thanks in part to a number of advancements in modern medicine. Fortunately, all of my aforementioned family members lived long, full, and happy lives. Still, my childhood was consistently met with loss and, because of this, both figuratively and quite literally played a role in shaping me as a person. For example, my middle name, Donald, stems from the memory of my paternal grandfather who I was never fortunate enough to meet. This essay will explore a number of general psychological reactions to dealing with loss such as involuntary coping, volunt ary coping, ++++++. In addition to this, this essay will also analyze how some of that researched evidence applies to my unique situation. When we as humans lose a loved one, whether we realize it or not, we are immediately tasked with dealing with the new reality that that person is physically gone. This involuntary strategy is known as coping. Coping is defined as coming to terms with problems, difficulties, or responsibilities. (CITE Dictionary) Elisabeth Kà ¼bler-Ross was a prominentShow MoreRelatedSnapshot1702 Words   |  7 Pageswas focused in particular on resolving unconscious conflict, mental distress and psychopathology. Freuds theories became very well-known, largely because they tackled subjects such as sexuality, repression, and the unconscious mind as general aspects of psychological development. These were largely considered taboo subjects at the time, and Freud provided a catalyst for them to be openly discussed in polite society. While Freud is perhaps best know n for his tripartite model of the mind, consistingRead MoreExplanation Of Coronary Heart Disease1584 Words   |  7 Pagesoutcome’ of coronary heart disease. Moreover, the cortisol awakening response has been found to be associated with a wide range of such factors as stress, social support, depression, anxiety and social isolation (Fries et al., 2009). However, psychological stress, both acute and chronic, is considered to be one of the most frequent predictors to CHD as the majority of psychosocial factors, eventually, lead to the person being stressed (Dimsdale, 2008). In addition, a meta-analysis of epidemiologicalRead MoreEssay about Does Social Isolation Adversely Affect Health1168 Words   |  5 Pagesbest suited for human being. Because they want companionship or like to stay together for may reason such as company, help, recreation, behavioral development etc. Social isolation is the physical separation of a human from a society of a group of people. Jacqueline o ld outlined the reason for social isolation in modern and developed countries as people want to be independent and do not want to bother friends, family members or neighbors which make them alone. From ancient time human are social andRead MoreEvaluation Of Screening For Breast Cancer1371 Words   |  6 Pagesethical issues associated with this screening. In 2002, the U. S. Preventative Services Task Force (USPSTF, 2002, 2014) issued its’ recommendation statement regarding breast cancer screening for the general population. It looked at the efficacy of five screening methods in reducing breast cancer mortality: film mammography; clinical breast examination (CBE); breast self-examination (BSE); digital mammography; and magnetic resonance imaging (MRI). Two studies were commissioned: a targeted systematicRead MoreThe Difference in Culture in Anne Fadman ´s The Spirit Catches You and You Fall Down1508 Words   |  6 Pagesthough the specificity of health guidelines vary, it is generally accepted that disease is â€Å"a malfunctioning or maladaptation of biologic and psychophysiological processes in the individual† and illness is â€Å"the personal, interpersonal, and cultural reactions to disease or discomfort† (Matsumoto, 2013, p. 180). The views on what qualifies into those categories are highly dependent on an individual or individuals’ cultural background. One way of qualifying and quantifying health is through the biomedicalRead MoreThe Principle Of Mortality : A Moral Principle961 Words   |  4 PagesThe Principle of Mortality â€Å" a responsible moral principle, whether applied to acts or rules. How our demeanor should be of moral concern to us. Our moral rules claim that a pleasant society is preferred over an troubled society.† Conforming to the rules, as a society we are rewarded and penalized when we don’t conform. Not considering the right for transgender students to facilitate locker rooms in which correlate to their inner gender-identity is conforming with society making it a pleasant societyRead MoreThe Ethical Phenomenon Of Breast Cancer Screening And Treatments867 Words   |  4 Pagescompeting financial priorities associated with reduction in obtaining breast exams for Arab women (Roman et. al., 2014; Hawley et al., 2010). Race and culture do affect the impact of breast cancer on women. African American women have a higher mortality than Caucasian women however, the discrepancies are also multifactorial (Maloney et al., 2006). Race incorporates biologic tumor factors, socioeconomic factors, education, and cultural perspectives. Insufficient data exists in all these areas. Read MoreSubstance Use Disorder Within Mental Health Patients1297 Words   |  6 PagesSubstance use disorder in mental health patients poses a major concern to clinicians in psychiatry. The disorder generally is associated with an underlying mental health condition(s), however, there are multiple theories suggesting psychological to neurological and probably multifactorial etiological profile. Substance abuse and substance dependence which are the former terms that were used to define one with the disorder has been grouped into a set category of substance use disorder by the 2013Read MoreThe Indian Camp By Ernest Hemingway And Two Words By Isabel Allende1161 Words   |  5 Pagesdying hard, daddy?† (Hemingway-6) Furthermore, Two Words even with it is outlandish premise and characters remains true to humanity and human nature due to its emphasis on the solemnity of love. Love is a fundamental constituent of humanity and sans love, the world would essentially be cloaked in bedlam. The love that is depicted is the one of Belisa and the general whose, â€Å"voracious puma eyes soften as the woman walked to him and took his hand in hers.† Both authors and their respective stories featureRead MoreSexuality : Human Sexuality, Sexual Orientation And Sexual Behavior1193 Words   |  5 Pages HUMAN SEXUALITY ReNata Shaw APUS: Human Sexuality Assignment 2 Resubmit Dr. Foster November 29, 2015 Human Sexuality Introduction Sexuality encompasses aspects in a person’s life that involves sex and gender identity, sexual orientation and sexual behavior. It encompasses the physical, social and psychological aspects of a person’s sexual behavior. It underpins what an individual is, affects the individual’s life wholesomely and is unique to each and every individual

Business English Writing Resources

Written communication is especially important at work. Business writing often follows specific expectations. There are a wide range of standard phrases that are expected in business English that are generally not used in everyday English. Examples Please find attached ...We regret to inform you that ...It has come to our attention that ... Another challenge is that business writing follows very specific formulas in structure. Take the resume, ​for instance, the writing style you use, the points you highlight about your career or education, and the overall look and feel can play a very important role in deciding whether you are offered a job or not. There are also a number of documents that are common to business writing. These include office memos, e-mails, and reports. These business writing documents also take on different styles depending on the audience of those who receive the documents. This guide to business writing points you in the direction of the wide variety of resources available on the site. Basic Business Letters These two articles provide an overall framework for writing business letters. They outline specific issues of salutation, structure, letter layout and language use. Finally, there is also a Business Letter Writing Basics - Business Letter Writing Basics for English learners. Guide to basic style questions and standard phrases used in business English letters. How to Write a Business Letter - This how to provides a quick step by step guide to writing a basic business letter. Specific Business Letters Building on basic business letters, these business letters provide specific examples of letters written for common business writing tasks such as making an inquiry, sales letters, placing an order, etc. They include key phrases commonly found in each of business letter types, as well as an example letter on which to model your own English business correspondence. Letters of AcknowledgementMaking a Sale - Sales LetterPlacing an OrderMaking a ClaimAdjusting a ClaimMaking an inquiryReplying to an inquiryNew Account Terms and ConditionsBasic Business LettersWriting a Cover Letter when Applying for a Job Specific Business Documents There are a number of standard business documents that are used on a daily basis at the office. These documents follow standard outlines. This example provides important structural details, an introduction and example document on which to model your own reports. How to Write a Business Report Job Applications It is extremely important that these key business documents are in order when applying for a job. The cover letter and the resume are key to successfully winning a job offer during the interviewing process. Finding a Job - Writing a Cover LetterExample Cover Letter 1Writing Your Resume

Film Studies Lesson 6 Mcelroy Rough Essay - 961 Words

How do the respective narrative forms of Double Indemnity and Magnolia construct their characters and provide different critical perspectives on social values? Discuss in your essay some of the various narration types and the formal narrative construction of the films characters. However, do not simply provide a list or catalogue of the narrative differences between the two films. A critical and necessary part of the assignment is for you to argue how the narrative construction in each film provides critical perspectives on social values. Paragraphs- character development, narration style, Random- frogs falling from the sky Story- plot- narration are the dimensions of film narration plot describes everything that is presented in the†¦show more content†¦The lack of narration and the jumping from story to story makes the story line pretty difficult to follow. Different characters being introduced and lack of character development makes this movie quite the puzzle. This differs from the character development in Double Indemnity. Narration in Double Indemnity develops the main character as he goes from being in love with Mrs. Phyllis Dietrichson so falling for the younger and more innocent Ms. Lola Dietrichson. The narration and continuous build up of this series of romances, up to the point where Mr. Neff saves Nino from prosecution so that Lola will be happy develops the character of Walter Neff from an unattached insurance salesman to a caring partner in crime. Listening to its not going to stop as if each character could hear the music radiating from Claudia’s living room radio. Character development – each character is at similar points of development throughout the story and has peaks and lows at the same time point in the movie- overcoming personal obstacles. In magnolia, narrator knows that he is a narrator- he narrates from an objective point of view-Show MoreRelatedBrand Case Studies.Docx23428 Words   |  94 Pages1931 when Neil H. McElroy (McElroy), Pamp;G s Promotion Department Manager, formed a marketing division based on competing brands, controlled by a group of employees. The system enabled Pamp;G to design and customize its marketing strategies for each brand... ------------------------------------------------- The Category Management ModelUnder the CMM, the brand managers did not compete against each other with similar product brands -contrary to the idea envisioned by McElroy. For instance, inRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 Pagesindexes. ISBN-13: 978-0-13-283487-2 ISBN-10: 0-13-283487-1 1. Organizational behavior. I. Judge, Tim. II. Title. HD58.7.R62 2012 658.3—dc23 2011038674 10 9 8 7 6 5 4 3 2 1 ISBN 10: 0-13-283487-1 ISBN 13: 978-0-13-283487-2 Brief Contents Preface xxii 1 2 Introduction 1 What Is Organizational Behavior? 3 The Individual 2 3 4 5 6 7 8 Diversity in Organizations 39 Attitudes and Job Satisfaction 69 Emotions and Moods 97 Personality and Values 131 Perception and Individual Decision MakingRead MoreFundamentals of Hrm263904 Words   |  1056 PagesStudents achieve concept mastery in a rich, structured environment that’s available 24/7 Instructors personalize and manage their course more effectively with assessment, assignments, grade tracking, and more manage time better study smarter save money From multiple study paths, to self-assessment, to a wealth of interactive visual and audio resources, WileyPLUS gives you everything you need to personalize the teaching and learning experience.  » F i n d o u t h ow t o M A K E I T YO U R S  »

The Article Birth Control For Kids - 886 Words

The article â€Å"Birth Control for Kids?† was published in 2007 by Time Magazine, and despite being several years old it offers an excellent analysis of sex education in U.S. schools. A middle school in Portland, Maine decided to take a vote on whether it should offer birth control pills to students through the school’s health center. If passed, the vote would allow children as young as eleven-years-old access to contraceptives aside from the traditional condom. In addition, although parental consent would be needed to allow access to the healthcare center, the parents would not necessarily be informed about the nature of the health center visit. Therefore students could obtain birth control without the information ever being disclosed to parent/guardians. Such a controversial vote ignited a great debate throughout the community: among parents, school officials, government officials, and religious leaders. It forced the community to discuss a topic that is still uncomfortable for many confer --youth sex education. â€Å"How should we go about teaching sex education to children?† When should children be exposed to this type of information?† These are the types of questions the community pondered while weighing in on the debate. Despite the sexual revolution of the 1900’s and into the 2000’s, discussing sex education is still a contentious topic even in 2015. The author Nancy Gibbs does a extraordinary job examining the various perspectives of the debate in â€Å"Birth Control for Kids?Show MoreRelatedProblems with Teen Pregnancy in Oklahoma Essay1032 Words   |  5 PagesOklahoma has been ranked number two in teen birth rates according to a Tulsa World article. Teen pregnancy has always been a problem in Ame rica. More and more teens are becoming pregnant every day. Most of them can’t afford the expenses of birth control. Others do not know how to prevent it. Teen pregnancy can also cause education problems with the teen. Teen moms are not mature enough to handle raising a kid. Many kids who have parents who were young when they had them are more than likely goingRead MoreIs Abortion Rare And Safe1063 Words   |  5 Pagesscholarly journal article I read is called Making Abortion rare and safe. Abortion is the process where you end pregnancy before the fetus is born, which therefore deceases the fetus. This article is important because this subject has become very prevalent worldwide. Abortion is developing a high increase in numerous of countries, therefore there needs to be a safer abortion awareness or to even make it infrequent in non-serious cases. The author, Duff Gillespie, started of this article by explainingRead MorePersuasive Essay On Contraceptives1180 Words   |  5 Pages In the article â€Å"High Teen Pregnancies Blamed on Contraceptives†, it states that, â€Å"Twenty eight percent of couples who want to use family planning don’t have the money for it,† (Nakabugo). It’s not fair how the people who need it the most don’t have access or money for it. However, people who cannot afford to have contraceptives can’t afford to have children either. Tara Culp-Ressler explains, â€Å"The women who want to avoid pregnancy, but don’t have access to modern forms of birth control are in poorRead MoreMargaret Sanger s The Most Merciful Thing That A Family725 Words   |  3 Pagesthing that a family does to one of its infant members is to kill it.† Sanger was against abortion she believed it was an evil practice they did on women. Margret Sanger was an American birth control activist, sex educator, writer, and nurse. Sanger popularized the term birth control, opened the first birth control clinic in the United States, and established organizations that evolved into what is today our go to clinic Planned Parenthood. After Margaret the world has increased its health recognitionRead MoreSexual Education And Sex Education1358 Words   |  6 PagesDo Not Have Sex, You Will Get Pregnant Die (Mean Girls) What if a rapist was coming at someone? Do kids know what to do besides lie on the ground and cry? What if a teenager had an unplanned pregnancy? Do they know their options about abortion or adoption or keeping the baby? Will young adults know the results of their choices? Sexual education teaches all of the following, and kids in the curriculum are more likely to defend themselves in a plot when they were approached by a stranger (â€Å"TeachingRead MoreTeenage Pregnancy Is Becoming A Problem921 Words   |  4 Pagesabsence. Howevver, the best solution for this problem would be birth control and how easy it is to access birth control. For years parents have had the conversation of sex at an early age. However less and less parents are having this conversattions with their kids now. The problem with parents talking to their children is most teenagers are rebellious and stubborn. Parents talk about having sex before marriage or early pregnancy to their kids but most parents don’t talk about their personal experienceRead MoreInternet Research Assignment : High Teen Pregnancy Rate908 Words   |  4 Pagesfirst article came from the Dallas Observer and is titled, â€Å"Here’s How to Fix Texas’ Sky-High Teen Pregnancy Rate† (http://www.dallasobserver.com/news/heres-how-to-fix-texas-sky-high-teen-pregnancy-rate-7626551). The author of the article, Eric Nicholson, is extremely critical of Texas’ sexual education program and voices his criticism with heavy use of sarcasm. This September 28, 2015 article was prompted by Texas’ recent decision to provide low-income teenagers with ac cess to free birth controlRead MoreAmerican Dream In The Great Gatsby Essay940 Words   |  4 Pagespart of the true higher society they always fall just a little short. The Great Gatsby depicts the fight for gender equality that denied women the ability to achieve the American Dream because they held themselves back and they were always having kids so they could not work. The American Dream was unachievable because the women held themselves back. An example of this in The Great Gatsby is Jordan Baker, a bad and careless driver who always has other people looking out for her. In The GreatRead MoreTeenage Pregnancy Prevention Essay805 Words   |  4 Pagespregnancy and STDs. C. Birth control pills have to be taken a certain way to be effective. Birth Control 101. (2011). Retrieved November 17, 2011, from The National Campaign to Prevent Teen and Unplanned Pregnancy: http://stayteen.org/birth-control-101 This article talks about how using birth control will help prevent teen pregnancy. The article also states that abstinence is the only way to prevent pregnancy 100 percent. This article also says what kinds ofRead MorePros and Cons of Censorship in Schools801 Words   |  3 Pages most schools find some way to censor, books, and articles especially. Censorship in schools may have pros and cons, but most feel that there are mostly cons, where censoring is a violation of their First Amendment rights. It violates some of the rights that the First Amendment promises: Freedom of Expression, Freedom of Speech, and in some cases Freedom of Religion. Articles pertaining to sensitive subjects, such as tattoos and birth control, would have a good chance of being censored. When the

The Metamorphosis Shape and Form Essay Example For Students

The Metamorphosis: Shape and Form Essay The Metamorphosis: Shape and Form Essay The story of The Metamorphosis is one that is very subtle and very delicate. Kafka wrote in a fashion that would allow a reader to interpret the story in a way that may be different each time it is read. From the beginning, we see that a young, hard working, man, Gregor, has turned into a bug, and as the story continues, one can see that he was much more than an insect. What else could he be? Even after his death, it is obvious that Gregor was there for a cause. His family depended on him for their happiness. The purpose for his existence was to serve his family. His mother and father created him and were the driving force behind his physical change. There was a lack of communication that existed throughout the story that revealed how unappreciated they were of Gregor and his sister, who was on her way towards becoming like her brother. Gregor was very important to the familys welfare. At first he was the only working member of the family, and his job was very important; the whole future of Gregor and his family depended on it (p.84). For so long he wanted to quit his work, because he wasnt happy with it. But he said to himself, Besides, I have to provide for my parents and my sister. (pp. 82-83). He felt that his family was too dependent of him. When Gregor wouldnt let anyone in his room in fear that they would be horrified by his condition, he thought that his family was harassing him because he was in danger of losing his job, and because the chief would begin harassing his parents again for the old debts (p. 76). At this point, everyone was angry and wanted him to get up for work. All that mattered to the family was what Gregor was able to provide. After his secret of change to an insect was discovered, they realized that he was no longer of any use to the family, and he was unappreciated in every way. He didnt have his job and no longer had anything to offer. The house soon started to fall apart; the household was reduced more and more (p. 113). Gregor was now a problem for he had no function in the family. They locked him up, imprisoning him by not allowing him out of his room. Slowly, his possessions were removed, and for some time no one bothered to clean his room, the cleaning of his room could not have been more hastily done. Streaks of dirt stretched along the walls, here and there lay balls of dust and filth. (pp. 114-115). Anything that was not needed for the moment was simply thrown into Gregors room. They couldnt see beyond the obvious. To them he was only a bug and not Gregor. For this reason, they simply did not show him the respect that he deserved. Understanding Gregor was something that his parents failed to do. Even before his metamorphosis, there was a communication problem within the family. When Gregor first speaks to answer his mother, he didnt recognize his own voice. Kafka explains: Gregor had a shock as he heard his own voice answering hers, unmistakably his own voice, it was true, but with a persistent horrible twittering squeak behind it like an undertone, that left the words in their clear shape only for the first moment and then rose up reverberating round them to destroy their sense, so that one could not be sure one had heard them rightly (p. 70). As awful as he sounded, his mother did not recognize the difference in his voice, suggesting that they didnt speak often. .uf7a6faf4e286ad2dbee3fb9220b1fc1f , .uf7a6faf4e286ad2dbee3fb9220b1fc1f .postImageUrl , .uf7a6faf4e286ad2dbee3fb9220b1fc1f .centered-text-area { min-height: 80px; position: relative; } .uf7a6faf4e286ad2dbee3fb9220b1fc1f , .uf7a6faf4e286ad2dbee3fb9220b1fc1f:hover , .uf7a6faf4e286ad2dbee3fb9220b1fc1f:visited , .uf7a6faf4e286ad2dbee3fb9220b1fc1f:active { border:0!important; } .uf7a6faf4e286ad2dbee3fb9220b1fc1f .clearfix:after { content: ""; display: table; clear: both; } .uf7a6faf4e286ad2dbee3fb9220b1fc1f { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uf7a6faf4e286ad2dbee3fb9220b1fc1f:active , .uf7a6faf4e286ad2dbee3fb9220b1fc1f:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uf7a6faf4e286ad2dbee3fb9220b1fc1f .centered-text-area { width: 100%; position: relative ; } .uf7a6faf4e286ad2dbee3fb9220b1fc1f .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uf7a6faf4e286ad2dbee3fb9220b1fc1f .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uf7a6faf4e286ad2dbee3fb9220b1fc1f .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uf7a6faf4e286ad2dbee3fb9220b1fc1f:hover .ctaButton { background-color: #34495E!important; } .uf7a6faf4e286ad2dbee3fb9220b1fc1f .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uf7a6faf4e286ad2dbee3fb9220b1fc1f .uf7a6faf4e286ad2dbee3fb9220b1fc1f-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uf7a6faf4e286ad2dbee3fb9220b1fc1f:after { content: ""; display: block; clear: both; } READ: Hedda Gabler By Ibsen Discussion EssayNothing changed after his metamorphosis, however, and the family continued to misunderstand Gregor. They failed to realize that, even as a bug, Gregor was still there and that he could understand everything they had to say. Many times he tried to show his loyalty, but the more humbly he bent his head his father only stamped on the floor the more loudly (p. 86). His sister, whom Gregor trusted most, even tried to convince his parents that Gregor is no longer with them. My dear parents, she said, things cant go on like this. I wont utter my brothers same in the presence of this creature, and so all I say is: we must try to get rid of it (p. 124). Gregor was not to .

Role of Accounting Profession in Accounting for Sustainability

Question: Write an essay on "Role of Accounting Profession in Accounting for Sustainability". Answer: Practicing business stability can help the organizations to derive long-term value. But the term sustainability serves to provide different concepts for the professionals and other stakeholders like investors, customers and employees etc. It often happens that organizations introduce sustainability efforts in order to influence particular stakeholders for a green agenda that leads to a misconception that sustainability is related with environmental activities. But there are times when these particular stakeholders create problems with the other group of stakeholders. Hence, accounting for sustainability is needed so that it can cater to various requirements and issues of all stakeholders groups together with the green agenda issues. This in turn can help the organizations to take into account the stakeholder groups while framing any strategy or decision so that long-term benefits can be achieved (Albuquerque et. al, 2013). Accounting Sustainability can be better understood when it is related with ERM (Enterprise Risk Management) and the business strategy of the organization as a part of wider accounting for sustainability. With the help of this study, accountants can become motivated to be indulged in the sustainability cycle in order to understand their role that includes how accounting profession can add value in accounting for sustainability. It is already known that the current business environment is very demanding in nature that is, it not only creates opportunities for the organizations to obtain value but also snatches away opportunities from some organizations very quickly (Albuquerque et. al, 2013). For instance, Carnival Cruise Line did not employ an accounting sustainability approach in its profession and as a result, the public relations with the company is damaged that led to the destruction of brand image of the company. Alternatively, Costco has employed this approach in its profession by managing its prime stakeholders through effective internal and external communication systems (Brown, 2011). Hence it can be observed that by linking sustainability activities together with the engagement of stakeholders to the organizational strategies, management can more efficiently manage the shareholder and stakeholders interests that can further lead to employee attraction, enhancement in the revenue, improved risk management etc. Alternatively, if this is not done, then the organization can destroy its goodwill in the market and disrupt its market competitiveness. Accountants can use their skills in order to better understand the role of accounting profession in accounting for sustainability. As such, accounting for sustainability provides for significant opportunities for the accounting professionals, both for those who practice accounting and who work within the organization. Sustainability related activities help in strategic decision making but in order to satisfy this benefit, the effectiveness of these activities must be adequately linked to the strategy and financial performance within the organization. A significant number of financial and strategic dimensions are present where these linkages can be done and they comprise of decrease in supply chain costs, increase in satisfaction of customers, enhanced recruitment, rise of market prices and decrease in other political costs that result from the strict regulations and access to the strategic alliances that align with the organizations values (Schaltegger, 1996). Both the internal and external accounting practitioners of the organization can help in providing the relevant missing measurements of accounting by recognizing the quantitative measures for sustainability activities which can be related with the financial and strategy measures (Brown, 2011). This linkage or relationship is very important fo r determining the long-term efficiency of the sustainability related activities. For instance, in the year 2010, the Corporate Responsibility Officers Association provided through their report that after the survey of several companies, only one-third out of them could relate sustainability activities to the bottom line but as the companies were becoming more developed with the linkages, this percentage rose (Slaper Hall, 2011). It is to be noted that while the expertise of accountants play a crucial role in conducting the sustainability activities efficiently, their methods must also be derived from the conventional methods of financial reporting. For instance, accounting innovations that are associated with sustainability related activities are distinct from accounting innovations in financial reporting because in the former case, accounting practitioners will need to associate themselves with experts of subject matter like scientists, engineers, operation personnel, anthropologists etc in disciplines and areas related with the sustainability activities. These experts also include internal and external experts from within the organization that functions for the interests of the company as a whole. The measurement of accountants expertise helps to associate in connecting several non-financial indicators to the future strategy and financial outcomes that can in turn improve the strategic decision making. In relation to PUMA, it is the first company to measure values and report the externalities of the environment caused by its supply chain. It issues an environmental P/L account (EP L) to obtain the impacts of GHG missions on the environment, air pollution, land and water use and wastes derived through its operations and supply chain (Lubatkin, 2009). An example like PUMA underscores the opportunities available for accountants in order to team with the experts of subject matter to make sure that the reporting details are controlled, measured and reported with well-established standards of accounting so that an independent auditor can ensure the relevance, reliability and completeness concept (Bence Nadine, 2012). The expectations of various stakeholders tend to rise day by day and it not only hampers the business objectives of an organization but also creates various opportunities for creation of values. The expertise of accountants can be used in their profession to counter these types of problems in organization by effective implementation of accounting metrics and proper controls. For instance, in relation to BP, the accounting profession is performing with both the plaintiff attorneys and BP itself as the processing of claims regarding the 2010 Deepwater Horizon Oil Spill is done. Even a business week article stated how the formula was developed by BP on the basis of accounting information in order to process claims for companies that affected the event (Greenbaum, 2010). It must be noted that for sustainability activities to perform better in the long-run, it must be developed in such a way so that the organizations are aimed to manage their short-term goals and challenges effectively without sacrificing their attention to the long-term goals and challenges (Wurbs, 2005). This perfect balance can be maintained by the organizations if they recognize that their stakeholders or a small set of shareholders are expecting that the organization is focused on its performance goals and will strive to attain such without compromising their values (Greenbaum, 2010). These stakeholders with long-term performance goals and horizons include but are not limited to customers, NGOs, suppliers, employees etc. When an organization observes sustainability activities for the satisfaction of shareholders, as opposed to the emphasizing of operational or strategic advantages from such activities, can lead to various unexpected and harmful outcomes that also includes the reaction of stakeholders towards the sustainability reports of the organization. Instead of pursuing a sustainability activity that is driven by value and also does not satisfy some particular stakeholders, the organization must possess and focus on those sustainability activities that are viewed as a public relation process to meet the expectations of stakeholder groups, commonly known as green washing (Bence Nadine, 2012). The value-driven approach does not meet the requirements of specific set of stakeholders but when it comes to implementing and reporting on sustainability activities, the value-driven approach is the only approach that must be focused upon because it helps in portraying and emphasizing the significant long- term values of the organization. If an organization fails to adopt this approach in its sustainability activities, the value of the underlying aims for the initiatives are disrupted and the credibility of the information that is the reliability, relevance, completeness etc gets reduced for users use. In order to overcome this barrier, accountants must recognize the importance of accounting sustainability within the organizations and they must realize the complete value potential prevalent in their sustainability efforts (Sustainability reporting, 2012). The green washing approach can also be developed and recognized by the internal and external accountants within the organizations and it can be unknowingly developed by the organizations as one of the prime flaw of this approach is that the sustainability reports framed by this approach portrays too much hopefulness for the stakeholders that it makes them discard the approach. As a result, firms use public relations exclusively in or der to develop the sustainability reports even without the involvement of public accounting firms to develop the credibility and independence of the assertion of the reports. Alternatively, accountants of the organizations would give due importance to the transparency, objectivity and completeness than the public firms of accounting that will hence decrease the trust and perceptions of the stakeholders on this green washing concept (Sustainability reporting, 2012). For instance, the issue of green-guides by the Federal Trade Commission was made so that the misleading claims associated with the environment could be prevented in the sustainability reports. Hence, a value-driven approach must be employed by the organization for developing the sustainability reports inspite of the fact that it does not cater to the needs of few stakeholders because organizations will and probably must invest significant amount of resources on those activities that has a role in attaining the strategic o bjectives consistent with the prime values in order to enhance the value of firms. In the year 2009, there were several surveys conducted regarding the strategic objectives of the organizations together with the sustainability initiatives. The survey stated that around 82% of the 175 corporate respondents decided to invest much of their amount on sustainability activities and the results were positively associated with the respondents who stated that the main motive of this investment was to link the initiatives of sustainability with the strategy of the corporate. It was found that when the sustainability initiatives of the companies were linked with the strategic objectives, then most of the companies were interested to invest particularly in those sustainability initiatives. In simple words, companies are more likely to invest in those sustainability initiatives that were closely linked with the strategic objectives of the company. When investments are made in these sustainability initiatives that are driven by value approach, it diminishes the economic conditio ns in the organization. For instance, in the year 2008 to 2011, when the US economy was suffering, more importance was given to the short-term issues instead of focusing on the long-term sustainability objectives of the economy. However, when the economy was in a state of improvement or instead when it improved, the concentration might as well be implanted back on the long-term sustainability objectives of the economy from the short-term issues. Therefore, sustainability activities that are implanted into the strategy of the organization are more likely to obtain the required attention and other resources so that the strategic initiative goals of the organization can be efficiently met (Kruger, 2015). The above provides an insight to the key challenges that are faced by the accounting profession while implementing embedding the concept of sustainability. It is vital to know that features of impediments to change are problematic in nature because there are many factors that need to be considered. Moreover, various questions crops up like whether the issue is related to explaining the relevance of sustainability within the framework of accounting skills. There are various drivers for change that can be traced like national, as well as state policies that promotes the industry of sustainability, the drivers for CSR, back up for change form related associations, etc. Accounting profession is faced with severe challenge when it comes to sustainability because to implement it, it needs proper structure of the management. In some cases, it has been observed that the organization are keen enough in implementing the concept of sustainability and hence, in such cases the accountants face tr emendous risks and unable to cope with the pressure (Kruger, 2015). This is due to the fact that the accountants get little back up from the management. Moreover, there are very less public courses available for accountant considering the area of sustainability is less, therefore there is much problem. There is also a bigger problem that is related to guidance and therefore, the soft skills needed for sustainability is absent. Further, there is even a bigger problem when it comes to the concept of assessment (Ballot et. al, 2006). The assessment is rudimentary in nature and hence, leads to difficulties. There is a big concern when it comes to project the financial value like the triple bottom line (TBL), as well as CSR (Sustainability reporting, 2012). The problem that happens in ascertainment of long-term value and the interest bulks thee factor of risk and the demand for a unique carbon market. However despite the challenges; there are ample opportunities that can be gained by the accountants in this regard. The accountant can build up a strong area of sustainability process and helps the business to prosper considering this matter. Moreover, with the passage of time, there has been a strong reliance on courses that offers teaching in departments such as social, environmental and ethical issue (Cairns, 2000). The structure of an MBA degree is designed in a manner that helps in strengthening the skills and provides adequate focus on sustainability. Therefore, there has been a constant improvement in the studies and specialization so that the future accountants are in a better position to tackle with the problem of issues that happen in sustainability. Business is going through a rapid change and transformation is essential (Trevour Geoffrey, 2001). There is a strong urge for sustainable organization and in this regard, the concept of accountancy will play a major role. Accountant core skills are mainly in the area of financial reporting like definition, reco gnition, as well as assurance. It has been noted that there is very little demand or urge by the students to shift their focus from financial to sustainable reporting. New approaches needs to be undertaken so that it inculcates a strong feeling in them that helps to bring rapid development (Choi Meek, 2011). This is the main challenge that is faced in the profession. The professional association is of the major concern that sustainability will help in driving the models of the future and hence professional development must be continued. It is important that the universities must collaborate and establish strong measures that will aid in creating a better environment. However, the major problem is that sustainability is always seen as a trivial issue and is left to operate on its own. It is therefore essential that the concept of sustainability be kept at the prior levels. This must be kept at the priority level when it comes to the accounting profession as it will lead to strong re sults. The change cannot be bought overnight (Slaper Hall, 2011). A strong effort is needed by the authorities to change the outlook that will aid in providing strong results. It is to be noted that the accounting profession is exposed to global, as well as national pressure and hence, it is expected to perform keeping into consideration various problems. References Albuquerque, R., Durnev, A., Koskinen, Y. (2013) Corporate social responsibility and firm risk: theory and empirical evidence. Boston University. Ballot, B., Heitger, D. L. Landes, C. E. (2006). The future of corporate sustainability reporting: A rapidly growing assurance opportunity, Journal of Accountancy, 20, 65-74 Bence, D Nadine, F. (2012). The International Accounting Standards Boards Search for a General Purpose Accounting Model, viewed 22 May 2016, Brown, L. (2011). Earth Policy Institute Preface Cairns, R. D. (2000). Sustainability accounting and green accounting. Environment and Development Economics, 5(1), 49-54. 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