Genetic Modification Research Paper Example | Topics and Well Written Essays - 1250 words

Genetic Modification - Research Paper Example However, genetic modification is most common in plants than in animals. Genetically modified foods are developed for various reasons. For example, to improve the quality of some foods and to some other foods, it is done to prevent the chances of allergies after consumption. Some of the genetically modified foods include; soybean, tomatoes and corn plants as will be discussed in this paper, among others. Although the technology gives a lot of promises for consumption of these foods, there are however some risks associated with the technology just like any other new technologies (Buzzle.com, 2012). Soybeans The genetically modified soybeans are fast growing and resistant to pests and herbicides. This leads to increased production hence food security to the ever-growing population as compared to the traditionally grown crop. The fact that this crop is tolerant to herbicides implies that it cannot be affected by the herbicides once sprayed to the weeds. Therefore, the farmers end up usin g strong herbicides, which are sprayed only once in order to destroy the weeds. This does not require a lot of herbicides because the herbicide once used totally destroys the weeds resulting to reduced environmental pollution. Genetically modified soybeans are drought resistant and can be grown in places with poor soils. This means that the crop can withstand harsh climatic conditions as well as be grown in places with infertile soils where agricultural production is poor with the normal crops. By growing the genetically modified soybeans in such places utilizes the unproductive lands, earning the residents income. Moreover, this food has high nutrient content with more vitamins and minerals, and tastes much better as compared to the traditionally grown crops. This, makes them more preferable to most people than the traditionally grown ones (Anslow, 2008 & Buzzle.com, 2012). Despite the advantages associated with genetically modified soybeans, recent research studies has shown that the growing of genetically modified soybeans may lead to the transfer of herbicide resistant genes to non-target species like the weeds through cross-breeding. This will make the weeds become herbicide tolerant as well. Moreover, chances of cross-pollination to the unmodified crops are also high in such a situation. In many countries where genetically modified soybeans are grown, the genetically modified soybean product is not labeled, as manufactures fear losing customers, which may ultimately interfere with their overall business. This denies the consumers the opportunity of making their own choice on whether to consume these foods or not since the products are not labeled in the market (Buzzle.com, 2012). Apparently, as Anslow (2008) points out, genetically modified soybeans can thrive under any climatic condition giving high production with high nutrients and requires less labor since one does not have to use tillage in order to remove weeds especially in big acreage of land, bu t can just use a strong herbicide instead, to destroy the weeds. Despite these, the negative effects should not be overlooked. For instance, in the long run the weeds also turn to be tolerant to herbicides hence becoming ineffective. Moreover, the consumers end up consuming genetically engineered products unknowingly, because the labels are not included and this may lead to long-term health problems, which is not their fault. Therefore,

Small local grocery store: disadvatages in metropolitan area

Small local grocery store: disadvatages in metropolitan area EST1 Task 1 Being a small, local grocery store chain in a major metropolitan area is daunting. National and regional chains are regularly putting out of business small stores owned by local companies. This reason, along with the at large social responsibility taking hold of consumers requires all companies to adjust their organizations from solely a profit-seeking motivation to being socially and ethically understanding in their business outlook. Company Q recently closed two stores in higher-crime-rate areas. Those closures where attributed to the consistently negative balance sheets of those stores. If these stores in higher-crime areas were not making a profit, what is the reason they were losing money? To take a socially responsible approach to all of our store locations will mean understanding our customers. For example, if a store in a predominately-Jewish neighborhood is selling non-kosher items we could expect these items to not be sold in the same volume as kosher items. Taking a Jewish-centric approach to a stores marketing in a Jewish neighborhood makes good business and ethical sense. When we understand our costumers and their communities, we understand that business flourishes where society thrives. Company Q, after many years of customer requests, began to offer a limited selection of health-conscience and organic products in all of their stores. Offering organic and other health-conscience offerings in response to customer demand is a positive step in forming a social contract with our customers instead of merely offering them what we feel they need. Understanding our customers means providing them what they want and what they need. Offering high margin products to customers who have neither the financial ability to afford the higher costs associated with those products, nor have a desire to purchase these products will not help Company Qs bottom line. Product choices must be targeted to the consumer. Ethnic foods must be endemic to the neighborhood their being offered in. Marketing of stores in cultural or racially specific communities must be stocked with products that meet the needs of those people. It takes very little effort to understand our customers, but that little effort can be the difference between a store being successful or failing. Insuring that Company Qs stores differentiate themselves in the marketplace will help give the company a competitive edge in these tough economic times. Company Qs current policy of disposing of day-old products is a perfect example of missing a great public relations and corporate social responsibility opportunity. When asked by the areas food bank to donate product that would otherwise be thrown away, management declined. Employees concerned management over lost revenue through possible fraud and theft instead of donating the food. The first concern with this issue is understanding its costs and actual or perceived benefits. Company Q will write-off any product that needs to be disposed off due to exceeding the expiration date. The products are disposed of in a dumpster and that is the end of the products usefulness in Company Qs current viewpoint. The company, if paying by weight or volume, will incur greater disposal rates from the waste removal company for disposing of the unsellable product instead of donating it to the local food bank. The second concern with not donating product that would otherwise be thrown away is employees attitudes. If weve communicated to our employees that we will not be socially conscience to those people in need in our community, what does that say to our employees since they are also a part of the local community. In our digitally connected society it would be foolhardy to not expect a socially aware employee to film the disposal of food that we may not be able to sell but which could be given away and used by those in need. The potential negative feedback of such an event for a small chain like Company Q cannot be overstated. The above concern dealt with not just the direct financial costs to our company but the possible social capital loss that we find in our current position. Thankfully, Company Q doesnt need to expend much in the way of financial or employee effort to make a considerable difference in our store neighborhood community respect. One delivery van can be used to pick-up the product that would otherwise be thrown away at the end of the workday and transported by the stores supervisor to the local food bank. The food would be unloaded by food bank staff while the Company Q supervisor could discuss with the food bank managers the impact that those donations will have on the community. The marginal time spent loading and travelling to the local food bank is a minor inconvenience for the storeowner at worst and a major public relations benefit for not only the local store but also Company Q in general. We could also expect a reduction in our waste removal services since less product will be thro wn away. â€Å"The point is to attract customers wanting to make a difference in society through their purchasing† (Bronn, 2001, p.2). The intrinsic and extrinsic benefits for not only Company Q management but also storeowners and store employees alike, clearly proves the need for a socially conscience corporate attitude. References Bronn, P.S., Vironi, A.B. (2001). Corporate social responsibility and cause related marketing: an overview. International Journal of Advertising, 2. Retrieved February 27, 2010, from http://www.basisboekmvo.nl/files/cause-related.pdf

Napster and Intellectual Property :: essays research papers fc

The Internet. It is a vast network of millions of users, surfing and sharing billions of files, all day, every day. To individuals holding copyrights on intellectual property, this is a frightening proposition. After all, there is virtually no protection for these copyright holders from the misuse of their property. But, as Scott Sullivan, writer for The FBI Law Enforcement Bulletin stated, â€Å"as history has proven, technological and societal advances usually come with a price.† The price society is paying for the Internet is a loss of copyright protection by laws for their intellectual material. Napster is a good example of how these intellectual property rights are being compromised on the Internet. Napster is a simple, yet sophisticated program created by a young college student named Shawn Fanning that enables users to anonymously swap and share audio files known as MP3s. During its infancy, Napster only had approximately 3,000 users. At that time, Napster could probably have been protected by the Audio Home Recording Act, â€Å"which gives consumers the right to create and transfer digital music for noncommercial purposes† (Gurly). Since that time, according to Chris Sherman, writer for the magazine Online, â€Å"Napster has become the most successful new Web technology ever by gaining more than 25 million registered users in just over a year or existence.† At this point, however, the Recording Industry Association of America (RIAA) is quite unhappy with Napster’s existence and its service. They believe â€Å"the fact that millions of users can shar e songs with one another is a violation of copyright and constitutes outright ‘theft’ of intellectual property† (Sherman). The RIAA won a lawsuit under this argument against Napster in early 2001, so the program may go offline unless a compromise is reached. If the final ruling is made to stop Napster’s service, doing so will not be difficult because it is a centralized service. However, â€Å"file sharing, a mainstay of Web activity that’s considered almost a ‘right’ by many users, is too popular to stomp out in one fell swoop† (Sherman). The technology under which Napster operates, File Transfer Protocol (FTP), has been in use since 1971. It would be as difficult to destroy this technology as it would music itself. Nonetheless, as with many other technologies that threaten to freely distribute copyrighted music, the RIAA is attempting to stop the file sharing movement in its tracks. Alex Torralbas, who has worked in the recording industry, states, â€Å"in the 1980s they (the RIAA) effectively killed the digital audio tape, and in the ‘70s, albums and tapes bore skull-and-crossbones stickers warning buyers against taping the music on cassettes.

Character Analysis a Christmas Carol Fezziwig Essay

Dickens uses Fezziwig to represent views and values, which were once a common way of life for people, to give to the poor and help others, yet these values, and ideals were slowly fading in the 19th Century economic change Shown to Scrooge by the Ghost of Christmas Past, was old happy and energetic Fezziwig, who he was once apprenticed to when he was young, who taught Scrooge to be sharp witted, cunning moneylender like himself. The Ghost of Christmas Past takes Scrooge back to his young adulthood, to relearn the valuable lessons, which Fezziwig taught about life, that wealth and greed, should never come before generosity and those close around you. Fezziwig, the avid businessman, had plenty of money, yet lent it generously, while not holding back in throwing large parties every Christmas for every single one of his workers and some of their close friends. Fezziwig views his workers as members of his family, contrasting with Scrooge who wants nothing to do with his own nephew, only son of his sister, let alone one of his workers like Bob Crachit. Fezziwig and his wife were excellent hosts, involving themselves in every dance despite their age, showing that they were a â€Å"top couple†¦ a good stiff piece of work cut out for them.† Fezziwig was described as being quite old, yet lively, wearing a large Welsh wig, while having the dexterity to still be fit as an old man, in comparison to Scrooge who’s described as sickly and stiff, showing how by associating yourself with others, it keeps your spirit alive and active, when you seclude yourself, you tend to stop caring about yourself and everyone and everything around you. Not only did Fezziwig invite everyone who worked for him to enjoy and to have a merry Christmas, at the end of the night, he even went to the effort to, â€Å"shaking hands with every person individually† showing how he cared and thought well of every single worker of his, while you hear young Scrooge and Dick â€Å"pouring out their hearts in praise of Fezziwig.† The ghost of Christmas past helps to trip Scrooge’s guilt, by quoting â€Å"a small matter†¦ to make these silly folks so full of gratitude†, showing how insubstantial the amount of money and how effortlessly it would cost Scrooge to give to his workers, like Fezziwig gave to him, and how big the reward of seeing gratitude in the eyes of his workers would have and its impact. â€Å"Fezziwig had the power to render us happy or unhappy; to make our service light or burdensome; a pleasure or a toil. Say that his power lay in words and looks; in things so slight and insignificant that it is impossible to add and count them up: what then? The happiness he gave was quite as great as if it cost a fortune.† Fezziwig is a vital, key character in Scrooges transformation, used by Dickens as a FOIL against the character of Scrooge, shown to him by the Ghost of Christmas Past, contrasting the two types of rich, the one who shows kindness and generosity, reaping the rewards, by seeing the gratitude and fulfilment of happiness that brings, by giving to others. The other was on the opposite side like Scrooge, being lonely and bitter, with all the wealth in the world, yet a smile never breaking out onto their cold faces. The memory of Fezziwig’s generosity and holiday cheer helped to jolt and move Scrooge’s stony heart.

Case Texas Instrument

RAISA AYU LESTARI 1091002047 Case 13. 4: Texas Instruments 1. Summarize the major features of Texas Instruments’ management systems. 2. How does Texas Instruments ensure that its operating managers appropriately allocate their time between short term and long term? 3. Why do you believe the OST System worked so effectively for TI in the 70s? why was not working effectively for company in the mid-to-late 80s? 4.Would systems like these be appropriate in other organizations, such as Harvey-Hudson Electronics? What implementation problems would you foresee? ANSWERS: NO. 1 Texas Instruments (TI) is considered to be the pioneer of the American electronics industry. TI was first established in 1951 as an electronics company serving the American defense industry. In 1958, TI developed the first semiconductor integrated circuit.TI has three main lines of business in 1984: components, which included semiconductor integrated circuits, semiconductor subassemblies, and electronic control devices; digital products, which included mini computers, personal computers, scientific instruments, and calculators; and government electronics, which included radar system, missile guidance and control systems, and infrared surveillance systems. The major management system of TI is OST System, which is Objective, Strategies, and Tactics System. OST System is a system for managing change and innovation.The system was employed to define the strategies the company intended to follow for further growth and development and to identify the tactics required to successfully implement such strategies. The OST System can be more easily understood if viewed in three strategies: 1. Presentation of the hierarchy goals 2. Dual responsibility of line management 3. Impact of matrix organization composed of strategic and operating modes The other main management system of TI is resource allocation system. This system included planning cycle, strategic fund, operating fund, and timing f planning c ycle. The next major management system of TI is incentive compensation system, which is included the Key Personnel Analysis and stock-option plan. Planning and control system on TI encourage the development of new product. Strategic planning systems are more critical to survive the uncertain environment. Budgeting systems are used as short term planning tools that are flexible to adapt to a fast-changing environment. Reporting system are concentrated on policy issues. Performance evaluation system highlight the uncertainty in the environment. NO. 2

Free Essays on Interview

Politics can have a very negative effect on one’s home life as was discovered by Mr. Bowbricks who first child was 6 months old when he first got elected. His second child was born while he was in government, and his absence from his family life was the major factor of his wife seeking divorce a year and a half into his term. Graeme does not blame politics for this however, for what politics can do though is amplify personal differences. If you are married to someone who does not share your passion for what you are doing and the values that you have, it is extremely hard to move past this and balance the two. If you are married to someone who does not care for politics, you cannot successfully partake in politics without having a family who is supportive and understanding and shares your passion for it. When Graeme Bowbrick was chosen to be the Attorney General for the NDP he was flattered as well as worried. He was only 34, yet already a cabinet minister and he had an important portfolio, which was to be Minister of Advanced Education, and there was a lot of money involved â€Å"†¦it is not as sticky as being the Attorney General. When you are the Attorney General you are constantly in the spot light, in the middle of difficult media stories, and that can be distracting.† His biggest worry was that because of his age there would be criticism that he was too young and inexperienced to be the Attorney General. Sure enough the day after becoming Attorney General, newspapers had begun stating in their columns that Graeme Bowbrick was too young, and not yet experienced enough to accept such an important position. However Mr. Bowbrick proudly reflects on the quick change of the media’s opinion as it soon became apparent that he was more than capable of fulfilling his required duties. Mr. Bowbrick also points out that in the 1950’s the longest serving Attorney General for British Columbia was only 32 years old when he was appointe... Free Essays on Interview Free Essays on Interview Politics can have a very negative effect on one’s home life as was discovered by Mr. Bowbricks who first child was 6 months old when he first got elected. His second child was born while he was in government, and his absence from his family life was the major factor of his wife seeking divorce a year and a half into his term. Graeme does not blame politics for this however, for what politics can do though is amplify personal differences. If you are married to someone who does not share your passion for what you are doing and the values that you have, it is extremely hard to move past this and balance the two. If you are married to someone who does not care for politics, you cannot successfully partake in politics without having a family who is supportive and understanding and shares your passion for it. When Graeme Bowbrick was chosen to be the Attorney General for the NDP he was flattered as well as worried. He was only 34, yet already a cabinet minister and he had an important portfolio, which was to be Minister of Advanced Education, and there was a lot of money involved â€Å"†¦it is not as sticky as being the Attorney General. When you are the Attorney General you are constantly in the spot light, in the middle of difficult media stories, and that can be distracting.† His biggest worry was that because of his age there would be criticism that he was too young and inexperienced to be the Attorney General. Sure enough the day after becoming Attorney General, newspapers had begun stating in their columns that Graeme Bowbrick was too young, and not yet experienced enough to accept such an important position. However Mr. Bowbrick proudly reflects on the quick change of the media’s opinion as it soon became apparent that he was more than capable of fulfilling his required duties. Mr. Bowbrick also points out that in the 1950’s the longest serving Attorney General for British Columbia was only 32 years old when he was appointe...

Herbal Medicine Essay Essay Example

Herbal Medicine Essay Essay Example Herbal Medicine Essay Essay Herbal Medicine Essay Essay Anything that exists on the Earth has a demand for endurance. Harmonizing to the World Health Organization ( WHO ) . herbal medical specialties refers to wellness patterns. attacks. cognition and beliefs incorporating works. animate being and mineral based medical specialties. religious therapies. manual techniques and exercisings. applied singularly or in combination to handle. diagnose and prevent unwellnesss or to keep well-being. Different types of herbal medical specialties are widely applied in Asia. Africa. and Latin America to run into primary health-care demands. Herbal medical specialties have maintained its popularity in most parts of the underdeveloped universe. The application is besides quickly distributing in industrialised states. Worldwide. among all the different traditional medical specialty systems. Traditional Chinese medical specialty ( TCM ) is presently the most popular. followed by Indian medical specialty. Herbal medical specialty refers to utilizing a plant’s seeds. berries. roots. foliages. bark. or flowers for medicative intents. Herbalism has a long tradition of usage outside of conventional medical specialty. It is besides called botanical medical specialty or phytomedicine. It is going more chief watercourse as betterments in analysis and quality control along with progresss in clinical research show the value of herbal medical specialty in the treating and forestalling disease. Herbal medical specialty is used to handle many conditions. such as asthma. eczema. premenstrual syndrome. arthritic arthritis. megrim. menopausal symptoms. chronic weariness. cranky intestine syndrome. and malignant neoplastic disease. among others. Herbal addendums are best taken under the counsel of a trained wellness attention supplier. Recently. the World Health Organization estimated that 80 % of people worldwide rely on herbal medical specialties for some portion of their primary wellness attention. In Germany. about 600 – 700 works based medical specialties are available and are prescribed by some 70 % of German doctors. In the past 20 old ages in the United States. public dissatisfaction with the cost of prescription medicines. combined with an involvement in returning to natural or organic redresss. has led to an addition in herbal medical specialty usage. Whenever a civilization attempts to absorb foreign thoughts. societal emphasiss are bound to happen. particularly when such thoughts threaten the rule of major economic and political involvements. Mistakes are likely to originate while trying to implement these thoughts. In the instance of Chinese herbal cognition. its usage by people unfamiliar with its regulations and protocols constantly leads to mishaps ; either the herbs or expressions fail to work every bit expected. or worse. side effects may ensue whenever herbs are used in contraindicated conditions. In the political and economic kingdom. authorities regulators unfamiliar with the alone features of traditional Chinese medical specialty may enforce limitations upon Chinese herbal pattern that inhibit its effectual application and smother its hereafter development within our civilization. The effectivity of modern herbal pattern suggests that we begin our hunt by understanding the complete significance of herbalism. Herbs are grown and collected from all over the universe. There is nil charming about an herb ; effectual medicative herbs can be found everyplace that workss turn. There is so a necessity in doing life better by presenting natural herbal dietetic addendums in the state. Within the past decennary. herbal medical specialty has gained increasing importance. with both medical and economic deductions. In developing states peculiarly. every bit much as 80percent of the autochthonal population still depends on traditional systems of medical specialty and medicative workss for health care. Some common herbs and their utilizations are discussed below. * Ginkgo ( Ginkgo biloba ) has been used in traditional medical specialty to handle circulatory upsets and heighten memory. Although non all surveies agree. gingko may be particularly effectual in handling dementedness ( including Alzheimer’s disease ) and intermittent lameness ( hapless circulation in the legs ) . * Kava kava ( Piper methysticum ) is said to promote temper. heighten well-being and contentment. and bring forth a feeling of relaxation. Several surveies have found that kava may be utile in the intervention of anxiousness. insomnia. and related nervous upsets. * Saw palmetto ( Serenoa repens ) is used by more than 2 million work forces in the United States for the intervention of benign prostate hyperplasia ( BPH ) . a non-cancerous expansion of the prostate secretory organ. A figure of surveies suggest that the herb is effectual for handling symptoms. including frequent micturition. holding problem get downing or keeping micturition. and necessitating to urinate during the dark. * Valerian ( Valeriana officinalis ) is a popular option to normally prescribed medicines for slumber jobs because it is considered to be both safe and soft. * Echinacea readyings ( from Echinacea purpurea and other Echinacea species ) may better the body’s natural unsusceptibility. Echinacea is one of the most normally used herbal merchandises. but surveies are assorted as to whether it can assist forestall or handle colds. We chose to hold a research survey on this subject because I think this can be a manner of distributing consciousness among people that there can be cheaper manner of handling from disquieted tummies to concerns. They are besides considered natural and hence healthier and gentler than conventional drugs. So. why is at that place need to pass so much on expensive drugs uselessly when there is a better option.

Word Choice Tortuous vs. Torturous - Proofread My Paper

Word Choice Tortuous vs. Torturous - Proofread My Paper Word Choice: Tortuous vs. Torturous The way that language evolves is fascinating to word nerds like us, especially how different words develop from the same origins. â€Å"Tortuous† and â€Å"torturous,† for example, can both be traced back to the Latin term torquÄ“re, which means â€Å"to twist.† This shared root is why these words are similarly spelled. However, â€Å"tortuous† and â€Å"torturous† also have importantly distinct meanings, so you need to know how each is used. Tortuous (Twisting or Complicated) The literal meaning of â€Å"tortuous† is fairly close to its Latin origins, since it means â€Å"full of twists.† We might use this term to describe a long and twisting route, for instance: They followed the tortuous road up the mountain. Are we nearly there yet?(Photo: Srdjan Marincic/wikimedia) However, â€Å"tortuous† can also mean â€Å"excessively complicated,† such as in the following: It was difficult to follow his tortuous speech and the audience left the hall confused. The important thing to remember is that â€Å"tortuous† mean â€Å"twisting† or â€Å"complicated.† Torturous (Involving Torture or Suffering) â€Å"Torture† refers to inflicting pain as punishment or to gain information (e.g., â€Å"the confession was given under torture†). It can also mean â€Å"extreme pain or suffering.† The term â€Å"torturous† therefore means â€Å"related to or involving torture†: Prolonged solitary confinement is considered a torturous punishment. More generally, we sometimes use â€Å"torturous† to describe something that is very unpleasant: Professor Jones’ lectures were torturously dull. These uses might seem a long way from the root of â€Å"twist,† but they make more sense if you imagine someone writhing and twisting in pain while being tortured! Were not sure whats happening here, but it definitely looks torturous. Tortuous or Torturous? â€Å"Tortuous† and â€Å"torturous† are often confused because something â€Å"tortuous† (i.e., complicated) could also be considered â€Å"torturous† (i.e., unpleasant). For example: G. W. F. Hegel’s tortuous writing is torturous to read. Possibly not a fun-loving dude. Nevertheless, since these terms have very distinct meanings when used literally, you should always make sure you’ve picked the right word for what you’re describing. Remember: Tortuous = Twisting or complicated Torturous = Involving torture or suffering

E-Commerce Essay Example | Topics and Well Written Essays - 2500 words

E-Commerce - Essay Example "E-commerce" essay overviews a news small business methodology, which addresses the demands of opportunity individuals, individuals, and organizations via using online. E-commerce enables the opportunity to be carried out electronically through the use of pcs. This has minimal the need for physical currency inside of the conduct of organization. E-commerce is perpetually progressing and it's changing into additional considerable to organizations aided by the enhancement of technology. Through the inception of e-commerce as well as online, prospects have improved for both people and establishments. This has manufactured a good deal more possibilities for earnings and company progress, whereas designing way more programs for the clients. E-commerce has its limitations, that may be averted by way of moral online business tactics and reasonable decision-making. There will be numerous components that buy essays online must be thought of as before beginning an e-commerce internet business sooner or later, just like really good promoting approaches. Like systems may aid corporations to prosper and turned into successful in an e-commerce setting.Customers know about goods and services sitting at home. The manufacturers, distributors, suppliers and services providers let the consumers know about their products quality. This essay includes: Title, Navigation, Main Article, References, Tables. With this educational masterpiece, you can have no worries about your academic progress and marks. Don't mess up and finally get your highest A!

Statue of liberty Essay Example | Topics and Well Written Essays - 750 words

Statue of liberty - Essay Example This poem captures precisely what the features of the statue symbolise; it emphasises that America is the land for all and that it constitutes a state that will take all from around the globe and accept them as Americans. Written in 1886, America was a great nation in the making, a scarcity of people meant that such literature was of great effect in tandem with the statue in inviting and encouraging people to come help build a great nation in the making. Standing at a colossal height, the statue oversees the American people and is looked up to by the American people as a mother to their society and the carer and educator of their lives; her colossal height and empowering height acts as a symbolic reminder of the awe-inspiring makeup of a great nation and her piercing eyes represents the convictions of the American people but, importantly, also acts as a God-like inspirer and guider to instil faith and remind the people of their responsibilities at times where moral and social corruption plagues the American society. The torch she carries ignites and fires into the sky the notions of freedom and liberty, the flames being seen and felt by citizens and guest alike (whether in proximity or not), and through its scorching heat defends against, and attacks, the plague of oppression and tyranny. At the same time, the chains at her foot represent Liberty crushing the chains of slavery. Yet the principles embodied within her are not exclusiv e only to the American people; the general appearance of the statue's head is reminiscent of the Greek Sun-god Apollo who dressed in a similar robe and having on its head a radiate crown with seven spiked rays of the sun's rays. Indeed, the seven spikes are representative of the world and its nations, reinforcing the statue's image as host to all around the world and guests of America and reinforcing America's position as the land of the free and leader of the world as the seven spikes on the crown represent the Seven Seas (Arctic, Antarctic, North & South Atlantic, North & South Pacific, Indian) and seven continents (North and South America, Europe, Asia, Africa, Antarctica, Australia). Indeed, together with the scorching flames of the torch, the statue, located in the middle of the Hudson river, reinforces its characteristics as a statue for all (water and the ocean generally encapsulates the concepts of liquidity and freedom). To hear the Statue is to travel to it by ferry and hear at the height of her dictating posture the howling wind which

South Florida Economic Policy Recommendation Paper Research

South Florida Economic Policy Recommendation - Research Paper Example While considering the economy of Florida it is important to take into consideration the MSA functions as one of the engines of economic growth with various public, private and nonprofit institutions within the three county MSA and beyond. The economy suffered a slowdown in the later stages of the last decade but currently population is on the rise. The population is highly mobile with a combination of large influx of international migration coupled with large number of domestic migrants. The large and diverse population is an asset for the economy to compete on the global platform. The diverse population offers multi-lingual workforce and diverse culture for business environment. The growth track of the economy will allow the local governments to make significant amount of investments on infrastructure. The Comprehensive Economic Strategy provides the road map for the economy to strength itself. The update for 2012 of the CEDS brings an opportunity to align and coordinate with variou s states through integrated and results oriented approach. The update follows the six pillars of Florida’s future economy. The pillars are supply of talent and education, inventions and development of the economy, infrastructure and growth leadership, competitiveness and suitable climate for business, civic as well as Governance systems and Quality of places and life. The state is following the five year strategic plan based on the above discussed pillars. The recovery of South Florida may be in doubt but the recent months have succeeded to gather some success (Oyola-Yemaiel, 2000, p. 354-357). The improving labor market has produced a gross gain for the economy. The start of this year replicated the conditions with that of 2002. The dials shifted after the improvement of employment statistics. According to the releases of the University of Central Florida even if the economy is in the phase of experiencing sluggish progress but the forecasts surely beats that of recession. T he economy has to cover a long way before it can make any mark of the global scenario. The Economic Problem To analyze the economic problems or the opportunities for the region the most important that comes on the mid of analysts are steady supply of talent and improved educational facilities. There is an emerging talent gap in Florida. There is a crisis in human capital that represents a vast and ever widening gap between the need of available skilled and educated workforce and availability of workforce. The council of Florida of 100s Closing the Talent Gap published the issues and requisite recommendations related to the talent supply chain of Florida which is defined in four zones namely Pre-K, Primary or Secondary, the post Secondary phase and the Development of Workforce. In the coming years new innovative products will be introduced to deal with the challenges of environment, medical as well as transportation. The application of the policies will break through to gain the rewa rds of leadership. Efforts are the call of the time of the time to develop the right skills for the right people and at the right time. The talent Supply chain of the country aims to attract new businesses into the country as well as expand the already existing ones by the promotion of the delivery system, to strike a balance between the supply and demand of talent to met the requirements for the new economy, build a repository of all programs made available for the business opportunities, develop some measures to analyze the development of the talent supply chain over time. According to UCF, the construction sector of the country suffered huge job loss and it is expected that the sector will find the track again in 2031. The rate of

Healthcare tourism Dubai versus London Research Paper

Healthcare tourism Dubai versus London - Research Paper Example Market Penetration Market experts have predicted a massive projection in the market share of Dubai in the global medical tourism market. It has been reported that in 2010, the total value of the medical tourism industry was to shoot up seven percent in comparison with 2009. It was expected that the total value of the market by the end of 2010 would be Dh 6.1 Billion. Further, in 2014, the government approved the Dubai Medical Tourism Strategy. This suggests the dedicated aggressive marketing done by the industry to have increased presence in the market. It is interesting to note that in the initial years of establishment of the concept of medical tourism, UAE was considered more as a consumer than a service provider. The paradigm shift in the scenario suggests market penetration as an intensive strategy. â€Å"The healthcare services market in the GCC is expected to grow from AED 66 billion (US $18 billion) in 2008 to AED 175-202 billion (US $47-55 billion) by 2020† . Market Development It has been reported that in 2010, Dubai Health Authority entered into a Memorandum of Understanding with Medical Tourism partners across the globe to fortify Dubai’s presence as major medical tourism destination. Dubai hosted the Medical Tourism Congress in 2011. These steps could be analyzed as market development intensive strategies of the Dubai medical tourism industry. There has been substantial improvement in healthcare infrastructure and technology and focused changes in the policies and regulations so as to comply with the market development strategies. Dubai has an investment friendly environment. It has established Health Care Free Zones (Tax free trade zones) and Health Cities.

Rhetorical Analysis Paper - Final Draft Essay Example | Topics and Well Written Essays - 1250 words

Rhetorical Analysis Paper - Final Draft - Essay Example es people that one of the primary steps they can take so as to start taking control of their debts include learning to bring their interest rates down, seeking help through credit counselors as well as protecting the interest rates they have brought down. Suze believes that people can only get out of the rat race by adopting her strategies, which she claims that they outmaneuver credit card companies and assure credit card users that they pay the lowest possible interest rate, for the shortest possible time, while avoiding all of the many snares and traps the card companies lay out for them. In this publication, Suze used numerous rhetorical strategies to achieve the task of appealing to the readers from a logical standpoint and to create a powerful tone that would back up her ideas and opinions. As a matter of fact, this is one of the aspects that made Suze become such a popular financial advisor not only in the USA, but also in other parts of the world. Currently her show on CNBC is watched in various parts of the world and her books have made some of the highest sales ever. As a result of using highly appealing rhetorical strategies, Suze’s financial advice has effectively been passed not only to the American Middle class, but also to the whole generation both young and aged and from all spheres of the world. This paper is going to analyze Suze’s publication rhetorically and quote the prime examples of rhetorical strategies used. Suze rhetorical strategies are evident from the introduction of the column whereby she introduces herself as multi-racial. She presents her originality in a humorous way by saying that her father tells her that she is an American Native, Afro-American as well as a Caucasian American. She does not like to associate herself with any race, a factor that helps her to sell her ideas to people of all origins. She wants to be referred to as an American, a title she appears to be very proud of very much. She says â€Å"I really would rather

Federal Liability Law Essay Example | Topics and Well Written Essays - 1000 words

Federal Liability Law - Essay Example They also started destroying the properties of the Black Americans so that they can accomplish their objections and influence the forthcoming elections. Moreover, they started discriminating in the registration of voting on the basis of color and race. In order to stop the violence of the Ku Klux Klan Act, President Ulysses Grant took power in his hands and implemented the Civil Act of 1871 against the southerners on April 20, 1871. President Ulysses Grant made use of his power and sent federal troops to the south to stop the harassment and slaughtering of the Black Americans. During his period many supporters of the Ku Klux Klan Act were under arrest and prisoned for the massacres they had committed. He also had forbidden discrimination on the basis of color and caste (Kappeler, 2006). According to the section of 1983, if any police officer, government officer, mayor or municipality violates any constitutional law then he will be sued by the citizens. In the past the government and the municipalities could not be sued under the law because they enjoyed immunity. According to the section of 1983, the state enjoys immunity but the municipality and other government parties do not. The Supreme Court has developed various tests to check whether the conduct constitutes the state or the private action of the state officer. These tests include the public function test, the nexus test and the state compulsion test. A policy was established by plaintiff to create municipal liability for the conduct of the police officer. In order to establish municipal liability a police officer must violate a constitutional right. According to the Supreme Court, the failure to train results in deliberate differences. The concept deliberates that indifferences exist when police officers com e in contact with the rights of the people. Therefore various steps were taken by the Supreme Court to reduce the deliberate differences. Training programs

Rhetorical Analysis Paper - Final Draft Essay Example | Topics and Well Written Essays - 1250 words

Rhetorical Analysis Paper - Final Draft - Essay Example es people that one of the primary steps they can take so as to start taking control of their debts include learning to bring their interest rates down, seeking help through credit counselors as well as protecting the interest rates they have brought down. Suze believes that people can only get out of the rat race by adopting her strategies, which she claims that they outmaneuver credit card companies and assure credit card users that they pay the lowest possible interest rate, for the shortest possible time, while avoiding all of the many snares and traps the card companies lay out for them. In this publication, Suze used numerous rhetorical strategies to achieve the task of appealing to the readers from a logical standpoint and to create a powerful tone that would back up her ideas and opinions. As a matter of fact, this is one of the aspects that made Suze become such a popular financial advisor not only in the USA, but also in other parts of the world. Currently her show on CNBC is watched in various parts of the world and her books have made some of the highest sales ever. As a result of using highly appealing rhetorical strategies, Suze’s financial advice has effectively been passed not only to the American Middle class, but also to the whole generation both young and aged and from all spheres of the world. This paper is going to analyze Suze’s publication rhetorically and quote the prime examples of rhetorical strategies used. Suze rhetorical strategies are evident from the introduction of the column whereby she introduces herself as multi-racial. She presents her originality in a humorous way by saying that her father tells her that she is an American Native, Afro-American as well as a Caucasian American. She does not like to associate herself with any race, a factor that helps her to sell her ideas to people of all origins. She wants to be referred to as an American, a title she appears to be very proud of very much. She says â€Å"I really would rather

MANAGING Essay Example | Topics and Well Written Essays - 2750 words

MANAGING - Essay Example The human resource management as a research field describes and deals with the organizational human capital. Wherever, humans are involved, there will be power politics present as well. In this way, the philosophy of postmodernism defines organizations as a setup that is a social entity, and it remains subjected to political forces as well (Jordan & Troth, 2004). The sub-concept of power roles emerged because organizations are powerhouses, and therefore, somebody has to house the power. The operational power of getting things done resides with the middle managers, and the top ones have to operate through them in order to keep moving the organization forwards in strategic terms. The humans have a propensity to watch their self-interest as well. The managers create problems by choosing strategies that cause them to face least amount of pain and struggle. They do not necessarily safeguard and look after the interests of the shareholders that is the prime purpose of their existence (Solansky, 2008). The literature of management calls the abovementioned phenomenon as the agency problem. The agency problem manifests itself when agents do not serve the objectives of their principles. The managers are agents of the shareholders of a specific company, but the former group has to assist the latter one in the process of attaining the goals. The corporate world operates in order to provide dividends to the investors, and the organisations also provide capital gains to the shareholders by increasing the market demand of their shares. The agency problems originates when managers have a belief that they can get away with committing fraud with the investors. The employees develop the tendency to skip and avoid their responsibilities because they might be experiencing psychological contract breach. They attempt to balance out their professional efforts with their current

The bad advice

The bad advice The thirty-fourth president of the United States, Dwight D. Eisenhower, famously stated, You do not lead by hitting people over the head thats assault not leadership. Although, in modern times this statement may seem quite logical, it is interesting to note that in todays world there are still nations that are lead by power hungry politicians who have no interest in the well being of the people that dwell in their impoverished nations. These dictators main leadership tactic is simple: they rule by injecting fear into the masses. The Prince, written by Machiavelli, explores the complicated world of leaders and in the end comes to its main argument that says, it is much more safe to be feared than to be loved, when you have to choose between the two. (Machiavelli, The Prince) While in many cases this may be true, it shouldnt be overlooked that Machiavelli wrote this work hundreds of years ago and as Bob Dylan had so perfectly put it, The times they are a-changin. With modern advanceme nts and the whole world trying to push itself in a new direction, Machiavellis ideas may now become out-dated and flawed. Machiavelli believes that if a leader is loved too much, this allows for the people to have too much power which eventually will result in revolt. Nevertheless, in todays world where democracy in many nations is the norm, being loved by the people has more benefits than being feared; by analyzing recent history one will be able to prove that leading with a more open mind is significantly better then leading people through fear. When referring to the word peace, a few instant political figures come to mind and one of these people is none other than Mohandas Karamchand Gandhi. Not only was Gandhi the political leader of his native nation India during the Independence Movement, but he was also regarded as the spiritual leader. His famous nonviolence practices had inspired independence movements not only in India but in countries all over the world. Gandhi is hailed to be Father of India and his leading practices did not involve any form of force or violence. Instead of using his fist, Gandhi would use his calm personality and persuasive public speaking techniques in order to win over the hearts of the people and lead a nation that was on the course of total destruction to salvation. Machiavelli urged that a leader should have some sort of physical control over the people, but little did he know that hundreds of years later a man by the name of Gandhi would completely shatter the foundations of former leading p rinciples. Gandhi, had famously stated, When I despair, I remember that all through history the way of truth and love has always won. There have been tyrants and murderers and for a time they seem invincible, but in the end, they always fall- think of it, always. This inspirational quote proves that societies created by tyrants will eventually crumble and democracy and peace will forever prosper. In addition, Gandhi was not the first person to introduce the theory of non-violence but he was the first to practice it on such a large scale. By advocating non-violence Gandhi directly contradicts Machiavellis beliefs through the following quote: The science of war leads one to dictatorship, pure and simple. The science of non-violence alone can lead one to pure democracyPower based on love is thousand times more effective and permanent than power derived from fear of punishment.It is a blasphemy to say non-violence can be practiced only by individuals and never by nations which are composed of individuals. Gandhi message to the world is clear and simple: love and peace are far stronger and more effective then fear. Although, Machiavelli wrote in a completely different time period it is clear how Gandhi disproves his theories. (Http://www.mkgandhi-sarvodaya.org/bio_5000/bio5.htm.) If there was a man that was the complete anti- Christ of Gandhi that man would have been named Kim Jong-Il. Kim Jong-Il is the dictator of North Korea which was a country that was founded by his father in 1994. Although, his image inside the North Korean borders may be depicted as saintly, in reality it is the fear of the people he leads that actually give him his prestigious status. Many North Koreans officially refer to him as Great Leader, but if they werent pressured by his tyrannical rule they would most likely come up with different names for him; some of which would not be as pleasant as the name he holds now. Due to his strong grasp and negative influence he holds over his people, his country will never be able to prosper like many powerful democracies around the world. If one were to take a look at some of the most powerful modern nations they would realize that all of them are held together by a strong democratic backbone. The only nation in the modern era that seemed to pr osper even though it was ruled by a dictator was the Soviet Union, but like Gandhi had predicted it eventually collapsed just like all the other tyrannies that came before it. Once again, Machiavellis advice seems to have many flaws if it were to be used in the modern world. Kim Jong-Il is tirelessly trying to create a more powerful nation but is failing to do so because of his corrupt leading techniques. (http://asianhistory.about.com/od/profilesofasianleaders/p/BioKimJongil.htm) Machiavelli had mentioned that a leader can either implement harsh rule or be loved by the people but most likely he cannot be both, however the former ruler of China, Mao Zedong, may have disproved this theory. Mao Zedong was a Chinese revolutionary and at the same time communist leader. With any communist nation, harsh rule and strict policy is a given which makes it difficult for a communist leader to be popular with the people, but Mao Zedong somehow was able to be adored by his followers. To this day Mao is regarded in China as an incredible revolutionary, political mastermind, military genius and overall the savior of China. Many people give Mao credit for taking Chinas mainly agricultural society and transforming it into the economic powerhouse that is today. Although, many people praise him for his revolutionary genius, Mao didnt achieve all his accomplishments through the love of the people. He was in fact still a dictator more interested in the prosperity of his nation rath er than the prosperity of his people. Mao had implemented several political policies and purges which were now estimated to have caused the deaths of roughly sixty million people. Nevertheless, most Chinese people still hailed them as their hero because without him China would have ended up much worse without him. Mao again illustrates how Machiavellis advice does not apply to the modern world. (http://www.marxists.org/reference/archive/mao/) Many different leaders have their own leading styles, but what most modern and successful leaders have in common is that they lead democratic countries where the voice of the people is heard. Of course, there will always be exceptions to the norm such as Mao Zedong, but even he doesnt follow Machiavellis advice. All three figures presented in the earlier paragraphs disprove the idea that Machiavelli created years ago. Works Cited Machiavelli, Niccolo. The Prince. Hertfordshire: Wordsworth Editions, 1997. Http://www.mkgandhi-sarvodaya.org/bio_5000/bio5.htm. MAHATMA GANDHI ONE SPOT COMPLETE INFORMATION WEBSITE. Web. 24 Feb. 2010. . Kim Jong il Biography North Korea. Asian History History of Asia. Web. 23 Feb. 2010. . Reference Archive: Mao Zedong. Marxists Internet Archive. Web. 24 Feb. 2010. .

The Impact Sociological Theories Have on Religion Essay -- Sociology

The Impact Sociological Theories Have on Religion Sociological theories are usually constructed from ideas of early sociologist through scientific research in regards to developing a better understanding of how our social world operates. By gaining this type of knowledge, sociologist can better explain (to those who are interested) the social world that we have grown accustom to, as well as make predictions of how the social world will develop and function in the future. Three are three major categories that are classified under sociological theories: functionalist theory, conflict theory, and symbolic interaction theory. All three of these theories are known to have an impact on social institutions such as families, healthcare, religion, education, mass-media, politics, and economics. The primary focus of this research paper is to assess how the three major sociological theories have influence on religion. Functionalism is a structural-consensus perspective that views society as a system (Stevens, 2008). One of the benefits for functionalism is that can be correlated in almost every kind of system, especially a system that is created for the power of integration, socialization, and legitimization for society. Religion is something that provides individuals with particular morals, values, and guidance to venture through life. Religion is an institution that can provide stability for societies through various religious concepts, and is substantial for the support of social cohesion and order. Many functionalist theories of religion, for example, claim that religion functions in such a way as to integrate societies (McCauley, 1984). There are many types of religion that people practice world-wide such as Christianity, Catholi... ...uis, Missouri: McGraw-Hill . Schaub, E. L. (1920, July). A Sociological Theory of Knowledge. The Philosopical Review, Vol. 29, No. 4, pp. 319-339. Duke University Press on behalf of Philosophical Review. Stevens, W. J. (2008, February 4). Religion: A Functionalist Assessment. Retrieved from Helium.com: http://www.helium.com/items/841304-religion-a-functionalist-assessment Svensson, I. (2007, December). Fighting with Faith: Religion and Conflict Resolution in Civil Wars. The Journal of Conflict Resolution, Vol. 51, No. 6, pp 930-949. Sage Publication, Inc. Wimberley, D. W. (1989, Spring). Religion and Role-Identity: A Structural Symbolic Interactionist Conceptualization of Religiosity. The Sociological Quarterly Vol. 30, No 1. pp 125-142. Blackwell Publishing. Unknown. (n.d.). Retrieved from Forum for Relgion og Identitet: http://identitetogsamfunn.blogspot.com/ The Impact Sociological Theories Have on Religion Essay -- Sociology The Impact Sociological Theories Have on Religion Sociological theories are usually constructed from ideas of early sociologist through scientific research in regards to developing a better understanding of how our social world operates. By gaining this type of knowledge, sociologist can better explain (to those who are interested) the social world that we have grown accustom to, as well as make predictions of how the social world will develop and function in the future. Three are three major categories that are classified under sociological theories: functionalist theory, conflict theory, and symbolic interaction theory. All three of these theories are known to have an impact on social institutions such as families, healthcare, religion, education, mass-media, politics, and economics. The primary focus of this research paper is to assess how the three major sociological theories have influence on religion. Functionalism is a structural-consensus perspective that views society as a system (Stevens, 2008). One of the benefits for functionalism is that can be correlated in almost every kind of system, especially a system that is created for the power of integration, socialization, and legitimization for society. Religion is something that provides individuals with particular morals, values, and guidance to venture through life. Religion is an institution that can provide stability for societies through various religious concepts, and is substantial for the support of social cohesion and order. Many functionalist theories of religion, for example, claim that religion functions in such a way as to integrate societies (McCauley, 1984). There are many types of religion that people practice world-wide such as Christianity, Catholi... ...uis, Missouri: McGraw-Hill . Schaub, E. L. (1920, July). A Sociological Theory of Knowledge. The Philosopical Review, Vol. 29, No. 4, pp. 319-339. Duke University Press on behalf of Philosophical Review. Stevens, W. J. (2008, February 4). Religion: A Functionalist Assessment. Retrieved from Helium.com: http://www.helium.com/items/841304-religion-a-functionalist-assessment Svensson, I. (2007, December). Fighting with Faith: Religion and Conflict Resolution in Civil Wars. The Journal of Conflict Resolution, Vol. 51, No. 6, pp 930-949. Sage Publication, Inc. Wimberley, D. W. (1989, Spring). Religion and Role-Identity: A Structural Symbolic Interactionist Conceptualization of Religiosity. The Sociological Quarterly Vol. 30, No 1. pp 125-142. Blackwell Publishing. Unknown. (n.d.). Retrieved from Forum for Relgion og Identitet: http://identitetogsamfunn.blogspot.com/

Drudging Through Academia: Four Articles :: essays research papers fc

  Ã‚  Ã‚  Ã‚  Ã‚  Reading the four assigned articles, to me, was equivalent to the â€Å"Reading† section of the ACT. Both seem to drag on for what seems like hours and require much re-reading to comprehend the complete message trying to be conveyed. My point is not that these articles are not worth reading. They contain valuable information about a very tough objective in academia today: writing. More directly, their focus seems to be the different methods available to help improve the writing of the up-and-coming writers of today. The only question I pose is whether all of the points presented in these articles pertain to the every day academy. The common point of the articles is clear: they house the authors’ theories for bettering the work of young writers.   Ã‚  Ã‚  Ã‚  Ã‚  The authors of these articles use very persuasive points throughout their individual articles to install their belief in these â€Å"key† elements. Especially evident in the article, â€Å"Inventing the University†, by David Bartholomae, was an arrogant tone toward the â€Å"basic writers† of today’s society. He repeatedly refers to the fact that these â€Å"basic writers† are shut out or do not comprehend the â€Å"privileged language† of the elite group (139). This leads me to believe that the â€Å"basic writers† are unfairly judged simply based on their lack of experience. Being one of these so-called â€Å"basic writers,† I do not especially like my writing being degraded simply because I have a smaller interest in every minuscule detail of academic writing. In â€Å"Building a Mystery: Alternative Research Writing and the Academic Act of Seeking,† by Robert Davis and Mark Shadle, the authors do s omething similar. They bring up the point that most emphasis is put on the research paper while little is put on other projects such as a cultural research project. Such a project would cause the student â€Å"to explore topics of interest and fascination and use a variety of sources to inform projects that combine multiple genres and, in some cases, different media, disciplines, and cultures.† (Davis 431). Also, they assume that nearly all inexperienced writers rely on a type of â€Å"recipe† for research papers and other projects. One could say that this assumption is true since most college students write papers that are cut-and-dry research papers, following exact guidelines set by their instructors. Yet little credit is given to the creativity of these writers, even though it may (and most likely does) exist.

Heart of Darkness and Coppola’s Essay

   Kurtz was the best agent the Company had – and yet his journey has resulted in his oppressive and tyrannical demeanour; and he unleashed his maddened soul unto his surroundings. Kurtz obviously spent much time dwelling on thoughts and attempts to journey into his soul. The fact that he once travelled down the river with his ivory, and yet turned back after miles of travelling depicts his indecisive nature. Marlow realises this, and sees how torn apart the man really is. He realises that Kurtz’s solitude in the wilderness had allowed him to segregate and isolate everything he had known. With nothing to control him and no voices of reason, his journey into his soul in the end, distorted it into a malicious, gluttonous thing, whereby its greed and passions were to become insatiable, â€Å"But his soul was mad. Being alone in the wilderness, it had looked within itself†¦ it had gone mad. † (pg66) As we approach the end of their journeys, we see that Marlow has salvaged himself from insanity and darkness. Kurtz however, cannot retrieve himself, â€Å"The brown current ran swiftly out of the heart of darkness†¦ as Kurtz’s life was running swiftly too, ebbing, ebbing out of his heart into the sea of inexorable time. † (pg68) The use of metaphors and analogous language explicates that the further Marlow and the others depart in the physical journey, the less the likelihood of Marlow obtaining a deleterious soul. However, inversely, the further Kurtz proceeds away from his physical journey, the ‘heart of darkness’ he entitled to himself – the sooner he faces his cessation. He had desecrated his soul, gratified his monstrous passions to the extent where he would now allow his journey to have a path back. This concept is elucidated in the analogy that he had â€Å"kicked himself from the earth†¦ he had kicked the very earth to pieces.. † (pg66). And so the end of Kurtz’s journey occurs, his final words being â€Å"The horror! The horror! † (pg69). He seemingly passed judgement on his actions and life, his ‘journey’ and he deemed it to be horrid. By the end of his journey, Marlow has an altered perception of life. We see that through this spiritual journey he has gained the ability to understand reasons for barbarous actions; a suggestion that it is only through experience and such a journey, that one could ever understand how and why the mind can turn into such a truculent, repugnant thing. Coppola’s Apocalypse Now presents a mission through the Nung River to reach deeper into a jungle. Captain Willard accepts a mission to exterminate Kurtz, a man who implements unsound methods and is accountable for murder. Here Coppola employs a sound technique, the use of music in a minor key to pose an apprehensive sentiment to the mission. Willard formulates an analogy â€Å"never get out of the boat†¦ unless you were going all the way. Kurtz got off the boat†¦ † Willard interpolates to Kurtz’s mental journey, and how Kurtz ‘got off the boat’, and theoretically straight into the arms of the jungle. Kurtz was a man who had extreme potential and ability to reach high ranks within the army. However, he abandoned this and adventured into the unknown and attained new beliefs and ethics, â€Å"the more I read and began to understand, the more I admired him†¦ he could’ve gone for general†¦ but he went for himself instead. † Willard’s understanding of this is one of the primary indications of his commencement towards his own spiritual journey. Kurtz opens opportunities to Willard – by venturing into Kurtz’s foundations he ventures into his own. During this dialogue we see close up camera angles of Willard, sweaty with a torch and black background, giving him a strong look of obsessiveness. Willard then reads a letter from Kurtz, within the letter is a significant passage, â€Å"there are many moments for compassion†¦ there are many moments for ruthless action. What is called ruthless†¦ may be†¦ seeing clearly what there is to be done and doing it†¦ directly. † Kurtz is attempting to postulate reason and justify his ruthless conduct. Following this the boat halts to inspect a native’s boat. During the examination, the soldiers open fire despite the native’s innocence. They discover a girl is still living, and resolve to accompany her to a hospital. Willard however, determines he must continue on his expedition. He deliberately shoots the girl and thus adopts an aspect of Kurtz, â€Å"seeing clearly what there is to be done and doing it. † A median camera shot encompasses the face, neck and torso of the girl, lifeless and inert, revealing and provoking an increased sense of callousness upon Willard’s part. Eventually Willard encounters Kurtz, and he imparts a recount explicating the barbarity of the Vietcong guerrilla forces, â€Å"And then I realized they were stronger than me because they could stand it†¦ men who are†¦ able to†¦ kill – without feeling, without passion, without judgement†¦ † Upon saying this, his face is shadowed; there is no sound but his echoing words reinforcing the dialogue’s intensity. Although Kurtz may have desired strength and mercilessness, the irony and sarcasm of his stories pose another reason as to why he divaricated from the army. The American army has the ability to kill and wage war, and yet American soldiers still hold to moral values that completely contradict their actions, â€Å"we train young men to drop fire on people. But their commanders won’t allow them to write fuck on their airplanes because it’s obscene†¦ † As Kurtz despises such â€Å"lies†, he comes to believe the ability to endure abominable vulgarity shows true genuine strength, and lacks contradictory behaviour. We thus receive reasoning for Kurtz’s journey. Willard then concludes to slay Kurtz, however it is not for the benefit of the army, â€Å"I wasn’t even in their army anymore†¦ I felt like he was up there waiting for me to take his pain away†¦ † As he sees Kurtz, the music begins to play rapidly to produce anticipation. It is a ritualistic slaughter, with constant cuts to a scene of vicious sacrificial killing of a water buffalo by the natives, insinuating Kurtz as a false deity, having an erroneous journey. He is deservingly being slaughtered like an animal, sacrificed back to his jungle. Kurtz’s last words are â€Å"The Horror, The horror. † Here we perceive an acceptance of iniquity in a human’s soul, the ‘horror’ that can arise when a man delves into his soul, and depraves it through attempts to monopolise it. As Willard exits from slaughtering Kurtz, he has been established as the native’s ‘new deity’. Undershot camera angles endorse Willard’s superior status, his face is smeared in mud and his body is profaned with blood. The music is disturbing (producing an anticipative mood) as he progressively walks through the sea of people. There is the prospect of Willard continuing in Kurtz’s footsteps. However, he advances to his boat. It was through this journey that he was able to comprehend Kurtz’s actions. But Willard himself did not falter over the edge into insanity. The journeys in this case show us that placed into the right scenarios, there does sleep a suppressed greed and insanity in every soul that has the chance to escape if delved into. However, as we can see from Marlow and Willard’s examples, this can be understood and the unleashing of such evil can be avoided. Coppola and Conrad both used their techniques to show this concept and those concepts relating to it. Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Joseph Conrad section.

Comparison of Ifrs and Us Gaap Essay

Presents the key similarities and differences between IFRS and US GAAP, focusing on the differences commonly found in practice. It takes into account all standards published up to August 2007. IFRS Pocket Guide 2006 Provides a summary of the IFRS recognition and measurement requirements. Including currencies, assets, liabilities, equity, income, expenses, business combinations and interim financial statements. Understanding financial instruments – A guide to IAS 32, IAS 39 and IFRS 7 Comprehensive guidance on all aspects of the requirements for financial instruments accounting. Detailed explanations illustrated through worked examples and extracts from company reports. Contents Page Preface How to use this publication Summary of similarities and differences Accounting framework Financial statements Consolidated financial statements Business combinations Revenue recognition Expense recognition Assets Liabilities Equity Derivatives and hedging Other accounting and reporting topics Foreign currency translation Earnings per share Related-party disclosures Segment reporting Discontinued operations Post-balance-sheet events Interim financial reporting 3 4 12 13 20 25 30 34 39 50 58 59 62 62 63 64 65 67 67 68 69 Index Similarities and Differences – A comparison of IFRS and US GAAP – October 2007 Contents 1 Preface Preface One day we may not need to produce this publication because the world’s capital markets will be using one accounting framework, and there will be no need for a comparison between two sets of standards. However, there is much to do before this can become reality. The International Accounting Standards Board and the US Financial Accounting Standards Board have been committed to converging IFRS and US GAAP since the Norwalk Accord of 2002. Many commentators have called for convergence to simplify financial reporting and reduce the compliance burden for listed companies, especially those with stock market listings in more than one jurisdiction and those who participate in cross-border, capitalmarket transactions. A major step in the movement to one set of global accounting standards is the Securities and Exchange Commission’s 2007 proposal to drop the requirement for a US GAAP reconciliation by foreign private issuers that prepare their primary financial statements under full IFRS. Another significant step is the 2007 SEC Concepts Release on allowing domestic US registrants to use IFRS as an alternative to US GAAP. These potential changes, if they come to fruition, will significantly alter the international landscape of accounting. US capital-market participants have already started to show a much greater interest in IFRS, realising that it may replace US GAAP as the accounting language underlying future financial reporting and capital-market activity. This will not happen immediately.

Learning Team Analysis

Learning Team C, in the Leadership Theories and Practice course, consists of five members. Each member possesses their own learning style. These learning styles translate into specific leadership behaviors and practices. The differing leadership styles of the team members reflect established leadership theories studied in the course. Team members participated in the Pearson/Prentice-Hall Self-Assessment Library Website (University of Phoenix, 2011) leadership assessments that rate the members’ use of power, team skills, and conflict handling styles. The information gleaned will assist team members in understanding the potential impact of the differing leadership styles on team effectiveness. Beth’s Analysis Team member, Beth Calvano, scored a 107 on the How Good am I at Building and Leading Teams. This is a high score and shows that Beth will be a strong team member. For the What’s my Leadership Style assessment Beth scored an 8 on the concern for people section and a 17 on the task section. The scores are high and reflect a positive concern for teammates and a task oriented teammate. On the What’s my preferred Conflict-Handling Style quiz, Beth’s highest scores were in collaborating (19), accommodating (19), and compromise (19). The What’s my Preferred Form of Power assessment shows that Beth prefers the expert and referent forms of power. Beth’s leadership style reflects the Theory Y portion of the Theory X and Y theory of leadership. Her high scores on the learning team building assessment, in the concern for people and task sections, shows her ability to care for others and still accomplish the task. Beth’s conflict-handling style shows high scores for collaborating, accommodating, and compromise, three very significant factors for effective teamwork. The fact that her preferred forms of power are expert and referent lends itself to that theory of leadership. She tends to be an expert in her field, but will ask questions and educate herself on subjects with which she is not familiar. Her preference for referent power ensures her strong interpersonal connections with teammates (Hughes, Ginnett, & Curphy, 1995). Because of the contemporary use of knowledge-based learning in organizations, Theory Y is an effective leadership style (Kopelman, Prottas, & Falk, 2010). Beth’s leadership style should impact the team positively. Mark’s Analysis Mark’s score of 79 on the assessment of â€Å"How Good Am I at Building and leading Teams† places him in the second quartile for potential leaders. Although a higher score was anticipated, responses to key questions pertaining to his leadership style indicated he would rank somewhere in the mid to upper segment of candidates that would build and lead the team. Mark’s leadership style was assessed to be in the upper ranges with respect to concern for people and task achievement. This indicated an ability to balance his orientation for task/people. This leadership style is said to be engendering to others and is reflective of an individual who accepts challenges and focuses on achieving tasks. Overall Mark should have a positive effect on the team. He may not be the designated leader initially, however he has skills sets which are supportive and if needed could evolve into a leadership role which would assure the team of continuous quality in structure, production and an atmosphere of motivation, collaboration and mutual respect and accountability. Sharra’s Analysis Team member, Sharra Jones, scored an 85 on the How Good am I at Building and Leading Teams. This score places Sharra in the second quartile which means she can be a strong team member. For the What’s my Leadership Style assessment Sharra scored an 8 on the concern for people section and a 9 on the task section. The scores are in the middle range, which means that the concern for people score is on the higher end and the score for task oriented is on the low- high end. Sharra has great concern for people, but she can also be focus on the task that is set before the team. On the What’s my preferred Conflict-Handling Style quiz, Sharra’s highest scores were in collaborating (16) and compromise (16). The What’s my Preferred Form of Power assessment shows that Sharra prefers the expert, legitimate, and referent forms of power. Based on the results from each assessment, Sharra’s leadership style falls under contingency theories. Contingency pproach is that the leadership style is based on the situation the leader is in (Fiedler & Garcia, 1987). Sharra’s scores high score in the concern for people helps her to adapt to people needs which is similar to adapting leadership styles to fit the situations. The ability to collaborate and compromise makes Sharra an effec tive team player. She is willing to do what it takes to make sure the team task is completed. Her preferred forms of power also show that she will have a strong and effective impact on the team, because she would be consider an expert in her field and is willing to share and help other to achieve what she has achieved. Ryan’s Analysis Leadership is a facet of my professional life that has always been a challenge to me. Until I entered into my present position, I rarely thought about leadership in anything greater that a Transactional level (Burns, 1990). Being in education, when I was working with student in the classroom, or athletes on the field, I see that while I was being more Transformational, there was still a Transactional underpinning to the entire relationship. Stepping in the a leadership position within the Curriculum and Instruction Department in the school district I work in brought an entirely new perspective on leadership. Honestly, I wish that I had taken this class and these assessments before undertaking this role. According to the questionnaires, I scored a 102 in the â€Å"How Good Am I at Building and Leading a Team? † This places me within the top quartile. What strikes me as interesting is that once I received the results of this survey, it made the results from the next screening more understandable. The â€Å"What’s My Leadership Style? † assessment showed an almost even distribution between my concern for people and my concern for the task. My scores were 11 and 12 respectively. According to the analysis, this places me in the category of leadership that is most versatile in any profession. From there, the â€Å"What’s My Preferred Type of Power? † survey came back with some interesting measures. Within five-tenths of a score, I had three power types tied for the highest. The first was â€Å"Legitimate† with a score of a 5. Next were â€Å"Expert† and â€Å"Referent† respectively with scores of 4. 7 and 4. 5. The screening was completed with the â€Å"What is my Preferred Conflict-Handling Style? † This measure returned with similar outcomes to the previous measure. According to the results, three styles came in close to each other. These were â€Å"Collaborating† with an 18, â€Å"Compromising† with a 17, and â€Å"Accommodating† with a 15. Oddly enough, this left me with more questions than answers from when I started. As much as I strive to be a Transformational Leader in practice, I would look at these quantitative results as moving somewhere in between Transactional and Transformational (Burns, 1978). However, these two categories are fairly generous in their latitude and approach to delineating leadership styles. Manz and Sims (1991) offer a little more depth in description of leadership styles with their four categories, or styles, of leaders. As with the Transactive/Transformative dyad, I found myself striving to be the SuperLeader these two researchers describe. However, and honest assessment of qualitative, anecdotal experiences combined with the quantitative data listed in the previous paragraph would more than likely place my style on the border between Transactor and Visionary Hero. Perhaps the borders between these six different leadership types discussed bear more scrutiny once the types, themselves, have been clearly established. Like practitioners of the hard sciences, it is the borders between things where activity is at its greatest. This is where geologists and ecologists thrive. Physicists yearn for the borderlands of the known and the theoretical to see what is truly there. For leadership, both general and individual understanding, the borders between styles is where more concentration, at least for me, is needed. This is where I see my leadership style flourishing and thriving. Here is where I can authentically cultivate and unique style to leadership with different individuals, and with various groups. However, the one issue I must maintain a situational awareness of is Situational Leadership (Hersey & Blanchard, 1995). In order to maintain a transformative stance, authenticity is a premium that cannot be sacrificed. As such, I must negotiate the situation within the acceptable limits I have put in place within myself. This awareness can only come through experience and engaged reflection after the fact. Phyllis’ Analysis This is a group that consists of five (5) team members, which will reflect five (5) different personalities and five different backgrounds. Each team member posses his or her own particular leadership style, which reflects in their assessments. I began to reflect back on my shift in roles. As I think back on my transition from a follower, to a supervisor, and to my current position as a manager, I realized those were very difficult periods for me. I knew that as time progressed I would have learn how to change the way I viewed things as well as how I reacted to certain situations. According to Avolio, Yammarino (2008), â€Å"Leadership involves the ability â€Å"to influence, motivate, and enable others to contribute toward the effectiveness and success of the organizations of which they are members† (pg 318). I completed the assessments and the majority of what the assessment revealed had a lot of relevancy. The first assessment I completed was, How Good am I at Building and Leading Teams. I scored 100. According to the score I received reflected I was a strong team member. The next assessment I completed was What’s my Leadership Style. I scored an eight (8) on the concern for people, which was a high score according to the assessment and I scored a thirteen (13) on the concern for task, which was also high. According to the assessment the scores in these two particular categories relayed balance, indicating that on a weighted scale I would equaled out. Next, I completed What’s my preferred Conflict-Handling Style. This assessment reflects more of the leadership traits I utilize. The two areas I scored the highest was collaborating and compromising receiving a score of sixteen (16) in both areas. I received a score of fourteen (14) on accommodating. In the areas of competing and avoiding, I received the same score of eleven. The last assessment I completed was What’s my preferred Type of Power. The scores I received are: Reward 3. 7; Coercive 2- I found to be the most accurate; Legitimate 4. 2; Expert 5; Referent 3. 2. After completing the assessments, the leadership theory I display would be more of transformational. Subordinates need to feel valued and given a broader look into their job. To praise them in public motivates and builds their confidence. Wren (1995) stated, â€Å"There has to be structure in leadership. The leader needs to be to explain the task to the subordinately letting them know exactly what it is they would have them to do. Subordinates will be inclined to do as they have been instructed by the leader (â€Å"that is good follower acceptance and loyalty†) (pgs. 96-97). References Burns, J. (1978). Transactional and transformational leadership. In J. Wren (Ed.) The leader’s companion: insights on leadership through the ages (pp.100-101). New York: Free Press. Fiedler, F. E., & Garcia, J. E. (1987) New approaches to effective leadership. New York: John Wiley. Hersey ,P. & Blanchard, K. (1995). Situational leadership. . In J. Wren (Ed.) The leader’s companion: insights on leadership through the ages (pp.207-211). New York: Free Press. Hughes, R., Ginnett, R., & Curphy, G. (1995). Power, influence, and influence tactics. In J. Wren (Ed.) The leader’s companion: Insights in leadership through the ages (pp. 339- 351). New York, NY: The Free Press. Kopelman, R., Prottas, D., & Falk, D. (2010). Construct validation of theory X/Y behavior scale. Leadership & Organizational Development Journal, 31(2), 120-135. Retrieved from ProQuest database. Manz, C. & Sims, Jr., H. (1991). SuperLeadership: beyond the myth of heroic leadership. . In J. Wren (Ed.) The leader’s companion: insights on leadership through the ages (pp.212- 221). New York: Free Press. University of Phoenix. (2011). Pearson/Prentice-Hall self-assessment library web site. Retrieved from https://ecampus.phoenix.edu/secure/aapd/SAS/ROBBINS sal3v/sal3v3web.html

HR Strategy Essay Example | Topics and Well Written Essays - 5000 words

HR Strategy - Essay Example It meant laying off part of the work force, sometimes indiscriminately as far as the employees’ functions were concerned, amounting to a hermorrhage of critical talent the company sorely needed to recover. This time around, during the financial crisis of 2007 and the subsequent recession, human resources managers are approaching their task of rationalizing their company’s workforce with a greater view towards the subsequent repercussions. This paper shall examine how human resources planning, flexibility, and recruitment take place in the context of an economic recession. According to Goss, recessions and trade crises enhance the challenges of the international competitive environment. Emphasis in planning shifted to survival mode and generally aimed at coping, resuting in downsizing, finding greater efficiencies, building ‘leaner and fitter’ organizations. It meant lay-offs, rethinking production processes and rationalizing them, and improving managerial control mechanisms. Industries undergo a â€Å"shake-out† where some leading companies, because they were debt-ridden, fall out, new leaders (usually those less leveraged and more cash-rich) emerge, and the fittest who survive move up. Emphasis was placed on value in all expenditures. Clements reported on the result of a recent survey conducted among HR managers, directors and professionals. Some firms saw opportunity in the crisis situation, and aimed not only at coping but in taking advantage of the situation to restructure and consolidate for the eventual recovery which is sure to happen sooner or later. Organizations in general became flatter, with emphasis placed on flexibility, adaptiveness and change, decentralization and devolution of responsibility to cost and profit centres, and a hard look at the strengths and weaknesses that impacted upon the effectiveness of the organization. Management of people tended towards greater participation and commitment,

Who are the main actors and stakeholders in US-Mexican drug problem Essay

Who are the main actors and stakeholders in US-Mexican drug problem - Essay Example The toll of drug-war related deaths has reached 28,228 since January 2007, as based on data analysed by the University of San-Diego Trans-Border Institute taken from Agencia Reforma news group. It is a war fought with the help of 45,000 soldiers and 5,000 federal forces in 18 states where trafficking groups are trying to get access to the US market for selling drugs as there is total prohibition on the sale of drugs in the US. There has been recurrent flow of arms to the South while cartel-linked crime has been heading towards North (LAT 2010). One of the main stakeholders in the drug trafficking, the US, is not recognising the ill-effects of the war between the illicit stakeholders and the active players, namely the Mexican government, the US government and the press waging a collective war against the traffickers. In stead of rebuking Hillary Clinton on her remarks that violence in Mexico has grown to such proportions as total insurgency, the President Obama should pay urgent attention to the happenings by calling a meeting to discuss the repercussions of increasing violence with the members of his national security team and outside experts (Carpenter 2010). Other actors and stakeholders in the US-Mexican drug problem include the media reporters bravely involved in covering the activities of drug cartels. Drug mafia has waged a counter-war against reporters killing more than 30 journalists since 2006. Working conditions for reporters are not better than they are facing in countries like Iraq, Sudan and Afghanistan. Media has been forced there to play the role of a silent spectator by not prominently covering the activities of drug mafia. The intimidation of the media has crossed the limits to the extent that in one of the editorials El Diario, the main newspaper in Ciudad Juarez, the centre of violence in Mexico’s drug war, has sought advice from traffickers on what to publish and what not after the traffickers killed one of

Chick-fil-As Article Example | Topics and Well Written Essays - 750 words

Chick-fil-As - Article Example set political or ethical agenda in varied business processes like the recruitment of employees, the selection of business timings and holidays, the choice of social causes and charities that a business intends to support, etc. However, when it comes to the external environment impacting a business, especially the directly interactive external business environment comprising of customers buying goods and services from a business, going too ahead with political views may harm much. The recent expression of the Chick-Fil-A President, Dan Cathy, regarding gay marriages on a radio show is a classic example of a business going wrong in the area of ethical views (McGregor 2012). Chick-Fil-A is a business that has been known to incorporate traditionally Christian values in the way it operates (McGregor 2012). The Chick-Fil-A outlets remain closed on Sundays; the company has been known to extend substantial donations to Christian groups and organizations, the company is totally debt free, and its President Dan Cathy has been known to express commitment to Christian views on marriage, although in a politically correct and restrained manner (McGregor 2012). However, in a recent radio show, Dan got a little carried away with the expression of one’s commitment to the conventional Christian idea of marriage and blamed a section of the society with specific sexual orientation of being arrogant and audacious (McGregor 2012). There is no denying the fact that while doing so, Dan Cathy showed a total lack of concern for the external environment influencing one’s business, of which the customers do constitute an integral part. It is a known fact that all the outside factors that could influence an organizations business constitute the external environment for a business. Besides, customers represent the most important aspect of the directly interactive external environment. Businesses need to be careful in issuing statements regarding specific groups of persons as such remarks

Scope of marketing Essay Example | Topics and Well Written Essays - 1500 words

Scope of marketing - Essay Example See graph l Graph I When price is increased, seller would want to sell more because it will be more profitable. However we will find that consumer will buy less because in the increase in price. Consumer may look for substitute product for bread which could be cheaper. While the demand curve goes downward when the price goes up, the reverse happens with the supply curve. In the diagram left, let us take for example that price of bread goes further higher from $3 to $4, the seller will be more than willing to sell at a higher price because it will be more profitable but as shown above demand for the product is low. The effect to seller and employment. The seller cannot afford to sell at lower price because it will incur losses. At this point, the seller will think of ways to cut on the cost of production. One of these is to reduce the number of personnel employed in the bakery. If the reduction of employment happens to all the bakeries in the country, the magnitude of unemployment wil l be another problem of the economy. How to increase demand. If the price increase is inevitable, there are ways to increase demand for the product. One way is to do a little market in tricks. A bakery in our place created the interest of customers when it announced a big sales discount on breads before closing the store. It may also work if you use catchy phrases like â€Å"limited supply only†, or perhaps by extending extra services to customers. Things may work well if you sell the brand to customers to gain loyalty. Emphasize on the convenience of eating bread because you can take bread anywhere like making it into sandwiches and eat it as against rice that needs a setting first. 2. The marketing of the product becomes difficult even when there is enough supply because of some factors, such as consumer preferences and expectations. Let us remember that there are available substitutes for the product, and so when the price of bread becomes too high, consumer will think of ways to economize, for example, rice or cereals for breakfast. Substitute goods can be used in place of another, corn or beans perhaps. And maybe the best argument for this is the price. The price is the best indicator for demand. Their demand for bread decreases because consumers economize on their consumption. 3. Potential market. Potential market is a set of consumers who have expressed a desire for the product or market offer. Potential market means a set of consumers who profess some level of interest in a designed market offer. (Lake, Laura n.d. ) Available market. It is differentiated from potential market, because available market means potential costumers qualified on the basis of his/her buying authority, and willingness to buy. By this we make a segmentation of consumers by classifying them into income groups. Target market. Target market has similarity of approach with available market because here, the marketer focuses on a specific market. But the difference is that th e marketer does not exclude people who do not fit into the criteria from buying the product. . For example, our company could choose to market to homeowners between the ages of 35-65 with incomes of $150,000+ in certain area in California. To classify the market further, the company could choose homeowners who are renting, or do not own a house and lot. When we have a defined market, it is easier to market the company ,for example, in defining our target market, we will take into consideration not only those who have the need for the condominium but

Apple Financial Accounting Case Study Example | Topics and Well Written Essays - 1250 words

Apple Financial Accounting - Case Study Example Paragraph no. 6 of Statement of financial Reporting Standards no. 48 states the criteria for recognizing revenue when right of return exists states that all the following exists: a) The seller's price to the buyer is substantially fixed or determinable at the date of sale, b) The buyer has paid the seller, or the buyer is obligated to pay the seller and the obligation is not contingent on resale of the product, c) The buyer's obligation to the seller would not be changed in the event of theft or physical destruction or damage of the product, d) The buyer acquiring the product for resale has economic substance apart from that provided by the seller, e) The seller does not have significant obligations for future performance to directly bring about resale of the product by the buyer, f) The amount of future returns can be reasonably estimated. This standard further states that the related sales and cost of sales not recognized at the time of the sale shall be recognized either when the return privilege has substantially or if those conditions are met whichever arrives first1. Further, the MacObserver article dated April 22, 2004 entitled TMO Reports - Apple Shareholder Meeting: Board of Directors & Auditors, In; Exec Salary Cap, Out(Chaffin, 1) stated that Apple Inc. retained its current external auditors, KPMG for the year 2004. This shows that the external auditors and Apple had complied with the engagement conditions established by both parties. In addition, KPMG continues to do other non -auditing jobs for Apple, Inc. KPMG continues its management advisory services and other related accounting services to Apple. This only shows that the client - auditor relationship between Apple, Inc. and KPMG is beneficial to both parties2. II. Bring summary of the firm chosen. Apple computers was founded by Steve Jobs. He had worked hard to produce a product that tower over its competitors in the computer industry. He wanted to invent an insanely great computer. Apple computers were then born. It continued to make revolutionary advances by introducing newer and better products. Apple is popularly known for introducing the first personal digital assistant called Newton. Its failure was successfully replaced by the Palm Pilot. This was an instant hit to the general public. Likewise, another Apple product, Mac, was also a very profitable success. The Mac clearly overpowered its competition in the computer market segment3. Currently, the company has been generating net profits amounting to $3,496 million as of October 2007. Likewise, the company generated net income amounting to a lesser $1,989 for the year October 20064. Apple has many strategies implemented to maintain its lead in the computer sales segment. The company even offers low monthly payments, defe rral of principal amounts due and other special offers to increase its sales and offers to keep its top spot in the computer world. The company also offers lease programs for people who cannot yet pay cash up front5. III. Subsections a. How does the firm classify and account for the rule Apple, Inc., is firm in its stand to classify and account for revenues in accordance with statement of financial accounting standards no. 48. One logical reason for this is that that external auditors, KMPG, would not back out from their yearly audit