Astronomy Essay Topics

Astronomy Essay TopicsAstronomy essays are usually put up online by organizations and schools where children will be studying astronomy. Having a good astronomy essay topics is very important for students who plan to take up a career in astronomy.It is often advisable for students to write their own essay instead of reading from a textbook or learning on the internet. Students should be able to write well because the success rate of their assignments is highly dependent on the type of writing they do. Reading and memorizing long paragraphs with grammar errors can often be a waste of time and an extremely disadvantageous.Writing essays is all about structure. It is also about choosing the right topic and avoiding too many topics that tend to be over-used. The best way to avoid this is to write as if you are doing research on the subject.One example is to choose a specific topic that is related to astronomy. For example, you could write about either solar system dynamics or planetary m echanics. In addition, you could mention various methods to study the solar system and/or other planets. In this way, your essay will not only be specific but will also be interesting and educational.After deciding what topic you want to write about, get a complete list of astronomy resources and books. Start with the University where you intend to pursue a degree in astronomy and check for any textbooks for teaching astronomy. You may also go to your local library and find books that have been published that focus on the subject.The task of writing an essay is actually not all that difficult, provided you understand how to structure a good work. For this reason, it is suggested that you spend at least two hours on creating your essay. Next, you need to spend some time preparing your essay for submission to the school or organization where you intend to apply for the course. This would mean that you have two hours in which to write the essay.To get started with, you may visit some w ebsites or write a blog post containing sample essay topics. This would help you determine the type of essay topics that you can create and the type of topic that you should avoid to avoid looking bad.

Taoism Essay Topics - Some Interesting Ideas For a Philosophy Essay Topic

Taoism Essay Topics - Some Interesting Ideas For a Philosophy Essay TopicWhether you are looking for a philosophy course, a foreign language course or a philosophy essay topic for your thesis writing, you are not alone. There are many people who are constantly looking for an essay topic that will help them earn their degree. The truth is that it is hard to think of your own ideas because you simply cannot remember them all. In this article, we will discuss some different essay topics that you can choose from.'Big Eye' is a famous saying that is often used by scientists and engineers. They would talk about an invention of a product or an idea. It is almost a way of boasting and showing off the contribution that they have made to society. It is not at all an ideal topic for an essay but it is something that you can think of when you need to write a good thesis topic.One of the best subjects to write a thesis on is a very interesting subject like political issues. There are political ph ilosophers who will advise that you write about your own opinions on the topic. Even if you do not agree with them you can still give your opinion on it.The first and most important note to keep in mind when you are looking for subjects to write a thesis on is to find something that interests you. You can think of ways in which to write about something you enjoy so long as it has something to do with your passions and interests. Do not be discouraged if you are writing a thesis on a subject that you don't really care about. Try to pick a topic that you do not mind if some people do not like.The first philosophy essay topic that we will discuss is a philosophy that deals with Taoism. Taoism is a very popular philosophy which deals with a relationship between self and the world. It is based on the philosophy of living in harmony with everything around you. For those who have read The Tao Te Ching and liked it, they may enjoy reading more about this philosophy.The second Taoism essay t opic that you can use for your thesis is based on Chinese philosopher Lao Tzu. He was the founder of Taoism. He was said to have written the Tao Te Ching while he was surrounded by the mountains of the Yellow River.The third and last article on Taoism essay topics is on the ancient Chinese philosophy of Confucius. Confucius believed that everything in life has a direction. Therefore, the answer to everything comes from the knowledge of the right path and the correct way to move towards it.

Down Syndrome A Congenital Chromosomal Disorder

Down syndrome is a congenital chromosomal disorder during maternal meiosis. This is one of the most common chromosomal disease that has been confirmed (Epstein, 2013). Down syndrome causes some symptoms in children’s physical and mental aspects, which have significant differences with other people. It may cause the life of the child is abnormal and cannot live independently in the future. With the increased population of children with Down syndrome in Australia, it becomes prominent that they strongly impact on their family and society in both positive and negative ways. This article will introduce some basic information about Down syndrome, discuss its early intervention and ethical issues of having a baby with Down syndrome, and result in coming up with views in regards to terminating or continuing with the pregnancy of a foetus diagnosed with Down syndrome. Down syndrome is also called 21 trisomy, which is obviously pointed out the disorder occurs at the chromosome 21. Genetically, it has been found that there are 22 pairs of autosomes and one pair of sex chromosomes, where X and Y are sex chromosomes representing female and male respectively. These two kinds of chromosome pairs are normally made up 46 chromosomes in total while children with Down syndrome have 47 chromosomes, meaning they have one extra chromosome on the chromosome 21. This chromosomal disorder happens occasionally and randomly. One cannot put blame or fault on the individual or parent when the gene isShow MoreRelatedEssay on Cystic Fibrosis1025 Words   |  5 Pages Cystic Fibrosis is a disorder where the exocrine glands secrete abnormally thick mucus, leading to obstruction of the pancreas and chronic infections of the lungs, which usually cause death in childhood or early adulthood. Some mildly affected patients may survive longer. Doctors can diagnose the disease by testing the patients perspiration because people with Cystic Fibrosis have high amounts of salt in their perspiration. Those with respiratory infections are treated with antibioticsRead More Down Syndrome Essay603 Words   |  3 Pagesresulting in the birth of a child with a genetic or congenital defect or disease. One of the most common of these genetic disorders is Down syndrome. This disorder takes its name from Dr. Langdon Down, who was the first to describe it formally, in 1866. Down syndrome is a condition marked by abnormal physical and mental development that is caused by a genetic defect. This genetic defect is caused by an extra chromosome. People born with Down syndrome have 47 chromosomes compared to the normal amountRead MoreCongenital Condition Of Congenital Heart Defects1188 Words   |  5 PagesINTRODUCTION Congenital Heart Defects (CHDs) include all structural anomalies of the heart and the intrathoracic great vessels resulting from the errors in morphogenesis, during development. The incidence of CHDs among live births is estimated to be 3.7 to 7.7 per 1000 (Ferencz et al. 1985). CHDs are etiologically heterogenous and it could be due to genetic (single gene defects, chromosomal abnormality) and or environmental (multifactorial, teratogens) or unknown factors (Michels and RicardiRead MoreDown Syndrome As A Cognitive Disorder Essay1315 Words   |  6 Pages Down syndrome as a cognitive disorder Down syndrome (DS) is relatively well known as a genetic disorder to the general public and children with this syndrome form one of the most readily identifiable groups of children with moderate to severe learning difficulties. It has been over 130 years since Langdon Down first described DS and 30 years since the presence of the defining extra copy of chromosome 21 was identified by Lejeune andRead MoreThe Disorder Of Down Syndrome1431 Words   |  6 Pagesever wonder or questioned the disorder of down syndrome? According to many National Down Syndrome Society within the United States, Down syndrome has occurred one out of eight hundred births. It is the most frequent form of mental retardation and characterized by well-defined events and distinctive features. It’s a lifelong disorder caused by a genetic defeat that’s none curable. It takes people with patients and kind hearts to care for people with Down syndrome disorder. History In the late nineteenthRead MoreDown Syndrome Essay1515 Words   |  7 PagesDown Syndrome Downs Syndrome, it is one of the most frequently occurring chromosomal abnormalities found in humans effecting people of all ages, races and economic levels. It is a chromosomal anomaly in cell development that results in a person being born with forty-seven chromosomes instead of the normal forty-six chromosomes. People with Down syndrome may have mild to severe learning disabilities and physical symptoms, which include a small skull, extra folds of skin under the eyes, andRead MoreThe Discovery Of Down Syndrome874 Words   |  4 PagesDown syndrome is a common disorder where the child gets an extra copy of the 21st chromosome. It happens in every 691 babies born in the United States. This adds up to about 6,000 babies born with the disorder a year. The major points in this paper are: when the disorder was discovered, the symptoms, the lifespan, the medical treatments, if it is a dominant trait, what chromosome is affected, and how it is passed down to offspring. The discovery of Down syndrome was by an English physician namedRead MoreGenetic Disorders : A Genetic Disorder954 Words   |  4 Pages A genetic disorder is an illness that is caused by one or multiple abnormalities in the genome. Genetic disorders are not unusual, however when a genetic disorder occurs it usually happens in one and every thousand or million persons. Sometimes genetic disorders can or cannot be heritable, meaning passed down from the parents to their offspring. Often times the parents are unaware that they can carry over a genetic disorder to their offspring. When genetic disorders that does not occur from theRead MoreHistory of the Patau Syndrome1850 Words   |  7 PagesPatau Syndrome, otherwise known as T13 is a very rare and lethal genetic disorder in which a person has three copies of chromosome 13 instead of two. T13 is characterized by the presence of an assortment of heart and brain malformation in newborns. Children with the disease are often born with multiple birth defects that are normally associated with T13 but not limited to it, including small eyes, undescended testicles, cleft lip/palate, and they consistently exhibit signs of mental deficiency and/orRead MoreCongenital Diseases : Congenital Disease1210 Words   |  5 PagesCongenital disease Congenital disease (birth defect) are defects of any kind that are present at birth. However, not all are caused by a mutation in the DNA. Another way to say congenital disorder are birth defects. Congenital disease is where it â€Å"occurs at birth or even before birth†¦the incidence is 2~5% in newborn and the percentage of congenital disease related to genetic or chromosome defects was 60~70%.; the other 30% of etiology was unknown†¦ congenital disease can be categorized into chromosome

Influence Of A Great Philosopher And The Metaphysic Of...

The Influence of a Great Philosopher and the Metaphysic of Divine Providence. Marcus Tullius Cicero was born on January 3rd 106 BC in Arpinum and assassinated on the 7th of December 43 BC (Cicero, 2016) Cicero was murdered during the consulship of the 2nd Catilinarian conspiracy. Cicero executed five conspirators during the chaotic latter in the 1st Century BC marked by the civil wars and under the dictatorship of Gaius Julius Caesar. Cicero returned to the republic government after the late Julius Caesar death Cicero became an enemy to Mark Anthony. After a power struggle Cicero was executed being an enemy to the state by the second Triumvirate in 43 BC. As an ancient leader Cicero successful leadership and background trait promoted great abilities. Cicero was a Roman philosopher, orator, politician theorist, consul, lawyer, and a Constitutionalist. In addition, the interconnection amongst the great historical philosopher’s alike Cicero concludes a strategy to conform unity i n communication. The Cicero influence interface European literature and ideas exceeding the aim for communicating thoughts by merely recognizing one object can connect to various objects in the realms of humanizing faith matters. The focus needed to be reconstructed since the western physics has had a misconception of the forces and particles in â€Å"Space time† and how it related to divine providence which has a nature and a force of its own. Cicero scientific founded through the Latin language exposingShow MoreRelated Hinduism and Buddhism Essay6699 Words   |  27 Pagestheologians have interpreted the term God as representing some kind of abstract principle of good. This view was first developed in the ancient Indian Upanishads where God is equated with an abstract principle, the Brahman. The ancient Indian philosophers could entertain such a view because they also had a theory of karma, which really does away with the need for a personal God. Buddhists too have a theor y of karma, which is different from that of the Hindus, and which even more unequivocally dispensesRead Moreontemporary Thinkers: Plato, Aristotle, Augustine, Aguinas Essay6220 Words   |  25 Pageseducation, both theoretical and practical, continues until the age of fifty. Literature, music, physical and military instruction, elementary and advanced mathematics, philosophy and metaphysics, and subordinate military and civilian- service assignments are the stages of the planned program of training philosopher-rulers.†(E. amp; E. , pg 7) This class of people exclude individual interests, such as private property, material possessions, and love. This class puts wisdom above all else, and eventually

Gay Marriage Essay - 977 Words

Homosexual Marriage and Equalityp In the midst of war and economy decline, Americans are being thrown a curveball that may change the way of their culture is forever; the idea of legalizing homosexual marriage. Frankly speaking, this idea was once new, strange, and deemed unnatural and it is now one of the biggest social controversies in our country. However, United States was built on the idea of federalism; the separation of power between federal and state government along with ideas of civil liberties and rights. Vermont is a state where homosexual couples can legally be grant civil unions, the closest thing to legalized marriage. San Francisco is the only city in the nation that allows homosexual marriages to be legalized, an†¦show more content†¦Many have reacted and said that the FMA is not federalism because it does not give states any right to react to this situation, but in the FMA makers eyes, it is federalism because the conservative Family Research Council attacks the amendment for not denyin g homosexual couples some marriage benefits. Federalism according to the conservative Family Research Council means giving benefits to those who arent allowed to have them and that balances between the rights of states. p Federalism is much more than that idea; federalism is recognizing the power and responsibilities of the states as stated in the Constitution and giving them the right to decide on how domestic issues such as marriage, divorce, and even on how cosmetic surgeries, should be treated. Two thirds of American citizens feel closer to their local government believing since that they are closer in location; they are more sensitive to constituents needs. Another reason may be that since local governments are voted in office by strictly popular votes, the local government must voice similar opinions of their constituents if they want to stay in the same career field. Although good arguments have come from both sides, Kurtz have overlooked the fact that federalism isShow MoreRelatedGay Marriage Should Be Legal Essay1850 Words   |  8 Pageswhat it means to be a gay man – even if that is not the language that always would be used to describe homosexual behavior in a given place and ti me. In the United States, gay marriage has been legalized in all 50 states by a federal court ruling, but many Americans do not realize that there is still a long way to go in terms of embracing gay citizens (and the rest of the LGBT community) into the â€Å" societal norm.† Despite the strides that have been taken to legalize marriage for same sex couples,Read MoreGay Marriage Should Be Legal1848 Words   |  8 Pageswholly ashamed of. Gay marriage is legal in all 50 United States, something that has been fought for since the conception of the LGBT movement. In fact, gay couples are routinely being featured on popular television and other forms of media. Some might say that in 2016, the dreams of the rioters in Stonewall have been realized. Marriage rights and the spotlight on nighttime television; equality seems to truly be right on the horizon. If one is a white, cis, gay man, that is. Gay women are featuresRead MoreThe Supreme Court Ruling On Gay Marriages893 Words   |  4 PagesIts time for me to share my opinion and perspective regarding the Supreme Court ruling on gay marriages. Forewarning, this post will be long because I have more than just an opinion to express, but rather a story to tell which will enlighten anyone who chooses to read this as to what my true perspective and opinion regarding gay marriages. (and gay people in general as a Christian) A few months ago I faced a difficult time in my life. I was homeless and I had nowhere to stay with my newborn babyRead MoreGay Marriage Should Be Accepted And Respected932 Words   |  4 Pagesopen-minded. The rise in the LGTB movement has allowed people to openly express their sexuality without being discriminated against. Although homosexuality has become more socially acceptable, some states still have anti-gay laws and there are numerous individuals who believe that gay marriage is harmful and unnatural. Hozier’s â€Å"Take Me to Church,† Demi Lovato’s â€Å"Really Don’t Care† and Macklemore’s â€Å"Same Love† demonstrate society’s discrimination of homosexuals and why homosexuality should be accepted andRead MoreThe Tragedy of Gay Marriage1757 Words   |  8 PagesWorst Thing About Gay Marriage† presents an interesting argument against gay marriage that hinges upon maintaining a traditional form of marriage. He act ually claims that gay marriage is â€Å"unnecessary†(381). According to Schulman, there are 4 primary effects of marriage within his definition he calls the kinship system. First, marriage protects and controls a woman’s sexuality. Second, the possible pairings are limited by the kinship system to avoid incest or other taboos. Third, marriage creates a situationRead MoreThe Issue Of Gay Marriage1464 Words   |  6 Pages Marriage is one of the oldest, passed down traditions since the beginning of time. As humanity evolves through generations, traditions change, but the act of choosing your partner stays the same. For an example, not until President Barack Obama was in office, gay marriage was unacceptable. When President Obama announced that gay marriage was legal, that was a moment in history that will never be forgotten. The process of marriage continues to be the same, but each generation has been going outRead MoreGay Marriage And Gay Rights2550 Words   |  11 PagesComp II 8 May, 2015 Gay Marriage and Gay Rights For years there has been a debate on gay marriage and gay rights in America. Often government keeps pushing the issue back, or refuses to partake in the debates and discussions on whether or not this type of union is â€Å"legal† in the United States. My hope with this paper is to prove that gay marriage is not in fact unconstitutional, but that there is a right to freedom for everyone, no exclusions. When it comes to gay marriage, there seem to be a numberRead MoreThe Issue Of Gay Marriage Essay3392 Words   |  14 PagesWell it is 2007, and we are still dealing with the issue of gay marriage being good, and not good for America. Now maybe in 20 years gay marriage will be legal in each state, and this issue will be over. However, I deal in reality. And reality tells me the idea of two men frotting inside a home with children, frankly makes people sick to their stomachs. I prefer women, but I think what two grown people do in their bedrooms is their private moral, and legal business. Just like a straight couple thatRead MoreGay Marriage1280 Words   |  6 Pagesburrows, but flamboyantly celebrate their identities. The gays are now a people willing and ready to be heard. It has come to all of our attentions that in the light of marriage they have been depraved and deceived. Homosexuals cannot allow this persecution to continue, as they are constantly forfeited equal rights. The arguments are of lifestyle differences and the legalized discrimination of these people. It encompasses same-sex marriage as a cause worth fighting and defending so that we all mayRead MoreGay Marriage1041 Words   |  5 PagesCompare-Contrast Synthesis 10/11/2013 English 111x Gay Marriage Gay marriage is a topic that is heavily debated in this day and age. Whether or not it should be legal for homosexuals to get married is a theme that authors Andrew Sullivan, who wrote â€Å"For Gay Marriage† and William J. Bennett, who wrote â€Å"Against Gay Marriage† use in there articles. The main points the authors both discus is the meaning of marriage itself, the social impact same sex marriage will have on society, and the influence on children

Business Plan for Room for Dessert Essay - 955 Words

Memo to: from: subject: Business Plan for Room For Dessert Date: [ 21.09.2010 ] In this memo I summarize my analysis of the business plan for Room for Dessert (RFD) and evaluate if the proposed venture represents a good investment opportunity. My analysis focuses on the fit between the people and the opportunity only. Successfully building a multi unit restaurant chain demands a team of people with considerable industry experience and execution skills. The people behind RFD have a deficiency in both. Also the business model lacks process innovation and is therefore easy to copy. The identified market could be attractive to some extent but it is unlikely that it will develop outside a niche. This increases uncertainty that the†¦show more content†¦The success of the business thus heavily depends on the knowledge and skills of third party individuals, resulting in increased operating cost and risk. 2) Contacts Given the high dependability on third party knowledge I would expect the presentation of a full board of advisors with relevant industry experience and an identified set of key contributions each member is going to make to RFD in the business plan. However this point is insufficiently addressed by just providing the names and current job titles of four potential board members. Furthermore analyzing the proposed floor plan I noticed that the kitchen and the dessert prep station are not adjoined, which will lead to challenges in daily operations. An industry expert would have picked up this detail straight away, so I assume the plan has not yet been discussed in great detail with experts and, therefore, there is a risk of more substantial flaws in the plan. 3) Motivation The motivation of the team members to shift careers to become restaurant operators cannot be evaluated based on the information given. A great possibility to show their interest in foodservice would have been to do their summer internship at a restaurant chain. Both choose a corporate job in other industries instead. This raises doubt on their passion as well as their willingness to get their hands dirty on the shop floor if things are not going as well as projected. TheShow MoreRelatedRoom for Dessert Case Summary Essay1120 Words   |  5 PagesRoom for Dessert Case Summary Situation This case presents a business plan for a startup company called quot;Room for Dessertquot; (RFD), which is a fine dining restaurant focused on serving a niche market that includes desserts and beverages such as tea, wine and spirits. RFD has created a business model which provides a strategy to differentiate itself from typical fine dining restaurants by offering an unpretentious atmosphere focused on serving affordable, high-quality desserts. The companyRead MoreBusiness Planning : The Blueprint For Business1361 Words   |  6 PagesBusiness planning is the blueprint for business, which provides direction toward success. Planning and writing a business plan is more than just choosing products and services to sell and selecting a business location. A well-thought plan is a fundamental requirement in the financing, marketing strategies and the growth of a new business. This serves as a roadmap of how the business venture will operate to reach target goals. Coming up with a sound business plan entails the following; gatheringRead MoreSample Business Pl Time Dessert Cafe Essay1617 Words   |  7 Pages SAMPLE BUSINESS PLAN TIME Dessert Cafà © ChuEr Zhu â€Æ' 1. Introduction The TIME Dessert Cafà © located at 87 riverside roads at ZhuHai in China, with seating for 20 patrons. The rent isï ¿ ¥6,150 a month(around NZ$1,400 ), with a ten-year lease available. The site consists of a 20 x 20 square-foot dining room, a 15 x 15 square-foot kitchen, two bathrooms, and a storage room in back. The interior decoration for this Cafà © has some distinguishing feature, the Cafà © have a lot of graffiti wall and also a wholeRead MoreRoom F Desert1227 Words   |  5 Pagesâ€Å"Room for dessert† – Business plan assessment Introduction Many people believe that a business plan is helpful but not necessary. This is true in the sense that business plans are helpful but, in fact, they are vital if you are serious about success in both short and long term. The aim of this paper is to evaluate and critically assess the â€Å"Room for dessert† business plan. The remainder of the paper is organized as follows: Section 2 will try to analyze who is the audience for the plan,Read MoreProject Feasibility Study1629 Words   |  7 PagesTeacher March 09, 2011 Project Feasibility Study * I. Introduction A. Name of Business The name of the cafà © is HotSpot. B. Type of Business The type of this business is Individual Proprietorship. This type of business entity is owned and run by an individual. In this type, there is no legal distinction between the owner and the business. Since this is the simplest among all the types of business, I chose to run this type. C. Location Olaya District, Riyadh, Kingdom of Saudi ArabiaRead MoreRegal Electrogas895 Words   |  4 Pagesï » ¿ Mr. Asad Ali is the sole proprietor of Regal Electronics. Regal Electronics manufactures several products, one being dessert coolers. For several years, Ali has established his dessert cooler brand to be a high quality product in the mid-level price range. In 1987, the government announced additional taxes that would drive up the price of dessert coolers (and other products). Ambassador, a higher-end competitor of Regal, increased their prices and the lower-end competitors followed. When theRead MoreDominant Economic Characteristics Of The Specialty Baking Market1605 Words   |  7 Pagesfull-service bakery with party room. Since different stores offer different amenities and capabilities, rivalry is weaker. Threat of substitute products- moderate to strong. While there may be fewer substitutes for an item like wedding cakes, there are plenty of other dessert choices. Even wedding cakes are being replaced with â€Å"Sweet Bars†- where there is an array of different candies, baked goods, and fruits. Especially with a health trend becoming more popular, other dessert options, besides specialtyRead MoreBusiness Plan1207 Words   |  5 PagesThe purpose of this business plan is to support a request for a 75,000 five-year bank loan to purchase equipment and inventory as part of the financing for a start-up sole proprietorship, Fast ‘n Fresh Premiun Ice Cream Parlor. The business will be owned by Daniel W. Beese and will be located in leased space at 858 Success Ave in the new Riverside Faire shopping center, Jacksonville, FL 32211. The owner will provide a minimum of 75,00 in initial equity. The business will serve healthy andRead More business plan Essay1191 Words   |  5 Pagesof this business plan is to support a request for a 75,000 five-year bank loan to purchase equipment and inventory as part of the financing for a start-up sole proprietorship, Fast ‘n Fresh Premiun Ice Cream Parlor. The business will be owned by Daniel W. Beese and will be located in leased space at 858 Success Ave in the new Riverside Faire shopping center, Jacksonville, FL 32211. The owner will provide a minimum of 75,00 in initial equity. nbsp;nbsp;nbsp;nbsp;nbsp;The business will serveRead MoreCase Analysis: Profitability of Wendys Chilli.1657 Words   |  7 Pagesmoved from state to state with his father when his mother passed at the age of 5. At the age of 12, Dave obtained his first job at a restaurant in Knoxville. Thus, he began his love for the restaurant business. At the age of 15, Dave dropped out of high school to work full time in the restaurant business. While working full-time at the Hobby House restaurant, Dave met Colonel Sanders, the founder of Kentucky Fried Chicken (now KFC). In 1962, Dave was offered the opportunity to turn around four failing

The Causal Relationship Between Government Revenue and Spending free essay sample

Given their fiscal circumstances, our investigation should help determine proper reforms for these countries to cope more effectively with their current economic challenges. A crucial challenge facing Egypt is unemployment. According to current official estimates, unemployment of about 8 percent is accompanied with an annual growth rate of 3 percent in labor force. To reduce unemployment to more manageable levels, it is estimated that Egypt needs to achieve a healthy and sustainable annual growth rate of at least 6 percent in real GDP. In an attempt to reach this goal, Egypt has utilized a private-sector-led growth policy. Privatization and transition to a market economy are intended to improve productivity, efficiency, and competition in the domestic economy. However, the low levels of domestic saving and investment create an impediment for economic growth in Egypt. Improvements in the domestic saving rate stem from improving productivity, which, in turn, makes privatization an impo rtant factor in reducing unemployment and poverty. Promoting a more efficient pension system, restructuring the inancial system, and further developing capital markets have provided additional ways to increase the domestic saving rate. Eliminating the budget deficit is a further step to ensure the availability of domestic saving for private investment. To this end, it is essential for the government to implement policies that reduce and eventually eliminate the budget deficit. It is therefore the aim of this paper to offer such policy actions, using the evidence on the causal relation between government revenue and spending in Egypt. Unemployment is also a crucial challenge facing Jordan. According to current official estimates, unemployment of about 15 percent is accompanied with an annual growth rate of 4-5 percent in the labor force. It is estimated that Jordan also needs a healthy and sustainable annual growth rate of at * Bassam AbuAI-Foul,Departmentof Economics and Public Administration,American Universityof Sharjah, Sharjah, United Arab Emirates, [emailprotected] ac. ae;Hamid Baghesteni, Department of Economics and Public Adminislration,American Universityof Sharjah, Sharjah, United Arab Emirates, [emailprotected] ac. ae. The authors gratefullyacknowledgethe commentsof an anonymousrefereeon an earlierdraftof this paper. See the WorldBankGroup(2001). ume 28 * Number 2 * Summer 2004 261 least 6 percent in real GDP to stabilize unemployment. 2 To encourage economic progress, Jordan has focused on a private-sector export-oriented growth strategy. The government has aggressively pursued privatization of most public enterprises in transportation, electricity, water, and telecommunications. In addition to increasing efficiency, productivity, and competitiveness of privatized companies, the aim has been to encourage domestic saving and stimulate private investment. In terms of exportoriented growth, Jordan has established several free zones, including the Aqaba port along the Red Sea, Zarqa, the Sahab industrial estate, and lrbid. Private sector participation is encouraged through investment tax incentives. Licenses to operate within a free zone area are given to private companies if they have the potential of bringing new industries and technology to the country, utilizing local raw materials and components in the process of production, improving the Jordanian labor skills, and lowering the countrys imports. Despite these structural reforms, a healthy and sustainable growth in real GDP has not yet been realized. In addition to the lack of concrete export competitiveness, barriers to faster growth include the low levels of domestic saving and slow response of private investment. 4 Besides privatization, other efforts to increase the saving rate include further development of the pension system, the financial system, and the capital markets. As in the case of Egypt, eliminating the budget deficit in Jordan is essential to ensure the availability of domestic saving for private investment. Providing evidence of the causal relation between government revenue and spending should thus help determine ways to reduce and eventually eliminate the budget deficit in Jordan. The rest of the paper is organized as follows. The next section theoretically discusses four hypotheses of government finance: (i) the tax-and-spend hypothesis, (ii) the spend-and-tax hypothesis, (iii) the hypothesis of causally independent tax and spending decisions, and (iv) the fiscal synchronization hypothesis. Citing some empirical evidence, mostly on developing countries, augments this theoretical discussion. The third section describes the data and the econometric methodology. Such tests as a unit root and cointegration are necessary to identify the appropriate bivarlate model for investigating the directions of causation between revenue and spending. However, our sample periods are not sufficiently long to get any power for these tests. To overcome this problem, the causality tests are performed using three bivariate models. These are (i) the vector autoregressive model in levels, (ii) the vector autoregressive model in first differences, and (iii) the error-correction model. The causality test results for Egypt and Jordan, presented in the fourth section, are not sensitive to the choice of the model. Accordingly, in the fifth section, we rely on these test results to discuss the policy implications and conclude the paper. Theoretical and Empirical Background Several alternative hypotheses of government finance characterize the causal relation between spending and revenue. The tax-and-spend hypothesis, championed by Friedman (1978), theorizes a causal relation running from revenue to spending. It views spending as adjusting, up or down, to whatever level can be supported by revenue. Control of taxation, according to Friedman (1978), is essential to limiting growth in government. In reducing the budget deficit, for instance, one should not rely on raising taxes, since higher revenue invites higher spending. Like Friedman, Buchanan and Wagner (1977, 1978) advocate the tax-and-spend hypothesis. But they warn that the tax-and-spend prediction may be distorted due to the fact that tax rate changes are accompanied by intense political debate and controversy over economic impact and income distributional issues. Deficit financing 2Seethe WorldBankGroup(2003). J See JordanlnvesanentBeard(2000). One should,of course, be mindfulof the fact that the political instabilityof the region is another impedimentto fitstereconomic8rowth,moreso in filecaseof Jordan than Egypt. 262 JOURNAL OF ECONOMICS AND FINANCE 9 Volume 28 9 Number 2 9 Summer 2004 ather than tax financing by politicians may then become the source of growth in spending. Empirical evidence in support of the tax-and-spend view is presented by Baffes and Shah (1994) for Brazil, by Danat (1998) for Turkey, by Darrat (2002) for Lebanon and Tunisia, by Cheng (1999) for Columbia, the Dominican Republic, Honduras, and Paraguay, and by Ewing and Payne (1998) for Colombia, Ecuador, and Guatemala. The spend-and-tax hypothesis relies on the reverse relation, with revenue responding to prior spending changes. In line with the Ricardian equivalence theorem, Barro (1974) maintains that the public fully anticipates and capitalizes the future tax liability implied by present government borrowing. Thus, in the absence of fiscal illusion, increases in government spending lead to increases in taxes. Peacock and Wiseman (1979) see natural, economic, or political crises as justifications for spending hikes that are subsequently approved by tax increases. According to this hypothesis, spending cuts are the desired solution to reducing the budget deficit, especially in the absence of crises. Empirical evidence by Mithani and Khoon (1999) and Ram (1988) supports the spend-and-tax hypothesis, respectively, for Malaysia and Honduras. The third hypothesis emphasizes the institutional separation of allocation and taxation functions of government and the independent determination of revenue and spending. With respect to the U. S. , this hypothesis emphasizes the absence of coordination between spending and revenue decisions due to the lack of agreement between the executive and legislative branches of government participating in the budgetary process. [See Wildavsky (1988) and Hoover a~d Sheffrin (1992). Consistent with this view, Baghestani and McNown (1994) conclude that neither the tax-and-spend nor the spend-and-tax hypothesis accounts for post-World War II budgetary expansion in the U. S. Instead, they show that both the expansion in revenue and spending is determined by iong-rnn economic growth. With respect to developing countries, Ram (1988) provides empirical evidence in support of the institutional separation hypothesis for India, Panama, Paraguay, and Sri Lanka. The fourth hypothesis indicates bidirectional causation between revenue and spending. [See Musgrave (1966) and Meitzer and Richard (1981). This f ~ t l synchronization hypothesis postulates that the revenue and spending decisions are made simultaneously, by analyzing costs and benefits of alternative government programs. Therefore, this view precludes unidirectional causation from revenue to spending or from spending to revenue. Empirical evidence in support of the fiscal synchronization hypothesis is presented by Baffes and Shah (1994) for Argentina and Mexico, by Cheng (1999) for Chile, Panama, Brazil, and Peru, by Ewing and Payne (1998) for Chile and Paraguay, by Kimenyi (1990) for Kenya, and by Li (2001) for China. For a comprehensive survey of the empirical evidence on the tax-spend debate for both developed and developing countries, see Payne (2003). Data and Methodology This study utilizes the annual data on government spending, government revenue, and Gross Domestic Product (GDP). These data for Egypt (1977-1998) and Jordan (1975-2001) are obtained from the International Financial Statistics tapes. Following Bohn (1991), among others, government revenue and spending are expressed as a ratio of GDP. While controlling for GDP, this treaunent alleviates the question of whether the revenue and spending variables should be in nominal or real terms. The difference between the VAR-D in (2) and the ECM in (3) is the inclusion ofR,. I andX,. l. These series, of course, are from the long-run equilibrium relation in the ECM. The VAR-L in (1), as noted by Baghestani and McNown (1992, p. 130), is not inconsistent with the long-run equilibrium relation but requires restrictions across the two equations. 5 In order to determine the appropriate model, it is necessary to conduct unit root and cointegration tests. However, as also indicated by Hakkio and Rush (1991), a very long sample is required to get any power for such tests. The lack of a long sample for Egypt and Jordan, therefore, prevents us from conducting the tests of a unit root and cointegration. To overcome this problem, all three bivariate models in (1)-(3) are employed in this study to investigate the causal relation between Rt and X,. A common practice in causality testing is to specify a common lag length on RI and X, in the VARs and ECM. Lee (1997) warns against this practice due to inherent misspecifications. Therefore, in line with Cheng (1999), among others, we utilize Hsiaos (1981) version of the Granger causality test. http://www.cbj.gov.jo/ https://jic.gov.jo/portal http://www.worldbank.org/

Queensland Health Implementation Project †MyAssignmenthelp.com

Question: Discuss about the Queensland Health Implementation Project. Answer: Introduction The Accounting Information System is described as a computer based system which helps to collect, evaluate, store and process the organizations accounting and financial information (Islam et al. 2017). The Queensland Health Department is the chosen company which is being review in this report. The purpose of this report is to analyse the information given in the Queensland Health study and Payroll System implementation failure. The report focuses on COBIT and COSO frameworks to analyse its implementation in Payroll System project in Queensland Health study. The first two phases, planning and systems analysis, of system development life cycle are discussed in this report with reference to the Queensland Health study. The outline of the report is literature review of COBIT and COSO frameworks, their application towards the case study and analysis of situation using SDLC. The report at the end includes summary of finding and recommendations. Literature Review: COBIT Framework According to Mangalaraj, Singh and Taneja 2014, COBIT framework is a comprehensive framework for Information Technology governance. The COBIT framework assists enterprises to achieve their goals and objectives for the governance and management of IT enterprise. This framework helps enterprise to create optimal values from Information Technology enterprise. The optimal values achieved through maintaining a balance between resource use and, realized benefits and optimized risk levels. The COBIT 5 framework provides five category procedures in two different domains, management and control, for achieving successful business process (Mutiara, Prasetyo and Widya 2017). The frameworks has also been selected in finance and banking sectors. This can be illustrated through a case study on COBIT 5 framework use in banking and insurance sector. The case study results show significant differences of adoption of COBIT frameworks in banks and finances (Vugec, Spremi? and Bach 2017). The maturity le vels of COBIT and business opportunities were increased in the selected banks and finances. Hence, the COBIT 5 framework should be implemented for the successful running of the Queensland Health Payroll system. The COBIT 5 framework provides end-to-end business approach of the Information Technology enterprise governance. COSO Framework According to Alavi 2017, the failures of big companies were due to the formation of COSO in 1985. The COSO was then revamped to provide final outcome that includes risk assessment, controlling environment and activities information, and monitoring and communication. The COSO framework benefits the organizations internal control framework where they get better understanding of direct, reciprocal and indirect associations. This association is among the information and communications dimensions (accuracy, openness and feedback flow) (Rae, Sands and Subramaniam 2017). The COSO framework works effectively if a company has effective communication environment. However, there are criticism related to COSO that it is too much focused on financial report of an organization. The COSO framework is maintained in a feasible level of safety and security (Magruder 2015). This is because of realization that all the COSO components cannot be satisfactorily implemented at any framework level as expecte d by the organization. Hence, COSO framework 2013 should be implemented in the Queensland Health payroll system. This version of framework helps to identify the gaps present in the organizations program. Frameworks Implementation in the Queensland Health Project The development of the Shared Services Initiative (SSI) by Queensland Government has been found that it was earlier developed to LATTICE by informing the Queensland Health department. However, the LATTICE system was considered to be unsupported. Hence, Queensland Health initiated the Shared Services Initiative in order to minimize the risks associate to the unsupported system (Bartens et al. 2015). Therefore, in the mean time, IBM and CorPpTech revamped and restored their prior systems with SAP finance, HR and the WorkBrain solutions. Thus, the WorkBrain system was inclined to procedure the transport and timesheets to the organizations SAP system. The notification was sent the department that the standardization of the project, Finance and Payroll System was made necessary for all the departments of the Government (Huygh et al. 2018). This resulted in the formation of a special unit of Government named CorpTech to manage all the implementation of Finance and Payroll system project. C onsequently the payroll and finance systems project implementation in Queensland Health included three necessary key groups of stakeholders (Cohen, Krishnamoorthy and Wright 2017). This stakeholders team include staff members, IBM and CorpTech. The staff members are the necessary stakeholders which are responsible for the internal control of the department. The IBM stakeholders are considered as the primary consultant of the Queensland Health implementation project (Boyle et al. 2015). However, IBM was not responsible for the implementation of Queensland Health project in the remaining Queensland Health departments because of financial planning. CorpTech stakeholder was responsible for organizing or running the roles and responsibilities of IBM working. The CorpTech was responsible for managing the overall project of Queensland Health including IBMs working process also. Therefore, from above it can be said that the Queensland Health was responsible for the implementation of the frameworks, and managing and control within the Payroll project of Queensland Health (Larson and Herz 2017). Their responsibility also includes training to the existing staff and defining business requirements. The responsibility of CorpTech was to examine the full implementation of the project in all the Queensland Health Government departments including management of IBMs work. The IBMs responsibility was to handle the incorporation of the implementation of the project including analysis of SAP finance and HR, and WorkBrain solutions. Analysis: System Development Life Cycle The system development life cycle is referred to a six step procedure which involves planning phase, analysis phase, design phase, examining phase, organizing phase and maintenance phase (Khan, Parveen and Sadiq 2014). These six phases are the major components to create a software system, hardware system or a combination of software and hardware system. The below discussions only focuses on the first two phases of the system development life cycle and they are Planning phase, and System analysis and requirement phase. These two stages have been evaluated to examine the Queensland Health implementation project of Finance and Payroll Systems. Planning Stage The planning phase of system development life cycle is evaluated in this section with reference to Queensland Health project failure of Payroll system. The project failure was calculated as 300% over the budget limit and it was delayed by 18 months that means it was behind the defined schedule (Valacich, George and Hoffer 2014). It has also been found that the workers including staff, nurses and doctor were incorrectly paid or not paid. The projects total cost was $ 1.25 billion AUD which includes cost of implementing, managing, maintain and stabilizing of Queensland Health system project (Mustaquim and Nystrm 2015). The multiple reasons for the Payroll system failure included strikes in industries, health minister resignation and loss of existing member due to new employees. The Queensland also incorporated the enquiry form in Australian Government to know the exact reasons for the disastrous failure of the project. The Queensland Health also arranged an enquiry for the security of future projects in the Information Technology field (Fang et al. 2015). The enquiry resulted in the issues that were the reason of the failure of Queensland Health project. The issues were related to Governance and project management. System Analysis and Requirement Stage The system analysis is the second phase in System Development Life Cycle which is evaluated in this section with reference to Queensland Health implementation project failure. The Queensland Government is composed of three types of firms. They are Government departments and agencies, general statutory body and Government owned corporations (Wasson 2015). The Queensland Health provides services in healthcare regarding medical, dental and services to old-age people across Queensland. Queensland Health provides facilities and service to about 40,000 people and has 85,000 staff (Bano and Zowghi 2015). The large number of employees and their vast skill sets resulted in the occurring of complexities in the payment process to the employees. The current structure of payroll system shows that the organization needs to follow about 24,000 calculation combinations related to payroll system (Bano and Zowghi 2015). The payment to the staff of Queensland Health was done through unequal payroll sys tem implementation named LATTICE and ESP engine. These systems worked efficiently for six years. However to accommodate additional structures such as incentives and award, the payroll system needed some modifications. The LATTICE system in 2005 became unsupported and hence there was requirement to replace the system with new payroll system in Queensland Health department (Modi, Singh and Chauhan 2017). The payroll system project was implemented through Queensland Health staff, IBM and CorpTech. The project failure was the reason due to inefficiency of these three stakeholders management. Summary of Findings The summaries of findings for Queensland Health implementation Payroll system failure are given below in the following paragraph. The main reason of the failure of Queensland Health implementation project was due to the unsupported LATTICE system used for paying the employees of Queensland Health. The IBM and CorpTech were the stakeholders however they were not effective to provide benefit to the implementation of the new payroll system. This was the major blow to the Queensland Health which contributed to the failure of the new payroll system. The COBIT 5 and COSO 2013 frameworks are the major frameworks to analyse and manage risk controls for the implementation of the new payroll system. This is explained in the prior section. They should be implemented in the Queensland Health for effective evaluation of the new payroll system. The further investigation of the project failure through analyzing two phases, Planning and System analysis, of System Development Life Cycle are done. The investigation through these two stages shows that there were gaps in the implementation of the new payroll system. The gaps were related to the Queensland Health internal and external operations. Their inappropriate systems and inefficient contribution from the stakeholders contributed to the payroll system failure. Therefore, for future projects they should opt for COBIT and COSO frameworks to establish a more functioned and improved implementation of project. Recommendations The above discussions shows that there are some gaps which needs to be filled for the effective implementation of the project, payroll system, in Queensland Health department. The recommendations for the Queensland Health department are given below in the following points. Analysis of the project requirements- The projects should be analyzed before working upon it and the requirements should be planned and gathered. These will help to avoid any future complications. Time consideration- Time is an important factor which is needed for the correct and accurate implementation of any project. Queensland Health department should focus on time management for future researches. Experienced In-charge for the project- Queensland Health should appoint experienced and skilled In-charge for the whole process of implementation of a project. This is because the In-charge will be solely responsible for the project complexities. There will be no need to administer individual people or group for the process of project implementation in future. Choosing the right stakeholder/partner- Queensland Health should choose correct stakeholders for the implementation process of the project because they are the primary stakeholders who will be responsible for giving support. They should be chosen wisely and with proper research. Sharing of good and bad new- Queensland Health should share good and bad news with the people related to the project implementation to avoid any confusions and complications. Conclusion Therefore, the above discussions conclude that to implement a new project or any type of project within Queensland, they require accurate frameworks, and maintenance and controls. There is a need of this accuracy to implement the project accurately and these are the major factors for Queensland Health to take into account. The frameworks and controls should be implemented to overcome the complexities of the implementation process within the Government department such as Queensland Health. This is necessary to avoid any conflict and any type of confusion. The discussions show that improper and inappropriate implementation of the project resulted in incorrect payment of staff. These should be avoided at highest priority because staffs are the most important asset of Queensland Health department. Therefore, for future researches, Queensland Health needs to take the discussed points into account for any future complications. References Alavi, H., 2017. Risk Management Techniques and their Application to Documentary Discrepancy in Letter of Credit Transaction.European Journal of Economic Studies, (6), pp.4-17. Bano, M. and Zowghi, D., 2015. A systematic review on the relationship between user involvement and system success.Information and Software Technology,58, pp.148-169. Bartens, Y., De Haes, S., Lamoen, Y., Schulte, F. and Voss, S., 2015, January. On the way to a minimum baseline in IT governance: using expert views for selective implementation of COBIT 5. InSystem Sciences (HICSS), 2015 48th Hawaii International Conference on(pp. 4554-4563). IEEE. Boyle, J.F., Gramling, A.A., Hermanson, D.R. and Hermanson, H.M., 2015. Audit committee material weaknesses in smaller reporting companies: still struggling.Journal of Forensic Investigative Accounting,7(1), pp.110-121. Cohen, J., Krishnamoorthy, G. and Wright, A., 2017. Enterprise risk management and the financial reporting process: The experiences of audit committee members, CFOs, and external auditors.Contemporary Accounting Research,34(2), pp.1178-1209. Fang, L.L., Valverde-Prez, B., Damgaard, A., Plsz, B.G. and Rygaard, M., 2015. Life Cycle Assessment as Decision Support Tool for Development of a Ressource Recovery Technology. In9th IWA Symposium on Systems Analysis and Integrated Assessment (Watermatex 2015). Huygh, T., De Haes, S., Joshi, A. and Van Grembergen, W., 2018. Answering Key Global IT Management Concerns Through IT Governance and Management Processes: A COBIT 5 View. Islam, K., CH, A.R., Bilal, A.R. and Ilyas, M.U.H.A.M.M.A.D., 2017. Accounting Information Systems: Traditions and Future Directions (By Using AIS in Traditional Organizations).The Journal of Internet Banking and Commerce,22(2), pp.1-13. Khan, M.A., Parveen, A. and Sadiq, M., 2014, February. A method for the selection of software development life cycle models using analytic hierarchy process. InIssues and Challenges in Intelligent Computing Techniques (ICICT), 2014 International Conference on(pp. 534-540). IEEE. Larson, R.K. and Herz, P.J., 2017. Research in Accounting Regulation. Magruder, J.S., Lewis, S.X., Burks, E.J. and Smolinski, C., 2015. Bring Your Own Device (BYOD)-Who Is Running Organizations?.Journal of Accounting and Finance,15(1), p.55. Mangalaraj, G., Singh, A. and Taneja, A., 2014. IT governance frameworks and COBIT-a literature review. Modi, H.S., Singh, N.K. and Chauhan, H.P., 2017. Comprehensive Analysis of Software Development Life Cycle Models. Mustaquim, M.M. and Nystrm, T., 2015, June. A system development life cycle for persuasive design for sustainability. InInternational Conference on Persuasive Technology(pp. 217-228). Springer, Cham. Mutiara, A.B., Prasetyo, E. and Widya, C., 2017. Analyzing COBIT 5 IT Audit Framework Implementation using AHP Methodology.JOIV: International Journal on Informatics Visualization,1(2), pp.33-39. Rae, K., Sands, J. and Subramaniam, N., 2017. Associations among the five components within COSO internal control-integrated framework as the underpinning of quality corporate governance.Australasian Accounting Business Finance Journal,11(1), p.28. Rogers, M., 2017. IT Governance Framework Proposal. Valacich, J., George, J. and Hoffer, J., 2014.Essentials of systems analysis and design. Prentice Hall Press. Vugec, D.S., Spremi?, M. and Bach, M.P., 2017. IT GOVERNANCE ADOPTION IN BANKING AND INSURANCE SECTOR: LONGITUDINAL CASE STUDY OF COBIT USE.International Journal for Quality Research,11(3). Wasson, C.S., 2015.System engineering analysis, design, and development: Concepts, principles, and practices. John Wiley Sons.