Corporate Governance Exam Paper

Games Directors play While analysing the Reality of Boardroom we say many games and tactics often employed by directors so that they don’t lose power. Some such games were alliance, coalition, lobbying, scaremongering, log rolling etc. Here also majority of BOD were near and dear ones of Bright so everybody chose to stay quiet about what is going on. Under-reserving Like we say in the HLL case under-reserving is a tactic used by firms but in the long run it cant stop companies from collapsing. Role of independent directors The question Are independent directors really independent has been topic of debate for ages.In the case the role played by independent directors is insignificant. Also it is questionable whether independent directors were present and in the number advised by law or not. Audit Committee The case talks about KPMG and the arguable role it played but what about the audit committee, was it existent, if so how was it functioning. Its composition and leadership nee ds attention. Manipulation Most of the cases of accounting frauds, falsifying records, deceiving shareholders and bankruptcy rest upon the manipulation of the balance sheet and the tactics used to fudge the data.Ex: Enron The company needs to take inspiration from firms like GSK, Infy, and tata which serve as examples of good CG. GSK * Chairman of board is independent director along with 5 others in in board. Transparency is valued Infosys * Creating wealth legally and ethically Tata * One of the giants and still fascinating governance * In sync with the values * Very elaborate code of conduct Board composition and structure One of the major flaw ways in the board structure is everyone was quiet about the rising storm dominated by power and status of Bright.There should be some independent directors with ability to question the acts and deeds and the following structures are recommended. European Two Tier model Shareholders Supervisory board Executive board Management Employees and staff The supervisory board overlooks functions of executive board and can question and alter the function This model is preferred over unitary board. Chinese model Here we see the presence of the state as a whole also takes society into account along with shareholders Board Leadership One of the major causes of the downfall was the role played by Bright.He was forceful and rigid and thus not a true leader. The features desired for a leader are: Integrity The ability to differentiate between right and wrong and govern in a manner that it is morally correct and sustainable Independence The board was like a dummy/puppet with no or very less degree of independence Intellect The creativity must not come out in form of manipulation and fraud but the betterment of the firm Character He must be ethical and strong character Personality A leader must be flexible and open to new ideas and suggestions. The personality is the holistic perspective.Communication skills, good listener, motivator e tc. Board level information Desired CG was not in place and there was no clear information pathway. The board did not check or authenticate the actions. Control systems The case clearly shows violation of many acts and laws. The board was not conforming to the supervisory work. The control system was not in place. Auditors at fault: In cases like Enron and worldcom it has been seen that the external auditors are able to flee away leaving the company in distress. Usually there are tie ups between management and auditors, some internal settlement that leads to uch actions. Role of internal audit committee is arguable. The company should have gone to auditors like Delloitte who are reliable and tested. Risks that should be considered – Financial risk. Operational, compliance, Business Four aspects of CG Internal control, risk management, behavioural governance, independence Sarbax – oxley act This is one of the landmark acts that came in 2002 after Enron and Worldcomm It says criminal and civil penalties for compliances and accounting frauds, certificate for internal audits and annual report is to submitted by all public and private listed companies.Also introduce PCAOBA (Public company accounting oversight board of America) Was criticized for high cost of compliance CG is a process by which companies are directed and controlled Many attempts have been made to define CG and this one by Cadbury is one of the most comprehensive . Cadbury’s definition – â€Å"Corporate governance is the system by which companies are directed and controlled. The boards of directors are responsible for the governance of their companies. The shareholder’s role in governance is to appoint the directors and the auditors to satisfy themselves that an appropriate governance structure is in place.The responsibilities of the board include setting the company’s strategic aims, providing the leadership to put them into effect, supervising the manageme nt of the business and reporting to shareholders on their stewardship. The board’s actions are subject to laws, regulations and the shareholders in general meeting. † Mike and Minnow: Corporate Governance is a process of governing and directing the performance of any company and the major actors involved are directors, management, society and shareholders CG is basically to overlook, monitor, control and direct the functioning of the management.For this we have BOD and the code of conduct. Some acts, laws and norms facilitate this process of governance. Scope from least to highest Society Media and Press Shareholders Regulatory bodies Contractual Stakeholders Auditors Governance and Management (Diagram) As it is clear that the scope of CG is very wide. It is crucial that CG is acceptable and answerable to many. Functions of the board Majorly there are four functions of the board depending upon the conformity to past or existing and the performance expected for future.Th e four functions are accountability, strategy formulation, supervising and monitoring and policy making Matrix The accountability along with monitoring and supervising is the conformance part i. e. to past or existing situation. The policy making and strategy formulation comes under the performance part with focus on future value. Usually it is seen that independent directors are forced to conformance because they only understand what is going on. Strategic Formulation * This is the most crucial step of governance There must be shared view according to which governance and management abide * It involves SWOT, PEST, Porter analysis and asking of crucial questions of long term strategic importance * It is important to have helicopter vision balanced of long and short term * San Tzu â€Å"Think the mind alike of your enemy† Policy making * This comes from the strategic formulation * Policies are rules, regulation and procedures that must be followed and abided Supervision & moni toring This is the conformance part to check that everything is happening as per the policies and rules or not Accountability * Accountability is to have proper system wherein respective people are accountable for any error or aberration * Only the top management is not accountable but usually is held responsible. Normative: How board thinks directors should spend their time How directors actually do spend their time Relation between functions Strategy formulation Policy making supervision and monitoring Accountability Roles: Agents and Stewards Agency theoryPrincipal shareholders contract with agents seek self interest It says that it is not possible that agents take care of other money with as much vigilance of vow. They seek personal interest and detrimental effect on shareholders Stewardship theory Owners chose and elect stewards(directors) who play the role of stewards Contrary to agency theory it says owners vest their trust in directors who act as stewards of shareholders mon ey. Along with the board the following roles are performed by the director Managing the board Managing the meeting Strategic leadership Cooperation between board and management Company’s face to publicBy means of all these functions and roles the board makes an effort towards fair and equitable distribution of profit, ethical governance of firm and deters any unethical behaviour It lays clear rules, norms, laws and code of conduct to facilitate governance Maxwell communication 1991 – Risky acquisition using pension funds leading to bankruptcy Bank of credit and commerce international Cadbury report 1992 – best practices suggested How to implement it? For a company to enter in stockmarket it has to that it follows Cadbury suggestions Corporate governance is directly related to market valuation of a company.Better managed companies are valued more. Enron failure 2001 – faulty accounting policies; creation of special purpose entities to conceal losses; exces sive executive compensation Worldcom 2002 – The BOD did not oppose the ambitious investment of Worldcom in fiber optic cables and infrastructure to become a market leader (a short term goal). This led to huge losses when the boom for dot com ended. Measures to check such scenarios * Make BOD accountable to stakeholders * Make changes in structure * Clearly explain the responsibilities of Board Make them active board – in giving a leadership to the company * Make the BOD to meet more frequently – listed company at least 4 times a year * Lay down an agenda about what must be discussed Placing constraints, checks on management power including the CEO Eg: SKF micro finance – CEO was sacked as he is no good There should be separation of position of chairman and CEO Ensuring a sound system of internal control and proper disclosure of financial information and executive compensation Auditors are continuing from 20 years Approaches to strengthen the CG 002 â€⠀œ there was a proposal to change companies act 1956 2012 – the bill was proposed in loksabha Very lengthy process to make a law But then one law for all companies reduces flexibility In 1998 CII appointed a committee under Rahul bajaj to create guidelines for cg which is only voluntary. Only 0. 1% adopted them. Voluntary Purely legal approach Cg code Code – a set of practices, guidelines which are expected to be followed by the companies 2 approaches for cg code 1) Principle based – lay down broad principles; comply or explain principles link it with listing.Make the companies which are not adopting explain why they are not adopting 2) Rule based approach – comply or get prosecuted; in extreme cases companies are delisted. But then the shareholders are effected. Rule based approach is rigidity. The companies will try to outsmart the rules if they are rigid. Eg: BJP chief Nitin Gadkari driver was shown as a director in a company. The directors get huge mo ney for just attending 4 meetings, so they agree with whatever the companies say to earn easy money or else they would be removed from the board.CG in India * The issue of CG has come up mainly in the wake up economic reforms characterized by liberalization, privitization and globalization. * The way foreign investments is CG * The last point in previous year * SEBI committee on CG headed by SHri Kumara Mangalam Birla submitted its report in Feb 2000 * Clause 49 in listing agreement with stock exchanges made it mandatory for companies to follow recommendations by Kumara M B committee * Then Naresh Chandra committee is appointed by the †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Indian Code Inspired by Cadbury code, 1992 * CII code – 1998 (voluntary compliance could not make much difference) Implementation 2005 – all the companies above 3 crore revenues Audit committee * As an interface between the board and auditors atleast 3 members (NED) majority of independent dire ctors * Looks after all the activities related to auditors i. e. appointment of reappointement of auditors * Reviewing of internal reports * Audit committee must meet 4 times a year * Gap should not be more than 4 months Disclosures Management discussions and analysis report * Related party transactions * Remuneration to NEDs Clause 49 Case of satyam First biggest and most shocking scam involving †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Modus operandi of the scam * Super user login to some employees * Entering fake invoices * Boost revenues and profits * Falsified bank statements * Falsified interest income Role of board in satyam’s case Overlooking the reports The board said ok to all proposals by raju to direct funds to acquire lands in hyd Directors had a salary of rs 12 lakh annually

North American Media Influence on Physical Condition Essay

An Analysis of North American Media Influence on Physical Condition North Americans are subject to numerous amount of media exploiting their beliefs for profit. Media extends to the source of how one may perceive ones beauty and quality of ones physical condition. By continually bombarding the public eye with advertisements aggressively enforcing a thin body image and muscular definition, media causes viewers to desire these body images and discover methods to reach this image. Inevitably leading to viewers abusing their bodies with poor methods of dieting, and creating unhealthy bodies. Contemporary North American media is characterized by its emphasis on body image, which distorts our perception and expectation of our physical bodies. Analysis of men’s, women’s and adolescents’ thoughts and actions reveals the negative consequences of these media influences. North American media distorts the self-perspective men have on their physical image, causing them to do extreme activities to achieve these false expectations. Males are targeted by many advertisements, encouraging a tone and muscular body image. For several years, these messages have been increasing within media. Sam Ferniano & Mark Nickerson from the Center for Media Literacy say â€Å"Men’s magazines published significantly more advertisements and articles about changing body shapes†. These constant messages to achieve a remarkably tone body forces men to re-evaluate their physical condition. Nevertheless, low self-esteem would be found for men who do not have this type of body strongly enforced by media. Furthermore, while examining any form of media, it can be noticed that most men are given to certain kind of stereotype and portrays men as less realistic, more perfect and more predictable (Farniano & Nickerson). There for, each male character obtains similar characteristics that the public has labelled as manly traits. Moreover, by defining the ideal man, media creates â€Å"Narrowed notions to what men can do† (Farniano & Nickerson), causing males to believe that other characteristics such as being emotional and caring, are not part of the ideal man. By altering the expectations men have for their physical condition, media causes low self-esteem in men. Additionally, media imposes ideal activities men should participate in. By enforcing the idea to have large amount of muscle for men, media encourages importance for the use of a gym. Alternatively, we notice media influencing certain groups of men, such as stereotyping black males as athletes and entertainers. These roles â€Å"Mislead young black male viewers in thinking success is only a dribble or dance step away† (Wood). Under those circumstances, men of all races are subject to believe these stereotypes, subsequently caus ing men to change their personal perception of themselves to match the stereotype. With false expectations North American media creates for men, there are negatives consequences that follow. As a result of the influence media has on men, they believe some of their present traits are unwanted because it does not follow the message given by media. Therefore, men are more apt to withdraw from specific behaviour unsupported by media. Moreover, negative consequences follow such as being â€Å"Discouraged from pursuing many positive traits that are perceived as unmanly†¦including the ability to feel a range of emotions, including fear, hurt, confusion or despair† (Furniano & Nickerson). However, the traits stated above are indeed qualities women look for in a mate (Gaudio & Taplin). Meanwhile, stereotypes built by media removes the idea that men would be caring beings. â€Å"When someone is shown taking care of a child, it’s usually the mother, not the father† (Ferniano & Nickerson). Therefore, men do not wish to obtain these qualities because media enforces the idea that they are not qualities fit for an ideal man. By avoiding these characteristics, males are subject to appear as uncaring and uninvolved in family life, qualities important for women who are looking for a well-established relationship. Furthermore, by attempting to pursue these expectations of the ideal physical condition, men would be prepared to rely on substance for aid to quickly obtain the condition media compels (Gaudio & Taplin). By drastically increasing the amount of workouts in ones daily routine, removing this would cause In addition, men would likely rely to â€Å"Continuous intense workouts that can lead to issues such as addiction† (Gaudio & Taplin). Over exercise may lead to possible overstretching or tearing of ligaments, pulling muscles or tendons, and increased resting heart rate. (Diranian) Several negative consequences for those who wish to listen to media and their influence may occur, a risk that easily leads to poor physical condition. Incidentally, one may examine that pursuing these expectations set my media may lead to the opposite of the idea created. Women are highly affected by the expectation North American culture creates of the female body, altering their self-esteem and behavior. Similar to the influence utilized on men, women are subject to several messages by the media primarily centered on physical condition. These result in â€Å"Young women urged to pursue beauty and sex appeal† (Ferniano & Nickerson). This influence has causes women to re-evaluate their personal priorities and making physical conditioning the primary priority. However positive health is favorable, women are concentrating to match the media’s interpretation of beauty, which has drastically changed. â€Å"The ideal female body became progressively thinner over the last 20 years† (Leit, Pope & Gary). This is hazardous for the female populace since it will lower their self-esteem, resulting in the lack of confidence one would hold for ones image. Likewise, throughout several decades, media has increased the amount of influence it has o n body image. â€Å"The 2000s shows a larger influence of the media on women’s body image than do those from the 1990s† (Medical News Today). Evidently, women who notice the slimness of females portrayed in the media judge their own bodies strictly. A Glamour magazine survey showed that â€Å"61% of respondents felt ashamed of their hips, 64% felt embarrassed by their stomachs, while 72% were ashamed of their thighs† (Rader Programs). Once information as such is examined, we may notice that media exposes the public to a negative influence that destroys ones self-esteem. In addition, media distorts the expectation of its female viewers by exposing them to unhealthy models. â€Å"The majority of runway models meet the Body Mass Index criteria to be considered anorexic† (Rader Programs). By displaying anorexic models, media is distorting women’s expectation on what is beauty, resulting to females believing that anorexia is beauty. Therefore, women who attempt to mimic these models and their physical appearance risk anorexia and several other health issues themselves. Negative consequences such as eating disorders accompany women who attempt to reach the false expectation North American media has developed on physical condition. Several health risks are possible for women who chose to absorb the messages media delivers that thinness is something positive. â€Å"Among women, it has been hypothesized that cultural ideals of thinness may contribute to the rising prevalence of eating disorders† (Leit, Pope & Gary). Several other health issues are my follow those who listen to this influence such as low-self-esteem, depression, obesity and bulimia. These risks all originate to how thin media personalities have become. â€Å"Media depicting ultra-thin actresses and models significantly increased women’s concerns about their bodies, including how dissatisfied they felt and their likelihood of engaging in unhealthy eating behaviors such as excessive dieting â€Å"(Media News Today). Additionally, this statement affects more and more women, causing women to believe that their bodies are not beautiful like those shown within the media. Furthermore, displeasure with the female body has become so common that it’s considered a norm among women (Medial News Today). Subsequently, the discomfort women have with their bodies is a result of the media altering the definition of beauty: unnatural and unhealthily thin bodies (Medial News Today). Nevertheless, with the constants reminders women receive from the media that they are not beautiful unless being as ultra-thin as the models depicted, women will attempt to mimic the poor physical condition of these models, leading to similar consequences the media personalities suffer from: anorexia, bulimia & excessive dieting. The behavior of adolescents is also manipulated by North American media, resulting in a decrease of self-confidence about their body image. During adolescence, teens are influenced by their surrounding peers and environment. Noticeably, adolescents are more affected by media than ever before. Young boys are constantly reminded of how they must act as they mature. â€Å"Boys learn what it means to be a man from family and peers† (Ferniano & Nickerson). Above all, media is putting great emphasis on the physical condition young boys must meet in the future. Furthermore, media appears to be influencing adolescent boys with several different methods. More and more toys introduced to children support the expectation media has created of the human body. â€Å"GI Joe have become increasingly muscular over time† (Leit, Pope & Gary). This influencing on toys introduces the distorted image of physical condition to boys at a young age. Body image for males have focused on increasing weight and shoulder/muscular shape (Achtenberg), resulting in adolescents to concentrate on this altered expectation of the physical condition set by media. Additionally, the size of their bodies is a rising concern for adolescent girls. We notice that they often feel flawed if their weight, hips and breast don’t match those of models and actresses (Rader Programs). Likewise, young children are even criticizing their weight at increasingly young ages. According to a study from the University of Central Florida â€Å"Nearly 50% of girls aged three to six were already concerned about their weight† (Rader Programs). By influencing the expectation for these children, they will grow up with the mindset that media has put upon them. With so much influence, girls are blinding themselves concerning world issues and concentrating on their weight. â€Å"Adolescent girls are more afraid of gaining weight that getting cancer, losing their parents or nuclear war† (Rader Programs). Considering these distorted priorities, young girls may be led to mature into women oblivious to more important issues in their environment. Equally, media influence on these young girls are causing them to re-evaluate what gives them happiness. With the impact media has for girls, the content within their messages support the idea that â€Å"Female happiness and success are tied to physical appearance† (Achtenberg), resulting in young girls to think that without the perfect body, they cannot be happy. Subsequently, many forms of media are influencing adolescents about their physical appearance. This may lead to several health issues for this group of people so easily influenced by their surroundings. Adolescents who chose to follow these expectations created by North American media risk the possibility of serious consequences, such as substance abuse. Influence from media is very strong for adolescents. During their time of transition from child to adult, several teens will listen to advise given by anyone that may aid them be successful in their future. However media inputs several life goals for teens, their influence and messages about physical condition is threatening for these young people in development. By instructing young girls that they must be thin to be liked in the future, â€Å"81% of ten-year-old girls experience a fear of being fat† (Achtennberg). This is quite hazardous for these young girls, because they may do extreme actions to avoid this fear, such as excessive dieting, bulimia, and completely avoiding eating food entirely. By doing so, the bodies of these young girls are at risk at disturbing the proper process of growth, leading to unhealthy grown bodies in their adulthood. Nevertheless, boys are also at risk to dangerous consequences. Young adolescent boys that are influenced by the media and its expectations set concerning physical condition may also partake in dangerous behavior such as the discovery and dissemination of anabolic steroids (Leit, Pope & Gary). Use of steroids in the bodies of growing teenage boys could lead to health issues such as heart problems, high blood pressure and permanent damage to the liver in the future (Texas Commission on Alcohol and Drug Use). Alternatively, athletic males would aim to improve their physical performance to make the goals that the media puts upon their bodies quickly attainable. However we notice that â€Å"Athletic males may have an increased risk of drinking, violence and abusing drugs† (Diranian) Therefore, with the increased influence media has over the ideal physical condition for both young males and females the risk of several health consequences may affect them in the future. North American media has established the ideal body image for men and women by enforcing the idea of muscularity and thinness. The exposition of tone men and ultra-thin models within the media supports the thought that this is perfection. These impositions of what is beauty is being put in the minds of adolescents and young children with the use of magazines and toys. By creating expectations that they presume are ideal for a successful adult, younger children are subject to distorted priorities for their future. Men, women, and adolescents alike are subject to believing that they must reach the expectations set by media. However, several health issues such as addiction, substance abuse, and anorexia are possible for one who attempt these physical conditions for one’s body. Finally, the power North American media possesses over our idea of the perfect body leads the discussion of their concern about the public’s health and wellbeing. Work Cited Achtenberg, Benjie. â€Å"Mass Media and Its Influence on the Adolescent Mind.†Macalester.edu. N.p., n.d. Web. 22 Nov. 2012. â€Å"Concern Over Strong Media Influence On Women’s Body Image.† Medical News Today. MediLexicon International, 13 May 2008. Web. 22 Nov. 2012. Crockett, Richard J., Thomas Pruzinsky, and John A. Persing. â€Å"The Influence of Plastic Surgery â€Å"Reality TV† on Cosmetic Surgery Patient Expectations and Decision Making.† Journals.lww.com. American Society of Plastic Surgeons, 2007. Web. 23 Nov. 2012. Diranian, Susan. â€Å"Negative Effects of Exercise.† LIVESTRONG.COM. , 9 June 2011. Web. 13 Dec. 2012. Diranian, Susan. â€Å"The Effect of Sports on Teenagers.† LIVESTRONG.COM. , 25 July 2011. Web. 14 Dec. 2012. â€Å"Eating Disorders and Media Influence.† RaderPrograms.com. N.p., 2012. Web. 22 Nov. 2012. Fermiano, Sam, and Mark Nickerson. â€Å"How Do Media Images of Men Affect Our Lives?† Center for Media Literacy. N.p., n.d. Web. 20 Nov. 2012. Landau, Emily. â€Å"Teenage Dreams.† TheWalrus.ca. The Walrus, Sept. 2012. Web. 20 Nov. 2012. Leit, Richard A., Harrison G. Pope, and James J. Gary. â€Å"Cultural Expectations of Mascularity in Men: The Evolution of Playgirl Centerfolds.† AF Board. N.p., n.d. Web. 20 Nov. 2012. Shredded. Dir. Richard Gaudio and Douglas C. Taplin. NFB.ca. NFB.ca, 2005. Web. 5 Dec. 2012. â€Å"Steroids: Just the Facts.† Texas Commission on Alcohol and Drug Use, 10 Oct. 1997. Web. 14 Dec. 2012. Wood, Julia T. â€Å"Gender Media: The Influence of Media on Views of Gender.† Udel.edu. N.p., n.d. Web. 22 Nov. 2012.

Thesis Ideas

Thesis Ideas Thesis Ideas Thesis Ideas One of the best ways to learn about writing is to start write, to re-read and to edit your work in accordance to the required style and specified thesis format. Sometimes, a supervisor can seem to be a real pest in exhorting students to 'write it down'. But this is often the best advice. Start by writing your thesis ideas down, and ask yourself whether there is a logical flow of ideas in your writing. There is something about transferring knowledge or information from its mental repository or from some conceptual domain on to a page that tends to clarify thought and build coherence. We think a couple of basic tools are needed: an open mind; a dictionary; a thesaurus and/or style guide. If you possess these, you are in a good position to gather thesis ideas! Thesis Dissertation Writing Your writing will determine whether people understand what you have to say, and whether they agree with it and remember your conclusions. This brings us to the hard reality of who you are writing your thesis for. If you think huge hoards of fellow scholars are going to fall over themselves to borrow your thesis from a library - forget it! In reality, very few people will read your thesis, but many more will (you hope) read subsequent articles, chapters and/or even book derived from your thesis ideas. Your thesis will usually be read only by your supervisor and your examiners. The examiners, your most important audience, are also likely to read the thesis in a short period of time. Thesis Writing Consider this analogy: writing a chapter is like watching the news on television. You turn on the evening news, and what do they tell you? The answer is simple: they tell you the headlines, then they tell the news in detail, then they sum up the highlights. Formal academic writing is much the same: the entire thesis and each chapter should contain some form of introduction, a body and a conclusion. The main ideas or arguments should be captured within the introduction in order to focus the reader's attention on the main theme and motivate them to continue reading. The various sections comprising the body of your project should then continue in a logical format. The conclusion should summarize what has been written in the thesis, and link this summary with the original argument outlined in the introduction. There should always be a coherent, logical and consistent thread woven through each section, through each chapter and throughout the thesis. offers you an opportunity to order professional thesis writing assistance.   We will help you thesis ideas, writing, and editing. Do not miss this chance to ease your academic struggles!

Grauballe Man (Denmark) - European Iron Age Bog Body

Grauballe Man (Denmark) - European Iron Age Bog Body The Grauballe Man is the name of an extremely well-preserved Iron Age bog body, the 2200-year-old body of a man pulled from a peat bog in central Jutland, Denmark in 1952. The body was found at depths of more than one meter (3.5 feet) of peat. The Story of Grauballe Man Grauballe Man was determined to have been about 30 years old when he died. Physical inspection indicated that although his body was in near-perfect preservation, he had been brutally murdered or sacrificed. His throat had been cut from behind so deeply that it nearly beheaded him. His skull was bludgeoned and his leg was broken. Grauballe mans body was among the earliest of objects dated by the newly invented radiocarbon dating method. After his discovery was announced, his body displayed in public and several photographs of him published in newspapers, a woman came forward and claimed that she recognized him as a peat worker she had known as a child who had disappeared on his way home from a local pub. Hair samples from the man returned conventional c14 dates between 2240-2245 RCYBP. Recent AMS radiocarbon dates (2008) returned calibrated ranges between 400-200 cal BC. Preservation Methods Initially, Grauballe man was investigated by Danish archaeologist Peter V. Glob at the National Museum of Denmark at Copenhagen. Bog bodies had been found in Denmark beginning in the first half of the 19th century. The most striking characteristic of bog bodies is their preservation, which can be close to or surpass the best of ancient mummification practices. Scientists and museum directors tried all sorts of techniques to maintain that preservation, beginning with air or oven drying. Glob had the Grauballe mans body treated to a process similar to tanning animal hides. The body was kept for 18 months in a mixture of 1/3 fresh oak, 2/3 oak bark plus a .2% of Toxinol as a disinfectant. Over that period, the concentration of Toxinol was increased and monitored. After the 18 months, the body was immersed in a bath of 10% Turkish-red oil in distilled water to avoid shrinkage. New bog body discoveries in the 21st century are kept in wet peat in refrigerated storage at 4 degrees celsius. What Scholars Have Learned Grauballe Mans stomach was removed at some point during the process, but magnetic resonance imaging (MRI) investigations in 2008 discovered plant grains in the vicinity of where his stomach had been. Those grains are now interpreted as remnants of what likely was his last meal. The grains indicate that Grauballe man ate a type of gruel made from a combination of cereals and weeds, including rye (Secale cereale), knotweed (Polygonum lapathifolium), corn spurrey (Spergula arvensis), flax (Linum usitatissimum) and gold of pleasure (Camelina sativa). Post-Excavation Studies The Irish Nobel Prize-winning poet Seamus Heaney often wrote poems for and about bog bodies. The one he wrote in 1999 for Grauballe Man is quite evocative and one of my favorites. As if he had been poured / in tar, he lies / on a pillow of turf / and seems to weep. Be sure to read it yourself for free at the Poetry Foundation. The display of bog bodies has ethical issues discussed in many places in the scientific literature: Gail Hitchens article The Modern Afterlife of the Bog People published in the student archaeology journal The Posthole addresses some of these and discusses Heaney and other modern day artistic uses of bog bodies, specifically but not limited to Grauballe. Today Grauballe mans body is kept in a room at the Moesgaard Museum protected from light and temperature changes. A separate room lays out the details of his history and provides numerous CT-scanned images of his body parts; but Danish archaeologist Nina Nordstrà ¶m reports that the separate room keeping his body seems to her a calm and contemplative reburial. Sources This glossary entry is a part of the About.com Guide to Bog Bodies and part of the Dictionary of Archaeology. Granite G. 2016. Understanding the death and burial of northern European bog bodies. In: Murray CA, editor. Diversity of Sacrifice: Form and Function of Sacrificial Practices in the Ancient World and Beyond. Albany: State University of New York Press. p 211-222.Hitchens G. 2009. The Modern Afterlife of the Bog People. The Post Hole 7:28-30.Karg S. 2012. Oil-rich seeds from prehistoric contexts in southern Scandinavia: Reflections on archaeobotanical records of flax, hemp, gold of pleasure, and corn spurrey. Acta Paleobotanica 52(1):17-24.Lynnerup N. 2010. Medical Imaging of Mummies and Bog Bodies – A Mini-Review. Gerontology 56(5):441-448.Mannering U, Possnert G, Heinemeier J, and Gleba M. 2010. Dating Danish textiles and skins from bog finds by means of 14C AMS. Journal of Archaeological Science 37(2):261-268.Nordstrà ¶m N. 2016. The Immortals: Prehistoric individuals as ideological and therapeutic tools in our time. In: Williams H, and Giles M, editors. Archaeologists and t he Dead: Mortuary Archaeology in Contemporary Society. Oxford: Oxford University Press. p 204-232. Stà ¸dkilde-Jà ¸rgensen H, Jacobsen NO, Warncke E, and Heinemeier J. 2008. The intestines of a more than 2000 years old peat-bog man: microscopy, magnetic resonance imaging and 14C-dating. Journal of Archaeological Science 35(3):530-534.Villa C, and Lynnerup N. 2012. Hounsfield Units ranges in CT-scans of bog bodies and mummies. Anthropologischer Anzeiger 69(2):127-145.

Accessing and Managing MS Excel Sheets With Delphi

Accessing and Managing MS Excel Sheets With Delphi This step-by-step guide describes how to connect to Microsoft Excel, retrieve sheet data, and enable editing of the data using the DBGrid. Youll also find a list of the most common errors that might appear in the process, plus how to deal with them. Whats Covered Below: Methods for transferring data between Excel and Delphi. How to connect to Excel with ADO  (ActiveX Data Objects) and Delphi.Creating an Excel spreadsheet editor using Delphi and ADORetrieving the data from Excel. How to reference a table (or range) in an Excel workbook.A discussion on Excel field (column) typesHow to modify Excel sheets: edit, add  and delete rows.Transferring data from a Delphi application to Excel. How to create a worksheet and fill it with custom data from an MS Access database. How to Connect to Microsoft Excel Microsoft Excel is a powerful spreadsheet calculator and data analysis tool. Since rows and columns of an Excel worksheet closely relate to the rows and columns of a database table, many developers find it appropriate to transport their data into an Excel workbook for analysis purposes; and retrieve data back to the application afterwards. The most commonly used approach to data exchange between your application and Excel is  Automation. Automation provides a way to read Excel data using the Excel Object Model to dive into the worksheet, extract its data, and display it inside a grid-like component, namely DBGrid or StringGrid. Automation gives you the greatest flexibility for locating the data in the workbook as well as the ability to format the worksheet and make various settings at run time. To transfer your data to and from Excel without Automation, you can use other methods such as: Write data into a comma-delimited text file, and let Excel parse the file into cellsTransfer data using DDE (Dynamic Data Exchange)Transfer your data to and from  a worksheet using ADO Data Transfer Using ADO Since Excel is JET OLE DB compliant, you can connect to it with Delphi using ADO (dbGO or AdoExpress) and then retrieve the worksheets data into an ADO dataset by issuing an  SQL query  (just like you would open a dataset against any database table). In this way, all the methods and features of the ADODataset object are available to process the Excel data. In other words, using the ADO components let you build an application that can use an Excel workbook as the database. Another important fact is that Excel is an out-of-process ActiveX server. ADO runs in-process  and saves the overhead of costly out-of-process calls. When you connect to Excel using ADO, you can only exchange raw data to and from a workbook. An ADO connection cannot be used for sheet formatting or implementing formulas to cells. However, if you transfer your data to a worksheet that is pre-formatted, the format is maintained. After the data is inserted from your application to Excel, you can carry out any conditional formatting using a (pre-recorded) macro in the worksheet. You can connect to Excel using ADO with the two OLE DB Providers that are a part of MDAC: Microsoft Jet OLE DB Provider or Microsoft OLE DB Provider for ODBC Drivers. Well focus on Jet OLE DB Provider, which can be used to access data in Excel workbooks through installable Indexed Sequential Access Method (ISAM) drivers. Tip: See the  Beginners Course to Delphi ADO Database Programming  if youre new to ADO. The ConnectionString Magic The ConnectionString property tells ADO how to connect to the datasource. The value used for ConnectionString consists of one or more arguments ADO uses to establish the connection. In Delphi, the TADOConnection component encapsulates the ADO connection object; it can be shared by multiple ADO dataset (TADOTable, TADOQuery, etc.) components through their Connection properties. In order to connect to Excel, a valid connection string involves only two additional  pieces of information -  the full path to the workbook and the Excel file version. A legitimate connection string could look like this: ConnectionString : ProviderMicrosoft.Jet.OLEDB.4.0;Data SourceC:\MyWorkBooks\myDataBook.xls;Extended PropertiesExcel 8.0;; When connecting to an external database format supported by the Jet, the extended properties for the connection needs to be set. In our case, when connecting to an Excel database, extended properties are used to set the Excel file version.   For an Excel95 workbook, this value is Excel 5.0 (without the quotes); use Excel 8.0 for Excel 97, Excel 2000, Excel 2002, and ExcelXP. Important:  You must use the Jet 4.0 Provider since Jet 3.5 does not support the ISAM drivers. If you set the Jet Provider to version 3.5, youll receive the Couldnt find installable ISAM error. Another Jet extended property is HDR. HDRYes means that there is a header row in the range, so the Jet will not include the first row of the selection into the dataset. If HDRNo is specified, then the provider will include the first row of the range (or named range) into the dataset. The first row in a range is considered to be the header row by default (HDRYes). Therefore, if you have column heading, you do not need to specify this value. If you do not have column headings, you need to specify HDRNo. Now that youre all set, this is the part where things become interesting since were now ready for some code. Lets see how to create a simple Excel Spreadsheet editor using Delphi and ADO. Note:  You should proceed even if you lack knowledge on ADO and Jet programming. As youll see, editing an Excel workbook is as simple as editing data from any standard database.

Ballet Essay Example | Topics and Well Written Essays - 250 words

Ballet - Essay Example For instance in Swan Lake, an example of a classical ballet the choreography consists of movements that test and display the dancers’ skills in performing advanced ballet skills such as the pas de deux, multiple turns, extended balances and intricate footwork (128). Whereas classical ballet focuses more on the skills in technique execution by the dancers, romantic ballet gives greater emphasis on expressing emotions through dance, while still maintaining the execution of technique aspect (123). It is also relatively more recent that classical ballet, since aside from the increase in male dancers in the repertoire the themes in most romantic ballet gravitate around mythical stories or legends with fantastic or romantic elements (127). Also, romantic ballet productions are relatively more lavish compared to classical ballet, wherein not only do dancers need to be graceful and skilled, but are also required to be very expressive and have powerful acting abilities. One example of a ballet production that requires the female dancers to have all of these skills is Giselle. In the ballet’s choreography, the prima ballerina playing as Giselle as well as the other ballerinas must be skilled enough to maintain flexibility in performing both the roles of the light and dark swans, shifting from innocent to mature in each act (127). It is important to distinctly portray each role to make each scene and the whole production to be both credible and moving to viewers. This makes the dramatic quality of a romantic ballet such as Giselle distinct from classical ballet such as Swan Lake that focuses on technique execution and

General Concept and Aspects of Contract and Negligence for Business Essay - 3

General Concept and Aspects of Contract and Negligence for Business - Essay Example A asks B, â€Å"Are you interested in buying this house?† A has not made an offer but is merely asking B if he is interested in making an offer. B replies, â€Å"I’ll pay you  £50000† for this house.† B has made an offer to A and A is at liberty to accept or reject it. In a market where various articles are marked for prices, the marking of price does not mean that the sellers have made offers to sell these items. These are merely invitations to offer. The sellers can refuse to sell these items despite the goods being marked for the price. Communication of offer means that it should be made known to the offeree. The mere desire of entering into an agreement, which is never mentioned to the offeree and remains hidden in the recesses of one’s mind, can never be regarded as an offer. Similarly, when an offer is made through a letter, it is not regarded as an offer until the letter is posted and it reaches the offeree. Also, the offer must reach the offeree through the offeror or his duly authorized agent. If the offeree comes to know of the offer through some outside source, the offer is not valid. An offer can be made generally to the public through the newspaper. But if it is intended for a particular individual, it should be made directly to that individual. Once the offer is made, it needs to be accepted by the offeree for the formation of an agreement. It must be absolute and unqualified. There must be consensus ad idem i.e. both parties must agree to the same thing in the same sense. This means that the offeree should agree to all the terms of the offer. A qualified acceptance is not a valid acceptance. It is regarded as a counter-offer and it terminates the original offer as soon as it is made. If the original offeror agrees to the terms of the counter-offer, an agreement is created. Acceptance should be communicated to the offeror.