Professional Research Alchemist Inc

Specifically, it says that the existence dad et of the termination plan (I. E. The communication date) occurs when the following critic aria have been met and communicated to employees: (1) management have committed to the term nomination plan, (2) the plan identifies which employees will be terminated and the expected com lotion date, (3) the plan establishes the benefits arrangement in sufficient detail, and (4) it is unlike Ely that the plan will be withdrawn.In this case, termination plans exist for Plant A and B noon management employees on August 15, 2004 because on this date, each termination plan (1 ) has been approved by the board, (2) identifies the employees to be terminated, (3) identifies the b infinite paid per employee, and (4) is unlikely to change. In other words, August 1 5, 2004 is the communication date for the management termination plans for both Plant A and Plant B.FAST ASS 42010258 then indicates that if employees will not be retained to r ender service beyond the minimum retention period (I. E. The legal notification period d), then a liability for the termination benefits shall be recognized at the communication date. I n accordance with 42010305, this liability should be measured at its fair value at the communicate ion date.Thus, the termination benefits for Plant A management employees, who will not be retained past the day notification period, should be recorded as a liability on August 15, 2 004, measured at the fair value of the benefits as of August 15 Using the example from FAST ASS 42010553, We find that we can multiply the $5,000 per employee by the number Of term anted employees who are expected to remain at the termination date in order to estimate fair v alee.The expected transaction could be as follows: Termination Benefit Loss Termination Benefit Liability FAST ASS 42010259 States that if employees are required to provide service u until they are terminated in order to receive termination benefits and will be retain De t o provide service beyond the minimum retention period, then a liability for the terminate ion benefits should e measured at the communication date. According to FAST ASS 42010306, t his liability should be measured based on the fair value of the liability as of the terminate on date and should be recognized ratable over the future service period.This applies to the term nation plan at Plant B, where management desires to retain the management employees past the day notification period. Thus, Alchemist should measure a liability for the Plant B management termination benefits on August 15, 2004 and this liability will be measured at TTS fair value as of December 30, 2004 (the termination date). Using the example in FAST ASS 42010555, we find that the fair value of the liability for the termination plan at Plant B can b e found by using an expected present value technique.Furthermore, the liability should be recognized ratable by Alchemist in each month during the future service perio d (the daddy period ended 12/30/2004). Now that we have addressed the termination benefits to management e employees, we need to address the severance benefits to management employees at Plant A and B. For the severance benefits paid to management, FAST ASS 71210052 indicates that the benefits fall under the â€Å"contractual termination benefits† literature because the benefits a re required if a specified event, such as a plant closing, causes employees to be involuntarily t ruminated.FAST ASS 71210252 then indicates that an employer who provides contractual term nomination benefits should recognize a liability and a loss when it is probable that employees will be entitled to benefits and the amount can be reasonably estimated. In this case, It is probe blew that the liability has been incurred on August 15, 2004 because the termination Of the plant m management is almost retain and the board has stated that the severance benefits will be provided. In addition, the loss can be reasonably estimated because the benefits are outlined by the employ e benefit website.Thus, Alchemist should recognize a loss and a liability for the management Severna CE benefits on August 15, 2004. In accordance with FAST ASS 71210252, the liability and loss shall include the amount of any lumps payments and the present value of any e expected future payments. The general transaction is shown below: Severance Benefit Loss Severance Benefit Liability Early Termination of the Lease We were then asked to address the appropriate accounting treatment for the early termination of the lease.FAST ASS 42010251 1 indicates that costs to terminate e an operating lease can include costs that will continue to be incurred under the lease control act when there is no economic benefit to the entity of the lease. This applies in the case of Alchemy SST, who is terminating the use of the plant, but is unable to cancel the operating lease. F CAB ASS 42010308 then states that a liability for th ese incalculable operating lease co SST should be recognized at the causes date.Furthermore, FAST ASS 42010308 and 4201 309 indicate that the fair value of the liability at the causes date should be deter mined based on the remaining lease rental payments, adjusted for any prepaid or deferred items, and reduced by estimated sublease rental payments that could be reasonably obtained (whet her or not the entity enters the sublease). For Alchemist, the causes date is December 30, 2004. Thus, on December 30, 2004, Alchemist would recognize a liability equal to the fair value e of the remaining lease payments ($4 million per year) reduced by the estimated subs ease payments ($1 million per year) as of December 30th.The transaction would be as follows: Rental Expense Rental Liability Other Costs (Plant Security Cost) Lastly, we were asked to address the appropriate accounting treatment for the e security costs associated with protecting plant B premises. FAST ASS 420102514 and 4 20102515 give us a guideline for the recognition of other costs (e. G. Plant security costs) associated with an exit or disposal activity. Since Alchemist anticipates hiring plant securities fate r plant Bi's termination, the estimation of the cost is regarded as a liability and should be recognized in the period when the guarding service is received.In addition, FAST ASS 4201030 10 indicates that such liability shall be measured at its fair value in the period it is incurred . That is, Alchemist should recognized the incremental cost of $1 after December ere 30, 2014 when the plant B is closed. Disclosure As stated in FAST ASS 42010501, all events related to exit or disposal activities shall be disclosed in notes to financial statements. Therefore, the amount expected to be incurred in connection with employee termination benefits, contract termination costs, a ND other associated costs should be disclosed accordingly.To be more specific, the total amount e expected to be incurred, the amou nt incurred in this period, and the cumulative amount incur red to date associated with contractual termination benefits, the operating lease costs, as well as the plan t securities cost, should be disclosed in notes to financial statements. Literature Appendix: Employee Termination Literature 420 Exit or Disposal Cost Obligations 10 overall General 42010051 The Exit or Disposal Cost Obligations Topic addresses financial accounting an reporting for costs associated with exit or disposal activities.An exit activity in eludes but is not limited to a restructuring 42010052 Those costs include, but are not limited to, the following: a. Involuntary employee termination benefits pursuant to a onetime benefit arrangement that, in substance, is not an ongoing benefit arrangement or an individual deferred compensation contract b. Costs to terminate a contract that is not a capital lease c. Other associated costs, including costs to consolidate or close facilities and relocate employees. Tran sactions 42010153 The guidance in the Exit or Disposal Cost Obligations Topic applies to the following transactions and activities: a.Termination benefits provided to current employees that are involuntarily terminated under the terms of a benefit arrangement that, in substance, is not an ongoing been fit arrangement or an individual deferred compensation contract (referred to as onetime employee termination benefits b. Costs to terminate a contract that is not a capital lease (see paragraphs 420102511 through 251 3 for further description of contract termination costs and paragraph 84030401 for terminations of a capital lease) c. Costs to consolidate facilities or relocate employees d.Costs associated with a disposal activity covered by Subtopic 20520 . Costs associated with an exit activity, including exit activities associated wit h an entity newly acquired in a business combination or an acquisition by a interoffice entity OneTime Employee Termination Benefits 42010254 An arrang ement for onetime employee termination benefits exists at the date the plan of termination meets all Of the following criteria and has been com enunciated to employees (referred to as the communication date a. Management, having the authority to approve the action, commits to a plan n of termination.

Comparing and Contrasting “The Necklace” and “The Gift of the Magi” Essay

The main character in The Necklace’s, and the main character in The Gift of the Magi’s, personalities differ from one another vastly. In The Necklace, the main character Mathilde Loisel is an ungrateful middle class woman who seeks riches and admiration. Alternatively, the main character in The Gift of the Magi, Della Young, is compassionate and works very hard to buy her husband a present, and ultimately, selling the one thing that was more precious to her than anything else, her hair. Mathilde is selfish, and when her friend, Madame Foreister is sympathetic enough to let her borrow her jewelry, Mathilde asks rudely, â€Å"Haven’t you anything else?† (Maupassant,  ¶39). In contrast, Della is very appreciative when she receives a hairpin, and is very unselfish when giving away her hair to buy a present for her husband. Mathilde and Della are also both remotely poor. In the beginning of The Necklace, Mathilde and her husband were pretty well off, not too rich, and very simple. But at the end of the story, they are dirt poor, having spent 10 years paying debts. On the other hand, Della started out fairly poor, only being able to gather $1.87 for a Christmas present, but enjoyed life all the same. These two women are also unlike one another because of how they treat their husbands. When thinking about what to get her husband Jim, Della thought, â€Å"Something fine and rare and sterling–something just a little bit near to being worthy of the honor of being owned by Jim.† (Henry,  ¶6) This quote shows how much Della loves her husband, and how she thinks it is the best thing in the world to be his, and to be married to him. Meanwhile, instead of feeling like her husband â€Å"won† her heart, Mathilde feels like she settled for him. She shows these feelings for her husband when O. Henry writes â€Å"†¦and she let herself be married off to a little clerk in the Ministry of Education.† (Maupassant,  ¶1). Madame Loisel also does not show gratitude towards her husband when he acquired the tickets to the party, and when he spent all that money buying her a dress when he really could have bought something for himself. On the other hand, Mrs. Young is very flattered when her husband buys her a present, even one that she has no use for. Both The Necklace’s, and The Gift of the Magi’s, endings are ironic. In The Necklace, Mathilde and her husband spend most of their young life paying off a huge debt because of a diamond necklace that she had lost. 10 years later, she ran into the friend from whom she borrowed the necklace from, and found out that the necklace they thought was thirty-six thousand francs was only five hundred. The Gift of the Magi ended in a more comical irony than The Necklace’s cynical irony. Della had cut her long, lushes hair to buy Jim a chain for his pocket watch, and Jim sold his prized pocket watch to buy Della a lavish pin for her hair. The Young couple didn’t mind that they both bought something the other one no longer needed, they were just happy to have each other. People are confronted with choices every day, and in The Necklace by Guy De Maupassant and The Gift of the Magi, by O. Henry, the main characters make subconscious choices to act selfish, or to act grateful.

Biological criminal behavior

Andrea Yates had battled with postpartum depression for years and on June 20, 2001, she drowned all five children in the bathtub of her home. Ultimately the underlining cause of her actions was caused by postpartum psychosis that was triggered by Andrea’s improper use of her medication, failure to adhere to her doctor’s advice after treatment, and her lack of knowledge of coping techniques commonly used by women who suffer from postpartum depression. Postpartum depression can take up to a year after the birth of a child before the mother would even notice the signs of depression and in Yates’s case if left untreated can have a tragic affect on the person and everyone around him or her. A psychopath is someone is has a mental disorder or display violent behaviors. A psychopath also has a personality order and loves to manipulate others, lacks empathy of others, emotionless, and fearless. There is nothing that scares them, there are four subtypes of psychopaths. The first one is a Primary Psychopath, this type of psychopath does not care about punishment or disapproval, and they inhibit their antisocial impulses. A word that means the same to the normal person does not mean the same to him or her, they think very different from the way that normal people do, which is referred to as â€Å"semantic aphasia.† The Secondary Psychopaths, these types of psychopaths are not afraid to take risks of any kind, stress reactive, worry a lot, guilt-prone. These types of psychopaths worry more than the average person. A Secondary Psychopaths, are adventurous, and play by their own rules, they try to avoid pain and cannot resist temptation. Distempered Psychopaths are those that go into a rage very quickly. This type does not usually happen with women, it is more of the men who it mainly happens to. The men who are distempered psychopaths have a high sex drive and get a high off excitement. Charismatic Psychopaths are very charming and gifted this is how they become very good manipulators, fast talkers can persuade others out of anything. A psychopath has always existed, for many, many years. They have existed in many forms and fashion so most people would never know who is a psychopath, until he or she has  encountered one. Although there are four different types of psychopaths, they lack empathy for others and are incapable of feeling remorse for anything or anyone. Psychopaths view the world by, being selfish and not showing any concerns for the safety or welfare of others, they do not care about anyone even friends are family. This type of behavior describes Andrea Yates mental instability at the time she murdered her children. Andrea Yates experienced some postpartum depression after the birth of her fifth child, after the murder of her five kids the prison professionals diagnosed her with insanity and postpartum depression. A genetically induced psychotic behavior is another cause for Yates murdering her children, without any type of remorse. Genetics also played a part in her psychotic behaviors, there was a history of mental illnesses that ran in her family. Yates’s brother suffered from a bipolar disorder and two other siblings suffered depression. When Andrea father passed away, she became even more depressed, she stopped doing the things that should would do normally to take care of herself as well as her kids. Andrea developed postpartum, she began to hallucinate about stabbings (Mclellan, December 2, 2006), and started pulling out her hair. The things that she thought that she was seeing and hearing was not true it was just in her head. Genetic Evidence In the case of Andrea Yates, the question of whether she had a genetic mental illness or defect or was it simply caused by postpartum depression the answer is both. Andrea Yates has a family history of mental illness that played a part in what ultimately contributed to her postpartum psychosis. â€Å"She didn’t realize how much mental illness there was in her own family, from depression to bipolar disorder, which can contribute to postpartum psychosis. In her initial stages, she remained undiagnosed and untreated.† (Ramsland, 2012, para. 4) Yates had a genetic history of mental illnesses that ran in her family, but it did not present itself until after the birth of the couple’s first child. After the birth of her first child, Yates began to have hallucinations about committing violent acts, by the birth of her fourth child Yates mental condition had gotten worse that her doctor was against the idea of Yates conceiving another child with the severity of her mental condition, and that yates was at high risk for developing postpartum psychosis. â€Å"After the birth of her fifth child and the death of her father,  she went into a severe depression and was forcefully admitted to Devereux-Texas Treatment Network.† (Andrea Yates Biography, 2012, para. 3) Although Yates was seen by a psychiatrist diagnosed and treated for her depression because of the limitations health care places on the amount of days a person could stay in the hospital and remain covered Yates was often released before she could learn how to cope with her postpartum depression. Yates attending psychiatrist would prescribe her antidepressants and antipsychotic medication but Yates would often not take her medication, as her taking the medication would make it difficult for Yates to conceive or nurse her child. After Yates condition worsens, her doctor suggests supervision of Yates around the children and without proper treatment for her mental illness and depression. Yates’s doctor advised against the ideal of Yates left unsupervised with her five children and even though Yates was left alone for one hour, and as a result she took that hour and drowned all five children in the bath tub in her home. Biological Criminal Behavior Andrea Yates started developing psychopathic behaviors after the birth of her fourth child. She was admitted to a psychiatric hospital on five separate occasions. The first time she was hospitalized was June 18, 1999 through June 24, 1999, and then again in July 21, 1999 through August 10, 1999 after the birth of her fourth child. After her fifth child was born she was hospitalized again from March 31, 2001 through April 10, 2001, and from May 4, 2001 through May 14, 2001 (Resnick, 2012). The last time she was admitted to the psychiatric hospital was on June 20, 2001, just three weeks before she drowned her five children. Andrea Yates told her husband and her doctors that she was hearing voices and that certain programs on television were telling her that she was a bad mother and was raising her children in a sinful way. Doctors diagnosed Andrea Yates with Postpartum psychosis and depression. Andrea tried on two separate occasions to commit suicide; once trying to overdose on pills and by putting a knife to her throat (McLellan, 2006). Although she was being evaluated by her psychiatrist she was prescribed medication called Haldol, which helped her bounce back from her delusional thoughts and depression. Psychopaths can develop different behavioral traits depending on certain events in their lives. Some of the  most common traits are post-partum psychosis, delusions, schizophrenia, depression, and a belief that they are possessed. These traits can develop from the loss of a loved one, childbirth, stress, and low self-esteem to name a few. Most of the time medication is provided to help with those behavioral traits, while other times hospitalization is required. Most psychopaths experience some sort of violent behavior whether it is inflicted on a loved one, a stranger, or even themselves. Many times psychopaths do not voice their problems with others and symptoms can go undetected if someone is not aware of what to look out for. Conclusion Andrea Yates was an individual who was unaware of her genetic history that even when warned about of the effects of Yates if she were to continue having children with her mental condition. Despite the warning signs of Yates attempted suicide, delusions, and catatonic states was a clear sign that Yates was in desperate need of help. This tragedy occurred because many people do not want to admit that he or she have a problem or even admit the he or she needs help until it is too late. Postpartum depression is a serious condition and if left untreated and without proper support from family heinous crimes like this one will continue to occur.

Hate speech Essay Example | Topics and Well Written Essays - 1250 words

Hate speech - Essay Example Hate speech has far-reaching impacts on the dignity, sense of security and social status for victims which are the main reasons for developing laws. Examples of hate speech include pictures published in newspapers showing the lynching of an African child and intimate gay men. Both incidences had underlying intimidation on the two groups of people. Hate speech is a real issue experienced in the society today and there is the need to control it due to the undesirable consequences on the victims. The modern world comprises of wide interactions of people from different backgrounds due to globalization and development of the internet, news media and other social interaction networks. Moreover, there are increased gadgets used by people to interact with others worldwide such as computers and mobile phones. Through these media, people express their freedom of speech provided for in many countries and share their views on issues in life (Weber, 2014). Some views are interesting, well intended and promote peace as well as people’s happiness. However, other views expressed could be undesirable for a group of people or individuals. As a result, these views may trigger harsh responses and action of law. Undesirable views expressed towards an individual or a group of people that could potentially cause harm would be regarded as hat ed speech. This essay will describe the concept of hate speech and then illustrate it using an example from the news media. According to Weber (2014) there is no a common definition of hate speech acceptable in all societies and different countries have varying description for the content regarded as hate speech. Nevertheless, almost all countries recognize the presence of hate speech among the residents and have formulated laws to curb the practice. One of the used definitions used was developed by the

Cause and effect - Smoking Essay Example | Topics and Well Written Essays - 500 words

Cause and effect - Smoking - Essay Example Currently, most of the smoked substances contain nicotine, which has medically been proved to have a poisonous alkaloid with inclusion of other harmful substances such as ammonia and carbon dioxide, thus giving prove to a serious health hazard association. In this regard, smoking causes a higher chance of contracting lung cancer depending on the number of cigarettes that the smoker uses on a daily basis. Similarly, the type of substance used and the period of time the smokers have practiced this behavior has an impact (Eysenck 20). According to Eysenck (33), smoking of various automatically affects different body parts and their roles. Firstly, smoking has an adverse effect on the fertility of both men and women especially when it comes to sexual performance. Consequently, most smokers are perceived to be generally unhealthy since the smoking substances such as cigar, cigarettes and pipes result to bad skin, and bad breath, which further leads to halitosis and chronic health issues. In addition, such people are known to have smelly hair and clothes as a result of consuming too much cigarettes, cigar and pipes. Additionally, smoking is that it is primarily leads to chest diseases such as pulmonary disease, stroke and heart diseases that have serious complications. As such, inhalation and exhaling of these substances directly affects chest operations. Furthermore, smoking among men has continually posed a threat to male potency as a result of the components that are found in the smoking substances (Eysenck 21). Similarly, smokers are said to be at a higher risk of experiencing low immunity levels, which is evident through frequent attacks of pneumonia, bronchitis, colds among other diseases. In general sense, the effect of smoking revolves around the brain, heart, lungs and mouth. Although most body parts are affected by smoking; the most vital part is the heart which is affected to the extent that the inhalation of the carbon

The ethical issues associated with conservatism Essay

The ethical issues associated with conservatism - Essay Example A person may not automatically hate the past and may wish for the technical progress for the people’s good. However, he normally tends to have a discrimination against the conservative attitude. The reason behind this may be the fact that he tends to get impacted by the acquisitive thesis which states that conserving is detrimental to the changing life and this may lead to immobility. It can be stated that the conservatives are supposed to consider preserving their social privilege, no matter how small it is. Further, in an attempt of preserving the question to be addressed if the object to be preserved is worthy of preserving then it goes by default (Burckhardt, â€Å"What is Conservatism†). More precisely the term ‘conservatism’ can be explained as the political philosophy favoring the traditions in the light of exterior factor of change. It can be useful in situation when deep-seated social change is triggered. It is a well known fact that distinct cultures have distinct values and as a result the different goals are pursued by the conservatives of different cultures. The components of numerous ideologies and philosophies are integrated by different forms of the conservatism, and thus the conservatism has an impact upon them. There are numerous types of conservatism approaches. They are cultural conservatism, social conservatism, religious conservatism, paleo-conservatism, fiscal conservatism, neo-conservatism and bio-conservatism. Among them social conservatism is taken for the purpose of the study (Philosophy basics, â€Å"Introduction†). ... Ethical Issues Related to Social Conservatism After having understood the meaning of the conservatism, it would be prudent to comprehend the term social conservatism and the ethical issues surrounding it. With the assistance of the laws and regulations the social conservative tries to preserve the traditional morality as well as the social ethnicity. It is believed by the social conservatives that the intervention of the government is not the problem, however liberal use of the government may assist in maintaining order and thus increasing morality in the society. This can be considered as one of the pros of the social conservatives. However, the social conservatives may also tend to be the weakest when they are considered along the gamut of the economic conservatism since it tends to counter the free trade, immigration and others. There are various other social issues. When the business houses tend to focus only on profit making without paying due attention towards the society then it can be considered as one of the ethical issues related to social conservatism. This may lead to gain of one group while loss for the other (Azari, R., â€Å"Current security management & ethical issues of information technology†). It is worth while to be mentioned that the social conservatives’ intention may tend to be good and pure as that of the liberals who have their own collectivism and social programs. However, the fact is that the social conservatives don’t inject their own ideas rather try to introduce various bills and legislations that tend to achieve the opposite of what the social conservatives had intended to achieve. The government, instead of acting as a symbol of hope tries to inject a dose of immorality into the society. This tends to change with the

Up To Interpretation Research Paper Example | Topics and Well Written Essays - 250 words

Up To Interpretation - Research Paper Example The modern era of artwork has seen a fundamental shift in the means by which the public interacts with art. Whereas before, the artwork was somewhat straight forward and readily discerned, the artwork of the modern period has left a great deal more up to personal interpretation; choosing to exploit the constructivism that has defined so much of our modern era. As a means of fully appreciating such a reality, one has to question the true nature of art: whether its subjectivity is an overall strength or an overall weakness. According to Janoaro and Altshuler, â€Å"The treasure of art, however, is that its reality lives on after its subjects die. The final product is an addition to reality, not simply a way of reproducing it†. As such, it is the strong belief of this observer that Janoaro and Altshuler have perfectly encapsulated the heart of the matter regarding art and its appreciation. Rather than confining art to a type of fantasy in which one must only appreciate within the garb of tired convention and conformity, the availability of modern art to allow for a type of constructivism and subjectivity is one of the greatest developments that art has seen come to fruition over the past 100 years. Due to the introduction of this level of subjectivity, art has been able to mean more to individuals who may otherwise have never had an interest in the convention. Moreover, it has provided for a type of open mindedness that has allowed the arts to grow and develop in ways and at a rate.

An Assessment of the Vulnerabilities of the iPhone Dissertation

An Assessment of the Vulnerabilities of the iPhone - Dissertation Example â€Å"The instant access that hackers have to the latest tools and techniques demands that companies become more aggressive in defending the security of their networks. Conducting a network vulnerability assessment, a self-induced hack attack, identifies the network components and faults in policies, and procedures that expose a company to the damage caused by malicious network intruders† (Peltier et al. 2003, para. 1). The various steps involved are the †¢ Classify the Information system. †¢ Choose Security measures. †¢ Execute safety measures †¢ Evaluate Security measures †¢ Empower Information Systems. †¢ Scrutinize Security measures †¢ â€Å"A vulnerability assessment provides follow up documentation, reports and additional consulting whenever required after the assessment process† (Penetration Testing Procedures & Methodologies 2011). Vulnerability is a characteristic or feature of a constituent that can be broken by an outside or inside agent like a hacking agent or a malware attack to break a safety policy or cause a harmful consequence on the software of the iphone. The Working of the Vulnerability Tools: â€Å"Performing vulnerability assessment is the only one step in developing a vulnerability management framework, but it is a very important step, you can perform vulnerability assessment internally or externally† (Manzuik et al. 2007, p. 4). ... â€Å"The vulnerability assessment process involves passive and active analysis of the target systems for the known weakness, technical flaws or vulnerabilities. All of the discovered security issues will be services; the next step is to test for the known vulnerabilities that might exist on a host or network. (Rodstein 2007, p. 251). Vulnerability review tools merge both passive and active scanning; the passive scan is worn to determine the vulnerabilities that the objective is a good number likely to contain, and the active scanning is used to confirm that those vulnerabilities are, in fact, both there in the current situation and uncovered as well as utilizable. influential that vulnerabilities are utilizable increase the accurateness of the evaluation device by eradicating the artificial positives, i.e., the occasion in which the scanner detect a prototype or characteristic investigative of a probable vulnerability that which, on analysis, establish to be either (1) absent (2) n ot uncovered, or (3) not utilizable. It is the grouping of passive and active scanning, jointly with amplified computerization that has provided programmed penetration trying suite more extensively helpful in vulnerability evaluation. â€Å"As no commonly agreed rule exists for worm and virus naming, W32.Blaster.A (Symantec) is also known as W32/Lovesan.worm.a (McAfee), Win32.Poza.A (CA), Lovesan (F-Secure), WORM_MSBLAST.A (Trend), W32/Blaster-A (Sophos), W32/Blaster (Panda)or Worm.Win32.Lovesan (KAV). Besides the A version of Blaster, many more variants were developed based on the same exploit code† (Julisch & Kruegel 2005, p. 106). According to the researchers who are responsible for the security, very recently have establish that they have established the primary usable

MGMT Essay Example | Topics and Well Written Essays - 500 words - 2

MGMT - Essay Example The company has a large workforce with manufacturing facilities spread across the US and EU, including Prague and Hong Kong. With 3200 workers in the US alone, coupled with close to 5000 around the world, talent management had to be a major element of their recovery strategy. This paper presents an analysis of the Candlelight case. Talent retention, especially for managers and leaders, is quite crucial for the company since the talent pool in senior management positions is quite diverse. The new CEO came in with a new Sales SVP and a CMO to drive innovation. The R&D VP reporting to the new CMO was a creative professional, who did much to hold his subordinates accountable. The administrative VP, who has been with the company from inception, has been cited for slow decision-making and has overseen a poor rate of turnover. The slack in coming up with union strategies has led to slow downs and work stoppages. It actually seems that this individual is responsible for some of the company’s malaise since he appears to have limited knowledge on employment practices and international operations. Finally, the COO can also be held culpable for the talent mismanagement given his command and control style that has resulted in employees preferring not to work for him. However, given his expertise is probably an ingre dient in the company being able to stay afloat this long, his input is crucial. Candlelight Inc. has several things going to its advantage, even in these precarious times. Although the company has been grappling with internal problems for years, it has managed remained financially viable and has maintained a sizeable chunk of its market share. Additionally, its global presence has helped the company remain relevant in the international market. Its products are still credible, which has seen its market share remain satisfied,

Business Research Terms and Concepts Essay Example for Free

Business Research Terms and Concepts Essay Understanding Business Research Terms and Concepts: Part 3 A. Determine which level of measurement— nominal, ordinal, interval, or ratio—is used in the following examples. 1. The Association of Accountants is conducting a survey to determine the ranking of the top 100 accounting firms in the world. Ordinal 2. How many years did it take you to earn your college degree? Ratio 3. On a questionnaire which asks for gender, males are coded as 1 and females are coded as 2. Nominal 4. Respondents are asked to rate a list of high-tech companies as excellent, good, fair, or poor in terms of their service delivery. Ordinal 5. Cereal brands are arranged in an ordered sequence in which an equal interval exists between each point. Interval 6. Jake Locker averages 350 yards per game passing. Interval 7. The length of time it takes the winner of a marathon to cross the finish line. Ratio 8. Students are asked to rank computer manufacturers. Ordinal 9. The brand of charge card used by a customer. Nominal B. Which sampling method—simple random, systematic, stratified, cluster, convenience, judgment, quota, or snowball—is most appropriate for the following examples? Explain why. 1. The unemployment rate is calculated each month by the U.S. Bureau of Labor Statistics. The survey consists of 50,000 households in about 2,000 counties and cities in all 50 states. Stratified. Because you are dividing into subgroups prior to sampling. 2. A researcher for Kraft Foods selects five states randomly, and then selects 10 supermarkets chains within each state to call for a phone survey as test markets for a new cookie. Cluster. You are dividing into groups or cluster then taking a random sample. 3. A new product researcher would like to investigate the use of virtual teams. After conducting an interview with a manager, she asks for the names of other managers that use virtual teams. Snowball. You are using a small pool of subjects and generating more from them. 4. A news reporter asks people on the street their opinion about the president’s new bill. Convenience. There are some members of the population that have no chance of being selected and you are using readily available subjects. 5. Jamie select Denver, Colorado; Chicago, Illinois; and San Diego, California as test markets for a potato chip line base on her experience with these markets. Judgment. Because Jamie has used his or her own judgment to select the appropriate sample. 6. A researcher instructs field interviewers to interview customers of different cell phone companies in a nearby shopping mall so that they each interview 10 ATT, 8 T Mobile, 6 Verizon, and 4 owners of other cell phone providers. Quota. Because there is a set requirement of the sampling pool. 7. The Consumer Price Index represents a sampling of 90,000 items from 364 categories, chosen from 20,000 retail stores in 85 geographically distributed areas that are chosen to be as similar as possible. Stratified. Because you are dividing into subgroups prior to sampling. 8. A finance professor wants to know how many MBA students would be willing to take a course in international finance this summer. She surveys students in the class she is currently teaching. Cluster because she is dividing all MBA students into a group and sampling her class. It could also be seen as Convenience because she is sampling a group that is on hand and there is a set that doesn’t have a chance to be selected (anyone not in her class).

Corporate Social Responsibility In British Airways Management Essay

Corporate Social Responsibility In British Airways Management Essay Introduction This assignment concerns with an examination of business ethics in British Airways (BA) and in particular an event that happened in August, 2005, with it catering contractor, Gate Gourmet. The objectives of this assignment are; To examine BAs approach towards CSR. To find out whether Gate Gourmet employees are part of BAs stakeholders. To explain the negative outcomes. To explore ethical issues involved in the particular of outsourcing. The objective of this assignment will be achieved by using the theories, concepts of business ethics. This assignment discuss about a number of interesting conclusions on how BA handles CSR and the particular problem with Gate Gourmet. (2.1) Introduction about British Airways (BA) The British Airways group consists of British Airways plc and a number of subsidiary companies including British Airways Holidays Limited. British Airways is one of the worlds leading airlines with a network that provides passenger and freight services to 149 destinations in 72 countries.   In 2004/05, British Airways carried over 35 million passengers and nearly 900,000 tonnes of cargo.   Its airline network is centred on the United Kingdom, where 85% of its 47,500 workforce is based. The main activities of British Airways Plc and its subsidiary undertakings are the operation of international and domestic scheduled air services for the carriage of passengers, freight and mail and the provision of ancillary services. British Airways airline network generates economic value by meeting the demand for business travel, by offering vital arteries for trade and investment, as well as providing leisure travel opportunities for individuals and families. There vision is to become the worlds most responsible airline and they have recognized that this is best achieved by ensuring their flying activity is sustainable. They have developed a series of strategic goals and plans to deliver that vision. There are several reasons why British Airways chose to engage in CSR.   The first is because it is a tool to help achieve the companys long term strategic goals in providing growth opportunities around Heathrow airport.   Secondly, improving business efficiency and reducing costs through waste and energy programmes provided a strong business case for CSR.   The company also thought CSR could help them with risk management by identifying risks to health, safety and environment that could hinder its opportunity to attract investors and grow the business.   Lastly, it recognised that it needed to act to enhance its corporate reputation, and customer feedback (both corporate and from the general public) revealed that they expected British Airways to do the right thing. Its approach has also been influenced by the recognition that airlines generate major social and economic benefits, but also have significant impacts on the environment (for example, through noise and air quality) and on communities around airports. In developing its Climate Change Programme, British Airways has had to overcome several challenges, some of which still remain.   The political environment in which the company operates harbours many different views on climate change and there are different levels of awareness surrounding the topic.   This means that airlines take different views, as do governments.   In the UK the government (through its White Paper on aviation) has made it clear that expanding the aviation industry will mean that the industry has to deal with environmental issues.   However, the governments of many European countries have not gone through such detailed consultation and analysis and may not have such clarity on the issue.   Another challenge to the company was the cost implication of taking action when others within the industry were not Ref: www.britishairways.com 2.2. Triple Bottom Line Concept (TBL) Triple bottom line was introduced by Elkington in 1999. Triple bottom line is a unique approach to community development that integrates environmental stewardship, sustainable development and social justice.  The triple bottom line is made up of social, economic and environmental the people, planet, profit phrase was coined for shell by sustainability. Triple Bottom Line efforts are as varied as the organizations and communities in our state wide network. This approach is flexible and innovative, creating new economies that protect, enhance and restore natural, cultural, historic and community resources. The Triple Bottom Line standards for: Economic (Profit). Social (People). Environment (Planet). Economic (Profit) This is more about making a honest profit than raking a profit at any cost it must be made in harmony with the other two principles of People and Planet. While many major corporations used to sneer at the idea of a Triple Bottom Line reporting system. With a positive flow on effect to their suppliers. Because supply chains are also accountable to the overall impact of a company. A narrow concept of economic sustainability focuses on the economic performance of the corporation itself: the responsibility of management is develop, produce and market those products that secure long-term economic performance for the company. This includes a focus on strategies that lead to a long term rise in share price, revenues and market share rather than short term explosions of profits at the expense of long term viability. Social (People) This is also known as Human Capital. It really just means treating your employees right, but furthermore also the community where your business operates. In this part of the Triple Bottom Line model, business not only ensures a fair days work for a fair days pay; but also plods back some of its gains into the surrounding community through sponsorships, donation or projects that go towards the common good. The key issue in the social perspective of sustainability is that of social justice .Despite the impressive advances in standards of living that many of us have enjoyed; there are growing disparities of income and wealth within many countries. In a more just an equitable world, living standards will lead to more economic prosperity. Environment (Planet) This is Natural Capital. A business will strive to minimize its ecological impact in all areas from sourcing raw materials, to production processes, to shipping and administration. Its a cradle to grave approach and in some cases cradle to cradle i.e. taking some responsibility for goods after theyve been sold for example, offering a recycling or take back program. The importance of Triple Bottom Line reports are: Economic gains: Jobs created, Small businesses started or expanded, environmentally responsible industries engaged, Poverty reduced or alleviated. Social improvements: people of collar or low-wealth engaged; educational systems improved; racism dismantled; power shared. Environmental stewardship: land/water resources protected; working lands locally-owned; water quality improved; native plants and herbs propagated. 2.3. Economic responsibilities of BA. Aviation must be perfection within the overall climate framework with open access to cost-effective market-based instruments including carbon trading, Clean Development Mechanism(CDM) credits and potentially credits from Reducing Emissions from Deforestation and forest Degradation (REDD) in developing countries. British Airways is playing a leading role within the aviation industry in developing and promoting proactive solutions for post-Kyoto aviation policy, through the International Air Transport Association (IATA), Association of European Airlines (AEA) and a dedicated group of companies called Aviation Global Deal (AGD).The AGD proposal is a sector-wide policy based on carbon trading that requires all airlines to participate on an equal basis. Carbon allowances are allocated in part by auctioning, with the resulting revenue being collected by a UN body and directed to specific environmental projects in developing countries. In this way the proposal meets both the competitiveness and common but differentiated responsibilities (whereby developed countries agree to take the lead on addressing climate change) principles. 2.4. Social responsibilities of BA. British Airways offer support in the form of funding, free flights, excess baggage, merchandise, cargo space and fundraising events. Our priorities for support are Education  and  Youth  Development, Supporting our Colleagues, Environment, Sustainable Tourism and Heritage. The Community and Conservation started in 1984; they provide these projects in and around the world. Many of BA staffs are involved in Charity work in and abroad as the part of the management they support their staffs in their charitable work. Few charity services mentioned below. 1) The BA community volunteering awards. 2) BA giving scheme. 3) BA fun runs for Cancer research UK. 4) Action for street children volunteer programme. Change for Good is promoted by onboard announcements and the showing of an onboard video. There are  nearly 2,400 British  Airways cabin crew members who co-ordinate the onboard collections from our customers. There are also collection points across British  Airways offices so our colleagues can also donate to the programme. E.g.: UNICEF. 2.5. Environment responsibilities of BA. BA was the first airline to report to the Environmental performance. This can be called one of the strategies of BA. They help in minimizing the cost travel more effectively. They minimize their impact through the latest technology including airframes, engines and alternative fuels.To achieve this strategy they have developed a Comprehensive programme, Climate change there overall strategy is to ensure we fully contribute our share of global carbon dioxide emission reductions by 2050 Waste there focus on reducing, reusing, recycling and responsible disposal of there waste Noise reducing our impact on local communities around the airports they serve. Air quality improving air quality for communitys around the air ports they serve. (2.6) Conclusion British Airways use the approach of CSR They truly believes now they have all the vital elements in place to deliver their overall vision of becoming the worlds most responsible airline. Ref: www.britishairways.com BAs approach towards corporate social responsibility using Triple Bottom Line. Triple bottom line was introduced by Elkington in 1999. According to him TBL represents the idea that business does not have just one single goal-namely adding economic value but that it has a extended goal set which necessitates adding environmental and social value too. To understand the components of sustainability which represents its necessary for to us to examine them separately. The components are divided into three. Economic. Social. Environmental. ECONOMIC PERSPECTIVE When there was a dispute between Gate Gourmets and BAs there were 100,000 passengers Whose flights were cancelled they suffered because the tickets which the passenger purchased were not reimbursed nor transferred to the other flights. The strike had cost almost  £50 million which brought disturbance to more than 100,000 passengers. Thousands of employees who went on strike which caused disturbance to the passengers as the flights were cancelled. This was the season where the BA went on tremendous loss and decided to hire unofficial labour. As this strike went on the middle of the summer season were in there were lot of passengers who had to travel back home and were N number of visitors coming in ,this also could be a reason for BA to go under Bankrupt. The employees were aware of the situation and they had a upper hand to the situation. There were few Employees who even argued We have a very hardworking and professional workforce, the current situation is very much an exception to that rule. And the restructuring plan resulted in thousands of job losses. But the restructuring undoubtedly led to financial success. However, they have to still work on full loyalty of its employees to match its renewed financial success. SOCIAL PERSPECTIVE British Airways offer support in the form of funding, free flights, excess baggage, merchandise, cargo space and fundraising events. Our priorities for support are The Community and Conservation started in 1984; they provide these projects in and around the world.Many of BA staffs are involved in Charity work in and abroad as the part of the management they support their staffs in their charitable work. Few charity services mentioned below. 1) The BA community volunteering awards. 2) BA giving scheme. 3) BA fun runs for Cancer research UK. 4) Action for street children volunteer programme. Change for Good is promoted by onboard announcements and the showing of an onboard video. There are  nearly 2,400 British  Airways cabin crew members who co-ordinate the onboard collections from our customers. There are also collection points across British  Airways offices so our colleagues can also donate to the programme. E.g.: UNICEF. ENIVORNMENT PERSPECTIVE BA was the first airline to report to the Environmental performance. This can be called one of the strategies of BA. They help in minimizing the cost travel more effectively They minimize their impact through the latest technology including airframes, engines and alternative fuels. To achieve this strategy they have developed Comprehensive programmes: Climate change there overall strategy is to ensure they fully contribute their share of global carbon dioxide emission reductions by 2050. Waste focus on reducing, reusing, recycling and responsible disposal of waste. Noise reducing our impact on local communities around the airports they serve. Air quality improving air quality for communities around the airports they serve. Ref: britishairways.com 3. Explanation about Gate Gourmets is also part of BAs stakeholder? Using Corporate Social responsibility theory. Before we discuss about this matter we should understand the definition of whom the employee is and who the contractor is. Employee is a person who is hired to provide services to a company on a regular basis in exchange for compensation and who does not provide these services as part of an independent business. Contractor is a person or business which provides goods or services to another entity under terms specified in a contract. Unlike an employee, a contractor does not work regularly for a company. Contractors are not a part of company shareholder, how ever it has been argued that contractors are not legitimate shareholders of a client. However, in order to find out whether this is the case; the concept of salience of stakeholders will be used. Stakeholder is a Person, group, or organization that has direct or indirect stake in an organization because it can affect or be affected by the organizationHYPERLINK http://www.businessdictionary.com/definition/organization.htmlHYPERLINK http://www.businessdictionary.com/definition/organization.htmls actions, objectives, and policies. Stakeholders are shareholders, customers, creditors, suppliers, employees, government and community of an organization. Gate Gourmet is a food supplier for British Airways. This means they are the stakeholder of BA. Stakeholder plays a vital role for an organization. It is very important to assess stakeholder importance in order to manage these stakeholders. Mitchell et al (1997) suggest there are three key relationship factors likely to determine the importance of stakeholders.It also called Salience of Stakeholder; Power The conceived ability of stakeholder to influence organizational action. Legitimacy Whether the organization conceives the stakeholders actions to be readable, proper or appropriate. Urgency the degree to which stakeholder claims are conceived to call for immediate actions. Ref: britishairways.com Pedro Longart, Lecture hand-outs, 2009 4. Negative outcome of the Strike. There were lot of negative outcomes arises due to this industrial disputes at British Airways (BA).In order to understand this problem we have to analyse about the shareholders. In this dispute Gate Gourmet staff became key players. The negative outcomes of this strike are given below; The British Airways had cancelled over 700 flights and lost an estimated  £30 million as a result. 100,000 passengers had their journeys disrupted. With some delayed for days. It can be concluded BA strike happen because the importance of Gate Gourmet employee became key players. They were not put their attention. Because of that problem was arising. Ref: britishairways.com 5. Ethical Issues involved in the modern practise of outsourcing Ethical issues of involved in modern practice of outsourcing explained by sheffi in 2005 and Emmelhainz and Adams in 1999.Sheffi said that companies should never rely in contractor should either have used more than one creator. Otherwise, the relationship should be closer so that the companies knows more about what contractors is doing. He also explained that some firms, like banks have been criticised for poor customer support from outsourced Indian called centers, also Nike and Gap have been attacked over the sweatshops allegedly operate by some of their suppliers. He said outsourcing an activity does not mean it is no longer a firms problem. Emmelhainz and Adams said as there is a shift towards global supply and competition individual firms appear to be faced with the prospect of an extend chain of responsibility. Once it was perfectly acceptable to argue that the ethics of a firms suppliers, or a firm impact on its competitors, was simply not any of its business, this no longer seems to be the case. Hence, corporation have to take their ethical responsibilities much more broadly. Therefore the supply chain has to be used as a conduct for ethics management and regulations. (Pedro Longart, Lecture hand-outs, 2009)

Emily Jane Brontë :: Biography Biographies Essays

Emily Jane Brontà «      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Emily Jane Brontà «'s life, though short and tragic, had an overwhelming influence on her work. Marked by violent emotional upheavals, her childhood on the Yorkshire moors provided the folk background prevalent in Wuthering Heights. She was born the fifth of six children on July 30, 1818, at Thornton, near Bradford, Yorkshire. In April, 1820, the Brontà « family, consisting of Reverend Patrick Brontà «, his wife Maria, son Branwell, and daughters Maria, Elizabeth, Charlotte, Emily, and Anne, moved to the parsonage at Haworth. Emily never knew her mother, for Mrs. Brontà « contracted internal cancer at the age of thirty-eight and died in September of 1821, when Emily was just three years old. Patrick Brontà « never remarried. In 1824, Maria, Elizabeth, Charlotte, and Emily were enrolled at the Clergy Daughters' School at Cowan Bridge, located less than twenty miles from Haworth. In 1825, Maria and Elizabeth fell ill from consumption and returned to Hawort h, where they soon died. Charlotte and Emily left Cowan Bridge and returned to Haworth.      Ã‚  Ã‚   In the autumn of 1825, Tabitha Aykroyd was employed as cook and housekeeper at Haworth. Her influence on the Brontà « children, particularly on Emily, was monumental. Tabby, as she was known, was a native of Haworth and brought to the children the folklore of the Yorkshire moors:       She told of fairies that danced by the bed-sides in the moonlight, and of those who had seen them. When the peat glowed red on the kitchen hearth and shadows stretched across the stone floor, Tabby made the warm air seem alive with creatures of the fern and heather. (Simpson, 27)      Ã‚  Ã‚   The imaginations of the Brontà « children, fired by Tabby's fascinating folktales, encountered the door, in 1826, to further development when the Reverend Mr. Brontà « presented twelve wooden soldiers to Branwell. The four siblings created characters and islands around these toys and developed an oral literature that would later be transformed into poetry, constituting the well-known "Gondal" saga that Emily and Anne continued long after Branwell and Charlotte lost interest. Of special note is Emily's choice of names for her special heroes: Sir Walter Scott and the Lockharts. The literary reference seems to indicate an acquaintance with literature, an idea reinforced by Charlotte's "History of the Year 1829":         We take two and see three newspapers a week.

Classifiation of Business Students :: essays research papers

Classifiation of Business Students As members of a team at State University, we are individuals. As a team we are a collage of different individuals working together to achieve a common goal. The goal in this case is a business management degree. No matter how common our goal is as a team, we as individuals each have a unique path in achieving it. For instance, some team members have an interactive style. They have the tendency to be fast paced, and spontaneous. This is fine and works well with a couple of the dominant styles in the group. They see eye to eye on the speed of completing tasks. On the other hand there is a cautious style in the team that has a slower paced approach to tasks. This is in direct conflict to the interactive styles speed. Also, the interactive style has a desire to be in touch with and acknowledgement by others. They seek recognition and approval by others. This is a similar aspect of the dominant style. The cautious member of the group has a tendency to work and spend time alone. The cautious does share the interactive styles desire to be noticed, not for effort, but rather accuracy. Another behavioral style that was noted by one of the team members was part of the interactive style; which is also known as the â€Å"impresser.† The impresser is less open and less direct than most other interactive styles. The primary goal that motivates an impresser is to win with flair. The impresser does not want to win at any cost or hurt others’ feelings. Taking shortcuts for an impresser is cheating, so this type of person avoids such behavior. The impresser becomes impatient with those who procrastinate about getting started. At times, an impresser can get so involved with getting a job done that he or she may stretch the truth a bit. As an impresser one must pace themselves better by adding one-third to one-half the time to original estimates of when tasks can be done. Summarily, reduce by one-third to one-half the number of projects they take on. They must maintain perspective by seeking to be less emotional and intense about non-critical situations. Taking a stress management course and learning simple breathing exercises as a way to deal with pressure will be best for an impresser. Another style is the predominantly cautious style of behavior.

History of Belize :: Essays Papers

History of Belize Mayan civilization flourished in what is now called Belize between 300 and 600 AD, but had collapsed around 900 AD. By the time the Spanish arrived in the mid 16th century there were few Mayans left, and their buildings had already become ruins. Although the Spanish explorers laid claim over the area, the first permanent European settlement was established by shipwrecked English seamen in 1638. The English settlers’ raided Spanish ships while Spain retaliated with repeated attacks on the settlers, but in 1763 Spain granted the British settlements the right to begin logging. British administrators governed the area from 1786 which caused a rift between Spain and Britain. England won control over the land at the Battle of St. George’s Caye in 1798, and with the Treaty of Amiens of 1802, Spain recognized British sovereignty. British law began to uphold as of 1840 and the area was eventually declared a crown colony in 1862 known as British Honduras. The United Kingdom’s main interest in Belize was purely economic. In the mid 17th century the African Slave Trade was introduced as a source of labor for forestry which continued to be the main enterprise until it was eventually supplanted by sugar. Although slavery in the British colonies was abolished progressively between 1833 and 1838, many early immigrants came from the West Indies. The only way England was able to farm British Honduras was by shipping massive amounts of immigrants to the country in order to be part of the working class. England’s economic interests in British Honduras pushed for a large mixed immigrant population, which ended up allowing the area to become populated by many interracial children. Although there were few British settlers that stayed on the island, interracial mixing began to develop due to the large population of Africans that came over as slaves and with a few original Amerindian or Mayan inhabitants. People of wha t is now known as Belize can be referred to by different ethnicities known as; Mestizos (mix of Mayan and European descent) and Garifuna or ‘Black Caribs’ (mix of Amerindian and African blood), and Creole (mixture of white and black), but the most predominant race that remains since the 17th century up till today are Black.

Adavantages of Management Accounting Information

Advantages of management accounting information The provision of management accounting information are for the intention of planning, control and decision making which may contribute to the success of an organization. Management accounting is the process of gathering information about economic activity that will be advantageous for the organization.For the planning of an organization, the manager can use the historical, present and future information obtained from management accounting which based on the organization’s situation and position in predicting organization’s future needs, setting clearer objective and implementing specific strategies that can bring achievement to the organization. After interpreting relevant management accounting information provided, it will be more efficient for the organization to apply and realize their planning and objective that had been set earlier.For the planning of an organization, the manager can use the historical, present and fu ture information obtained from management accounting which based on the organization’s situation and position in predicting organization’s future needs, setting clearer objective and implementing specific strategies that can bring achievement to the organization. After interpreting relevant management accounting information provided, it will be more efficient for the organization to apply and realize their planning and objective that had been set earlier.Management accounting able to assists the manager in controlling organization’s cash flow and improve financial stability which included the costs and business operational expenses. With the management accounting information obtained, the manager is able to review the cost of economic resources and other business operations. Therefore, the manager is clearer and familiar with the estimation of cost needed to run the business. Manager can analyze the quality of economic resources consumed in producing goods by us ing the management accounting information.As an example, if the overall quality of product would not be affected significantly by replacing with cheaper raw material, the manager can change towards a reduction of production costs. Budgeting is considered as major part of management accounting. To create an effective financial plan with lower operational expenses, manager able to analyze necessary and unnecessary business expenses based on the budget plan obtained from management accounting information in the pathway of saving money for the organization. In ontrast, there is also some limitation of management accounting information which based on financial and cost accounting. The interpretation of financial information usually depends on the interpreters’ judgments. The accuracy of decision mostly will be affected by their personal bias or prejudices. Manager usually uses management accounting information as a decision-making tool. This is because management accounting inform ation consists of specific and accurate details related to different competitors, market and industry the organization involved.With the analyzed data such as competitive advantages, consumers’ demand, potential sales and consumers’ response to price change, manager is able to make decision among all other business opportunities. In contrary, there are some limitations of the management accounting information. The quality of the information is restricted with the proper understanding and knowledge of the management accountants who provided the information.They may be lack of knowledge in related subject such as Statistic and economics, thus it will lead to inaccurate management accounting information. In conclusion, it is foreseeable that management accounting information is important and can be known as a business tool for the organization although it may has some limitations. But, it can also overcome by applying expertise and professional training for every level of management in the organization.Therefore, the information still able to assists in internal operation management of an organization. Furthermore, all decisions of the organization rely heavily management accounting information due to the reason it identifies all the factors that will affect the organization to succeed. ABMC 2023 MANAGEMENT ACCOUNTING FUNDAMENTALS TUTORIAL GROUP: 2DAC4 WORD COUNT: 2997 NAME| STUDENT ID| KHOR SEONG SENG| 11PBD05485| KHOR PEI CHIEN| 11PBD03114| KHOR SHER LEE| 11PBD06416| ONG KAR SIN| 11PBD03057| YE YUN SHENG| 11PBD04700|

Joan of Arc Research Paper

Joan the young warrior who created an impact on the world Joan was a brave warrior, a loving character to everyone around her. Joan of Arc is one of the many women who have created a major impact on the world; though she started very young, she followed the instructions given by God through Saint Catherine to help unite France and drive the English out. Joan, as a child, was very well disciplined. Her father Jacques d’ Arc, was the village’s central farmer and head chief; he had a way of running things very harshly.She shared a room with her three older brothers; they equally shared chores which included working in the fields, caring for animals, or cleaning the house. Her father preferred her older brothers in a way where he would always ignore Joan. Joan attended church more than an average person would. During her free time she would spend constant hours praying to God. She was a devout Christian, and true to her faith. The villagers of the town loved her, â€Å"she was such a good girl that almost everyone in Domremy loved her. † –Williamson pg. 3.Her constant praying, and attendance in the church, categorized her as the laughing stock of Joan’s age group. In the presence of her older brothers, and her mother she was loved. Joan’s Father didn’t favor her, because having a daughter in the family would bring higher taxes. The Friar of Domremy saw Joan enter the chapel, Notre Dame de Bermont, many times throughout the day. Joan would walk up to the altar and pray to God then recite â€Å"The Lord’s Prayer† Joan was said to have loved the church bells so much they gave her joy. This encouraged her to praise, and pray to God more than she ever did.Joan was so close to God that the Angel St. Catherine, St. Margret, and St. Michael appeared to her when she was seven years of age. They told her to be a good girl, and to always go to church. She followed their instructions and every time that she attend church she would hear their voices speak to her. Joan contributed majorly in the time of harvest to help bring in the crop. She helped her mother with sewing, cooking, and gathering the rest of the family from the field to come home when dusk was near. Though she wanted to tell her mother about the visits from the angels, she vowed never to tell anyone in the town of Domremy.Joan at the age of sixteen acquired an important mission by God. It required her to go to the town of Chinon, where she would appoint the Dauphin, Charles VII, to be King of France. Joan traveled to a nearby town called Vaucouleurs to ask the local military captain Robert de Bradricourt for an escort to escort her to Chinon to see Charles VII. Sir Robert refused Joan’s request, and sent her to her uncle, Durand, who was currently living in Vaucouleurs to take Joan back to her father and â€Å"box her ears† (to slap her with the palm of their hand up across her head to make her deaf for a while. Dur and saw that Joan noticed that Sir Robert did not want to send her to go and see the Dauphin. Returning back to Vaucouleurs Joan asked Sir Robert for a third time. He had agreed, yet Joan already knew the answer, St. Catherine had already told her that he would finally say yes to her request. Her uncle provided her with armor, Sir Robert supplied Joan with, horses, food, and he brought along some men to assist them if trouble were to come along the way to Chinon. On their halfway point of their journey to Chinon, they camped along side a small river. The night was cold, and the days were cool, being so close to the winter season.In the morning they awoke to the sound of horse’s hooves pounding on the floor. Burgundians have just raided a nearby village, and have taken some captives, along with items from the village, and money. Joan hearing the cries of the captives, she went and attacked the Burgundians even though she didn’t know how to fight. Sir Robert knowing took his men and fought the group of Burgundians, they killed them without suffering any loses, or injuries; sending the Captives home along with some of the stolen items they couldn’t return, for the Burgundians have burned their Village down as they raided it.As Joan arrived in Chinon, word had spread throughout France that a young girl would come and claim to be the Maid of Orleans, as said in prophecy. As she entered Chinon, the people started to call her the Maid of Orleans. Joan corrected them, and told them that she wasn’t the Maid; she was just a mere messenger from God with a mission. She came to a conclusion on her mission, where she would appoint Charles VII as King of France. All she needed to do was talk to Charles and show him the sign that God wanted him to see. Joan considered that she would need to have an audience that had to be accepted.She went to the chapel to pray to God one last time before she met Charles. Before Joan had entered the room where Char les was, he decided to put together a test for Joan to see if her God was real or not. He would place a man in royal clothing and have him sit upon the throne, while Charles wore common gentleman’s clothing and hide in the crowd. Joan’s audience with Charles was accepted; with the test prepared they allowed her to enter the room. Upon reaching the throne she turned and walked up to Charles hidden in the crowd dressed in commoners clothing. Joan kneeled replying â€Å"Gentle Dauphin, God give you long life. -Hall, pg. 4 The Dauphin declined being Charles, yet she says the one sitting on the throne is but a mere gentleman and that the man in front of her is Charles. She said God had shown her where Charles was located in the room. The town of Orleans was under Siege of England. Its forces were so great that all hope in retaking Orleans’s was lost. The Dauphin was very impressed with Joan that he allowed her to face the enemy and clear a way for him to get to Rhei ms where he would be crowned King of France. The guards and captains scoffed at the idea that a teenage girl would be leading their army.Joan argued with the men about them saying that God won’t lead them to victory against the English, yet Joan cried it is God who gives the victory, and the men are the one’s who must fight. With a small band of men she traveled to Orleans, she rose against the English forces and won the battle for Orleans. She then declared herself to be commanded by her Saints that she could do anything through God’s power. Before the band of men and Joan set their course for Orleans Saint Catherine instructed Joan to travel to a nearby town of Fierbois and go to the church that is located there.She followed Saint Catherine’s instructions and traveled to the town of Fierbois. She knelt at the altar and began to pray to God. A sword crimson and gold scabbard was given to her. Now she set her travels to raise arms at the town of Orleans, and reclaim the city. Joan entered the outskirts of the city of Orleans where she would plan a battle strategy to drive the English out, though the Lord did not want Joan to use her sword and avoid shedding blood. Following God’s instructions Joan sent a letter to the English saying that they should listen to the commands that God has, and leave France.England declined the response and killed the messenger who presented the letter to them. Joan not wanting to start a battle was forced to by their reply. Many lives were lost heavily on both sides and Joan was wounded in the process, yet with her wound she still pressed on showing her courage and will to carry on through the strength of God. The battle for Orleans was won, and the town was back in France’s hands. The Dauphin Charles VII was now on his way to Rheims to be crowned as king of France. Joan’s victory has brought much hope to the remaining towns, and cities in territory of France along with more men to fill up Joan’s army.Joan had fulfilled her promises to God that she would help Charles VII become King of France. In the mid summer of July Charles VII had become King of France, and he had helped complete Joan’s mission. Joan stated at the day of Charles’s coronation â€Å"Gentle King,† she cried, in a voice with broken tears, â€Å"now is God’s pleasure fulfilled, who willed that I should raise the siege of Orleans and lead you to Rheims to receive your consecration. Now has He shown that you are a true King, and that France belongs to you alone. †-Hall pg. 9.Joan was told that she had to last a year, and from now and onward she fought like a high general, but with a great inspiration. Her next instructions were to take over Paris, yet these instructions weren’t from God but from Charles VII. The taking of Paris was none compared to the struggle of Orleans, but much more difficult. The English along with the Burgundians held hostile Paris. They had only one weakness and that was the fear that the Maid of Orleans would come and over take them. They knew in order to still hold France’s territory they had to remove Joan from the picture.They meet with Charles VII and held an agreement that they would give France’s capitol, Paris, back if they would hand Joan over to the English. Charles thinking of the matter of gaining Frances major city back, utterly agreed to the offer. Charles told Joan to prepare the troops and march onward to the city of Paris. Joan began to have pride in herself, and began calling herself the Maid of Orleans. She began her Journey to Paris with an army behind her along with the man who helped her begging her Journey Sir Robert Bradricourt. With the Help of God, and Her staff she claimed they will take Paris.The battle was lost and Joan was captured by the English and many of her men’s lives were now gone. Joan now a prisoner was forced to obey everything. The queen of Burgundy saw Joan and treated her with respect for she was the Maid of Orleans. The Queen released Joan only to go back with the Queen to give her anything that Joan would ask for. Joan only wished to go back with her army, but the queen declined telling her she wouldn’t return to France and that she would fight for England. Joan still a prisoner under the Queen was soon no longer in good care.The queen had died and soon Joan was taken away as a captive under France only to be treated horribly. Joan was trialed to court and charged for heresy, and witchcraft. Joan was trialed by the church. The church linked that Charles VII was in association with the devil. The trial was held in the Chapel Royal at Rouen Castle. The judge’s job was to prove that Joan was a heretic by using the means of torturing her to confess her sins and return to the church. They asked her question which included â€Å"what language did Joan’s Saints use? Were they naked? †-Williamso n pg. 28.Joan laughed at the idea and replied to the questions truthfully. She had told the church everything that she had been through and everything that Saint Catherine, Saint Margret, and Saint Michael had told her. The church didn’t believe anything that Joan said and believe it was all blasphemy and the voices that she heard of were from the devil. They told her in order to escape the penalty of death she must recant everything that she said and say it was all a lie. Cauchon one of the judgers of the trial, threated Joan by burning her arm with fire, to give a feel at what burning on the stake was like.Out of fear Joan recanted everything she had said. Being alone in her prison cell she asked God for his forgiveness, and to take her sins away. She rebuked all of her pride, which she fell on at the battle to reclaim Paris. In the process of being in prison the guards had her their way with her, she was raped, beaten, and treated horribly. She again said she un recanted a nd she took back what she said. On May 30 Joan was taken to the Market of the towns center and she was burned at the steak. Many of Joan’s army men were there hidden in disguise.Sir Robert Bradricourt wept along with other men at the sight of the one they fought along side with , and believed in was dying in front of them. Witness at the scene said her heart never burned. A statue of Joan was place in Paris forever in memory of her. With Joan’s life being so short, she accomplished the mission that was appointed to her. She created an impact on both England, and France. Joan proved that with God all things are possible, even for a girl at sixteen. Joan’s actions will forever be in History, along with all of the other great women, and men of the world.

Equality in childcare Essay

Unit 0.3 Outcome 1 Understand the importance of equality and inclusion 1a. What is meant by diversity The term ‘diversity’ means difference. Diversity recognises that though people have things in common with each other, they are also different and unique in many ways. Diversity is about recognising and valuing those differences. Diversity consists of visible and non-visible factors, which include personal characteristics such as background, culture, personality and work-style in addition to the characteristics that are protected under discrimination legislation in terms of race, disability, gender, religion and belief, sexual orientation and age. By recognising and understanding our individual differences and embracing them, we can create a productive environment in which everybody feels valued. 1b. What is meant by equality Equality means treating people in a way that is appropriate for their needs. This could mean if someone had say a disability you need to treat them in the same way as you would another person, without showing them up but adapt the help you provide. 1c. What is meant by inclusion Inclusion is about equal opportunities for all families, whatever their age, gender, ethnicity, attainment and background. It pays particular attention to the provision made for, and the achievement of, different groups of pupils within a school. 1d. What is meant by discrimination Read more: Importance of inclusive practice essay Discrimination is the prejudicial treatment of an individual based on their membership in a certain group or category. For example, religion, skin  colour. 1.2 Describe ways in which discrimination may deliberately or inadvertently occur in the work setting Indirect Discrimination: Indirect discrimination occurs when policies and practices, which appear fair because they are applied to everyone, but turn out to disadvantage people and particular groups within society. For example, if a job advertisement states that applicants must be able to drive then this could put a certain people at a disadvantage, such as those with a disability. Or, for example you may have a school display every year to celebrate Christmas because the majority of the children would be classed as ‘white’ ‘’Christian’, however if other faiths and celebrations are not represented then smaller groups could be discriminated against. Positive Discrimination: Positive discrimination is regarded as the preferential treatment of members of a minority group over a majority group, either by sex, race, age, marital status or sex orientation. So for example if you were to allow a particular less represented group of children over another to perform a task this is classed a positive discrimination. Racial Discrimination: If a practitioner has particular views concerning race or even religion, these views could be used in the setting unintentionally to have a negative or positive influence in a situation or particular child. Stereotypes: A practitioner may intentionally or intentionally categorise children in a particular way. This could be for example, boys play with cars and girls dolls. 0.3 1.3 Explain how practices that support equality and inclusion reduce the likelihood of discrimination Treating the individual fairly, on the same level and providing them with equal opportunities to housing, education, employment, transport, health and social care can help as the individual will feel valued and treated fairly  and not made vulnerable or set apart. This will reduce, if not eliminate any discrimination against that individual or by that individual against others. Inclusion also is important as the individual will be aware of their rights, will feel in control and will feel supported to be able to make their own decisions and have their needs met. In turn this will reduce the risk of the individual being discriminated against or discriminating against others. In our setting with religion for example, we try to cover a few with our circle time sessions. Last year we did a topic on Hanukkah, a Jewish festival. 0.3 2.1 Legislation and codes of practice that applies to own role There are various pieces of legislation in place to promote equality and reduce discrimination. These include: Race Relations Act 1976 with the Public Order Act 1986 and Racial and Religious Hatred Ac 2006. Children Act 1989 and 2004 and Care Standards Act 2000 Educational Act 1981 together with E.A 1993 and 1996, Special Educational Needs and Disability Act 2001 and Disability Discrimination Acts 1995 and 2005 Equality Act 2006  Laws alone cannot change people’s attitudes, but they can help to risk the practical aspects of discrimination. The Code Of Practice for Children with SEN gives guidance on meeting the learning needs of children with special educational needs. The EYFS guidance explains how to put the EYFS in to action. Good inclusive practice that promotes equality goes beyond what the law commands. 0.3 2.3 Describe how to challenge discrimination in a way that encourages change You should never ignore or excuse such discriminatory behaviour any more than you would ignore or excuse someone if they inflicted physical pain on someone else. It must be addressed because if you do not respond and just  let the incident pass you are contributing to the person feeling that it is acceptable to speak or behave that way. To promote change you need to change people’s attitude toward other races, sexuality, religion.. In our setting we try to educate our children about different culture and disabilities by doing things like having time so that children can share their experiences with each other, and encourage them to think of other people’s feelings. They can share different opinions with each other and also get the opportunity to think about what it is like for other people. They are asked to think how they would feel in those persons shoes. 0.3 3.1 Identify a range of sources of information, advice, support about diversity, equality and inclusion It is our duty to protect a child’s rights and to offer them fair chances in life. We need to be able to be open to new ideas in order to develop and improve the way we work. Sources we could use to assist with this are: My manager Children’s families and parents Specialist organisations The internet (BBC website) Books, magazines (‘Nursery World’) Colleagues (SENCO person if you need help with a special educational needs child) EYFS and other frameworks 0.3 3.2 Describe how and when to access information, advice and support about diversity, equality and inclusion It is a sign of professionalism to recognise when you need additional information, advice and support. It is good to seek support, as struggling alone is not good practice. Equality and inclusion are aspects of practice that are complex and can raise sensitivities. Situations can be challenging and distressing. It is important to seek support and use the experience as a professional learning point. For example, in my setting when I was struggling with a child who I felt needed some speech help and I didn’t know where to turn, I contacted my  Manager who is also SENCO trained and she organised a Speech and Language Therapy referral.

Prepping Your Sources Essay

Fill in the notes for the amendment and for each of the three categories (multi-media, contemporary cases, advocacy documents). If you need support for the citation, consult the MLA Formatting Guide you printed from the lesson. Amendment for your topic (from the Bill of Rights) Citation: http://www.law.cornell.edu/constitution/fourth_amendment What information from this source seems the most important? Note key points mentioned in the source. The most important part of the amendment is the right to be secure from unwarranted search and seizures. How does this source support your topic? It shows how the government can bend the will of this amendment in their favor but it also shows how this amendment can severely help the defendants when they are truly guilty. What information from this source would be most useful to include in your informative/explanatory article? The general right of the people to be protected from unwarranted search and seizures in their own homes by police and other law enforcement. One Multi-Media Resource (videos, slideshows, audio files, infographics) Citation: http://www.slideshare.net/jenvogt/fourth-amendment-and-racial-profiling-1 Key Use: I used it to better understand the fourth amendment rights. What information from this source seems the most important? Note key points mentioned in the source. How privacy rights are superseded by reasonable suspicion. How does this source support your topic? It helps me have a better understanding on the rights of the fourth amendments and right better able it. What information from this source would be most useful to include in your informative/explanatory article? The fact that your privacy is superseded by reasonable suspicion. Two Contemporary Case Resources (articles on recent case) #1 Citation Information: http://www.law.cornell.edu/supct/pdf/13-132.pdf Key Use: Gives a whole overview of the Riley Vs. California case. What  information from this source seems the most important? Note key points mentioned in the source. The important information in this source is that a cop search Riley’s phone without a warranted and he was arrested on those charges. How does this source support your topic? It shows how unwarranted search and seizure leads to bad arrests and criminals get off the hook because of one mistake. What information from this source would be most useful to include in your informative/explanatory article? How the arrests happened and provide details about why and how the cop went about arresting riley. #2 Citation Information: https://www.eff.org/files/2014/06/20/patino_decision.pdf Key Use: Gives a full review of the case.  What information from this source seems the most important? Note key points mentioned in the source. How the evidence was once again taken from a cell phone. How does this source support your topic? It shows more examples of fourth amendment rights being violated. What information from this source would be most useful to include in your informative/explanatory article? How the search went, provide details, and references about the whole case. Two Advocacy Documents or Articles (document or article including statements from presidents, politicians, or advocates about the topic you selected) #1 Citation Information: http://billofrightsinstitute.org/resources/educator-resources/lessons-plans/landmark-cases-and-the-constitution/olmstead-v-united-states-1927/ Key Use: In the Olmstead case Chief Justice William Taft had said the amendment meant physically searches and seizures. What information from this source seems the most important? Note key points mentioned in the source. How Chief Justice William Taft had said the amendment meant physically searches and seizures. How does this source support your topic? It shows how the government still bends the amendment in their favor. What information from this source would be most useful to include in your informative/explanatory article?

International Capital Markets and Finance Essay

International Capital Markets and Finance - Essay Example In a foreign exchange contract one member agrees to sell and the other agrees to buy at a future date at an exchange rate which is prevailing at the time of agreement. Such contracts can involve a foreign currency of the party involved against the domestic currency or any other foreign currency as might be found appropriate. Generally, in a forward exchange contract the two parties in consideration are the concerned bank and the customer. While forward exchange contracts are generally accepted, currency futures are preferred more due to their innate characteristic of flexibility which we will take up subsequently. The forward currency market is comprised of the following players. "A forward contract is an agreement to buy or sell an asset on a specified date for a specified price. One of the parties to the contract assumes a long position and agrees to buy the underlying asset on a certain specified future date for a certain specified price. The other party assumes a short position and agrees to sell the asset on the same date for the same price. Other contract details like delivery date, price and quantity are negotiated bilaterally by the parties to the contract" (Securities Market). (b) Critically evaluate the potential risks each of these participants face when dealing in the forward exchange markets, particularly in the current financial crisis, and discuss what strategies can be used to manage such risks. The following problems/risks are common to all forward market across the world. Lack of centralization of trading, Illiquidity, and Counterparty risk The basic problem/risk with forward contract is that they are neither standardized nor liquid. This results in too much flexibility and generality and lack of confidence among participants. A forward contract for a currency can be made by any two parties on the basis of their mutual understanding. The counter party risk arises from this non-standardized form of agreement. The high chance of counter party risk of this form of derivative made to think about alternative tools like options and futures. In a forward exchange contract, when one of the two parties to the transaction is declared bankruptcy, the other is bound to suffer. Even when forward markets trade standardized contracts, and hence avoid the problem of illiquidity, still the counterparty risk remains a very serious issue. Banks Banks play a major role in the derivative trading of a country. In a forward market for currencies, banks role is to grant short term financial arrangements to the original parties involved in the transaction. In a forward exchange market, the buyer undertakes to purchase a certain amount of a foreign currency against his/her domestic currency at an agreed exchange rate. In case the rate is not favourable to him in the future, he will incur an opportunity loss, which ultimately affects the banks from where the buyer arranged the financial resource. Speculators They are traders with a view and objective of making profits. They are willing to take risks on the anticipation of making profit out of the exchange rate fluctuations. They are making the scene most badly as their involvement will affect the genuine transactions and parties. The risk

International Business Essay Example | Topics and Well Written Essays - 2000 words - 1

International Business - Essay Example Globalization has further increased international trade as now countries are able to trade easily through flexible negotiations that will put away restrictions that may undermine trade between countries (Reuvid & Sherlock, 2011). International trade has provided grounds for increased competition, and this means that there are competitive prices in the market, which will see to it that consumers benefit from quality products, which are offered at low costs. International trade has resulted to the global economy which operates on the forces of demand and supply meaning that the prices of products are affected by events that occur globally (Aswathappa, 2010). For example, the political unrest in Libya caused the prices of gas to inflate in the whole world, and this clearly shows how the global economy works. Research shows that international trade is focused on by nations so that the citizens’ standards of living can be increased through the provision of various products and crea tion of job opportunities. International trade theories provide explanations, which will elaborate on the patterns global trade takes and the benefits that arise from it. The theories gives reasons as to why nations trade and why it is good to trade. This paper seeks to explain the theories that explain why countries engage in international trade and goes ahead to explain the benefits that countries get from international trade. Mercantilism Theory This theory was in application in the economic system of the 16th to 18th centuries, and its main objectives was to increase the wealth of a nation imposing regulations on the governments interests so as to ensure that the government had control on all of them (Ajami & Goddard, 2006). It was based on the fact that countries could accrue wealth in the form of precious metals, which is not practical because if every country decided to want to export and not importing from other countries, the worldwide economy would be sluggish due to restr iction of free trade. The theory was mainly used by colonial governments such as Britain, France and Spain, which practiced the zero-sum –game that implied that wealth was scarce and countries could only benefit by taking advantage of the resources of their neighbors (Kerr & Gaisford, 2008). These governments would take advantage of their colonies by charging them high prices for imports and low for their own exports. This theory is seen as a hindrance to international trade as it was seen to favor exports and hinder imports in the colonial countries. Absolute Advantage Theory This theory was developed by Adam Smith (1776) and explains that a company has an advantage if it can produce the more products with similar resources or the same amount of products using fewer resources than its trading partners (Ajami & Goddard, 2006). With this in mind it follows that the country with the absolute advantage will be able to produce and export commodities at a lower cost than its tradi ng partners, and this will be the basis of its trade relations with the partners. This is because the absolute advantage will have the propensity to reduce costs of production and at the same time increase profits which will in turn boost the economy. This theory further explains that market forces should determine trade and restrictions such as tariffs and quotas should be eliminated hence this destroys

Ethics (relating to information technology) Essay

Ethics (relating to information technology) - Essay Example An action may be legal but unethical or illegal but ethical." (Any classification of ethics is considered as being the study of particular values and customs of a person or group, and applied ethics are most commonly used in the information technology field. This is an "applied discipline of philosophy that attempts to apply ethical theory to real-life situations. The lines of distinctions between meta-ethics, romantic ethics, normative ethics, and applied ethics are often blurrybut it can also depend more on general normative principles, such as possible rights of self-rule and right to life." (Frauenheim, 2006). The applications here are enormous, and the issue of ethics is one of the most major and significant within this. The given article relates very strongly to the issue of ethics then, as it discusses how ethics is presented relating to e-businesses: due to the convenience that is brought to the table by these e-businesses, the issue of ethics changes quite a bit, because now the general public does not have to leave their home and drive anywhere anymore, they can simply access everything that they need from their computer in the comfort of their own home.