Monday, December 30, 2019

Target Brand And Position Target Corporation - 827 Words

Overview The Target Corporation staff will develop and implement a comprehensive public relations plan and timeline that fits the budget, targets the desired markets and promotes the company. The objectives of our promotional efforts will be to increase awareness of the Target brand and position Target Corporation as a positive, vital force in the community. As well as to increase positive recognition, enthusiasm and support for Target Corporation as a leader in the delivery of quality goods. This strong, working public relations plan will include identifying and targeting existing markets, identifying reasonable timelines to achieve the desired goals, and developing appropriate tools to effectively communicate the desired message or messages to Target Corporation’s target markets. Target Market The primary target customer is the active female homemaker who is busy with home, school and community activities. She is interested in the health and welfare of her children and family. She volunteers for school and community activities and maintains a busy social schedule. She is an excellent cook and entertains often in her home. Goal Heighten public awareness for Target Corporation as a valuable resource for the Argentinian community. Strategy: Utilize proven communications tools to effectively reach the target audiences. Tactics: Open House Enhance visibility and image through annual public open house. Establish committee. Write and supervise production of appropriateShow MoreRelatedOutsourcing : A Company Can Save The Cost1514 Words   |  7 Pagesstrategy. Website Strategy: The internet and mobile technology have changed the way we live and it is an important channel for a customer to interact in the retail industry. It is necessary for companies to have a web presence to help build a market position to complement its strategic options. Companies use web presence as a distribution channel, use as a marketing channel to reach customers, make product information available electronically, and sell products and services to the customer using anRead More Acquiring Target Corporation Essay1285 Words   |  6 PagesACQUIRING TARGET CORPORATION INTRODUCTION The current economic recession has taken a toll on corporations. Those who survive stay within their financial means, are innovative in retaining and attracting customers, and use technology to distinguish themselves from their competitors. Target Corporation is a company that possesses all of these characteristics. While some companies have cut payroll or ceased to exist, Target Corporation has survived in the economic recession and is positionedRead MoreTarget Corporation ( Nyse Tgt )1670 Words   |  7 PagesTARGET Target Corporation (NYSE TGT) is a upscale discount store that offers high quality, fashionable products at attractive prices in the store with clean, spacious and guest friendly environment. Target has 1,801 stores throughout United States, 133 stores in Canada with 37 distribution centers in the United States and 3 distribution centers in Canada. Target is a huge corporation with 366,000 team members worldwide. Target Corporation is the fourth largest retailer in the United States, operatingRead MoreThe Company History Of Target : Target s Internal Strengths And Weaknesses, And External Opportunities1477 Words   |  6 PagesExecutive Summary This paper discusses the company history of Target, evaluates Target’s internal strengths and weaknesses, and discusses external opportunities and threats. Additionally, the authors examine how the company functions to provide product to customers, and also elaborates on how the company interacts with their customers. Lastly, the authors evaluate the needs that Target serves its customers and assesses the criticality of the products provided. Company History In 1902 George D. DaytonRead MoreTarget Corporation635 Words   |  3 PagesMacro Environment: Target Corporation Economic: Target’s position in the Discount Department Store Industry has been to offer inexpensive and fashionable clothing, home furnishings and decorations. Their motto has been Expect More Pay Less. They have been very successful with this strategy until the downturn of the economy when sales began to seriously decline. Target’s latest strategy has been to open SuperTargets and remodeled many of their existing stores that have a larger focus on foodRead MoreMarketing Strategy Of Target Corporation1395 Words   |  6 PagesPartner #5 Target Corporation is a large retail Corporation in the world with its headquarters in Minneapolis. The precursor of the Target Corporation is a famous retail corporation of the United States: Dayton-Hudson Corporation - established in 1918. First, Target is only a small portion of Dayton-Hudson Corporation. But by 2000, due to a number of changes, the Corporation was renamed the Target Corporation. It is the owners of subsidiaries like Target Financial Services, Target Sourcing ServicesRead MoreHistory of The Target Corporation1304 Words   |  6 PagesThe Target Corporation formerly known as â€Å"The Dayton Dry Goods Company† is a major retailing company that was founded in 1902 in Minneapolis, Minnesota by George Draper Dayton. It is ranked the second largest discount retailer in the United States and ranked thirty- sixth on the Fortune 500 as of 2013. The Target Corporation has been serving this nation with the best price possible goods since their expansion from â€Å" Dayton† and is continuously winning the hearts of consumers with their dedicationRead MoreTarget Corporation : Strategic And External Environment1236 Words   |  5 PagesTarget Corporation Headquartered in Minneapolis Minnesota, Target Corporation is one of the largest chains of retail stores in United States and Canada (Stone, 1995). Founded in 1902, the chain now has more than 360,000 employees worldwide. The company operates nearly 1925 stores out of which 1795 stores are in the US and 130 stores are in Canada (NASDAQ, 2014). The business prides itself in a diverse portfolio of merchandise that their outlets houses, ranging from dry groceries to electronics,Read MoreTarget Corporation : Management Strategy1045 Words   |  5 PagesTarget Corporation - Management Strategy The Target Corporations is a retail business that sells wide-ranging merchandise and food through stores and online. There are four different types of Target storefronts –SuperTarget, CityTarget, TargetExpress, and Targets. The general Target stores offer general merchandise and a modified food selection. While the SuperTarget stores sell a wider selection of food. The CityTarget and TargetExpress stores are apart of the corporation’s urban format storesRead MoreSementation and Target Market Paper1201 Words   |  5 PagesSegmentation and Target Market Paper Walmart Corporation Upon opening a business, a company must decide where to place the business and how to market the company. This is not an easy task if several businesses of the same industry are located in the same neighborhood. Before the company can open, a new business must choose what market they want to reach and the best way to reach them. The company must also determine the psychographic and behavioral characteristics of each market the company is

Sunday, December 22, 2019

The Literary Works Of The Great Gatsby By F. Scott Fitzgerald

Although money provides security, social status and comfort, it does not grant happiness. There is a tendency in American culture to equate success with happiness. Success is the core of American society, as it drives innovation and motivates people to work harder in order to achieve their goals — but at what cost? When striving for success, people tend to neglect other important areas of their lives such as their health, emotional well-being and more importantly their loved ones. The literary works of The Great Gatsby, a novel by F. Scott Fitzgerald; the play Death of a Salesman written by Arthur Miller and Jon Krakauer’s novel, Into the Wild, depict the value of non-material, intangible possessions. The three pieces exhibit characters who neglect their loved ones and are quick to escape intimacy once they are able to obtain a wealth and status or other desires. Consequently, the stories show that the pressure to appear successful often times inhibits people from attai ning the authentic joy of relationships. Placing high value on social status promotes artificial happiness, which proves to be less fulfilling than pursuing genuine human connections. In The Great Gatsby, Nick Carraway narrates the tragic story of Jay Gatsby, who devotes his life to his dream of reconnecting with his lost love — Daisy Buchanan. Daisy and Jay Gatsby first met five years ago in Louisville, Kentucky where Gatsby was stationed at Camp Taylor before being deported overseas. Unfortunately, theirShow MoreRelatedThe Great Gatsby By F. Scott Fitzgerald1286 Words   |  6 Pages Literary devices are the tools and techniques of language that authors use to convey meaning. Skilled use of literary devices brings richness and clarity to a text. Literary devices are prominent in F. Scott Fitzgerald’s writing of The Great Gatsby. To begun, he makes use of many allusions to Arthurian legends, the philosopher Plato, Trimalchio, and Christ. Furthermore, to better understand the characters, he utilizes symboli sm. In conclusion, throughout The Great Gatsby, F. Scott Fitzgerald incorporatesRead MoreThe Great Gatsby By F. Scott Fitzgerald893 Words   |  4 PagesGreen Mrs. Navarro English III 3 October 2014 From Party to Madness, And Everything In Between F. Scott Fitzgerald once said, â€Å"First you take a drink, then the drink takes a drink, then the drink takes you†. â€Å"The good life† can quickly dwindle into loneliness and sorrow, as portrayed in his masterpiece of a novel The Great Gatsby. Main character Jay Gatsby is an exceptional example of this. As Gatsby wanders throughout the novel trying to impress his lost love, Daisy Buchanan, throwing lavish partiesRead MoreThe Great Gatsby By F. Scott Fitzgerald1002 Words   |  5 Pages17 May 2016 The Great Gatsby: Analytical Essay The Great Gatsby by F. Scott Fitzgerald, is a powerful story about the history of the roaring 1920’s. Fitzgerald uses different intellectual techniques of writing to captivate a completely new meaning to the prohibition era. The Great Gatsby, narrated by Nick Carraway, tells a moving story from his point of view about the lives of the upper and lower class of the 1920’s. Fitzgerald creates a compelling plot through different literary devices to transformRead MoreEssay about F. Scott Fitzgerald1049 Words   |  5 PagesF Scott Fitzgerald was one of the most influential authors of the 20th century. Although his last finished work was more than 60 years ago, today they are enjoyed with more enthusiasm and acclaim than they were when they were written. His works are cited as an influence for many other authors. Fitzgerald saw his writing as a reflection of his own life. His works are closely based on his experiences at Princeton, in World War 1 and his love life. Alt hough he was not overly popular at the timeRead More Fitzgerald and Short Story Writing Essay1370 Words   |  6 PagesFitzgerald and Short Story Writing Although Fitzgerald today is usually considered a novelist, in his lifetime he was more well-known for his short stories. He was a prolific writer of short stories, and published around 160 of them (Bruccoli xiii). Many literary critics often separate â€Å"Fitzgerald the novel writer† from â€Å"Fitzgerald the short story writer†. In his own life, Fitzgerald felt somewhat of a disconnection between his ‘literary’ career as a novelist and his more professionalRead MoreF. Scott Fitzgeralds The Great Gatsby Essay913 Words   |  4 Pages The Great Gatsby was written by F. Scott Fitzgerald. â€Å"In the years immediately after the completion of The Great Gatsby Fitzgerald was unable to provide his art with any such endorsement† (Collins). Fitzgerald was unable to get his book published because of insufficient funds. According to Harris, â€Å"F Scott Fitzgerald wrote his greatest novel in France in 1924, having exiled himself in order to get some work done† (Harris). The best novel Fitzgerald has written he wrote when he was in France. AccordingRead MoreEssay about Corruption of the American Dream1127 Words   |  5 PagesAmerican Dream The Great Gatsby is a novel based off of the American dream, which is something that everyone strives for. The author of the book F. Scott Fitzgerald has his own American dream to become a well known writer, and to have the girl of his dreams, and throughout the novel this dream reflected in The Great Gatsby within in the characters Gatsby and Daisy. Fitzgerald had developed the character Gatsby by incorporating some of his own dreams. For example Gatsby has a forbidden love forRead MoreThe Great Gatsby by F. Scott Fitzgerald930 Words   |  4 PagesF. Scott Fitzgerald is mostly known for his images of young, rich, immoral individuals pursuing the American Dream of the 1920’s (Mangum). This image is best portrayed in his greatest novel, The Great Gatsby, alongside his principal themes, â€Å"lost hope, the corruption of innocence by money, and the impossibility of recapturing the past† (Witkoski). Fitzgerald was identified as a modern period writer because his the mes and topics were inconsistent with traditional writing (Rahn). The modern periodRead MoreThe Colors of Gatsby, F. Scott Fitzgeralds Famous Novel1640 Words   |  7 PagesF. Scott Fitzgerald is famous for the detail with which he crafted the quintessential American novel, The Great Gatsby. With his well-chosen words, Fitzgerald painted a fantastic portrait of life during the Roaring Twenties in the minds of his readers, a picture rich with color and excitement. Four colors: green, gold, white, and gray played key roles in the symbolic demonstration of ideas and feelings which, woven together seamlessly, made The Great Gatsby a world-renowned work of literary geniusRead MoreThe Great Gatsby by F. Scott Fitzgerald and Jazz by Toni Morrison 647 Words   |  3 Pagesexceptional novels by distinguished authors have managed to start this new concept of â€Å"historical fiction†. The Great Gatsby by F. Scott Fitzgerald and Jazz by Toni Morrison are two literary novels that pioneered the movement of historical realism in fiction as well as influ enced literary writing styles and United States culture for generations following their creation. Although F. Scott Fitzgerald and Toni Morrison were born 35 years apart and have two separate backgrounds, they still managed to be two

Saturday, December 14, 2019

Statement of Purpose Santosh G Vattam MS Free Essays

Statement of purpose Santosh G Vattam MS, Embedded Systems (CIS), May 2012 Research Interest I am a Master of Science and Engineering student majoring in Embedded Systems from University of Pennsylvania, graduating in May 2012. I am interested in embedded systems modeling and model based code generation. This interest has developed thanks to my research project with Prof. We will write a custom essay sample on Statement of Purpose Santosh G Vattam MS or any similar topic only for you Order Now Insup Lee as well as the Embedded and Cyber Physical Systems and the Principles of Embedded Computation courses I took at Penn with Prof. Insup Lee and Prof. Rajeev Alur respectively. The Embedded and CPS course involved modeling and implementation of a pacemaker, while the Principles of Embedded Computation course provided the much needed theoritical foundation for developing embedded system models and verifying and validating thus developed models. Research projects In Jan 2011, I started working on the Medical Device Dongle(MDD) Project with Prof. Insup Lee. The idea was to make patient monitoring, patient centric rather than device centric by developing a standards-based interface for medical device interoperability. We decided to use the existing device interoperability standard – IEEE11073-PHD with slight modi cations. I implemented the rst prototype of the IEEE11073 Manager and Agent state machines. We later encountered the problem of providing a medium for using the services of the MDD and thus we designed and implemented an interface to sit on top of the MDD. We have since presented our work at the Wireless Health Conference 2011, San Diego, CA and at Embedded Software Week Android competition, Taipei, Taiwan. We shall also be presenting at the International Health Informatics Symposium, Miami, FL in Jan 2012. Prior to this, I have worked on the Coverage Analysis of RTEMS(Real Time Executive for Multiprocessor Systems) as part of Google Summer of Code 2009 and mentored another student in 2010 for the same project. This project was my rst step into the embedded world. I wrote test cases to validate that every single line of object code generated was executed. I worked on the RTEMS-core codebase and in 2010 I mentored a student to work on the extended codebase. Research focus I would like to focus my research on model based code generation and validating the conformation of code to the model on which it was based. This is a problem that I have come across while working on the MDD project. We have based our design on the IEEE11073 architecture but there are no open implementations of it through which we can verify our implementation. There are certain validation tools but these just analyze the packet structure of the 11073 packets but not the ow of these packets within the network of devices. I am partly tackling this problem through my Masters thesis by writing test cases to validate the exchange of the right packets. This method, however, does not provide insight into the internal state ow of the code. I would like to study, n depth, the ways of validating code to the state model. I believe that by pursuing a PhD I shall not only gain the necessary skill set to tackle this problem, but also the insight of looking at unstructured data and obtaining structured information from it. Prof Insup Lee and his team at the PRECISE Center work on model based design and validation in the medical device domain. I have been working with Prof. Insup Lee and his team for close to a year now on the MDD project. I believe that the environment and the expertise at the PRECISE Center will provide me with the encouragement and the academic stimulus to excel at my research. How to cite Statement of Purpose Santosh G Vattam MS, Essay examples

Friday, December 6, 2019

Feel sorry for the Convict Essay Example For Students

Feel sorry for the Convict Essay Pip is starting to feel sorry for the Convict. To support my point I have two quotes the first I was softened shows Pip is lightening up, and the second felt a touch of reproach this shows Pip is starting to regret how he treated the Convict earlier on, Pip in these last two sentences is showing a sign of apology. Pip doesnt know that the convict is the benefactor. To support this let me pay them back backs it up. He doesnt know that he is the benefactor because the Convict hasnt told him yet. Pip is scared and nervous. With my heart like a heavy hammer of his disordered action favours this. Pip is scared and nervous at the same time because the Convict is starting to take control of him more and more. Pip is panicking. A quote that proves this is struggle for every breathe I drew. He is panicking because he is scared of what he is hearing from the Convict, the Convict is telling him that he is the benefactor. Pip is shocked and cant speak. I could not have spoken one word favours my point. This is evident to my point as it shows what Pip is finding out from the Convict, because he thought Miss Haversham was his benefactor and he had a chance to get married to Estella. Pip feels used. Mechanical heart proves this. He feels used because he realises he was used by Estella and Miss Haversham didnt have any intentions of Pip Getting married to Estella. Pip feels bad. Never, never, never, undo what I have done this quote has a device called repletion which is link to my point. This is showing how bad Pip feels for treating Joe and Biddy badly earlier on since they loved him ever so much.  Charles Dickens is trying to get the point that Pip is a whole new person now; he is selfish and cares a lot about him self. Charles is pointing also that Pip always judgemental as now he is very rich and well known in his area. In chapter one the Convict is threatening Pip. Ill cut your throat proves my point. He is being threatened because the Convict wants food and a file of Pip he needs these to key item to get away from soldiers. The Convict looks disrespectful. A man with no hat favours this. In those days a man wearing no hat was disrespectful as it showed no sign of respect to the person you were talking to. The Convict has a regional accent. Pint out the place supports my point. His accent is regional because the word pint should be pronounced point. The convict is in total control of Pip. Tell us your name, quick favours my point. He is in control because Pip is very worthless and has no power to stand up to the convict. The convict is hungry. He ate the bread ravenously shows this. He is hungry because he hasnt had anything to eat after he had broken out of prison. The Convict is physically taking control. Took me by both arms favours my point. He is taking control because he is threatening Pip to give him something he wants which is food and a file, so he can escape from the soldiers as you can see the convict is in desperate for these items as it will help him escape from the soldiers. The Convict is threatening Pip once again. He tilted me again repetition used over and over again shows this. He is threatening Pip more so he is sure Pip is going to get him what he wants. Charles Dickens is pointing how scheming and careless the Convict is and how tragic it is to blackmail a young vulnerable orphan boy, who has no family that loves him.  In chapter thirty nine the Convict is building suspense as he is coming towards Pip. There are several quotes to show this but I will only use one heard the footstep stumble in coming on. Its is building suspense as it make the readers more fascinated by what is going to happen between Pip and the Convict. The Convict is pleased to see Pip. Being touched and pleased by the sight of me supports this. He is pleased to see Pip as Pip gave him food and file at the opening scene in the book and he wants to thank him for that. The Convict is being affectionate towards Pip. Holding both hands to me proves my point. He is being affectionate because he loves Pip for an unusual reason. Compare and contrast Storm on the Island EssayThe weather is scary. A quote that links to my point is opening them ever so little, was out of the question in the teeth of such wind and rain. This long quote is saying how scary the weather is but also how safe Pip is indoors. This is implying that Pip has nothing to worry about. The chapter ends with the atmosphere being a black darkness. Thick black darkness. Favours my point. This quote is saying how the chapter ends in darkness its effective as it satisfies the reader.  The setting and atmosphere in these two chapters are really similar. Dickens shows how similar the atmosphere in chapter one and chapter thirty nine because these two scenes have the characters Pip and the Convict. I think he made the atmosphere similar because it is a symbol when the two characters meet. In both scenes there is a lot of darkness because Dickens is pointing out danger and death imagery. The difference in the atmosphere and setting in both chapters is that the first chapter Dickens shows darkness when the two characters are outside. In chapter thirty nine dickens shows darkness in the outside when Pip and the Convict are in the inside of the flat. This is showing contrast.  I personally think Dickens has done this so he makes the readers realise that the atmosphere of the novel also shows the personality and characteristics of Pip and the Convict. Conclusion These two chapters of the novel are highly important since it describes the personality and characteristics of Pip and the convict. It also shows what type of impact the Convict has on Pip in chapter one since the Convict acts like a bit of a bully and threatens Pip to do terrible things. It also shows the type of impact Pip has on the Convict, being as he acts like a bit of a snob in chapter thirty nine of Great Expectations. Chapter thirty nine of Great Expectations is really important as it shows the how the relationship between the Convict and Pip has changed.  The character of the Convict is really important because Dickens shows how conniving and threatening the Convict is at the start and how gentle and loving he turns out later on. The Convicts character shows a lot of contrast. The message Dickens was giving out to the Victorians is that being a criminal doesnt mean you will always stay as one. People change and they do it themselves for the better of it. Everyone has a good side in them they just have to let it out. This is what Dickens shows with the Convict in chapter thirty nine as an example. All these quotes show what Dickens didnt like about Victorian society. An eye for an eye. This is wrong because people should learn to forgive one another. Once a criminal always a criminal. This is wrong because some people want to change and do bad things against the law because they might have a reason. Humans should learn to trust.  Children should be seen not heard. This is un-acceptable because some children are talented and play an important part in society.  Bring back the cane. This is harsh because some children got hit by a cane for just saying a word, or telling their mates how they feel. Adults thought that hitting children will make them respect people, yes it is true but it leaves a mark of hatred later on those childrens lives. Children have rights too. Education is for the rich. This is wrong because every one should be treated equally. All these quotes show what Dickens did like about Victorian society.  Every one makes mistakes. This is true because Dickens is showing no one is perfect.  Prison is for punishment. This is true because the individual has done the wrong thing and has to suffer for it.  Prison is for rehabilitation. This is true because it reflects the individual to think about what they have done and what can be done to not do it the next time round.  Dickens made the Victorians realise all this by making the characters in his novels live it out the truth in British Victorian society. Making the characters show all these problems in society. I personally think Dickens showed a huge part in political society.  All these messages are important today, because we dont want these mistake to happen again, we dont want history to repeat it self.

Friday, November 29, 2019

Steve Wozniak Essays - Apple II Family, Steve Jobs, Nerd Culture

Steve Wozniak At first I had began brainstorming trying to think of a subject for this paper. I had heard Mr. Perry speak of Apple computer and of Steve jobs. His rise to power and his fall from grace then his rebirth, like the phoenix from in myths and legends rising from his own ashes. However I didn't know much about the subject. So I decided on the subject of Apple computers. Then the more I researched I found a more interesting subject. In the next few pages I am going to attempt to do justice of the accomplishments of Steve Wozniak. No not the other Steve, I found Steve Wozniak a more interesting person simply because I had never heard of the man. I never new he existed. Being of lesser knowledge than most on the subject of computers I found it fascinating. The way Steve Wozniak did things. Steve Wozniak was born in 1950. A baby boomer he grew up in suburban Santa Clara Valley, California with his parents and siblings. His father was an engineer for Lockheed and his mother was the president of a Republican Women's Club. He was into electronics heavily even as a child and young teenager. While looking at a magazine article he spotted a diagram for a simple calculator called the One-Bit-Adder-Subtractor. Woz, as his friends called him, dissected the plans and made improvements. In Cupertino Science Fair he took home first prize with the Ten Bit Parallel Adder Subtractor. It was his first attempt at building a computer. This would be the beginning of a great learning era it would seem. In junior high he had already taught himself how to design programs in computer languages. At homestead high school he absorbed everything he could about electronics and physics. He fare outreached his counter parts in class. After he graduated he went on to the University of Colorado but flunked out. You see he was bored with school because he was so intelligent. At least that is what he tells everyone. Returning to California the Woz still was interested in computers even after his fall from college life. One of his early interests was the Altair 8800. It was costly when it came out so he and a friend began research on it. In the garage of a neighbor Steve Wozniak created what would be called the cream soda computer. Named that after all the cream soda he drank while building it. While building it he met a man named Steve Jobs. Although the computer went up in smoke during a test the basic groundwork was laid for a machine that would change the world was set and a friendship that would turn into a new industry. After the introduction of the Altair an organization sprang up of hobbyist and amateurs. It was the Homebrew Computer Club and of course Steve Wozniak went to the meetings and rarely if ever missed one of them. It seemed the Altair used a costly microprocessor, the Intel 8080, to do its thinking. Since Woz couldn't afford the 179 dollars per chip he jumped at the offer Hewlett Packard offered its employees. At a substantial discount he could buy the Motorola 6800 microprocessor. He did experiments with it and like all computer parts the prices dropped. Then he moved on to the 6502 Microprocessor by MOS Technologies. The MOS chip sold for only 25 dollars this appealed to Woz because of the price per function. Plus he thought all this computer stuff could be done on very few chips and parts making it appealing to the everyday person. On April fools day in 1976 three men signed an agreement to form a computer company. After a little haggling a name was chosen for both the company and the computer. On 1300 dollars, which came from the selling of a VW van and a programmable calculator the three men would start an industry. They would call it Apple Computer and the first product would be called the Apple I. The three would soon become two you see Ron Wayne would sell out for only 800 dollars never getting the ten- percent of the millions to come. Surely he spent several

Monday, November 25, 2019

China Economy essays

China Economy essays China is the largest of all Asian countries and has the largest population of any country in the world. It consists of an area of 3,691,500 square miles (9,560,900 square kilometers), which is approximately on- fourteenth of the land area of the world. Among all the countries of the world, China has a land area greater then the United States or Brazil but smaller than Canada and the Soviet Union. Its population stands at 1.284.056.407 people that are approximately one fifth of the worlds total population. In the year 2002, China has had a birth rate of 14,991,490 people. That would explain the growth rate being below 1.25 percent between 1990 and 2000 thanks to its family planning policy. By 2002, China aims to keep its population at approximately 1.33 billion people. In the year 2010 at 1.4 billion people and 1.6 billion people at the middle of next century. The establishment of the communist government was put into place in the year 1949 which marked the beginning of a new era and created a new pattern of political geography. The number of young jobless people in cities has risen nearly 20 percent in the past two years which indicates a sever unemployment situation in China. The government used to blame structural flaws for worsening unemployment, which is still exercising mostly on middle-aged workers with few skills and little education. Prior to the Communist takeover in 1949, only 20% of the Chinese people could read. Today the literacy rate is close to 78% of the population. The Chinese educators stress science and math to close the countrys gap in advanced technologies. Chinas total imports and exports in 2001 equaled 509.8 billion U.S dollars, which is a 7.5 percent increase from 2000. Chinas export growth in 2001 was only 6.8% which is the lowest since 1997 due to the world economic slow down from September 11th. Because of the Chinese yuan being the most stable currency in the ...

Thursday, November 21, 2019

Application essay Example | Topics and Well Written Essays - 250 words - 2

Application - Essay Example I will always look for a constant improvement in order to improve efficiency and productivity of the company. I was inspired by fashion giants like H&M , Zara, And Uniqlo and I am determined to make reputable company in working in theh field of retailing. Thus, when I came to the USA, I decided to pursue a degree in B.S. as a way of fulfilling my childhood dream. However, moving to the US had its challenges. At first, I experienced the challenge of transferring from high school to college. Nevertheless, I overcame the challenges. Thus, transferring to the U.S. enables me to fulfill my passion for studying business. Another reason why I want to transfer is because I am interested in finding challenging educational opportunities. My studies at Pasadena City College (PCC) had been impressive because of the dedicated instructors who taught me well enabling me to think creatively. While PCC provided me with classes and activities needed to start the journey, I still believed that they were just the basics of my educational career. Indeed, PCC provided me with general courses that lacked in-depth skills for my higher education, which requires comprehensive knowledge other than simply attending lectures and mastering books. Upon transferring from PCC, I hope that I will be able to improve my skills with internships in a recognizable Company. My enthusiasm to transfer is also led by my desire to explore wider networking possibilities. I realize that connecting with other people is vital to achieving a successful career. In PCC, I was involved in community service and organizations such as Alpha Gamma Sigma (AGS) and PERMIAS, an Indonesian community club. By transferring, I look forward to linking my profession with social work by maintaining connections with other students through social events. I believe that building connections with people from various nations with diverse values will make me acknowledge the

Wednesday, November 20, 2019

Cross Cultural Communication and Management essay

Cross Cultural Communication and Management - Essay Example racted to work â€Å"in and of itself,† while extrinsic motivation refers to being engaged with work because of external variables, such as management support and the organisational rewards system and practices (Dewett, 2007, p.198). The main tools of analyses for this paper come from Hofstede’s Cultural Dimensions and Deutsch’s (1973) theory of cooperation and competition. The subject matter is motivation and the country analyzed is Macau. Organisations that participated were Chinese firms. Motivation strategies through empowerment for Chinese employees in Macau hotels moderately support the perceived effects of high Power Distance (PDI) (Hofstede, 2012) and relates to how empowerment includes cooperation and other external support that can enhance employee performance (Humborstad et al., 2008). Psychological empowerment consists of â€Å"the additive effects, or gestalt of three separate dimensions validated by Spreitzer (1995)† and these dimensions are â€Å"impact, competence, and self-determination† (Drake, Wong, and Salter, 2007, p.72). Employee motivation refers to what drives people to be attracted to their work. Intrinsic motivation pertains to how individuals are attracted to work â€Å"in and of itself,† while extrinsic motivation refers to being engaged with work because of external variables (Dewett, 2007, p.198). Examples of intrinsic motivation are pleasure and entertainment attained from jobs. PDI symbolizes â€Å"the degree to which the less powerful members of a society accept and expect that power is distributed unequally† (Hofstede, 2012). Power distance stands for the nation’s score in how they deal with social inequality (Hofstede, 2012). Inequality happens in areas of fame, wealth, and power, and different societies provide different weights on the consistency for these areas of inequalities (Hofstede, 2012). Values are â€Å"desired end states or standards by which persons evaluate experience, and are largely defined in terms of their

Monday, November 18, 2019

INTRODUCTION TO THE LEGAL ENVIRONMENT Assignment

INTRODUCTION TO THE LEGAL ENVIRONMENT - Assignment Example 2. According to the Constitutional Reform Act 2005, the highest court in England is now the Supreme Court (previously the House of Lords). It ranks the highest in heirarchy, followed by the Judicial Committee of the Privy Council, and then the Senior Courts of England and Wales which include the Court of Appeal, High Court and the Crown Court respectively. The doctrine of precedent makes any decision of the Supreme Court binding on itself and all courts inferior it, which include the Privy Council, Court of Appeal, High Court and the Crown Court. Decisions of the Court of Appeal would be binding on the High Court and below, and so on. As such, decisions of the Senior Courts do not form binding precedent on the Supreme Court but may be considered by it. 3. Ratio Decidendi literally means the reason for the decision. When a judgement is delivered, the judge puts together rules of law and principles which were followed that led to that decision. This essentially forms the reason for tha t judgement, or ratio decidendi. The ratio decidendi of a judgement becomes part of the binding precedent on future cases for similar or inferior courts. ... 4. Reversing, overruling and distinguishing all relate to verdicts in relation to cases cited as authorities within them. A case is reversed when, on appeal to a higher court, the judge allows the appeal thereby reversing the decision of the lower court. In exceptional cases, the higher court may reverse its own judgement on appeal, such as that seen in Re Pinochet (1999) where the House of Lords allowed an appeal due to a conflict of interest that arose with respect to the judicial panel. Overruling occurs when a higher court repeals a principle laid down previously by a lower court or by itself in order to account for new developments in law and societal circumstances. An example is the case of Hedley Byrne v Heller (1964), where the original authority on the liability arising out of negligent misstatements, Candler v Crane (1951), was overrruled. Distinguishing applies to a case in the context of facts or law. A case may be distinguished on the facts on a similar principle or law from an earlier decision (regardless of court heirarchy) in order to reach a different verdict. This is a device used by judges to avoid following controversial decisions. 5. In contract law, an offer is a a statement which expresses the intention of the offeror to abide by the terms made explicit within it as soon as the offeree signifies their acceptance. An offer normally includes the price but mere mention of price does not give rise to an offer (Harvey v Facey (1893)). Once the offer is made which has not been revoked, upon communication of acceptance by the offeree, the parties enter into a binding agreement or contract enforceable at law. An invitation to treat is not an offer but an invitation to the other party to make an offer. It does not

Saturday, November 16, 2019

Poverty and Inequality Essay

Poverty and Inequality Essay Abstract The extent of poverty and inequality remains a topic of enduring interest in Australia and overseas. Poverty in Australia, however, is generally relative poverty. People are considered to be poor if their living standards fall below an overall community standard, and they are unable to participate fully in ordinary activities of society. Earnings inequality and the extent of child poverty is an important issue due to their innocence and their future life chances and social structure. This position paper provides a brief portrait the issues faced by the disadvantaged community at Sydney South West. How can various welfare organizations and agencies assist these disadvantage community groups, briefly explains few facilities provided by such agencies. The paper then discusses the affects of poverty in children and advantages of such knowledge to pre-service teacher. Finally we conclude by exploring the role of teachers and its effects. Community: Amartya Sen, Nobel Prize winning economist, described poverty is the lack of substantive freedoms the capabilities to choose a life one has reason to value. And, as deprivation of basic capabilities rather than merely as lowness of incomes, which is the standard criterion for the identification of poverty ..the approach concentrates on deprivations that are intrinsically important (unlike low income, which is only instrumentally significant). Thus poverty in this sense is an oppression from which we should aim to liberate our people. Poverty is a condition of living which is difficult to measure and almost impossible to conclusively define. People living in poverty in sub-Saharan Africa may lack safe housing, struggle to find food and have no access to drinkable water. This standard of living is known as absolute poverty. But in Australia the standard of living are generally much higher than the countries like Africa. Poverty in Australia is measured relatively, that is benchmarking a disadvantage community groups standard of living with the life style of majority of the population in Australia. The main factors which contribute to poverty in Australia are inequity in the education system (which means some people have less opportunity to enter the skilled labor force), the casualisation of the workforce (which has meant that people have less job security), and reduced government spending on services which are of benefit to the community. The people most affected by poverty in Australia are those with low levels of formal education, the long-term unemployed and others who have restricted access to high-paying work. Certain demographic groups tend to fall into these categories. In 2000 it was recorded that Indigenous Australians, for example, had an unemployment rate of 17.6 per cent much higher than the national average of 7.3 per cent. Another group more likely to live in relative poverty are first-generation immigrants and refugees, many of whom arrive in Australia with few language skills and less support networks than Australian-born residents. Elderly people, disabled people and single parents also record higher rates of poverty. The reason poverty can be considered a spatial issue is two-fold. People of a similar socio-economic background tend to live in the same areas because the amount of money a person makes usually, but not always, influences their decision as to where to purchase or rent a home. At the same time, the area in which a person is born or lives can determine the level of access they will have to quality education and employment opportunities. As education and income can influence settlement patterns and also be influenced by settlement patterns, they can therefore be considered causes and effects of spatial inequality and poverty. Sydney provides an example of a large urban environment with a high level of spatial inequality. Suburban pockets of poverty can be found on the citys fringes, such as Sydneys south-west. This less-affluent (poorer) area is generally higher in unemployment, welfare-dependency, single-parent families, substance (drug and alcohol) abuse and crime, than other Sydney suburbs. The overseas migrants and refugees also chose to settle in this area, because the real estate is much cheaper and the ethnic and racial composition is generally more diverse. Unemployment figures from the 2001 Census revealed vast differences between many areas of Australia. Particularly alarming were certain areas of Sydney. The Glenquarie Housing Commission Estate in Sydneys south-west had an unemployment rate of 26.4 per cent; the national unemployment rate at that time was only 7.1 per cent. The highly publicized riots which occurred in this same area in 2004-05 were an example of some of the violence-related problems that can result if social inequalities are not dealt with. Nonprofit organizations and welfare agencies have played a critical role in helping community in need by providing education, training, residences, counseling, electricity or water vouchers, and in-kind and cash support. Organizations such as Inspire Community Services provide practical support, offering emergency relief, services, and assistance for individuals and families in crisis. They exist to break the cycle of poverty in South West of Sydney through inspiration and without discrimination. Services provided by this organization: Welfare Services Provides services like Emergency Relief,Food Careand Playgroups to Internet Cafà © and Christmas Hampers. EAPA (Energy Accounts Payment Assistance) vouchers for gas and electricity bills. WAPA (Water Authority Payment Assistance) vouchers for water bills. TBAP (Telstra Billing Assistance Program) vouchers for Telstra telephone bills. Clothing vouchers from Inspire Fashion. Direct Debit of Centreline payments through Centrepay. As well as moral support for any situation and other referring community organizations. Clients are assessed on their income and current circumstances. Providing quality fashion wears at a reduced price. Price ranges from 50 ¢ to $10. Enterprise Development Providing mentoring services in a real life professional business environment. Services such as meeting targets, working in teams, computer diagnosis and many more. Financial Solution Assist in budgeting, personal casework/budget,counseling and financial education. Offering free budgeting service to help clients prepare a budget that is targeted to individual needs. Employment Services Employment Services aims to help people within the community gainrelevant skills and self confidence for the workplace. Partnering withgreat organizations such as Mission Australia, MTC Work Solutions, Wesley Uniting Employment and Community First Step weprovide Work for the Dole Programs. These programs are designed to equip job seekers with highly valuable skills in order to prepare them for the workforce. We also offer on site skills following careers such as computer refurbishment, warehousing, screen printing, administration and gardening. Training Our Training Services department offers a variety of training opportunities ranging from accredited to non-accredited courses. Training packages are specially designed to increase clients knowledge and confidence in areas where they may have experienced limitation as well as enhancing their existing skills. Social Welfare We are dedicated to seeing our community empowered through our self development courses. We offer a variety of courses and workshops that relate to every day issues. Poverty has economic and social impacts. Sometimes, instead of being described as living in poverty, people in Australia who do not possess the living standards of the majority, are thought to be socially marginalized or socially isolated. This is because they may feel excluded from benefits of society that the mainstream enjoy, whether or not this is because of where they live or the amount of money they have. The widening the gap between rich and poor Australians is likely to increase this sense of social isolation, which will no doubt negatively impact upon social cohesion. This is particularly true of larger urban centers because the inequalities between different areas are much more obvious when they are in the same town or city. The more observable inequalities become, the more likely people are to directly compare their standards of living with those of others around them. This can have the effect of reducing the sense of mutual belonging and respect that is important for maintaining social cohesion in any community, however large or small. Children in poverty is an emotive issue that has engaged the attention of politicians ranging from Bob Hawkes famous 1987 election promise by 1990 no Australian child will be living in poverty to John Howards March 2004 commitment of $365 million over four years principally for early intervention strategies to help children and families at risk of not growing up in a stable and supportive environment.

Wednesday, November 13, 2019

Black Holes: The Power Source for Future Space Travel? :: Space Exploration Essays

Everyone knows that the spaceships in Star Trek that travel faster than the speed of light are mere science fiction. According to Einstein's theory of relativity, if an object reached the speed of light, its mass would be immediately transformed into energy. Currently our spaceships can not even reach mars in less than five years. Now, with modern theories of black holes, trips to other solar systems may be possible at nearly the speed of light. Black holes were only proven to exist within the last twenty-five years and were only really considered to exist for the last seventy-five years. Yet these recently discovered objects could be the energy revolution of the future, much like nuclear power was in the sixties. Black holes generate tremendous amounts of energy in several different ways, and so can be harnessed in several ways to generate usable power. In order to understand how energy can be created from black holes, one must first have an understanding of black holes themselves. Black holes are formed by matter being crushed within a certain radius (call the Shwarzchild radius or event horizon). This radius can be calculated by the equation r = 2GM / c2, were G is Newton's gravitational constant, c is the speed of light, and M is the mass of the black hole. This shows that the density within the event horizon, which is equal to 3M / 4?r2 for a spherical object, will actually decrease as the mass increases. The gravitational field around a black hole will act same as an object of identical mass, so "if the sun were to suddenly †¦ [become] a black hole †¦ would the earth go plummeting into it? No, it would continue on its orbit †¦ things just get interesting close to the black hole" (Jebornak, 1998). There are three types of black holes that scientist currently believe are capable of becoming future power sources: Schwarzschild black holes, Newmann black holes, and primordial black holes. Schwarzschild black holes are the simplest black holes because they do not rotate and have no charge. The Newmann black hole, on the other hand, rotates and has a charge, but like the Schwarzschild black hole can have varying masses from a couple times our sun's mass to several billion times the mass of our sun. Primordial black holes were first theorized about "In the year 1973 [by] Stephen W.

Monday, November 11, 2019

Was Germany responsible for the Outbreak of WW1?

There is much evidence to suggest that German Aggression was responsible for the outbreak of a general European war in August 1914. Both Sources 1 and 2 play on the idea that both the Kaiser and Bethmann Hollweg used its foreign policies to create tension within Europe which consequently led to a European war. Source 1 argues ‘Germany’s foreign policy aims were focused on annexation, and that she went to was to achieve these aims’ highlighting the forceful nature which Germany could have possessed in this era.However, Source 3 argues that infact the growing tension in Europe arguably led Germany to fight a defensive war and that it was infact Britain, Russia and France through Germany’s fear of invasion who stimulated the war; ‘The British were determined to maintain their naval superiority, whatever the financial and political cost’. This leads to the judgement that although there is some evidence to suggest that Germany did fight a defensive war to some extent, overall German aggression did lead to the outbreak of a general European war.Firstly, the idea that Germany did fight an aggressive war can be seen through Germany’s increasing desire for European Hegemony. The fact that Germany was slowly but surly disabling European peace in its quest for Weltpolitik shows how Germany were looking for confrontation. The Moroccan Crisis’ of 1905-11 highlights the Kaiser’s desire to expand the German empire into other continents as well as just Europe. The consequences of this crisis furthermore increased the bitterness between the Germans and the French; showing how the idea of Weltpolitik played a large part in the why Germany had an aggressive attitude to war.Both Source 1 and 2 follow the line of argument that the aggression had led to war, and that ‘Germanys foreign policy aims were focused on annexation, and that she went to war to achieve these aims’ shows that Germany had had every intent ion to go to war. That, in conclusion with the latter emergence of the Schlieffen plan suggests how Germany were prepared to go to war highlighting that the idea they were fighting an defensive war could be hard to believe. Source 2 furthermore states that Was Germany responsible for the Outbreak of WW1? There is much evidence to suggest that German Aggression was responsible for the outbreak of a general European war in August 1914. Both Sources 1 and 2 play on the idea that both the Kaiser and Bethmann Hollweg used its foreign policies to create tension within Europe which consequently led to a European war. Source 1 argues ‘Germany’s foreign policy aims were focused on annexation, and that she went to was to achieve these aims’ highlighting the forceful nature which Germany could have possessed in this era.However, Source 3 argues that infact the growing tension in Europe arguably led Germany to fight a defensive war and that it was infact Britain, Russia and France through Germany’s fear of invasion who stimulated the war; ‘The British were determined to maintain their naval superiority, whatever the financial and political cost’. This leads to the judgement that although there is some evidence to suggest that Germany did fight a defensive war to some extent, overall German aggression did lead to the outbreak of a general European war.Firstly, the idea that Germany did fight an aggressive war can be seen through Germany’s increasing desire for European Hegemony. The fact that Germany was slowly but surly disabling European peace in its quest for Weltpolitik shows how Germany were looking for confrontation. The Moroccan Crisis’ of 1905-11 highlights the Kaiser’s desire to expand the German empire into other continents as well as just Europe. The consequences of this crisis furthermore increased the bitterness between the Germans and the French; showing how the idea of Weltpolitik played a large part in the why Germany had an aggressive attitude to war.Both Source 1 and 2 follow the line of argument that the aggression had led to war, and that ‘Germanys foreign policy aims were focused on annexation, and that she went to war to achieve these aims’ shows that Germany had had every intent ion to go to war. That, in conclusion with the latter emergence of the Schlieffen plan suggests how Germany were prepared to go to war highlighting that the idea they were fighting an defensive war could be hard to believe. Source 2 furthermore states that

Friday, November 8, 2019

Tiberius Gracchus Essays - Tiberius Gracchus, Allotment, Gracchi

Tiberius Gracchus Essays - Tiberius Gracchus, Allotment, Gracchi Tiberius Gracchus By Tiberius Gracchus? proposal of the law stated in the lex agaria, I speculate that he is trying to help the poor citizens of Rome, and at the same time, benefit the overall condition of the city. The law stated that those holding more than the legal limit of public land must give that land up, and that this land would be redistributed to ?Roman citizens in small allotments...? That Gracchus is trying to help the poorer citizens is shown through the small size of the plot of land given, the provision that a small rent must be paid, and that the land could not be sold. Handing out this land also would benefit the state because, by giving some of these plots to those who had no land, these people could now join the army. As well, this would de-crowd the actual city of Rome. Finally, he could not make this law by himself; it had to be approved by the aristocrats, so he had to benefit them too or they would not comply. The plots of land that were to be split up and redistributed were said to each have a maximum size of 30 iugera. This allotment is not a large amount of land in comparison to the 500 or more iugera that other citizens are said to hold. The difference between the sizes of land seems to imply that those receiving these small plots would be of a lesser income, because there would not be much of a point in giving land plots of 30 iugera away to those who would consider it insignificant. Those Roman citizens that did not have a large quantity of money or land, however, would find 30 iugera to be a large allotment of land and would be able to find good use for it. The law makes the statement that the new holders of the land must pay a small rent. This could be just instated so that the land is not just a hand-out. If land was handed out for free, that would most likely anger the rich that the land was taken from. As well, this alludes to simple principles. It would most likely not be acceptable in these days to hand out land for free, however, if a fee was added to it, no matter how nominal, it would give the idea that it was in fact fair for this to be done. Another possible reason for the rent being required could also be so that if the people given the land had to pay for it, they would put it to good use. If the land was given out for free, it might be taken advantage of and not treated properly. The fact that it was paid for makes it all the more valuable. Additionally, the fact that the rent is stated to be a small also insinuates that this land will be given to the poor, and probably the poor that had not owned land before. If this land was to be given to the middle class or rich, almost certainly a larger rent would be asked for, since these people could afford it. It is stated that ?the new holders were not allowed to alienate [the small allotments] This says that once they were given the land, the citizens could not sell it back for money. This implies two things. One, that the people the land was ?taken away? from could not get this land back by bribe or anything of that sort. And two, that this prevents serfdom in a way also because the original owners cannot try to get the land back and assert control over the new holders. Because the new holders have paid a small rent and could not sell their land, instead of working other citizens? land at the mercy of those they worked for, they were working their own land and were subject only to the government, whom they paid the rent to. There are also possible additional benefits to giving these plots of 30 iugera to the poorer citizens. In the time when this law was made, any citizen who owned land had to be in the army. If

Wednesday, November 6, 2019

Free Essays on Natures Place In Literature

When Frederick Jackson Turner announced in 1893 that â€Å"the American character did not spring full-blown from the Mayflower,† but that â€Å"it came out of the forest and gained new strength each time it touched the frontier, â€Å"his speech punctuated nearly three centuries of examinations into the American wilderness. From Jamestown and Plymouth Plantation to the Louisiana Purchase of 1803 and the subsequent expedition of Lewis and Clark, to Turner’s â€Å"Frontier Thesis† at the Colombian Exposition of 1893, the geography and ecology of the American continent was the center of debate among Americans. Two primary views of the wilderness were contested: the wilderness either contained savagery and temptation which threatened the authority of the community or it represented a new Garden which could flourish with the proper cultivation by European settlers. Although these contradicting views of the wilderness shared the goal of establishing a civilization by removing obstacles presented by the natural environment, the state of wilderness that originally, characterized the young nation eventually became the source of natural pride and identity for America. William Bradford wrote about the first type of nature previously described . In his manuscript entitled â€Å"Of Plymouth Hardin 2 Plantation,† Bradford describes the Wilderness as something hideous and desolate. He and the other settlers he was traveling with are constantly being described as fighting the weather, Indians, and nature by the Grace of God. Bradford sees himself as a Moses figure. He is leading these people to the promised land. He believed God sent them to this land, and is constantly praising Him for delivering them from harm. Bradford states,† for summer being done, all things stand upon them with a weather beaten face, and the whole country full of woods and thickets, represented a wild and savage hue† (49). The land that th... Free Essays on Natures Place In Literature Free Essays on Natures Place In Literature When Frederick Jackson Turner announced in 1893 that â€Å"the American character did not spring full-blown from the Mayflower,† but that â€Å"it came out of the forest and gained new strength each time it touched the frontier, â€Å"his speech punctuated nearly three centuries of examinations into the American wilderness. From Jamestown and Plymouth Plantation to the Louisiana Purchase of 1803 and the subsequent expedition of Lewis and Clark, to Turner’s â€Å"Frontier Thesis† at the Colombian Exposition of 1893, the geography and ecology of the American continent was the center of debate among Americans. Two primary views of the wilderness were contested: the wilderness either contained savagery and temptation which threatened the authority of the community or it represented a new Garden which could flourish with the proper cultivation by European settlers. Although these contradicting views of the wilderness shared the goal of establishing a civilization by removing obstacles presented by the natural environment, the state of wilderness that originally, characterized the young nation eventually became the source of natural pride and identity for America. William Bradford wrote about the first type of nature previously described . In his manuscript entitled â€Å"Of Plymouth Hardin 2 Plantation,† Bradford describes the Wilderness as something hideous and desolate. He and the other settlers he was traveling with are constantly being described as fighting the weather, Indians, and nature by the Grace of God. Bradford sees himself as a Moses figure. He is leading these people to the promised land. He believed God sent them to this land, and is constantly praising Him for delivering them from harm. Bradford states,† for summer being done, all things stand upon them with a weather beaten face, and the whole country full of woods and thickets, represented a wild and savage hue† (49). The land that th...

Monday, November 4, 2019

Media Coverage on Public and Ethical Concern Essay

Media Coverage on Public and Ethical Concern - Essay Example It made the US government believe in a concept known as the domino theory. The paramount idea in this discourse was that if one Asian nation fell to the leftist ideology of communism, others would quickly follow. Historically speaking, the year of 1954 had seen the Communist forces in the north of Vietnam, led by Ho Chi Minh, defeat the colonial French rule in Vietnam. Ho Chi Minh chartered a policy whereby Vietnam was divided into a pro-American Southern and a communist northern bloc with a demilitarised zone (DMZ) in the middle. Though, Ho Chi Minh had intended to bring the two sections under one government by a common rule of the ballot, it never really happened. On the contrary, the communist forces began a guerrilla war against the south. This tempted the US government to launch a battle in Vietnam in order to curtail what it believed to be the rise of Soviet communism. If from the point of view of Utilitarianism, the ethical doctrine that holds that the moral worth of an action is solely determined by its contribution to overall utility, we make an effort to justify the war, we realise that even then the action of the US government was really uncalled for. The US government's stubborn grit to win the war rose to such a level that even the basic tenets of virtue ethics were debunked. In trying to be utilitarian to their cause, the US army indulged in the horrendous crime of using herbicides in order to defoliate large parts of the countryside. These chemicals played havoc, and still continue to do so, in destroying the landscape, causing hereditary diseases, birth defects and poisoning the food chain. It is estimated that during the years of 1961-1962, the Kennedy administration authorised the use of chemicals to destroy rice crops. Between 1961 and 1967, the U.S. Air Force sprayed 20 million U.S. gallons (76,000 m) of concentrated herbicides over 6 million acres of crops and trees, affecting an estimated 13 percent of South Vietnam's land. In 1997, an article published by the Wall Street Journal reported that up to half a million children were born with dioxin-related deformities, and that the birth defects in southern Vietnam were fourfold those in the north! No amount of utilitarianism can justify this mass killing. Similarly, the war showed how the entire corpus of reason and Kantian deontology was done away with by the US army operation in Vietnam. As General Maxwell Taylor, one of the principle architects of the war noted First, we didn't know ourselves. We thought that we were going into another Korean war, but this was a different country. Secondly, we didn't know our South Vietnamese allies .... And we knew less about North Vietnam. Who was Ho Chi Minh Nobody really knew. So, until we know the enemy and know our allies and know ourselves, we'd better keep out of this kind of dirty business. It's very dangerous. Robert McNamara, Lyndon Johnson's Secretary of Defense, was even more blunt. When asked to comment on his role by the London Observer, he replied "I was wrong! My God, I was wrong! Thus, the war clearly defeated the utilitarian purposes it stood for. Moreover, the fact that it cost the American government more than $120 billion, apart from vehement protests and scorn the world over, illustrates the fact that the Vietnam War was definitely a grave error

Saturday, November 2, 2019

Analyzing Effects of Merger and Acquisitions on the Recent Worldwide Assignment

Analyzing Effects of Merger and Acquisitions on the Recent Worldwide Financial Crisis - Assignment Example The increased Mergers and Acquisition activities can be attributed to globalization, funding at low cost, and the financial turmoil, which is being experienced across the globe (Luc 2010). The three factors have led to increased demand for creation and formation of large business entities in order to compete effectively while seeking growth as a way to increase profits. According to Senese (2009), mergers and Acquisitions have also increased due to the fact that governments have introduced various reform programs in order to revive the economic sector. These programs have led to increased capital flows as a result. Market liberalization is also in the increase in the developing countries, which has further led to demand for mergers and acquisitions. Increased growth for mergers can also be attributed to the increased global investment in seeking better rates of return, and a means to diversify risk. Many businesses prefer venturing overseas. Nowadays, mergers and acquisitions have pr oved to be common events within the economy. This paper analyzes the effect of mergers and acquisitions on the recent worldwide financial crisis. The effects of mergers and acquisition during the financial crisis will also be analysed in the Banking industry. Discussion Many strategic investors use the terms ‘mergers’ and ‘acquisitions’ interchangeably while making investment decisions. It is, however, important to know the difference between the two terms. Mergers come as a result of two equal entities coming together to form one single business. On the other hand, acquisition involves a smaller company becoming part of a bigger, existing company, which is the acquiring firm. The recent worldwide financial crisis has subjected the financial markets to uncertain environments that are volatile, too. The markets are currently in a vicious cycle of investor redemptions and asset deleveraging. Prices have also declined significantly. Credit spreads have also go ne to undesirable levels with indices of equity dropping by 25% in the year 2008. Global demand has also been marked to decline; hence depressing prices of commodities (Mankiw 2009). All these market conditions, among them decreased oil prices, have led to the global downturn. Mergers and acquisition

Thursday, October 31, 2019

Organizations &behavior Essay Example | Topics and Well Written Essays - 3750 words

Organizations &behavior - Essay Example As it has been witnessed that the number of employees in the organisation has increased overtime to around 400 employees, indicating a medium to large size of the organisation, a structured timetable for the employees would ensure a more coherent and coordinated operational functioning of organisational resources whether human or non-human. This would help the company in comparing the labour hours with the employee performance and determine factors that act as a barrier towards enhanced employee performance enhancement. However, implementing decentralisation strategies is also not without its disadvantages and challenges of perplexity in decision-making, coordinating operations and making time and cost effective utilisation of organisational resources (Malone, 2004). To overcome these challenges that might hinder chances of success of this initiative, Jill Thompson should emphasise framing new rules with the help of the managers, inclined towards enhancing the productivity as well as level coordination in the various segments of the company. Additionally, philosophy of the top-level management towards decentralising the company structure, company’s past growth trends, physical location of the company, quality of the managers and external environmental influences on the company’s business should also be considered when framing the rules to implement decentralisation successfully. As these factors have a direct relationship with the organisational structure and culture, the process of d ecentralisation will certainly have a direct implication on different levels of the organisation, further inducing changes to the overall business process. Likewise, through decentralisation, it has been viewed that the culture being followed by the employees in the company will change to a certain extent, as this approach will create more responsibility and power of decision making for the employees (Mosley & et. al., 2010). As argued

Tuesday, October 29, 2019

Discuss the major components of an academic essay,outlining the role that each component plays. Essay Example for Free

Discuss the major components of an academic essay,outlining the role that each component plays. Essay An academic essay is a systematic piece of writing which has a coherent and cohesion meaning. Basically, an academic essay is mainly characterized by an introduction, the body, the conclusion and the reference as shall be discussed forth with. To begin with, an introduction as stressed by McMillan and Weyers (2010: 90) â€Å"has to be the first contact that the reader makes with the author of the text.† This, therefore means it (the introduction) has to be well organized and clear, that is, short and precise to the subject matter or the topic. In support, Cleary et al (2013: 264) writes, â€Å"The introduction is the official start of your essay and introduces your reader to the subject.† Furthermore, Gamble and Gamble (2010: 371) supports the idea of the introduction being the first to impress the subject matter or points to be stressed. They further explain that, â€Å"The functions of an introduction are to gain the attention of the audience members, to make them listen to the speech.† Just like Gamble, Payne (2001) gives an emphasis on getting the attention of the audience through introducing the subject. Payne (ibid) suggests that, the introduction has to bring about the topic, that is, highlighting the audience or the reader about the subject or topic. In addition to that, Gamble (ibid) further shows that, in the introduction one of the ultimate goals to be built is rapport. This therefore, means creating or having a mutual relation of understanding with the audience. Cleary (2013: 265) suggests that, â€Å"an introduction has to explain the title as necessary: defining terms used in the title and explains the purpose in writing the subject matter.† This means, educating the audience or reader about the topic and thereby, giving adequate information relating to the subject. In addition, McMillan (i bid) gives an emphasis on the importance of the introduction being brief and, thereby explaining of the topic context. Meaning the introduction has to be clear and making the topic being clearly understood by everyone. Pritchard (2008) also highlights on the formulation of the relation between the audiences so as to deliver the information effectively. More so, Payne (ibid), further outlines that the role of the introduction is to create focusting of the major ideas of the subject matter. Again, this creates the map of the rest of the piece of work or document or speech, giving directions and highlights of what is going to happen through the course of the writing. In support, McMillan (2010:89) suggests that, â€Å"an introduction should have an explanation of how one is going to plan to address the topic in a particular text-in effect statement on intent.† Furthermore, Cleary (2013: 265) suggests that, â€Å"an introduction has to briefly state the structure of the essay by giving the main points.† This thereby gives the reader a clear picture on the title, the purpose of writing, the focus and the essay structure writes. Furthermore, an introduction should not be too difficult to understand. The use of simple language which is widely accepted gives credibility and the use of jargons it should not be used when introducing a topic. There should not be any ambiguity when introducing a topic. After the introduction, an academic essay should have the body. This, as writes Payne (2001: 416), â€Å"Is the main portion of the speech.† This therefore, means that the use of good joints of sentences is widely encouraged. This part therefore provides all the facts, evidence, critical analysis, discussion and a well built up side line of the story or the topic. As a result, the main ideas or the gist of the topic are easily attainabl e efficiently. In addition to, McMillan et al indicates that, â€Å"This section (the body) lays out the work based on the approach which one has decided to adopt in organizing the content.† This part of the essay needs to be dealt with great care, as organizing the information is crucial. Since the idea needs proper and crucial alignment, this therefore explains the importance of a good essay structure with a good planning of words and a coherent of good words in sentence construction. Clouse (2008) asserts that, the body consists of two major parts which are the topic sentence and the supporting details. The topic sentence has to present the main topic of the paragraph and announces the paragraph’s main idea, giving a map. Also, the supporting details are the evidence details provided to demonstrate the truth about the topic sentence. In other words, the body has to explain the major points, generalizing, describing or exemplifying as part of the analysis (McMillan). In addition, these authors also allude on keeping the body part as concise and clear as possible; this thereby means the body has to have less ambiguity in it. CEES (ed.) applauds that the body part of an academic essay writing has to serve the purpose of giving evidence, examples, references which relates to the topic sentence. This as a result, gives the audience a clear and a well defined picture of what is being meant by the topic sentence in play. In addition, CEES ibid points out that, th e body presents the topic sentence or the central idea supporting the thesis  statement or line of argument. In line with Cleary (2013: 135-136), paragraphs should be well constructed and of meaning and this is when sentences are arranged in such a way that they link to one another giving clarity to the reader. Such coherence can be achieved by arranging the sentences in the sequence that will best communicate the message to the reader through the inclusion of signpost words or signals which guides the reader. Also, a smooth flow of ideas makes the essay much more interesting, that is, cohesive meaning of the thoughts or ideas pertaining to the topic being discussed. Again, this uses transitions between paragraphs in order to ensure a perfect flow of ideas. However, the conclusion in an essay serves the purpose of summarizing the presentation. More so, McMillan (91) defines a conclusion as a summary of the whole piece of work. Therefore, a good conclusion has to present and clarify what has been discussed, evaluated, analyzed, and stated in the master piece (the body) party of the essay. Furthermore, Redman (2006) gives an emphasis that, proper conclusions has to revisit the key points or the main points of one’s argument, summarizing the key debates raised and try to fuse them. Therefore, the conclusion should provide a condensed version of the essay’s core argument, and restating the writer’s position in essay. Also, Cleary ibid purports that, in the conclusion, ideas not mentioned before should not be introduced as this thereby changes the focus of the conclusion. Payne ibid (2001: 424), indicates that, â€Å"Conclusion is the summarizing of the major ideas.† One does not have to review everything said in the speech, but a short piece reminds the audience of what is important. The conclusion has to serve the purpose of clarifying the issues or ideas one has just discussed. In addition to that, Cleary ibid says, â€Å"The component of a conclusion is to serve as a summary of the main points, usually referring to the thesis statement.† Besides serving as a summary, a good conclusion should be used to heighten the impact of the presentation writes Gamble (2010: 374). The conclusion must be a synthetic summary which therefore provides a platform of mutual understanding. Furthermore, it must grace the piece of work in such a manner that the major audience notes the major points or ideas of the summary as a whole (Payne). This means, a good conclusion has to be justified for recommendations. Again, a conclusion should be short, clarifying and emphasizing on the main topic of the writing, or the subject matter. Therefore, this acts as a tool in making the presentation of the rest of the topic to be well remembered through a bracing conclusion (Payne ibid). To embrace more on a good academic essay, references should be made so as to applaud the works of others (A2Z Essay). Cleary ibid (2013: 361) defines, â€Å"Referencing as a standardized method of acknowledging printed or electronic sources of information and idea that one have used in the essay, in a way that uniquely identifies their source.† Furthermore, referencing is an act of back acknowledging the works of others in any borrowed fact so as to keep the works of others safe from any plagiarism claims (A2Z). Simply put, referencing is necessary to avoid plagiarism; to enable readers to verify quotations; and to enable readers to follow up and read more fully cited author’s argument or research. On another note, reference gives proof that allows the readers or audiences to consult the source in case of confusion or furthe r discussions. Again, references acts as an assessment tool in the sense that it requires one to find reliability of the sources of the text, similarities and differences among the sources and making connection between the details (

Saturday, October 26, 2019

Marie Curie Essay | An introduction to her accomplishments

Marie Curie Essay | An introduction to her accomplishments Marie Salomea Sklodowska-Curie was born on November 7, 1867 in Warsaw, Poland (Borzendowski 2009, 1890). Of all the notable scientists in history, she is perhaps the strongest representation of a woman succeeding against all odds to change the field of physics forever. Her discoveries led her from a childhood of obscurity to being one of the most well-known scientists of all time. Childhood Curies father taught Mathematics and Physics as a secondary teacher, and shared his passions and knowledge with his children (Curie 1937, 59). These were unusual subjects for girls to study at the time and Curie went on to achieve degrees in both because of her fathers influence. Unfortunately, Curies family became lost everything when the principal of the school her father worked at, turned him in for being loyal to Poland, which was illegal under the Russian rule (Borzendowski 2009, 1894). Marie spent the rest of her youth struggling to fund her education. Schooling Marie Curie was an extremely intelligent woman who devoted her life to the pursuit of knowledge. She learned to read by the time she was four, without even trying, it seemed and soon she could read better than her older sister (Borzendowski 2009, 1892). At this young age she dreamed of becoming a scientist, even though such a dream would be difficult in her male dominated society. She received a general education in local schools and scientific training from her father (Curie 1937, 59). In 1891, Curie was finally able to continue her studies in the Sorbonne University, in Paris, where she studied and earned the equivalent of a masters degree in physics and mathematical sciences. Curie continued to further her education throughout her life. One of her greatest accomplishments occurred after her husbands death when she succeeded him as Head of the Physics Laboratory at the Sorbonne. In another moment of success she took her husbands place as Professor of General Physics in 1906, the fi rst woman to ever be given this position. Personal life Marie Curie had one great love in her life Pierre Curie. They met at university and quickly discovered a shared interest in magnetism (Ogilvie 2004, 30). They fell in love and were soon married but their relationship went further than just that of a husband and wife. They became partners in science and discovery and many of Curies greatest achievements were developed with her husband. The couple had two daughters, Irà ¨ne Joliot-Curie and Ève Curie, who went on to have very successful careers themselves (Ogilvie 2004, 41). Sadly, this happy family could not continue as disaster struck in 1906 when Pierre Curie was run over by a horse-drawn carriage and died (Ogilvie 2004, 76). After the loss of her husband, Curie was devastated and turned to his friend Paul Langevin to help her with her grief. This friendship quickly developed into a relationship for which Curie was publicly despised. She was a widow, but he was married and the father of four children (Quinn 1995, 14). The French press used this information to vilify her and to bring up peoples negative attitudes towards godless intellectuals and emancipated women (Quinn 1995, 14). Contribution to Science Marie Curie made one of the greatest discoveries of her time when she theorized that radioactivity was an atomic rather than a chemical property (Ogilvie 2004, ix). She was a pioneer in the field of radioactivity, winning numerous awards and becoming the first woman Nobel laureate in 1903 with her shared award in physics, alongside her husband Pierre Curie and colleague Henry Becquerel (Goldsmith 2005, 111). Marie Curie went on to win another Nobel Prize in Chemistry, this time as the sole recipient. She also discovered the elements polonium and radium (Ogilvie 2004, 57). Contribution to Society Marie Curie was continuously struggling to be seen and recognized for her great achievements. At the time it was an extremely unusual for a woman to take part in such a male dominated field. On May 13th, 1906 that changed. [T]he council of the Faculty of Science unanimously decided to maintain the chair created for Pierre Curie, and to confide it to Marie (Curie 1937, 253). This was the first time a woman had been given a visible role in French higher education. The fact that this vote was unanimous shows that Marie Curie was recognized as a scientist with enough talent to merit the possible backlash from a more conservative community. Curie was also altruistic. She donated her award money and pushed for the use of mobile radiography units during WWI to treat wounded soldiers. She wanted radioactivity to be used to treat cancer and devoted her life to finding benefits to these new properties that she had discovered (Curie 1937, x). Despite all of this, Curie still struggled with being accepted in the scientific community. For instance, it is interesting to notice that her early awards were almost always awarded to both her and her husband. In fact, Marie Curie had not been nominated for the 1903 Nobel Prize despite the fact that she had worked on the discovery (Ogilvie 2004, 66). It was not until her husband said I very much with to be considered together with Madame Curie that she was thought of and her nomination from the year before was used (Ogilvie 2004, 66). Marie Curie is easily one of the most prominent female scientists of all time. Her notoriety has been earned through her numerous awards, honorary degrees, and memberships to various learned societies. Most notably she was the first woman Nobel laureate in 1903 in physics and she then went on to win another Nobel Prize in Chemistry. It is important to note that she was awarded Nobel Prizes in two different categories, which is rare in itself, the fact that she was a woman doing this early in the twentieth century makes it all the more remarkable. Curie was also awarded the Davy medal, with her husband, in 1903. This award is one of [the Royal Society of Londons] highest awards (Curie 1937, 208). In 1904, she was awarded the Matteucci Medal by the Italian Society of Sciences, again with her husband and in 1909 she was awarded the Elliott Cresson Medal by the Franklin Institute. Marie Curie was also awarded countless honorary degrees and memberships across the world for her achievement s. For instance, she received many honorary degrees and awards from countless schools and organizations. (Curie 1937, 406). Death Without the knowledge of radiation we have now, Curie took no precautions to avoid poisoning. To make matters worse, when she first began her research she had very little funding. Even if she had wanted to take safety precautions, she would not have been able. She did not even have a laboratory to perform her experiments, instead having to content herself with a shed for their experiments (Curie 1937, 186). Due to this, her notes, and even her cookbooks from the 1890s, are too radioactive to be handled (Bryson 2003, 140). Curie died July 4, 1934 from aplastic anemia because of this exposure to radiation (Ogilvie 2004, xiv). Sadly her passion for science and discovery had resulted in her death. Sixty years later, in 1995, the remains of the couple were transferred to the Panthà ©on in Paris, out of respect of their achievements. Currie was the first woman to ever receive this honor which cemented her position not just as a scientist, but as a symbol of possibility for women in the fu ture (Borzendowski 2009, 1888).

Friday, October 25, 2019

waves :: essays research papers

INERNATIONAL BACCALAUREATE SUBSIDIARY LEVEL WAVES SUMMARY 4.1 Travelling wave characteristics A medium is a material through which a wave passes. When a wave passes, each part of the medium moves away from its normal position and then returns. This is called an oscillation. Oscillations within the medium are slight movements either side of the normal position. The wave motion is the disturbance that passes through the medium. A wave pulse causes the medium to have one oscillation. A continuous travelling wave causes the medium to keep oscillating. Waves transfer energy without transporting matter because each part of the medium oscillates on the spot. A transverse pulse causes the spring to move at right angles to the direction of motion of the pulse. A longitudinal pulse causes the spring to move parallel to the direction of motion of the pulse. The direction of propagation is at right angles to the wavefront. The displacement at a point is how much the medium has been displaced from its normal position. Displacements are given + or - signs depending on the direction of the displacement. Amplitude is the largest distance from the normal position that the medium is displaced. The wavelength l of a wave is the distance from one point to the next corresponding point. The period T of a wave is the time in seconds that it takes one wavelength to pass by. In this time the medium will complete one oscillation. The frequency f of the wave is the number of wavelengths that pass each second. Frequency and period are reciprocals. T = 1/f. The speed of a wave is equal to its frequency times its wavelength. A displacement/position graph shows the displacement of the different sections of a medium. A displacement/time graph shows the displacement of one point of a medium as time elapses. The speed of the particles of a medium is a maximum when their displacement is zero. The speed of the particles of a medium is zero where the medium has maximum displacement. For a longitudinal wave, the medium has a high pressure called a compression where particles are closer than normal. For a longitudinal wave, the medium has a low pressure called a rarefaction where particles are further apart than normal. The particles around a compression move in the same direction as the wave. The particles around a rarefaction move in the opposite direction to the wave. The particles near a compression and rarefaction have small displacements. The particles where the pressure is normal, have large displacements.

Wednesday, October 23, 2019

Kevin Stevenson retires as AASB Chair Essay

This article is concerned with the accomplishments and achievements of Kevin Stevenson upon his retirement as the Chairman of the Australian Accounting Standards Board on 30th June 2014. During his tenure, Kevin Stevenson ensured that the long traditions of financial reporting were upheld both internationally and domestically and also provided counsel on issues concerning the FRC. Mr. Stevenson was an example of pioneer standard setters for generations down the line as he was among the founding members of the Accounting Standards Advisory Forum of the International Accounting Standards Board. Through his leadership, the AASB’s Research Centre was established as Stevenson served the Asian-Oceanian Standard Setters Group’s chair. His main focus was to work in the interest of the public, as stated by Lynn Wood, the FRC’s chair and trustee of the IFRS Foundation. In concurrence is Ian Mackintosh, the former Chair of the PSASB of Australia and Deputy Chair of IASB. Ac cording to Mackintosh, Stevenson largely contributed in the moves by Asia countries like Nepal and Korea to the IFRS. From the onset of the 1970s, Mr. Stevenson’ attention was driven towards setting ‘principal based’ standards and developing a Conceptual Framework to be used in financial reporting. He advocated for accounting regulations as evidenced by his association with the Accounting Research Foundation and later on watched over the growth of the AARF upon being appointed its Director. He was at the forefront of setting the international pace in the development of common accounting standards for both the public and the private sectors. Stevenson largely contributed to the formation of the Public Sector Accounting and also played a significant role in the establishment of the stable platform of International Financial Reporting Standards in 2005 for adoption in Australia and the entire Europe. Concepts, ideas and facts                      Teamwork and leadership are two important components that must be in alignment so as to provide effective high quality and efficient accounting services. A strategic human resource management model provides guidance to accounting teams and leaders to deliver high-quality services in a timely manner. Accounting operates within a performance measurement that tolerates no errors. Therefore, a state-of-the-art investigation requires scientific leadership working with major stakeholders as a team to provide the best accounting services to a fraud investigation. The new techniques of accounting are significant steps in the right direction and they require leaders with skills and business tools to apply concepts such as efficiency, cost benefit analysis, economies of scale and cost-effectiveness analysis that will measure continuous improvement on a regular basis. Effective leadership is needed to develop, design and implement a solution that would resolve the core competency of an organization. Strategic leadership in accounting provides quality and timely accounting services to a company. Such leadership like that o Stevenson brings together a fragmented system consisting of thousands of accountants working within a fragmented system of organizations. Effective teamwork and leadership in accounting shows the way through the development of new innovative fraud investigations for the future. Leaders in positions like that of Stevenson are encouraged to consider both the social and moral implications of their decisions with regard to how their decisions will affect the clients and shareholders of the company. It is the ethical responsibility of every employee to ensure their company does not illegally evade income taxes or allow questionable deductions. They should ensure that the company finds are allocated to the appropriate activities based on their importance and determine the important elements of the business. The accounting issue                      One major way of improving the confidence in financial reporting and accounting is to ensure that there is improvement in ethical standards, reporting mechanisms, strengthening of governance and adequacy of financial management. It is ethical to maintain the right to the truth while practicing accounting and financial reporting. Those who use financial statements have the right to accurate and truthful information when engaging in investment strategies. Clients have a legal right to receive competent and professional services from accountants who have a legal obligation to perform their responsibilities within the constraints of their skills. It is often argued that most accountants lack ethical ability to recognize and solve ethical dilemmas. This has necessitated the need to include ethics education as a major component of the accounting profession. The development of professional ethics and values should be initiated early in the accounting profe ssion and be emphasized throughout the career. Major issue of the article                      Stevenson clearly shows that it is the responsibility of management to serve the best interests of the company that they are providing auditing and accounting services for, investors and society as a whole. This can be done by providing truthful and accurate financial records. Ethical guidelines require that management should be honest, concise, accurate and complete while recording financial data to ensure ethics are held to the highest degree. It is also the duty of every employee to make wise, informed decisions about the future of a company. These accounting standards are useful in financial reporting and accounting as they are processes that are currently under a great deal of scrutiny. The two are important functions that organizations should take care of and ensure that they exhibit a high code of ethics. This is because clients and shareholders use accounting and financial reports in their decision making process. Legal and ethical issues ar e important elements of financial reporting and accounting as has been demonstrated by the positions assumed by Mr. Stevenson. These issues prompted Stevenson to establish financial reporting and accounting departments to set up specific sets of rules that govern the functioning of any organization. Relevant topics and theories                      The long traditions of financial reporting applied Positive Accounting theory by focusing on various aspects that are of major interest to accounting techniques and the issues that provided an informative background and the gives in depth details of the functionality of accounting in financial reporting. Positive Accounting gives a holistic description of what is currently unknown and proposes future considerations. Financial reporting and accounting apply to any economic entity relating to the company’s future business. The major ethical elements involved are objectivity, competence, independence and integrity. These ethical elements require that accountants and financial reporters are independent of the clients to whom they provide financial and accounting services. Ethical obligations help to determine the effectiveness of accounting and financial report and redress any imbalance that may alter information symmetry. The move by Nepal and K orea followed the ethical guidelines of financial reporting and never let the desire for a better living and acquiring more possession get in the way of their financial obligations. It is ethical for any employee of the accounting or financial department working in the public or private sector to remain loyal and impartial to ethical obligations when reviewing both individual and financial reports. It is usual for one to encounter various ethical issues and it is therefore important for one to remain vigilant to resist temptations to manipulate financial records that could violate ethical guidelines. Transparency and integrity are important ethical elements of normative accounting theory. Some companies may receive pressure from management to maintain a certain public image. This is because some public companies have the burden of succeeding at high levels and it becomes an ethical issue for them to maintain true reports of the company assets, profits and liabilities without succumb ing to the pressure from management. It is unethical for management to alter the financial records of its company and manipulate the numbers to create a false image of the success of the company. This only leads to prosperity in the short term since such fraud cases are discovered by the Securities and Exchange Commission ultimately spelling the downfall of the company. For these reasons, accounting theories assert that companies must remain ethically vigilant to avoid breaching the code of conduct. High standards of ethical behavior are expected for those people engaging in accounting and financial reporting. These standards provide rules and guidance to employees in the performance of their professional obligations. Poor decision making by management based on faulty or manipulated financial records aimed at deceiving the public about a company’s financial health has negative consequences on the business. It is therefore unethical for management to overlook such behavior. Gi ven how tempting it is for companies to manipulate their financial records in order to portray an image of economic health, management should provide the last defense possible to prevent accounting fraud. In comment letter 1, the Financial Reporting Committee of the IMA wrote to express its views on financial accounting standards on simplification of the income statement presentation through the elimination of the concept of extraordinary items. The FRC is in charge of several accounting books of different companies this in essence means that they are charged with the responsibility of making timely responses to statements, pronouncements, research legislations, proposals and pending legislations. Their main concern in this letter is the complex nature of financial statements in FASB comment letters. They support the simplication initiative adopted by the board as regards to making the financial statements easier to understand by the common folk CITATION Sch l 1033 (Schroder, 2014). Their support is on the elimination of elimination of extra ordinary items as in most times this criterion is not always met. Their proposal thus rids of the tedious work in the preparation of financial documents and whether this requirement is met by auditors in the process of doing their work. Their support is based on the fact that it reduces to a great extending the complex nature of the time for the allocation of the provision of income tax by reducing the occurrence of other income items occurring. They thus advocate for a thorough examination of the details of this suggested proposal CITATION Sch l 1033 (Schroder, 2014). In comment letter number 2, Marcum Accountants and Advisors write to the FASB regarding the proposed accounting standards through the simplification of the income statement by elimination of the concept of extraordinary items. Their letter is generally a response to several questions regarding the process of simplification of the income statement. They support the concept of elimination of extra ordinary items from the General Accounting principles. Their contention is based on the difficulty of application the extra ordinary items in accounting practice CITATION Giu14 l 1033 (Giugliano, 2014). They thus support the application for extra ordinary items in previous accounting periods. A sudden change of the rules would otherwise lead to confusion in the accounting practice. The ease of application of the proposed update makes it easy to make these recommended changes quite easy to adopt. They thus suggest the immediate adoption of the proposed update. They are in agreement with the decision by the board to stick to the principle of separate disclosure of infrequent transactions. Items must thus meet the definition of occurring infrequently in recurrent expenditure. They list the following examples as those that should not be classified as unusual or infrequently occurring: occupancy related expense, routine tax audit returns and losses and gains from reimbursements from insurance CITATION Giu14 l 1033 (Giugliano, 2014). They thus suggest the importance of offering guidance on the determination of unusual items. Proper definitions should thus be provided of the unusually occurring items. In comment letter 3, Ford Motor Company also writes in support of the simplication initiative by FASB. Their agreement is based on the objective of evaluation, identification and improvement of the generally accepted accounting principles CITATION Cal14 l 1033 (Callahan, 2014). This thus means that the reduction of the cost of complexity is possible with the simplification of the income statement. They are also in agreement with the board that such an update would not lead to data loss. The overall benefit would be to the end users of such financial statements. References Callahan, S. (2014). Ford Company. Giugliano, G. (2014). Marcum Accountants. Schroder, N. (2014). Institute of Management Accounting. Source document