Capitalism A love story Movie review free essay sample

Film Review: Capitalism: A Love Story Capitalism, an arrangement of giving and taking for the most part taking, the feature of Michael Moores narrative, Capitalism: A Love Story. This statement rings a bell in our psyche to mirror this framework, Capitalism, that we grasp so firmly to our country. Moore consolidate diversion and juxtaposition in the film to call attention to the blemishes in our framework. The film feature how white collar class families are getting expel from their homes because of powerlessness to make installments to the bank, how America is turning into a plutonomy in which the wealthiest 1% control the country, and how obbyist annihilate guideline (Smiths thought of free enterprise) in our economy coming about momentary benefit in cost of the general government assistance. What does all these have to do with me? a common understudy may inquire. As a he/she may trust, the difficult work put into the four years in secondary school will pay off by getting into a decent school. We will compose a custom article test on Private enterprise: A romantic tale Movie survey or on the other hand any comparative point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Why get into a decent school? To get rich! Or then again more reasonably for most understudies, to look after his/her white collar class sculptures. Or then again First-Generation-American like me to scale the social stepping stool. Be that as it may, this film calls attention to the out of line in the framework and how free enterprise is estroying the white collar class as the hole between poor people and the affluent increment. The American Dream as it appear become more ot a drag tor the poor than a torm ot inspiration, and the well off are utilizing this against poor people; as indicated by Citibanks yearly report, the poor is enduring America turning into a plutonomy as a result of the profound infusion of the American Dream. The arrangement may be government guideline and redistribution of Soicalism). Obviously this film has to do with us; this film is a reminder for us understudies, to move us to accomplish something for our future. Once in a while we need the improvement to battle and this film is it.

Sources of finance Essay Example | Topics and Well Written Essays - 1250 words

Wellsprings of money - Essay Example As you develop, you may need to go to substitute sources, for example, Venture Capital. When you have accomplished a monetary reputation, you can go to different sources, for example, Asset Based Lending or Commercial Loans. The principle wellsprings of financing can be partitioned into: Roger Inman can utilize money for his acquisition of new PC or the accompanying wellsprings of financing, for example, a little loan(notes payable), purchase a PC on creditor liabilities (for this situation PC organization would need to fund the buy). Or then again another arrangement is rent a PC. A firm can fund-raise for working capital by selling securities, bills, or notes to individual as well as institutional financial specialists. As a byproduct of loaning the cash, the people or establishments become leasers and get a guarantee that the head and enthusiasm on the obligation will be reimbursed. Above all else it is hard to reply, since we don't know in which industry the organization is, along these lines we can not say what the ideal capital structure is. Thus, making a couple of suspicions, next wellsprings of financing can be utilized: E) Euro Tunnel endured exchanging misfortunes its first year of activity. In the event that the organization needed to keep up its outfitting proportion at a similar level as earlier year, what kind of money would it need to raise As the organization is enduring misfortunes it suggests that held profit are going down, bringing about value decline, so the outfitting rate is going. So as to keep the influence rate at the degree of earlier year, new issues ought to be given so as to offset the misfortunes that an organization is as of now making. F) Carlton Holdings PLC has a

Celebrating Defiance @ the Media Lab

Celebrating Defiance @ the Media Lab Last July, the MIT Media Lab created a $250,000 award to recognize and celebrate responsible disobedience: The Media Lab Disobedience Award seeks to highlight effective, responsible, ethical disobedience across disciplines (scientific research, civil rights, freedom of speech, human rights, and the freedom to innovate, for example). Disobedience Award objectives are to build awareness and support of disobedience-robust work being done around the world, and to promote role models for younger people. With this award, we will honor work that impacts society in positive ways, and is consistent with a set of key principles, including non-violence, creativity, courage, and responsibility for one’s actions. The award will go to a living person or group engaged in what we believe is extraordinary disobedience for the benefit of society. We’re seeking both expected and unexpected nominees. Yesterday, the inaugural winners scientists who exposed the poisoning of the waters of Flint, Michigan were announced: the two winners we selected for this year’s Disobedience Award are people whose work reflects the hopes that led to the prize in the first place: Dr. Mona Hanna-Attisha and Professor Marc Edwards. Both are scientists who became activists, using rigorous research to investigate the concerns of citizens in Flint, Michigan to unravel a mystery that many in positions of power would have preferred to keep under wraps. Both faced harassment and ridicule for their work and risked academic sanctions for defying conventions of peer review as they sought to bring attention to Flints water crisis before more people were affected. Their work shows that science and scholarship are as powerful tools for social change as art and protest, and it challenges those of us in academia to use our powers for good. Today, Im attending Defiance, a conference organized around both the Award and the community interested in it. Speakers include prosecutors and parliamentarians, professors and pastors, and other figures who work with and against institutions that order society. You can watch the webcast here. Im probably not going to formally liveblog the talk, but Ill link to one if it arises, and in the meantime, Ill update the post below with pictures as appropriate, including art installations and speaker panels. Civil disobedience art installation at the List center Massive mural in the 6th floor of the Media Lab Joi Ito (director of the Media Lab) and Ethan Zuckerman (director of the Center for Civic Media) welcome attendees Julia Reda, a member of the EU parliament, talks about the Pirate Party she represents Post Tagged #MIT Media Lab #photography

Behaviorism Theory Of Classical Conditioning - 1700 Words

Behaviorism is a theory that behavior can be altered through conditioning. Behaviorism does not focus on thoughts or feelings of the subject, just their behavior. Ivan Pavlov was a major part of this movement of behaviorism with his theory of classical conditioning. The most important part of classical conditioning is that it is done through repetition. In his experiment he began with noticing that an unconditioned stimulus like dog food causes an unconditioned response like salivation. He then noticed that if there was a neutral stimulus like the blowing of a whistle, there would be no conditioned response like the dog not salivating. Then he began to condition the dogs. He would blow the whistle and then send food out to the dog, causing them to salivate. Because this was done repeatedly, when the dogs heard the whistle they knew food was coming and began to salivate (Slavin, pg 102). This meant he conditioned the dogs so that a conditioned stimulus like a whistle caused the dogs t o have a conditioned response of salivation. Another example of behaviorism is B.F. Skinner’s theory of operant conditioning. Skinner discovered that peoples’ behavior is based off consequences. He noticed that there are positive reinforcements, negative reinforcements, positive punishments, and negative punishments. He discovered that if someone wants to encourage a behavior, they can provide a positive reinforcement which is adding a stimulus to increase the frequency of that good behavior.Show MoreRelatedThe Theory Of Classical Conditioning And Behaviorism753 Words   |  4 PagesThe paper explores the life and the theory of a Russian scientist, physiologist call Ivan Pavlov, who was born in Russia in September 23, 1849 and died in February 27, 1936. His theory has delivered a tremendous awakening in Psychology, which was rooted by quite an accidental experiment of how dog salivate before and after conditioning. His fundamental study was based on digestion and beha viors that are evoked during an event and an anticipate response. Yet, his experiment awoke the twentieth centuryRead MoreJohn B. Watson s Theory Of Psychology1048 Words   |  5 Pagesgreat American psychologist whose theories, publications, and experiments had an enduring influence on psychology. Possibly his biggest contributions to psychology were his theory of behaviorism and his experiment on Little Albert. Though Watson’s experiments were extremely unethical and behaviorism doesn’t account for biological psychology, Watson was an extremely remarkable psychologist because of his principal of behaviorism and his findings on classical conditioning. Background John Broadus WatsonRead MoreBehaviorism The Developmental Grand Theory1525 Words   |  7 PagesBehaviorism the Developmental Grand Theory Hillary C. Wade Cisco College Author Note This paper was prepared for Psychology 2314 Lifespan Growth and Development, Fall Mini-Semester, Taught by Linda Grant. Abstract Out of all the theories of lifespan development, behaviorism has proven to be the most efficient explanation of how we grow and adapt with our environments. Also known as the learning theory, it was developed by John B. Watson, and with major contributions from B.F. Skinner and Ivan PavlovRead MoreBehaviorism s Theory Of Psychology983 Words   |  4 PagesClassification Behaviorism claims that â€Å"consciousness† is neither defined nor unable concept; that it is merely another word for the â€Å"soul† of more ancient time (Watson, 1970). However, behaviorism holds the subject matter of human psychology it focus on the behavior or activities of the human being. Etymology The word behaviorism originates from the Middle French word behavior, meaning the observable activity in human and animal. This term was coined in 1913 by the United States psychologistRead MoreWatson, Skinner and Tolman Essay1627 Words   |  7 Pagesamong them based on their theories and perspectives. Each theory and concept is like steps on a ladder that define prior events that lead to current day theory known as modern day psychology. Respectfully John B. Watson is the founder of behaviorism and B.F. Skinner is the founder of radical behaviorism, but Edward Tolman marches to a different drum and is known for developing cognitive theory. Herein we will compare and contrast each theory and formulate how each theory is imperative in 2012.Read MoreBehaviorism: Classical Conditioning1197 Words   |  5 PagesThere are four primary conditioning theories of behaviorism. These four theories are Pavlov’s (1849-1936) classical conditioning, Thorndike’s (1874-1949) co nnectionism (also known as law of effect), Guthrie s (1886-1959) contiguous conditioning, and Skinner’s (1904-1990) operant conditioning. According to the text (Shunk 2012) Classical conditioning was discovered around the beginning of the 20th century by Russian physiologist Ivan Pavlov. Pavlov was studying digestive process in dogs when heRead MoreBehaviorism And The Operant Conditioning Theory Essay1415 Words   |  6 Pagesalso. Learning theories are conceptualized frameworks which describe how individuals absorb, process and retain information. Behaviorists such as John B. Watson, B.F. Skinner, Edward L. Thorndike, Ivan Pavlov and Edwin R. Guthrie believed that all learners were passive in nature and only responded to external stimuli. Behaviorism, as explored by the before mentioned, is a biological basis of learning and focuses exclusively on observable behaviors. This includes Thorndike’s theory of connectionismRead MoreHow Two Incredibly Innovative Behavior Theorists During Their Time Were By John B. Watson1014 Words   |  5 PagesAmanda Blom EDS 6123 - Educational Practices I Dr. Barbara Murray 20 November 2014 Supervision Research Paper Two incredibly innovative behavior theorists during their time were, John B. Watson, and B. F. Skinner. The spark of the behaviorism movement began after Watson published the classic article Psychology as the behaviorist views it in 1913 (McLeod, 2004). John B. Watson’s prestigious career began in 1903 when he learned his doctorate degree in psychology with a minor in philosophy. SoonRead MoreAll Our Personalities Is Unique Essay1212 Words   |  5 Pagesthat help to shape it (Moore, 2013). Behaviorism is a theory of personality that sees everything in terms of conditioning. The theory was founded by John B. Watson who believed that our responses to environmental stimuli shape our behavior. Behaviorist such as Ivan Pavlov, John B. Watson, and BF Skinner believed that with the right conditioning, a person could successfully be trained to perform any task. Accordingly, through classical or operant conditioning we acquire specific behaviors that ultimatelyRead MoreUpchurch Shawna EDUC 205 Learning Theory Paper1384 Words   |  6 Pagesï » ¿Shawna Upchurch EDUC 205 Learning Theories Paper August 14, 2014 Behaviorism Behaviorism is one of the most used theories in education. Due to it can fit in both a classroom setting and at home. Educators had sought out the reason why for many years. But due to each child learns a different way so should the educator. Behaviorism was study by many great Psychologists over the years. Just to name some that had done work and publish books on the subject are, John Watson, Ivan Pavlov, Clark Hull

Conjugating Andare in Italian

As people are always going somewhere, â€Å"andare† is an incredibly common verb in Italian, so you’ll want to be very comfortable with conjugating it in all its tenses. What’s more, it’s an irregular verb, so it doesn’t follow the typical -are verb ending pattern. Below you’ll find conjugation tables with examples so you can become more familiar with how to use it in everyday conversation. Some definitions of â€Å"andare† include: To goTo travelTo functionTo fit What to know about andare: It’s an intransitive verb, so it does not take a direct object.The infinito is â€Å"andare†.The participio passato is â€Å"andato†.The gerund form is â€Å"andando†.The past gerund form is â€Å"essendo andato†. INDICATIVO/INDICATIVE Il presente io vado noi andiamo tu vai voi andate lui, lei, Lei va loro, Loro vanno Esempi: Vanno in piazza, vuoi andare pure tu? - They’re going to the piazza, do you also want to go?Vado a lavoro tutti i giorni tranne la domenica. - I go to work every day except Sunday. Il passato prossimo io sono andato/a noi siamo andati/e tu sei andato/a voi siete andati/e lui, lei, Lei à ¨ andato/a loro, Loro sono andati/e Esempi: Sei andato alla festa di Marco? Com’era? - You went to Marco’s party? How was it?Dove siete andati giovedà ¬ sera? - Where did you (all) go Thursday evening? L’imperfetto io andavo noi andavamo tu andavi voi andavate lui, lei, Lei andava loro, Loro andavano Esempi: Da bambina andavo spesso al mare con la mia famiglia. - When I was a little girl, I often went to the sea with my parents.Mi ricordo che tu andavi spesso a studiare in biblioteca. - I remember you used to go often to study at the library. Il trapassato prossimo io ero andato/a noi eravamo andati/e tu eri andato/a voi eravate andati/e lui, lei, Lei era andato/a loro, Loro erano andati/e Esempi: Eravamo già   andati al mare quando ci siamo resi conto che stava per piovere. - We had already gone to the sea when we realized that it was about to rain.Mi sono ammalata quando tu eri andato in America. - I got ill when you were in the US. Il passato remoto io andai noi andammo tu andasti voi andaste lui, lei, Lei andà ² loro, Loro andarono Esempi: Audrey Hepburn andà ² in Africa per aiutare bambini. - Audrey Hepburn went to Africa to help children.Molti italiani andarono in America in cerca di un lavoro. - Lots of Italians went to the United States looking for a job. Il trapassato remoto io fui andato/a noi fummo andati/e tu fuiste andato/a voi foste andati/e lui, lei, Lei fu andato/a loro, Loro furono andati/e Esempi: Non appena Sophia Loren fu andata a Roma per girare un nuovo film, un’altra compagnia le offrà ¬ un ruolo principale. - Just right after Sophia Loren had gone to Rome to film a new movie another company offered her a principal role.Quando i miei genitori furono andati via, mi misi a dormire. - When my parents had left I fell asleep. TIP: This tense is rarely used, so don’t worry about mastering it. You’ll only find it in sophisticated writing. Il futuro semplice io andrà ² noi andremo tu andrai voi andrete lui, lei, Lei andrà   loro, Loro andranno Esempi: Andranno al mercato e poi torneranno a casa. - They will be going to the store and then they will return home.Lui andrà   in Italia fra un mese. - He will be going to Italy in a month. Il futuro anteriore io sarà ² andato/a noi saremo andati/e tu sarai andato/a voi sarete andati/e lui, lei, Lei sarà   andato/a loro, Loro saranno andati/e Esempi: Maria à ¨ appena partita, sarà   andata all’università  . - Maria just left, she must have gone to university.Quando saranno andati via, sarà   molto tranquillo qua. - When they will have gone away, it will be very calm here. CONGIUNTIVO/SUBJUNCTIVE Il presente che io vada che (noi) andiamo che tu vada che (voi) andiate che lui, lei, Lei vada che (loro, Loro) vadano Esempi: Dubito che vadano a scuola per studiare, oggi c’à ¨ una festa da non perdere al mare. - I doubt they are going to school to study, today there is a must-attend party at the seaside.Spero che andiate a vedere la mostra su Pollok, à ¨ meravigliosa! - I hope you’re going to visit Pollok’s exibition, it’s amazing! Il passato io sia andato/a noi siamo andati/e tu sia andato/a voi siate andati/e lui, lei, Lei sia andato/a loro, Loro siano andati/e Esempi: Penso che siano andati nel posto sbagliato. - I think they went to the wrong place.Ritengo che tu sia andato molto bene nell’ultima interrogazione! - I think you did really well in your last oral test! L’imperfetto io andassi noi andassimo tu andassi voi andaste lui, lei, Lei andasse loro, Loro andassero Esempi: Credevo che andassero a Milano per l’expo. - I thought they went to Milan for the Expo.Pensavo che ci andassimo domani! - I thought we were going there tomorrow! Il trapassato prossimo io fossi andato/a noi fossimo andati/e tu fossi andato/a voi foste andati/e lui, lei, Lei fosse andato/a loro, Loro fossero andati/e Esempi: Se fossimo andati in Italia, avremmo avuto una bella vacanza. - If we had gone to Italy, we would have had a great vacation.Se tu fossi andata alla festa, avresti visto Marco. - If you had gone to the party, you would have seen Marco. CONDIZIONALE/CONDITIONAL Il presente io andrei noi andremmo tu andresti voi andreste lui, lei, Lei andrebbe loro, Loro andrebbero Esempi: Se volessimo fare un viaggio in Spagna, andrebbero con noi? - If we wanted to take a trip to Spain, would they go with us?Se dovessi scegliere, andrei con loro. - If I had to choose, I’d go with them. Il passato io sarei andato/a noi saremmo andati/e tu saresti andato/a voi sareste andati/e lui, lei, Lei sarebbe andato/a loro, Loro sarebbero andati/e Esempi: Sarei andato al mare, perà ² mia madre aveva bisogno del mio aiuto. - I would have gone to the seaside, but my mom needed my help.Saremmo andati in Spagna, perà ² ci hanno detto che non volevano fare un viaggio là  . - We would have gone to Spain, but they told us that they didn’t want to take a trip there. IMPERATIVO/IMPERATIVE Presente -- noi andiamo tu va’, vai voi andate lui, lei, Lei vada loro, Loro vadano Esempi: Va’ a scuola! - Go to school! (informal)Vada dal dentista! - Go the dentist! (formal)

Michelangelo and Mannerism Free Essays

Michelangelo Bonaparte has come to be known as the greatest artist of his time, and one of the all time greats for sure. Albeit unlike other artists of his time he was recognized for his greatness while he was alive. He was also torn between his patronage, of the Medici family in Florence, and the Catholic church in Rome. We will write a custom essay sample on Michelangelo and Mannerism or any similar topic only for you Order Now He was born in 1475 and died in 1564 a ripe age of 88 or 89 years old. Michelangelo is also attributed with development in Mannerism. Mannerism emerged in 1520, about 40 years before Michelangelo death. Mannerism is a rich period of European art that was later replaced by Baroque erred. Mannerism is basically taking a turn after the High Renaissance from the sweet angelic ideals to a more basic, tense, unstable perspective and is often credited with the growth of intellectual sophistication. By the end of the High Renaissance some of the younger artists felt that everything difficult to be done to prove yourself in the art world had already been done, thus the development of a new style, Mannerism. The Last Judgment, or better known as the Sistine Chapel, shows strong tendencies of the Mannerist Period. The exaggerated muscles on the naked bodies is strong example. Also the way the bodies are positioned in such pained poses also points towards the Mannerist style. The overly ornate and intricate style of painting and the over the top color scheme and overall grandeur of the fresco also points towards the Mannerist period. Another piece of art that exemplifies the Mannerist period by Michelangelo is his sculpture of David. Although its a sculpture he is trying to show the human soul personified by the ornate and obscure structure of the human body and musculature. He is showing you a man in a seemingly natural position. But in reality this pose would be hard to hold over a period of time. And if a closer look is taken it can be seen that the musculature of this sculpture is not exactly anatomically correct. With Mannerism developing towards the middle of his life, Michelangelo got to paint not only during the High Renaissance but the Mannerist period as well. Although I only listed two examples, Michelangelo had many more paintings and such that exemplify the styles of Mannerism. He was a great artist who contributed to the Mannerist period in many ways. Michelangelo and Mannerism By gingering How to cite Michelangelo and Mannerism, Papers

SLP Essay Example

SLP Essay Part IThe organization under consideration is a manufacturer and distributor of computing products , both in hardware as well as software. It is one of the largest organizations in this domain with a global presence and has niche products and niche markets.The organization had been organized in two product based divisions, with common marketing , financial and distribution functions. The nature of the product necessitated creativity and continuous innovation in the product nature and features. Growing very fast, the organization had picked up a lot of marketing and sales people from the   Ã‚  industry , and they had done well with this organization . The distribution network had been home grown and developed by James Anderson , an executive within a span of the last three years.Initially, the organization was organized functionally, especially because one product constituted almost the entire sales. As the product profile and mix grew, however, and as new people joined, frequent re organizations took place, and a clear conflict began to arise between the product organization and the functional organization. A further complication to this was the geographical spread of the organization , which made it that much more difficult to implement any structural change within the organization.Part IIJames Anderson had formalized and developed a well-oiled distribution structure, including 6 distribution centers for North America. He was known to be a performer within the organization, who had a thick skin and a confident outlook. Now, just about 4 months back, the CEO of the organization, recently back from his visit to Japan, had suddenly proposed dismantling of the entire distribution structure and moving to Just-In-Time ( JIT ) practices. James had studied the proposed move in detail and had formed the opinion that it was infeasible to implement. However, since the proposal had come from the very top, it had gathered some support within the organization, and was thre atening James’ job as well the entire work he had put in over three years. The conflict here was therefore between James and the CEO, and the question was whether to dismantle the current distribution structure or not.Part IIIFor the purpose of this paper, I have chosen to take the side of James Anderson in this ongoing conflict. My reason for doing so are threefold. Firstly, there is far more information available about him and his work than the CEO’s, which would help me form more informed opinions. Secondly, I believe the onus of negotiation, and the larger stake in the negotiation, is James’ here, and therefore I would like to take his side. Thirdly, I believe that as far as preparations are concerned, James would be far more inclined and willing to prepare thoroughly, and it is his preparation therefore, which would serve to be a better case study for me.Part IVJames prepared long and hard for this negotiation, by studying the financial and operational feas ibility of the JIT system in this organization’s context. He talked to their suppliers, logistics service providers, and dealers and retailers as well. He took inputs about past data on distribution parameters, and prepared a detailed scenario analysis to support his case of continuing with the current distribution network and fine-tuning it. He also tried to gather support from other managers and executives to mobilize opinion.The major interest was to save his own job and to save his work of three years for getting dismantled. He would enter the negotiation in a leadership meeting planned for the next week, and would be leaving only if everything fails, in which case his job would either have gone, or he would have a radically redefined profile, which would set back his career growth in a long way.Part VIf I were in James Anderson’s shoes, I would have defined my interests slightly differently. My primary interest would have been to retain my job, but I would also ha ve looked at the new JIT system as an opportunity for myself . This means that my interest in saving my previous work would have been diluted, and I would straightaway have avoided negotiating on this aspect.I would still have negotiated on the time, scale and manner of implementation of JIT, to make it more feasible, and to ensure that the organization truly benefits from it, and I become the key implementer of this idea. This would have prevented the issue from becoming a confrontation, and also allowed for the small chance of the CEO listening to my logic better, and probably even changing his mind to dismantle the current distribution network.

Women in Business essays

Women in Business essays The Glass ceiling is an unacknowledged discriminatory barrier that prevents women from rising to positions of power or responsibility, within a corporation. This obstacle is faced by thousands of women trying to fulfill their career goals and objectives. The following article will explore how the glass ceiling works, who it affects and what can be done to minimize this problem. Women account for 43% of the total Australian Workforce, yet an estimated 5% of the directors of Australia's 500 largest companies are women. From our 50 biggest listed companies only 2 have female chief executives. This gender imbalance is not an indication of the ability or professionalism of women, but is a testimony to the power, influence and prejudice of men (Jory, 2003:1). Men have always detained the most senior ranking positions in Australia, and there's still a big factor of the old boys club in the corporate world. All of these factors contribute to the shatter proof glass that for so long has confined women to the lower ranks of the corporate world. As mentioned the issue of the Glass Ceiling is due not to the capability or aptitude of women, but one reason that is repeatedly knowledge lack of there experience. Recently there have been calls for women to increase their line experience. This is yet another attempt to explain the glass ceiling, it is suggested the prerequisite was just another form of discrimination against women, because most male directors been chief executives. "Only about 35% of men currently on boards have CEO experience. What do the remaining 65% have? When will the excuses end?" (Heilemann, 2003:1). Therefore, there is no merit in this explanation of the glass ceiling. One of the difficulties facing women is attributed to taking time out to have and raise children. After raising children women find it difficult to re - enter the work force and to be promoted. Women for some reason find it easier to progress t ...

The Historical Use of the Mercury Mineral, Cinnabar

The Historical Use of the Mercury Mineral, Cinnabar Cinnabar, or mercury sulphide (HgS), ​is a highly toxic, naturally occurring form of the mercury mineral, which was used in the ancient past for producing a bright orange (vermillion) pigment on ceramics, murals, tattoos, and in religious ceremonies. Cinnabars Earliest Use The primary prehistoric use of the mineral was grinding it to create vermillion, and its earliest known use for this purpose is at the Neolithic site of Çatalhà ¶yà ¼k in Turkey (7000-8000 BC), where wall paintings included cinnabars vermillion. Recent investigations in the Iberian peninsula at the Casa Montero flint mine, and burials at La Pijotilla and Montelirio suggest the use of cinnabar as a pigment beginning approximately 5300 BC. Lead isotope analysis identified the provenance of these cinnabar pigments as coming from the Almaden district deposits. In China, the earliest known use of cinnabar is the Yangshao culture (~4000-3500 BC). At several sites, cinnabar covered the walls and floors in buildings used for ritual ceremonies. Cinnabar was among a range of minerals used to paint Yangshao ceramics, and, at Taosi village, cinnabar was sprinkled into elite burials. Vinca Culture (Serbia) The Neolithic Vinca culture (4800-3500 BC), located in the Balkans and including the Serbian sites of Plocnik, Belo Brdo, and Bubanj, among others, were early users of cinnabar, likely mined from the Suplja Stena mine on Mount Avala, 20 kilometers (12.5 miles) from Vinca. Cinnabar occurs in this mine in quartz veins; Neolithic quarrying activities are attested here by the presence of stone tools and ceramic vessels near ancient mine shafts. Micro-XRF studies reported in 2012 (Gajic-KvaÃ… ¡cev et al.) revealed that paint on ceramic vessels and figurines from the Plocnik site contained a mixture of minerals, including high purity cinnabar. A red powder filling a ceramic vessel discovered at Plocnik in 1927 was also found to include a high percentage of cinnabar, likely but not definitively mined from Suplja Stena. Huacavelica (Peru) Huancavelica is the name of the largest mercury source in the Americas, located on the eastern slope of the Cordillera Occidental mountains of central Peru. Mercury deposits here are the result of Cenozoic magma intrusions into sedimentary rock. Vermillion was used to paint ceramics, figurines, and murals and to decorate elite status burials in Peru in a range of cultures including Chavà ­n culture (400-200 BC), Moche, Sican, and the Inca empire. At least two segments of the Inca Road lead to Huacavelica. Scholars (Cooke et al.) report that mercury accumulations in nearby lake sediments began rising about 1400 BC, probably the result of the dust from cinnabar mining. The main historic and prehistoric mine at Huancavelica is the Santa Barbra mine, nicknamed the mina de la muerte (mine of death), and it was both the single largest supplier of mercury to the colonial silver mines  and the major source of pollution in the Andes even today. Known to have been exploited by the Andean empires, large-scale mercury mining began here during the colonial period after the introduction of mercury amalgamation associated with the extraction of silver from low-grade ores. Amalgamation of poor quality silver ores using cinnabar was begun in Mexico by Bartolomà © de Medina in 1554. This process involved smelting the ore in grass-fired, clay-lined retorts until vaporization yielded gaseous mercury. Some of the gas was trapped in a crude condenser, and cooled, yielding liquid mercury. Polluting emissions from this process included both the dust from the original mining  and the gasses released into the atmosphere during smelting. Theophrastus and Cinnabar Classical Greek and Roman mentions of cinnabar include that of Theophrastus of Eresus (371-286 BC), a student of the Greek philosopher Aristotle. Theophrastus wrote the earliest surviving scientific book on minerals, De Lapidibus, in which he described an extraction method to get quicksilver from cinnabar. Later references to the quicksilver process appear in Vitruvius (1st century BC) and Pliny the Elder (1st century AD). Roman Cinnabar Cinnabar was the most expensive pigment used by the Romans for extensive wall paintings on public and private buildings (~100 BC-300 AD). A recent study on cinnabar samples taken from several villas in Italy and Spain were identified using lead isotope concentrations, and compared with source material in Slovenia (the Idria mine), Tuscany (Monte Amiata, Grosseto), Spain (Almaden) and as a control, from China. In some cases, such as at  Pompeii, the cinnabar seems to have come from a specific local source, but in others, the cinnabar used in the murals was blended from several different regions. Poisonous Medications One use of cinnabar not attested in archaeological evidence to date, but which may have been the case prehistorically is as traditional medication or ritual ingestion. Cinnabar has been used for at least 2,000 years as part of Chinese and Indian  Ayurvedic  medicines. Although it may have some beneficial effect on some illnesses, human ingestion of mercury is now known to produce toxic damage to kidney, brain, liver, the reproductive systems, and other organs. Cinnabar is still used in at least 46 traditional Chinese patent medicines today, making up between 11-13% of Zhu-Sha-An-Shen-Wan, a popular over-the-counter traditional medicine for insomnia, anxiety, and depression. That is about 110,000 times higher than allowable cinnabar dose levels according to the European Drug and Food Standards: in a study on rats, Shi et al. found that ingestion of this level of cinnabar does create physical damage. Sources Consuegra S, Dà ­az-del-Rà ­o P, Hunt Ortiz MA, Hurtado V, and Montero Ruiz I. 2011.  Neolithic and ChalcolithicVI to III millennia BC  In: Ortiz JE, Puche O, Rabano I, and Mazadiego LF, editors.  History of Research in Mineral Resources.  Madrid: Instituto Geolà ³gico y Minero de Espaà ±a. p 3-13.use of cinnabar (HgS) in the Iberian Peninsula: analytical identification and lead isotope data for an early mineral exploitation of the Almadà ©n (Ciudad Real, Spain) mining district. Contreras DA. 2011.  How far to Conchucos? A GIS approach to assessing the implications of exotic materials at Chavà ­n de Huntar.  World Archaeology  43(3):380-397. Cooke CA, Balcom PH, Biester H, and Wolfe AP. 2009.  Over three millennia of mercury pollution in the Peruvian Andes.  Proceedings of the National Academy of Sciences  106(22):8830-8834. Gajic-KvaÃ… ¡cev M, Stojanovic MM, Ã…  mit , Kantarelou V, Karydas AG, Ã…  ljivar D, Milovanovic D, and Andric V. 2012.  New evidence for the use of cinnabar as a   Journal of Archaeological Science  39(4):1025-1033.colouring pigment in the Vinca culture. Mazzocchin GA, Baraldi P, and Barbante C. 2008.  Isotopic analysis of lead present in the cinnabar of Roman wall paintings from the Xth   Talanta  74(4):690-693.Regio (Venetia et Histria) by ICP-MS. Shi J-Z, Kang F, Wu Q, Lu Y-F, Liu J, and Kang YJ. 2011.  Nephrotoxicity of mercuric chloride, methylmercury and cinnabar-containing Zhu-Sha-An-Shen-Wan in rats.  Toxicology Letters  200(3):194-200. Svensson M, Dà ¼ker A, and Allard B. 2006.  Formation of cinnabar- estimation of   Journal of Hazardous Materials  136(3):830-836.favourable conditions in a proposed Swedish repository. Takacs L. 2000.  Quicksilver from cinnabar: The first documented mechanochemical reaction?  JOM Journal of the Minerals, Metals   52(1):12-13.and Materials Society

Retail Business Analysis Research Paper Example | Topics and Well Written Essays - 1000 words

Retail Business Analysis - Research Paper Example A retail establishment that implemented generic marketing and segmentation approaches is a Reebok store. Implementation of segmentation strategy The retail implemented the strategy by separating a big probable market into minor groups, which exude diverse retail needs. The retail started by categorizing their market thus stating the general boundaries of market they intended to segment. This is achievable at the product progress stage. As such, one needs to find information about the intended target. Later on, they established market segmentation drivers for every product, which is achievable basing on age. Furthermore, other determinants incorporate expenditure, likeability of other merchandise, demographic facts, and imbursement methods. After successfully doing that, they chose a critical strategy that defines major segments. In the last stage of the implementation, they prioritized basing on the resources that they could dedicate to their marketing effort and the likely outcome o f addressing each segment (Weinstein, 2004). Implementation of Generic market strategy The retailers implemented the strategy by identifying its strengths and weaknesses, uniqueness, advantage, and usual tendencies. After identifying themselves, the organization identified their customers by finding information about them. The organization could not make an assumption about each customer groups, so they had to know their market better than their competitors did. For them to acknowledge their customers, they had to talk and listen to them. By presenting questions to customers, they could find vital information like the reasons attributable to the non-utilization of their products. Moreover, they convinced their consumers to start buying their merchandise (Pizam, 2010). Additionally, they used a present-day date base system to get a relatively cheap and competent marketing tool. This system could record customers’ behaviors and expectations. The information acquired from the sy stem was instrumental in decision-making. In marketing, the amount of sales made is not necessary. However, the important aspect is the profit figure. This is because, in marketing, decisions derive their basis on profit and not on the amount of sales, which is significantly minor. For the organization to respond properly to its marketplace, it linked the customer database with other market information system and business brainpower system (Pizam, 2010). Another implementation step that the retailer employed was the application of differentiation. This enabled them to proffer remarkable benefits to their customers. Applying differentiation enabled them to know the values of their customers so that they could appeal to these values in an effective way than competitors. By differentiation, it is easier to identify their potency and the weaknesses of their rivals. They then developed a clear image of each segment (Pizam, 2010). During the implementation, the Reebok stores avoided to co mpete with its products in the same segment. The entity was clear in defining its own role and tried to cover all bases to discourage potential competitors. It therefore, built a good correlation with its consumers, while trying to avoid dependence on one customer or any product (Pizam, 2010). Improving implementation of segmented marketing For effective implementations of

Science of Babies Lab Report Example | Topics and Well Written Essays - 250 words - 1

Science of Babies - Lab Report Example It has been noted that there are some of the things which, babies are good at doing than adults. These ranges from basic statistical formulations, faster learning about the world and the environment. In contrary, adults are good in planning than babies. It is not necessary for the parents to be smart to help their children in learning, but it depends on the child. Recognition of babies can assist psychologists in finding out responses to some questions regarding imaginations, morality, love, truth and consciousness. In most cases, these things affect the way people operate  in their adult lives. It, therefore becomes of much significance to be known at the earlier stage of life.  This report has implications emanating from the complexity in which the human brain can change making it hard to have certainty. According to the above  findings, babies  should have maximum freedom  and space to play because this is the only way they  can  learn faster. There should be supportive environment with resources in place to ensure that babies have clear space to

Philosophical Definition of Justice: The Role of Accounting

Philosophical Definition of Justice: The Role of Accounting What is Justice? Justice means different things to different people. It is very much a culturally determined concept that requires an innate understanding of a particular person or group of people. For the purpose of this research paper justice is defined as the judgment and process involved with making something that is wrong or bad, right and good. Justice helps us as a society distinguish wrong from right and corrects what is wrong by making it right. But what is right and what is wrong? What is fair and what is just? If something is wrong or unfair, how should society make it right? Such questions have been asked since the beginnings of human interaction. Perhaps under a monarchy justice, for right or wrong, is more easily determined as it is simply what the supreme ruler (or monarch) feels is just or fair. Under a monarchy or aristocratic rule, there is only one ruler and what that individual feels is right, just, or fair, simply is and often cannot be questioned. However, within the realm of more contemporary political systems such as democracy, the ideology of justice, while arguably more fair, can be much more difficult to establish and understand. Democracy, at least in theory, grants the power to the people and therefore places the burden of justice or defining what is fair or equal upon the masses. Since different people have different belief systems they are often in disagreement on what is right or what is fair and have differences of opinion when it comes to justice. Without the aristocracy, justice becomes a very argumentative and ambiguous concept. Philosophy, the Various Schools of Thought, and their Influence on the Ideology of Justice Disagreements over what is fair (or just) have been around since the beginning of time, almost certainly since the very first of human interactions. At first glance we probably think we have a fairly uniform understanding of what justice might or should be. For example if someone commits premeditated first degree murder, most would probably agree the individual should be jailed and, depending on your belief system, either face a life sentence in jail or the death penalty. If someone embezzles money from their company, most would insist the individual should be forced to make restitution and face additional criminal or civil penalty. But even in the seemingly straightforward examples above, and within the realm of a relatively homogenous audience (those reading this paper), one can already start to see how complicated the ideology of justice can be. For example, some have very strong feelings about the death penalty and insist that no crime, even murder, would justify ending another persons life. Additionally, some feel that crimes such as embezzlement are a form of victimless crime and would never warrant a punishment as severe as jail time since no one individual had been harmed. (Hanlin 2004, pp. 527) Within the relatively straightforward scenarios above, one can already begin to imagine the diversity of opinions as to what is just and fair. Should the murder be murdered? Should the embezzler be jailed? What if he only stole the money to pay for chemotherapy for his dying wife? Luckily, numerous philosophers and historians have provided us with rich literature that helps us decipher the complex ideology of justice. In fact, it is only after studying and critically evaluating several of these philosophers, their different schools of ethical and moral thought, and the way they define justice that one can start to understand the differences in perceptions of justice around the world. The next sections provide brief introductions into several of the various schools of ethical and moral thought and provide some insight into the individual philosophers that have undoubtedly helped to shape ours and others understanding of justice. It is only after considering the various schools of thought that we can start to understand the differences in the perception of justice that exist around the world. Utilitarianism Jeremy Bentham (1748-1832) was a utilitarian and insisted that justice is doing what will produce the greatest happiness for the greatest number of people. (Justice a Reader pg. 9) The utilitarian school of thought considers the principle of utility as the basis of moral law. Bentham defines utility as whatever promotes pleasure or prevents pain. (Justice A Reader pg. 9) The major criticism / objection to Benthams utilitarian principals come from the perspective that maximum utility, or collective happiness, may come at the expense of violating individual rights. (Justice A Reader pg. 9) In order to refute some of the criticisms of Benthams utilitarianism, John Stuart Mill (1806-1873) argued that the idea of justice rests ultimately on utilitarian considerations but also requires a respect for individual rights. (Justice A Reader pg. 9) But even with Mills approach to justice, it becomes extremely difficult to choose and/or decipher between individual rights and the majority or maximum utility. This often leaves us with questions of where to draw the line between the greatest good for the majority and the protection of individual rights. Libertarianism Milton Friedman and other libertarian thinkers were advocates of free markets and critics of government regulation. (Justice A Reader pg. 49) Underlying their (libertarians) laissez-faire stance is the idea that each of us has a fundamental right to liberty – a right to do whatever we want with the things we own, provided we do not violate other peoples rights to do the same. (Justice A Reader pg. 49) Contrary to utilitarian thought, libertarians would never sacrifice individual rights for maximum utility or the benefit of the majority. According to the Libertarians, only a minimal government is necessary. In essence the government should only be put in place such that it enforces contracts, protects private property, and keeps the peace. (Justice A Reader pg. 49) Justice would ensure that we own ourselves and the fruits of our labor, and therefore, as the proprietors of our own person, each of us has the right to decide what to do with our bodies and our labor, with the money we earn, and the goods we possess. (Justice A Reader pg. 49) Justice would be the protection of those rights as well as the individual rights of others. The biggest challenges to libertarian policy usually come in the form of paternalist and/or redistributive laws. Paternalist and redistributive laws typically are enacted such that a society can tax the rich to help the poor. While utilitarian principles strongly favor such laws, Libertarians typically argue that such laws are a form of coerced charity that makes every person the property (perhaps even the slave) of the majority. (Justice A Reader pg. 49) Pure Libertarianism teaches that welfare is a violation of individual rights. Liberationists believe that while the poor should have every right to better themselves, that right should not come at the expense of anyones individual right to what they own or produce. Egalitarian A third school of thought that attempts to define the role of justice in society is egalitarianism. John Rawls (1921-2002) was often described as an egalitarian liberal (Justice A Reader pg. 263) and defined justice as fairness. Rawls believed that justice is a social contract in which people come together to choose the basic principles that will govern their society and proposed that the way to think about justice is to ask what principles would be chosen by people who came together behind a veil of ignorance that temporarily deprived them of any knowledge about where they would wind up in society. (Justice A Reader pg. 203) Accordingly, Rawls moral reasoning requires us to be abstract from the particular circumstances in which we find ourselves (Justice A Reader pg. 203), and justice is the first virtue of social institutions, as truth is of systems of thought. (Justice A Reader pg. 203) Rawls rejected utilitarianism and believed that certain individual rights are so fundamental that utilitarian considerations should not override them. (Justice A Reader pg. 203) However, contrary to Freidman and the libertarians, Rawls did not believe that the results of a free market are necessarily fair and was not opposed to the taxation of the privileged to help the poor. In Rawls opinion it would be acceptable, under certain circumstances, to take from the privileged as long as it were helping the underprivileged. Accounting and Justice Regardless of how you define justice or what school of thought you most closely relate to, it is clear the accountant plays a significant role in the establishment and preservation of justice for society. Accounting is the language of business (Bloomfield, 2008) and without it justice cannot exist. Since the beginnings of specialization, when humans stopped being self sufficient and started specializing, bartering, and trading, accounting has become a critical part of human interaction. In todays society accountants serve in many roles critical to the defense and preservation of justice. For example, in the U.S., IRS accountants ensure that citizens pay the appropriate amount of tax, forensic accountants provide investigative services for criminal and civil proceedings, and many of the FBIs anti-terrorist agents use their accounting backgrounds to trace terrorist funding. History of the Spanish Empire One only has to look back a few hundred years to see a perfect example of how the role of an accountant can protect and help preserve, or fail to protect and preserve, an entire civilization. In his book For Good and Evil – The Impact of Taxes on the Course of Civilization, Charles Adams describes how tax fraud lead to the demise of one of the largest and most wealthy empires found in modern times – Imperial Spain. Around the time Christopher Columbus discovered the new world (the 14th and 15th centuries), the Spanish Empire was the strongest empire in the world which has never been equaled in terms of size or money. (Hanlin 2004, pp. 529) It controlled significant portions of Europe, the Americas, Africa, Asia, and Oceania (Australia and the Pacific Islands), and at its peak Spains conquered overseas empire was the largest the world has ever known. (Hanlin 2004, pp. 529) However, in the 17th century the vast empire started to disintegrate. Contrary to conventional wisdom, it was not the English fleet defeating the Spanish Armada that brought down the Empire, rather it was tax evasion and revolt by the masses against the patronage system that ultimately lead to the bankruptcy of the empire. After several revolts from within the empire, and long civil war, the Spanish Empire was forced to increase taxes to pay soldiers to put down the various rebellions. As a result, many of the people in the colonies engineered what was probably the best system of fraud and evasion that history has ever known. (Hanlin 2004, pp. 530) When the Spanish authorities tried to tax goods that passed through the major ports, the Spanish businessmen created complicated schemes to have silver and gold shipped to alternate ports away from the customs officials, even laundering it through foreign countries. (Hanlin 2004, pp. 530) In order to avoid the Royal Fifth – a 20% cu stoms tax and a 35% convoy tax on good from the colonies, the Spanish businessmen transformed commerce into one massive smuggling operation by avoiding the authorities and therefore the taxes. (Hanlin 2004, pp. 530) The Empire tried to stop the smuggling and division of money and goods away from the taxing authorities but simply did not have the means to control and stop the smuggling and tax evasion. As a result, the overseas empire could not defend itself and stealing the colonies of Spain became an international sport as most of the colonies were lost to the British, Dutch, and eventually the United States. Contemporary Accounting and Justice Given its role as the language of business, accountings integral role in society continues to grow as global economies grow and become increasingly interconnected. World GDP has grown from $1.34 trillion in 1960 to $60.6 trillion in 2008. (The World Bank, 2009). The Association of Certified Fraud Examiners estimates that in the U.S. 7% of total GPD is lost to fraud and injustice. (ACFE, 2008) When applied to a global GPD of $60.6 trillion loses resulting from fraud and injustices are estimated to have been $994 billion in 2008. $994 billion is a staggering number but in fact may be understated as many developing countries face an even higher percentage of fraud due to the lack of infrastructure and the ability to combat fraud. According the Corruption Perception Index (CPI), the U.S. ranks 19th (with 1st indicating the least amount of corruption) out of 182 countries surveyed for the amount of perceived corruption within a particular country indicating that, on a global scale, losses probably well exceed the trillion dollar mark annually. So who is best equipped to protect and defend the innocent from the injustices of fraud? The answer is simple, the accountants around the world. Accountants understand the language of business better than anyone and therefore are best suited to be the defenders of justice and fight the injustices that exist across the globe. Just or unjust, they may have even been able to preserve the Spanish Empire. Distributive Justice Another manner in which accountants play an integral role in society is through distributive justice. Utilitarian principles have led to many governments and societal systems that incorporate and rely upon paternalist or redistributive laws. For example, the U.S. and many other countries tax their wealthy citizens and use the funds to run social support programs for the poor such as welfare, unemployment, section 8 housing, etc. Such programs are a form of distributed justice. Robert Nozick describes distributive justice as follows: In contemporary political theory, distributive justice is primarily about the allocation of income, wealth, and opportunity. (Justice A Reader pg. 263) If distributive justice does represent the allocation of income and wealth, than who other than that accountant, who understands the language of business and taxation, would be best equipped to establish and preserve distributed justice? Another example of distributive justice and the role that an accountant plays is the concept of price gauging. Michael Sandel uses a great example in his teachings at Harvard when discussing the events that often transpire in the aftermath of a hurricane. Often, in the days following a major hurricane, for example Hurricane Charley in 2004 and Hurricane Katrina in 2005, local retailers charge prices for common goods such as bags of ice and gas powered generators in excess of 1000% of their normal price. (Justice, 2009) Should such practices be considered simply the effects of supply and demand or is it injustice on the part of the retailer in the form of price gauging? Regardless of your opinion on price gauging laws, it is evident the accountant is best equipped to understand and determine whether or not price gauging exists and how to best allocate monies. Who other than the accountant would understand all the transactions taking place between retailers and consumers? In both cases above, the enforcement of paternalistic laws and analysis of price gauging activities, accountants are the ones that ensure monies are appropriately being collected and allocated, thereby defending justice as a society sees fit. Justice and the Role of the Accountant Globally Increasingly, corporations and businesses are taking on the global environment. This requires that accountants and auditors be able to identify the different risks associated with international interconnectedness and be able counteract these risks with the necessary precautions. The global environment adds additional complications for the role of the accountant and actually increases the responsibilities as the defender of justice. In a global spectrum, there are many different laws and regulations and thus, the role of the accountant changes depending on the environment in which the rules are generated. Culture is a huge influence on accounting regulation. Additionally, culture is intertwined within the market and political forces that help to shape the resulting accounting system. The different interaction of these forces in an environment helps to determine the place of the accountant in the economic system, which has a direct effect on the accountants role as the defender of just ice. Justice can only prevail in a society that embraces it. Perceived levels of corruption can be indicative of the state of the economy of a particular country which can help to define or determine the role of the accountant. If there are very few cases of fraud, but high levels of corruption perception it can be an indication that the appropriate level of justice is not being achieved. If enforcement of laws and regulation is inconsistent then a tougher approach may be needed to combat corruption. Transparency International states that in order to minimize corruption there needs to be strong oversight by governments, law enforcement, media, and the society. If a country is lacking oversight, corruption can continue to get worse. As a result, the role of the accountant in these environments would be limited since rules, laws, and regulations are not embraced and enforced. Regulation is only part of the battle. Change will only be effective if it comes from a commitment that is made by businesses and governments of all sizes. Stronger institutional oversight is needed across the world. There needs to be strict legal frameworks and more alert regulation by enforcement agencies in addition to accountants and auditors that ensure lower levels of corruption. As noted in an article issues by Transparency International, persistently high corruption in low-income countries amounts to an ongoing humanitarian disaster. According to the CPI index, China has improved over last year showing that their efforts to reduce corruption by enacting reforms, the implementation of forceful investigation, and intense sentencing have created less perceptions of corruption than before, but still remains a very serious problem. Norways score indicates that as a result of some serious scandals that have emerged over the last few years there is a significant problem in the private and public sectors. However, a growing number of cases being investigated and prosecuted demonstrates that they are at least trying to make headway. Italy is declining in the corruption index because of severe fraud and corruption that exist in the public health system and because of the recent arrests of politicians and public officials in the Abruzzo region. France also has also seen several cases of public officials that were connected to corrupt activities surface recently. Somalia, having the lowest CPI score highlights that there is a link between economic and political collapse. Additionally, Iraqs score of 1.3 shows the importance of establishing solid and functioning institutions capable of preventing corruption and implementing the rule of law. In all cases, the examples provide insight and indicate a need for regulation and an increased role for accountants because justice is not being found. Accounting Regulation Globally Accounting rules can indicate a lot about a country. Accounting rules are created in such a way that they fit the environment that they exist in, which varies across countries and cultures. If society wishes to protect the investor, the accounting system will have disclosure rules that enable investors to gain information and protect themselves. While some countries are developing regulations that contain investor protection improvements, in many cases much more work needs to be done. The manner in which markets function and the way politics are conducted greatly affect accounting systems and often lead to drastic differences across countries. The role of the accountant and, furthermore, the way that justice is enforced will also vary greatly amongst countries. Common law countries differ from codified law countries because common law countries have an independent body to interpret the law. Accounting rules in common law countries are determined by the private sector and require lengthy disclosure since there are no close relationships with corporations. However, code law countries require that corporations be heavily involved the government. The government often includes banks, labor unions, and major suppliers in rule-making decisions. As a result, transactions in these countries tend to be focused more on private information. There are institutional differences between all countries. Institutional differences enable economic and accounting systems to differ, thus the role of the accountant and the justice that results will differ amongst these countries. Accounting regulation in Germany allows more discretion on the accountant because it is written in more general terms. However, in France the regulation is more rigid, enables less discretion, and thus provides less wiggle room on the part of corporations. In Switzerland there are very few disclosure requirements, which can facilitate the reporting of smooth earnings through the usage of hidden reserves. Further, some accounting systems are difficult to compare because they do not fit within any particular mold. For example, the accounting system in Finland was created specifically for use by the foresting industry. By looking at international comparisons of accounting systems, it is evident there is no single way of performing accounting. As a result, the accounting rules are different and change to become an integral part of the markets and politics of each country and culture. Market demand affects the financial statements because the corporations must pay to prepare them. The political environment is important because the government has the ability to control regulators and possibly interfere with regulation. In order to perform and understand the different accounting processes, accountants must be aware of the different forces that exist in a particular country. By being aware of the different forces, accountants will be able to more aptly ensure that justice prevails in the country they operate. As evidenced above, accounting regulations vary across countries, time, and cultures which causes significant variations in the role of the accountant. While countries have been extending efforts to strengthen accounting rules and oversight, this alone cannot and will not prevent future fraud. (Leuz, 2002). But there are many benefits to implement strong laws and enforcement in order to protect shareholders rights. U.S. firms are not the only ones experiencing problems, as many firms globally are suffering from accounting irregularities. Some countries experience self-dealings and misappropriations of profits because of weaker legal measures. Weak legal measures create a greater incentive to manipulate the financial statements to conceal poor business performance. Manipulation is less apparent in places where outside investors have legal rights to vote out corrupt managers. However, manipulation is predominant in places like Austria, Italy, Germany, Southeast Asia, South Korea and Ta iwan, because they do not have investor protection. East Asian Perspective The East Asian countries, Hong Kong, Malaysia, Singapore, and Thailand can help accountants see the way that accounting standards interact with the incentives of managers and auditors. (Ball, Ashok, et al, Incentives versus standards) The accounting standards in these countries come from a common law environment. Common law countries generally create high quality financial reporting. However, in these countries the preparers incentives generate low quality financial statements. The preparer incentives again, depend on the market and political forces and how these forces interact with one another. Market forces are dependent on the demand for high-quality financial reporting. The political forces depend on the government involvement in the creation and enforcement of the regulation. The interaction of these forces with the accounting system can drastically change the role of the accountant in these countries. The standards themselves are viewed as high-quality, but the institutional s tructure creates incentives for preparers incentives to issue low-quality financial reports. Financial reporting in East Asia generally exists with an incentive structure that is similar to a code-law model. However, the East Asian countries do not follow that model. Their governments have code-law reporting incentive features, but also have indications that the environment reduces the financial reporting quality. The large amount of family-owned businesses and enterprises is a cause for the low need of quality financial statements. One family generally owns investments that are inter-related. These networks are commonly referred to guanxi networks. These networks attempt to take away the demand of required disclosures and timely loss recognition and it also reduces the communication required with stakeholders. The extent of government involvement in the standard setting and the financial reporting practice differs across these countries. Political factors can create an incentive to hide large profits and losses. The political environments in these East Asian countries have a tendency to want companies to succeed, so they recommend companies hide losses. They also are afraid of other countries becoming involved in their practices because they do not want to be held accountable for any misstatements. The companies are also expected to report smooth earnings, which reinforces the desire to report, cover, and hide losses. Litigation is minimal in these countries since there is a large incentive to hide earnings, which the government reinforces. There have been very few cases of judicial actions in these countries. Audit quality in these countries is poor primarily due to lack of auditor independence. The influence and independence of the accounting profession is an indicator of ineffective enf orcement of accounting standards. Considering the financial incentives for managers and auditors there is a greater incentive for reduced timeliness and conservatism in accounting earnings. Fraud is continuing to go undetected in Hong Kong. Although there is a 22% incidence of fraud, much more is expected to be going on given the different forces that are currently having an effect on the country. As a result, currently more scrutiny is being given to the monitoring of financial transactions and corporations are beginning to make it a priority. There are currently programs that are offered for certification in forensic accounting, which is having an impact on fraud detection. Most of the fraud cases that exist in Hong Kong are internet banking fraud, computer fraud, misuse of corporations credit card, and electronic funds transfer fund. There is a need for more forensic accountants in Singapore in order to ensure sufficient justice as many significant fraud cases are going undetected. Two important fraud cases involved Fibrechem Technologies and Oriental Century. In the Fibrechem Technologies audit, Ernst Young Singapore were not certain of the cash and trade debtor balance. KPMG had the same problem with Oriental Century. Another notable case is one in which a Singapore monk, who was in charge of Singapores well-known charities, received 10 months in prison for committing fraud. In Malaysia, the role of accounting in the fight for justice is very small. Crimes are beginning to become more and more complicated and controlled but forensic accounting is viewed as a service that only larger companies can afford. This makes catching fraud more difficult. Cases that are investigated are generally handled by the Bukit Aman Commercial Crime Division. This group was able to catch a large fraud that involved the CEO and two others of Transmile Group Bhd for publishing misleading financial statements and has often been called Malaysias Enron. Fraud and forensic accounting is a relatively new topic in Thailand. According to an Ernst Youngs global survey, more than half of the companies in Thailand have suffered significant fraud. The management of the corporations was responsible for over half while employees ranked second, responsible for 45% of the fraud incidents reported. Asset misappropriation was the biggest concern. (MPA Program: Forensic accounting project) The commercial crimes in Thailand are becoming more and more complicated and organized. Forensic accounting is used to combat this to an extent, but is only utilized in the public sector. It is also noted in Thailand that there remains an enormous amount of well documented corruption related to the government amounting to billions of US dollars. There are many cases where Thailands auditor general, Jaruvan Maintaka, was able to bring about cases against members of the government but there are even more cases linked to the military involving loans from politicia ns. Chinese Perspective This accounting profession is still at the early stage of development in China, and a lack of skilled professionals creates problems for regulators. To a large extent the accounting standards and practices in China lack conservatism Doupnik and Perera note in their International Accounting textbook. There are also no sound interpretations of the relevant requirements that need to be implemented to have an effective accounting system. The theory of true and fair presentation and transparency may not be clearly understood by Chinese accountants. Until the 1980s, those who carried out accounting work were not held in high regard which had a very negative effect on the development of the accounting profession in China. Unlike in other countries, accounting and auditing have taken different paths in their development as rival disciplines with the support of different government agencies. However, there has been some growth in the accounting profession due to the recent economic reform pro gram and the demand for financial information from investors has increased. There are many fraud cases evident in China. One high-profile case that deserves mentioning was with Zhu Xiaohua who was the chairman of state-owned company, Everbright Group. Zhu was convicted to 15 years in prison for taking $500,000 in bribes. These bribes were taken between 1997 and 1999. The bribes were for the purchase of shares in a company that resulted in large losses. Another example of fraud in China was when a business woman, Du Yimin, was sentenced to death for running a Ponzi scheme that cheated investors out of YUAN700m ($102 million). (Lin, 2009) According to Lin, the Chinese Ministry of Public Security has been stepping up such prosecutions and says there are now 1,416 similar cases open, involving YUAN10bn ($1.5 billion) in investors money. In China it is still possible to receive the death penalty for fund-raising fraud, however, if a Chinese person is charged with collecting money illegally from private investors, the maximum sentence is 10 years in prison. In Chi na is evident that ethics are not being followed across the board. Japanese Perspective Japan also differs from other cultures and has a different role of the accountant and effectively different need for justice. The Japanese attitudes towards external auditors and the audit function are different from others. This is due to the cultural value orientation of not trusting someone from outside the group. Companies are not under pressure from their main providers of finance to disclose information publicly and companies are reluctant to provide information voluntarily. As a result, the a

Heidi Roizen’s Profile Essay

Perhaps, what might have invigorated Roizen to climb up the corporate ladder and eventually made her to successfully settle up there were her frustrations over a series of unfortunate events, as brought about by the divorce of her parents, financial juncture during her high school and early college years and the accident which claimed her then boyfriend’s life. Although, each event did not occur immediately after the other, her perspective towards self-sufficiency had already been molded. Nonetheless, what have had intensified her drive to pursue a career of her own and for her own was her boyfriend’s death. As noted in Roizen’s profile, that event has been the turning point for her to never again depend on another person’s fate. This realization has indeed placed her in the annals of well-respected figures in the business arena. However, the causality of her success in the corporate world could not be attributed alone to inauspicious events in her life. In fact, those events had just been a trigger that brought her to what she does best. A success’ extent could not be measured as this is relative and depends on the values of the one aiming for it and because there’s no one best way in achieving it, which could be the main criteria for gauging success. Yet given the right network, exceptional skills and appropriate resources, and the ability to converge them creatively, success will surely come knocking on the door. As for Roizen’s case, she has not only been equipped with the drive, skills and the head for business but as well as the ability to thread a web of prospective business associates. Not a few times that Heidi has proven her influence in the business scene. For the new investors, entrepreneurs and/or capitalists, it is she they turn to for advice and assistance. For those who are experiencing a career shift, it is Heidi who they turn to for the opportunity of being introduced to the right people and company. And for companies which are at the verge of or are experiencing juncture, Roizen will surely be chosen as one of those who would be chosen to maneuver the company back on track. Her skills in strategic planning, network everaging, marketing and giving off advice helped her to gain other’s confidence in her. Not only that, her credibility is well-established that everyone respects her opinion, and with this, tapping her network to back-up other people’s favor is easy for her. She uses every resource (i. e. good connections) to influence others in their businesses or career plans. As evident in the case of Apple, having a celebrity-like status and having been able to position her self in different organizations in IT industry, easing Apple’s way back in the game became a success. This she did by getting favors from well-respected executives and aggressive publicity. Her infectious determination, enthusiasm and guts are motivation enough to co-workers to persevere. Heidi’s success in building up a network of business colleagues could be attributed to this rule-of-thumb: 1) having the right access; 2) performance; and 3) consistency. Being a graduate of one of the best universities in the US1 and in the world2, access to the right network is not impossible. With the use of access readily available to her, albeit few at first, she plunged into the challenges of the business world and built her way up restlessly and with sheer determination, never missing the opportunity to brush shoulders with the sought-after figures in business and to establish a good rapport with her. The nexus of business, pleasure, socialization and family life seems impossible to achieve, but Roizen was able to master the art of marrying these four aspects of her life with ease. For her, it is a must to build a life-long relationship with each member of the network she has. Upon meeting new prospective people to include in her list of connections, she made it a point to send them an email informing them that she really had a wonderful time meeting up with them, while looking forward to doing business with them in the future. Being adept in the workaround of business, even the minute details of what is to be written in the correspondences she has to send to a colleague, may it be a thank-you letter or a business plan, up to introducing a neophyte to business gurus has to be convenient to and in benefit of all parties involved. She knows too well that in the realm she belongs, a 24-hour’s work will not suffice to accomplish all transactions, and so to efficiently grant the favors of people asking for her aid, she sees to it that no one will go home a loser. What is more interesting about Heidi is her attitude towards creating a web of network. When she was just starting her career, she would rather establish her own circle of business associates with people who may just be newbie like her yet smart, creative and knowledgeable in their crafts, rather than with those who are already in the upper crust. According to her, it is easier, nay, better to do such for when those people became successful; you know that you already have a good kinship with them. Since â€Å"networking† is not just a business for her but a lifestyle as well, she prefers throwing out parties in her very own yard. She cooks rather than calls for a catering service, encourages other invitees to share their specialty, and creates an ambience of intimacy so making each guest comfortable. Also, she would not throw a party without a purpose. Her invitees would always include those who she thinks will benefit from each other. Roizen knows that corporate world is not big enough to not meet the same people in many instances. Sooner or later, she has to have a deal with the same people she has dealt with before and so it is a must to make a very good impression the very first time she works with them. This is what she calls performance. Being responsive to your colleagues needs and doing one’s job well and accordingly will surely help gain people’s trust and respect, thus Heidi makes it a point to deliver the best possible result to her clients or associates. Apart from performance, what is equally important for Roizen is the consistency in performance. What she meant by consistency is the attitude of doing an excellent job in all circumstances – without exception. If one did a great job for the first time, then it is to be expected that she would do the same for each task given to her. Her rule-of-thumb and strategies in applying these rules has indeed made her successful in building up, maintaining and leveraging a network. For Roizen, while having the right connections is quite important, consistency and performance are just as very effective tools to maintain a relationship with people in her network. A team player, Roizen’s ability to optimize efficiently and effectively all resources she has copes up with the caliber of the network she maintains. One perceived strength of her associates is that each is a master of his craft and is a well-respected executive. Apart from this, while in her own circle of associates she is the mediator or the catalyst, some members of her network are also the nuclei of their respective connections. Hence, her very own network expands through these nuclei. On the other hand, as her circle of connections continuously expanding, it is inevitable to having to deal with competing industry leaders. In situations wherein she has to represent one to the other, it is of prime importance to maintain neutrality and confidentiality – as in the case when she has to make a deal with Microsoft in behalf of Macintosh. However, doing this part is not very easy, more so comfortable. Also, one of the weaknesses of her network (which is perhaps, also a weakness of others network) is that some puts forward his or her favors but does not know how to pay the favor back. As she related, some people she dealt with before would just pick up the phone and ask favors without realizing that the relationship they have had was a bad one. As she shifted career from being a mentor capitalist to venture capitalist, her perspective towards leveraging and granting favors has definitely changed. It is understandable that she would always attend to the needs that will benefit, first and foremost, her company. But of course, this must not cause the breaking of connections she tried to build up through the years. While she puts her company’s interests in the frontline, it will not be a threat if she would still concede to others requests, given that no clash of interests between their respective organizations. Since she has the faculties to connect other people to the other, I personally believe she could still play the role as avenue where entities with similar interests could meet. This way, she would still be able to maintain her network while focusing herself to the directions of her company’s interests. Looking at her profile, it could be established that she is indeed a quite accomplished woman. As compared to her network, mine is still comparable to a portion of the web she created. Same with other newbies, I try to establish my very own network by grabbing the opportunity to brush shoulders with those who are already at the top — always basking on personal interests. For me, it is a lesson to imitate her ways on establishing and maintaining close associates. Her rule of thumb and attitude towards mingling with people are surely a hit. She proves herself that one need not to reach out to those who are already in the position; rather networking may still be effective by socializing with driven and interesting people. Equally important in reaching one’s goal is the ability to consistently perform well. Lastly, to effectively manage my own links, I believe being able to identify my interests and the right people who could help me bring them out to reality and who I would be capable of helping back in return would be much of a help.

Guide to Doing Laundry in College

Doing laundry in college can be a challenge — but it can also be easier than you might think. Just remember: you dont have to be psychic to do laundry correctly. But you do have to read, so just check the labels if youre not sure. Preparation Read the labels of anything unique. Have a fancy dress? Nice button-down shirt? New bathing suit? Pants or skirt made of a funky material? Anything that seems a little out of the ordinary might need extra care. A quick read of the tag instructions (usually found by the neck or waist or on the bottom inside left-side seam of shirts) can help prevent disasters. Anything needing special care or a certain water temperature should be separated from the rest.Sort out anything new. If you just bought a new, bright-red t-shirt, made tie-dye shirts with some friends, or have any other clothes that have dark (like black, blue, or brown) or bright (like bright pink or green) colors, these kinds of clothes might bleed (i.e., have their colors seep out and stain the rest of your clothes). Wash them separately on their first wash — but they should be good to join their friends for the next go-around.Separate clothes by color. Put the darks (blacks, blues, browns, jeans, dark towels, etc.) i n one color and the lights in another (whites, creams, tans, pastels, etc.). Some colors, like light gray, can go in either pile, so feel free to move those around to make your loads around the same size. Washing Put one load of similarly colored clothes (e.g., darks or lights but not both) in the machine. A few rules here: dont squish them in. Dont pack them in. Just kinda throw them in so theres enough room for things to move and swim around once the machine fills with water. If you pack things in, they wont get clean and the detergent gets stuck on everything.Put in the soap. Read the instructions on the box or bottle. Dont necessarily use one full cap or one full cup; detergent companies like your money so they make it easy to put too much soap in. Put enough in for one load, which may be only half a cup. Read, read, read to find out how much you really need.Set the water temperature. A good rule of thumb to follow: Darks need cold water, lights need warm water, sheets and towels need hot water. Easy cheesy.Hit start! Drying Separate anything that cant go in the dryer. This may be something you found by reading the labels. It may also be things like bras with underwires, fancy underwear, bathing suits, or sweaters that would otherwise shrink from the heat.Put your clothes in the dryer. Take your clothes from the washer and put them in the dryer. If you want, you can add a dryer sheet; doing so will prevent static cling and make your clothes smell fantastic. Youll have to guesstimate how much time your clothes will need. If you have stuff that you dont want wrinkled, pull it out when its still a tad wet and hang it up. If you dont care, just dry it until everything is super dry and ready to go. Tips If you have nasty stains (like wine or dirt), try rubbing something on it before washing your clothes. (You can find stain-removal products near the laundry soap in any store.)If you love how clean clothes smell, consider putting a dryer sheet in each of your drawers, putting one between your towels, or hanging a few randomly in your closet.Because college laundry rooms have so many machines, consider having a night where you and your friends hang out and do something to pass the time while washing clothes. That way everyones clothes get clean and you can at least have some fun in the process.

Tesco Marketing Communications Free Essay Example, 3250 words

Coherence: ensures that all the different communication channels used by a firm are logically connected (Schultz, 1996A). Consistency, continuity, coherence, and complimentary are the characteristics of marketing communications allowing the organization to achieve its communications goals efficiently and through a variety of channels. Marketing communications planning plays a number of roles in the business including enabling the company to reduce the marketing costs by planning the marketing strategies consisting of communication channels that offer the most efficiency while limiting costs. It also allows for the creation of measures to ensure the channels chosen generate the maximum communications impact that cannot be achieved by either having some of the communications channels or a random choice (Ellwood, 2002: p. 19). Additionally, it allows the organization to make a choice of the integrated marketing communications resulting in effectiveness in marketing communication and t he ability of the marketing strategies in the business to generate sales and augment revenue streams for the business. Marketing communications planning allows an organization to provide clarity on the products and services offered by the company. It also ensures the organization chooses the set of information that best describes the product and services and choosing channels to reach consumers effectively. We will write a custom essay sample on Tesco Marketing Communications or any topic specifically for you Only $17.96 $11.86/pageorder now In addition, it allows an organization to make the right choice of communication channels and provide the some consistent message in all the channels. Consistency creates trust and development of the brand that can only be achieved from ensuring all the channels chosen provide consistency to the audience. The other role of marketing communications planning is to provide an opportunity for the business to understand the consumer preference on the communication channels for accessing information on products and services. Role of marketing communications strategy Marketing communications strategy has certain roles to play in the developing and maintaining the  brand for example Tesco. These roles include aiding the clients make an association with a brand through information-based, rational, or emotional relationships using imagery and feelings (Van Gelder, 2005: p. 12). It allows a business to communicate the meaning associated with the brand. These are done through the using of different communication channels within the marketing communications strategy like packaging, merchandising, and point of purchase elements (Direction, 2006: p.