Project Management has become so Financially Sensitive that all Essay

Project Management has become so Financially Sensitive that all Project Managers should be Qualified Accountants - Essay Example This essay examines the point that "Whether or not a project manager has to be a qualified accountant" A project is a team work and every single individual has to play his own part in it to utmost faith. Finance is very important for the success or failure of a project. In fact finance is the life blood of every project. So it becomes imperative that the project manager must have knowledge of the financial aspects of the project. He will be able to direct in a better way the accountants if the project manager is a qualified accountant. If a project manager has to function effectively then he/she has to understand every aspect of cost and also the timing with regard to recognition of cost. Cost affects both the project and also the financial performance of the corporate. The project manager's duty is to be aware of the various cost perceptions and way in which they have to be reported. This knowledge will help the project manager to control the cost of goods sold which is his/her sole financial responsibility. The project manager can also control the timing of cost so that cash flow and the total cost of the project improves. Apart from this he can also affect revenue expenses and its report in the Profit and Loss statement (Project Management Journal, June 1986, p372). The different organizational goals which require continuous improvement in the quality of services and goods supplied to a customer through close customer relationships has contributed to this changing environment. Project managers should therefore understand and be aware of the various financial aspects of a project (Lundsten, David J 2006). The field of Project Managers is developing rapidly. This field now has its own professional body, the Project Management Institute (PMI), and its own professional certification, Project Management Professional (PMP). A project manager's task is to hand over the project on time and also within the prescribed budget. Most project managers feel they are responsible towards the firm's profitability only to the extent and limitation of controlling the project cost. But this is not so, they are capable of doing even beyond that. As soon as the various costs of a project is recognized the project manager's responsibility and effectiveness is increased. Planning the expenses and the cost of the project and execution of the same by the project manager influences a company's profit. He has to take timely action of the range of cash flow, expenses, and reporting of revenue and expenses. Thus the project manager has to be well versed and have a total knowledge in the cost accounting practices which shape the firm's project cost reporting (Project Management Journal, June 1986, p375). Scrutiny of the distinctive project profit & loss statement (Table 1) depicts how a project when sold for profit is subjugated to costs apart from the projects' cost (cost of 4 goods sold). The project manager

Development Of An Automatic Class Scheduler

Development Of An Automatic Class Scheduler Regarding the rapid growth of the number of students and the increasing number of courses offered in school, colleges and institution, the task of scheduling classes to fit into timetables and into existing facilities is becoming much more complicated. At the present time, class scheduling not only needs to fit the courses offered but also has to be performed based on many factors, such as availability and capacity of the room, cost occurred when the rooms are engaged by any courses, losses occurred when the rooms are left out, etc. Class Scheduler is an easy to use single or multi-user application for scheduling students classes. The software is ideal for schools, colleges and other institutions that must create class schedules. Class Scheduler can be used by a single teacher or by a group of students to schedule classes. The idea behind Class Scheduler is to increase the productivity of classroom administrators by automating the class scheduling process by automatically setting up course times and assigning rooms and instructors. We can view course schedule, student schedule, instructor schedule and classroom schedule online. We can also resolve clashes without effort, and preferences of staff and students action with ease and serves a clash-free and error-free timetable. It also saves time and labour. 2. OBJECTIVE OF THE STUDY Timetable creation for has always been an error-prone task, normally resulting in multiple iterations of creation and proof-reading. Changes desired by teaching staff, changes of course locations etc. also require an adaptation of the previously created timetables. Traditional approach to generation of timetable had great difficulties due to large search space which were created as a result of number of variables that need to be considered in such problems. Hence the objective of this project is to automatically generate time tables for the betterment of the teaching staff students. PROBLEM STATEMENT The manual system of preparing Time Table in colleges with large number of students is very time consuming and usually ends up with various class clashes either at same time or with same teacher, having more than one class at a time. These are just due to common human error which are very difficult to prevent in processes as these. To overcome these problem people usually end up making injudicious use of classrooms and labs. To overcome all these problems we propose to make an automated system. INTRODUCTION CLASS SCHEDULER is the online timetable generator for schools, colleges and any other institutions that must create class schedules. CLASS SCHEDULER offers functionality for generating timetables (for students or teachers) as well as overview timetables, i.e. all courses in a certain semester for any given degree. This study is expected to solve those problems and improve the qualitative aspects of generating schedules as follows: Shortening the time in establishing the timetables with computer assistance and better information. Easing the procedure of establishing the timetables Establishing the timetables according to maximize facilities utilization and instructors preferences. Developing an interactive computer link to facilitate data output and the interpretation of the results. DESCRIPTION OF THE SYSTEM The project aims at developing an automated Time Table generator. The system will take various inputs like details of student, subjects, classrooms and teachers available. Depending upon these inputs it will generate a possible Time Table. Making optimal utilization of all the resources such as rooms and labs and distributing classes in a way that will best suit any of constraints or college rules. List of subjects may include elective as well as core subjects. Features: Simple Data Entry: It is quick and easy to enter information of all subjects, years (FE, SE, TE, BE), courses ( computer science, extc, bio-medical), Rooms and teachers. Automatic generation: In few minutes, the program generates a complete timetable that fulfills all your requirements. The program follows all organizational requirements such as selection for number of working days of the week, zero (attendance) period insertion. Subjects could be entered considering subject in which classroom, single or double duration consecutively, periods per week per subject. Periods could be entered with considerations of maximum number of consecutive periods per teacher. Teachers could be placed with considerations such as class should not be assigned when teacher is not free i.e ABC teacher should not be given any class on Monday. XYZ teacher should not get 1st and 2 period on all days etc. Also considering teachers getting x number of maximum periods, minimum/maximum periods per day, limit number of consecutive periods. Automatic Reports for Printing, Website: Reports for website could be generated for the following: Summary timetable for classes Summary timetable for teachers Summary timetable for rooms year wise time table Teacher wise time table All classes assigned to a teacher ( no. of periods per week bifurcations) Total number of periods subject wise Checking of total Working Hours per week details for the teachers PROCESS FLOWS ER-DIAGRAM DATA FLOW DIAGRAM Context Level Diagram Level 1 DFD CLASS SCHEDULER is a system in which automatic timetable is generated by considering various constraints in the system. It also provides the login facility. System takes the required data provided by class coordinator and performs function to generate time table. A professor logs in and can view the required time table. Professor can request for modification which is forwarded to system by coordinator system generates the alternate timetable, coordinator views the generated timetable and accepts or rejects the modification. If modification is accepted then the received timetable is stored in database. If the request is rejected then it is informed to requestor that request cannot be processed. This all activities are shown in the data flow diagram (Level 0) also called as context free diagram. Level 2 DFD INPUTS: It takes various input required by system that are professor information and various data required about that professor. It also takes input of subjects and the relevant information required. The classroom and lab information are also provided. This all data are provided by coordinator. GENERATION OF TIMETABLE: It takes the information provided by the coordinator and consider the various constraints provided. It generate professor schedule and the respective schedule is entered in the class schedule, while generating the schedule it also checks that no timeslot redundancy occur i.e; no single slot is allotted to a two or more professor. Two type of timetable is generated: class wise and professor wise, this both timetable are stored in database by this process. This stored timetable is used as and when required by the users. DISPLAY TIMETABLE Whenever user login the system it provides various option of displaying timetable. User select the required options , the request is then analyzed by the system and in accordance to the request made the required timetable is displayed. The system provides the online view of timetable. MODIFICATION After the time table is generated the provision is made to view them in various options , timetable is displayed as per the user requirement. The professor views the timetable and if required he/she request for modification. This modification request is forwarded manually to the coordinator which in turn is forwarded to the system. The system then generates the alternate timetable .this alternate timetable is then viewed by the coordinator. He then decides whether the change is propagated or the request cannot be considered. If request is not considered then it informs the requestor about it. STRUCTURE CHART DIAGRAM USE CASE DIAGRAM Display timetable Login Generate timetable Modify timetable Professor student coordinator Use cases involved in the system are: LOGIN: User logs in the system by entering user name and password. If user name or password is invalid, the system display error message. GENERATE TIMETABLE: The system generates the timetable according to the input data provided to it by considering different constraints. MODIFY TIMETABLE: The system takes the request from user and generates new timetable. DISPLAY TIMETABLE: The system displays the timetable in a format requested by the user. Actors involved in the system are: PROFESSOR: Professor views the timetable online which is generated by the system and if it is inconvenient for professor then he/she requests for modification in timetable. STUDENT: Students view and follow the timetable generated by the system. CO-ORDINATOR: It is an actor who is responsible for managing the system. 1 UC1 Login Brief Description UC1.1 This use case helps user to login to the system. Flow of Events Basic Flow UC1.2 To login in to the system: system asks the user to enter his/her login id password The user enters his/her login id password The system validates the id the password System displays the Homepage of the college Alternative Flows UC1.3 If id is wrong System displays message wrong Id UC1.4 If password is wrong System displays message wrong password Special Requirements UC1.5 At least one character must be an alphabet Preconditions UC1.6 User must be registered Post Conditions System displays the Homepage of the college 1Generate Timetable Generate Timetable UC1 Brief Description UC1.1 This use case helps coordinator to generate timetable Flow of Events Basic Flow 11111111111111111111111111111111kkkkk1. Coordinator logs in 2. System asks for input data 3. Coordinator enters data 4. System generates timetable Alternative Flows UC1.3 Incorrect data entry System cannot generate timetable, displays error message UC1.4 Insufficient availability of rooms and labs. System generates incomplete timetable, displays warning statement Special Requirements UC1.5 Professor should be available for all time slots Preconditions UC1.6 At least one professor should be assigned to a subject Post Conditions Provide various option of displaying the timetable 1Modify Timetable Modify Timetable UC1 Brief Description UC1.1 This use case helps System to modify the timetable according to feedback provided by the professor Flow of Events Basic Flow 11111111111111111111111111111111kkkkk1. Professor request for change of timings for his lectures 2. Coordinator feeds the request 3. System generates new timetable and requests Coordinator for updating 4. Coordinator approves the modified timetable 5. System revises the timetable Alternative Flows UC1.3 Coordinator rejects the modified timetable Original timetable is retained Preconditions UC1.6 Professors request should be within college time slots Post Conditions Revised timetable should be displayed 1Display Timetable Display Timetable UC1 Brief Description UC1.1 This use case helps System to display the revised timetable in various formats Flow of Events Basic Flow 11111111111111111111111111111111kkkkk1. User logs in 2. System provides option for selecting different formats of timetable 3. User selects the required option 4. System displays the timetable in requested format Alternative Flows UC1.3 Login is incorrect If login is incorrect, system displays invalid login UU Preconditions UC1.6 Timetable should exist 7. CONCLUSION This study has examined the possibility of implementing the concept of assignment of lectures for the class scheduling process. The advantage of this system is that it would be able to applied not only to similar scheduling problems and be extended to various types of problem sharing the same concept. The model has to be able to reduce the number of activities in the scheduling process.

Beta Carotene :: essays research papers

Beta Carotene Beta-carotene is a member of the carotenoid family and has over 500 relatives. Carotenoids are yellow-to-red pigments found in all green plant tissues and in some species of algae. So far 21 different carotenoids have been found in human blood. The most abundant ones are alpha-carotene, beta-carotene, lutein, lycopene, cryptoxanthin and zeaxanthin. A molecule of alpha-carotene, beta- carotene, or cryptoxanthin can be split into two molecules of vitamin A in the body but the conversion of beta-carotene is by far the most effective. The six carotenoids are all antioxidants. They are very effective in neutralizing a highly reactive for of oxygen called singlet oxygen but also, to some extent, act to break up the chain reactions involved in lipid peroxidation. Numerous studies have shown that people who consume a diet rich in dark yellow orange vegetables (carrots) and dark green vegetables (broccoli) are much less likely to develop cancer and heart disease. It has also been established that people with low levels of beta-carotene in their blood have a higher incidence of heart disease and cancer, particularly lung cancer. The National Cancer Institute endorsed a study which found that women who consume lots of beta-carotene rich fruits and vegetables have a lower chance of getting cancer, including breast cancer. The Institution says that regularly eating lots of fruits and vegetables plays a key roll in cancer prevention, but whether the preventative action comes from beta-carotene or other nutrients in the produce has yet to be determined. For people who don't like eating their fruits and vegetables, a beta-carotene supplement pill was introduced into the market. Millions of vegetable hating Americans hoped that by taking a pill instead of eating vegetables, they could get the same rewards as their counterparts who enjoy the taste of fruits and vegetables. But officials at the National Cancer Institute released the results of two large studies designed to put the benefits of beta- carotene supplements to the test. One followed 22,071 doctors who for 12 years smokers had to be stopped prematurely because it seemed to me making the rate of death from cancer and heart disease worse. Taking a simple chemical supplement is not the same as eating a vegetable. Scientists suspect there are other natural ingredients that work with vitamins to promote health. It is also possible that a beta-carotene supplement derived from natural sources and formulated so as to preserve the normal carotene ratio in the blood may be of benefit for people at high risk for cancer and cardiovascular disease. This, however, needs to proven. So, until the remaining riddles in the carotene

Cooperative Strategy

Critically discuss the underlying motivations and associated competitive advantages that explain why MNEs enter into cooperative structures and strategies, using examples. In recent years there has been an upsurge in the number of MNEs entering cooperative structures and strategies. According to Jones cooperative structure is a means of a substitute or complementary to multinational strategies. It is a strategy in which firms work together to achieve shared objectives. They form partnerships once they believe a local firm had the competitive advantage in the industry or engaged in contractual agreements with public firms.Cooperative strategies and structures have become larger and more complex and crucial more central to the core strategies and competitive advantages of participating firms as a response to the pressures of competing in a global market. In this essay I will firstly discuss the underlying factors which forces MNEs to partake in cooperative strategies. I will then menti on the different types of cooperative structures and strategies. Thirdly using examples I will discuss the motives and disadvantages which arise from MNEs entering into cooperative structure and strategies.After which I will close of with some points to consider in building a successfully cooperative strategies. Cooperative structure and strategy was first coined by firm pre World War 1. In the international business environment in the 21st century there are very few companies which possess all the resources or capabilities they need to develop strategies and organizational capabilities to gain competitive advantage on their own. Firms in the European nations were free to engage in cooperation. The US firms were bound by legislation which causes them not to be free to collaborate.According to Bartlett et al. the key challenge facing companies is their ability to maintain independence by maintaining firm control over its activities which led to the building of strong external relatio nships which may be with their customers, suppliers, competitors or even other institutions. Factors which trigger firms to shift towards cooperative strategy and structures (cooperation) stems from rising cost in R&D, shortened life cycle due to constant technological evolution, growing barriers to market entry (where some firms may lack the now-how), capital shortage, increasing needs for global scale economies and expanding importance of global standards as the world have now become a global market with greater demands and competition being placed on firms. Increasingly they must collaborate with others to meet the need of the global environment. Firms may undertake co-operation such as strategic alliances in this type of cooperation the participating firms agree to collaborate specific aspects of their business combining some of their resources and capabilities to create a mutual competitive advantage.Another form of cooperation is joint ventures which is the most formal mode of cooperation. It involves two or more participating firms taking joint equity in separate entities distinct from the parent company. It may take the form of an entirely new enterprise or one that the joint venture come together and acquire. Eg Fuji-Xerox. During the interwar years the sharing of risk and reduction of financial pressure was the basis for joint ventures, cartels and collaborations.Licensing and Franchising are also forms of cooperation they are contractual relationships between firms they offer ways of reducing capital necessary to engaging in international business. Networks as cooperation are found in many different industries and take many different forms they have no formal existence and are rooted in sustained ongoing commercial relationships where partners have learnt to trust and rely on one another. They exist to link forms operating in different stages of the value chain.All these are different forms in which a firm may undertake to acquire the skills and res ources they lack all in effort of creating value. MNEs engaging in cooperation can benefit from a range of motives giving them competitive advantage over the competitor or sustainability. Such advantages/motives are learning and resource transfer this is where the cooperative structure formal informal networks through licensing agreement to formal joint venture which can form conduits for information flows, knowledge and other tangible and intangible resources.This means that cooperation become a route through which firms gain access to resources they do not possess and either cannot or do not wish to do develop internally. This is because more and more firms are now focusing on narrow sets of core capabilities and innovation (R&D) depends on interdisciplinary work. Firms narrowing their capabilities forces firms to look at external sources of competencies and resource that they no longer possess internally. Example: The requirements imply that todays MNEs must develop the skills t o not only manage assets and resources under their

Is There a Biodiversity Crisis Essay

Most commonly, biodiversity is referred to as the differences in the forms of life inside an ecosystem. There are different definitions regarding to the scope and to whoever has defined the word biodiversity. The first definition which the most common definition of the word states that biodiversity is the variation of life at levels of biological organization. This definition simply states that biodiversity claims the general differences in the living organisms that exist in an ecosystem. The second definition characterizes biodiversity as an assessment of the overall health of an ecosystem. The health of an ecosystem is relatively based on the number of species that thrives in an ecosystem. Thus, biodiversity is also measure of the relative physical condition of the different organisms alive in an ecosystem. Another definition, which is most commonly used by ecologists, describes biodiversity as the entirety of the genes, species and ecosystems of a certain region. This third definition relates the three basic levels that identify biodiversity: (1) genetic diversity, (2) species diversity and, (3) ecosystem diversity. In the main, biodiversity for ecologists also relates the interactions of species to species and also the interaction of the species to the environment they are in. Therefore, it is not only the species of organism that are interacting with one another but also the organism are interacting with the air, soil, water and the factors that constitutes the totality of the environment. The environment is very essential to all the living forms in the planet. Clearly, it is the provider of our most basic needs: food, water and air. It gives us water for drinking, air for breathing, food to supply as with energy and other necessities. Humans are pat of a very big ecosystem – the earth. With all the animals and the other forms of living things in the earth interacting with one another, surely, one kind of species needs the other in order to survive. Such as the way the spider needs its web and the horse needs the grass, all the organisms, need the planet’s wealth in order to survive. The collection of plants and animals are the ones that keep an ecosystem stable. The more diverse an ecosystem is, the more that it is stable and the more that it is likely to survive. Biodiversity crisis is one of the threats that lead to the extinction of certain species of animals and plants. Still, nobody knows the importance of each and every living thing on earth. However, their loss can be equated to a loss in medicine, technology and balance in nature, which in turn mar risk the lives of humans. Factors There are so many factors that contribute to the weakening and deterioration of biodiversity. It includes too much use and over exploitation, physical and chemical modification of the areas which serves as habitats for certain organism, introduction of foreign species of organisms to an area and modifications in the conditions of habitats. Some factors that contribute to the total fall of biodiversity in an area are also socially based. This includes rapid population growth, over exploitation of resources, useless and ineffective knowledge, unworthy management and increasing demand for areas to be modified into industrial and technological spots. Human activity is a large fraction of the causes of biodiversity crisis of the world. The diverse activities of humans can be accounted as the primary cause of the degradation of the diversity of life of the planet. Certain human activities create a huge impact to the environment. Two of which are human population and the level of consumption of humankind. These two factors constitutes to the major environmental changes that are happening in the planet. Also, the principal activities of humans for the purpose of his survival in the planet such as agriculture, fishing, hunting, manufacturing, trade, industry, and even recreational activities such as hiking, mountaineering and tours are directly and indirectly creating a major effect on the environmental balance. Records show that hunting and sever use and exploitation of the animal life and environment are the most cases that can be observed in the word today. These activities are the biggest threats to the existence of various kinds of animals not only in Tibet but also in other countries such as Thailand and Philippines. In Tibet, exploitation of animals is a major environmental problem. Animals are being killed for commercial reasons. Skin of rare animals, antlers of deer, heads of various animals mostly the Tibetan gazelle and fur of wild animals such as leopards can be seen in the market and are sold openly without penalties and forced restrictions by the authorities. More to that, hunters are not only free to kill animals in the wild but also, they can get their own permit to hunt in the wild. They are given permit to kill animals for the purpose of producing income and for the purpose of causing a rapid decrease in the population of the animals that they use for commercial purposes. Also, another major cause of biodiversity crisis in the world and still, an example of human activity is forest degradation and transformation of habitats to industrial sites. Forest degradation does not only concern the loss of trees in the rainforests but also the loss of the animals that depends on these trees for survival. Wide exploitation of the forests has been recorded in most of the countries in the world as early as human population began to rapidly increase. The act of cutting trees to be used either for construction of houses or for the purpose of selling to companies and other groups and for the purpose of having a new site wherein industries, houses, subdivisions and chemical plants are to be erected, all constitutes to the improper and over utilization of resources. These activities are the roots of extensive migration of birds and animals to other areas which causes over crowding of species in an area and wide losses in certain species that eventually dies due to the loss of trees and the loss of the existence of rainforests which serves as their habitat. Losses These human activities in effect, cause enormous impact to the environment. Effects incorporate land transformations, rapid decrease in the population of specie which mostly results to extinction and immense changes in the patterns of weather, water cycle, nutrient accumulation and chemical introduction. In the long run, these direct effects of human activities consequently are the ones that cause various changes in the global climate, patterns of migration, reproduction and habitat and an overall irreversible loss form the environment and consequently a loss to the humankind. On the whole, human activities have brought changes not only to the other living organism in the planet but also to the planet itself. Accordingly, human activities have caused the environment to weaken inducing a less stable planet that could less support existence of life. The world is rapidly loosing its wealth and richness. Due to the acts of man, not only he and the other forms of life are at risk but also the whole world. Man’s activities constitute much of the factors that contribute to this hasty decline. As man continues to increase its population and greedy concept of living, the diversity of life is steadily going to a point of fall. As this happens, lakes and rivers are transformed to highways and canals, forests will soon be out of trees and animals and will be turned to deserts. Natural diversity will be continuously raped and will make way for the rise of towering buildings, winding roads, infrastructures, houses, villages, factories, mines, schools, shopping malls and gardens. Existence of the technological advancements will soon interfere with the usual patterns of the weather and global climate as well as the lives of different species. In turn, they will be extinct and will never be enjoyed again by the coming generations. Eventually, the works of man today will weaken and continuously exploit the wealth of planet until comes to a point where it can no longer hold for the existence of man and his doings. References Center for Biodiversity and Conservation. (2007). Biodiversity in Crisis?. Retrieved December 6, 2007, from http://cbc.amnh. org/crisis/crisis. html. Simberloff, Daniel. (2007). Habitat Change, Population Growth, and the Biodiversity Crisis: Getting Ahead of the Extinction Curve. Retrieved, December 5, 2007, from http://www. angelo. edu/events/university_symposium/93_Simberloff. html. Shah, Anup. (2007) Biodiversity. Retrieved, December 5, 2007, from http://www. globalissues. org/EnvIssues/Biodiversity. asp. The Fruitarian Foundation. (2000). The Biodiversity Crisis. Retrieved December 5, 2007, from http://www. fruitarian. com/ab/TheBiodiversityCrisis. htm.

Ferragamo Case Analysis Essays

Ferragamo Case Analysis Essays Ferragamo Case Analysis Essay Ferragamo Case Analysis Essay Essay Topic: Marketing Ferragamos strategy in Salvatores times was a narrow, differentiation strategy by Porters definition. They had upper class customers limited in region, and sold shoes differentiated in innovative design and craftsmanship. Now in the family times, Ferragamo has a broad, differentiated strategy. They still have upper class people as their customers and differentiate themselves in quality, but they serve customers from all around the world and produce clothes and fashion accessories as well as shoes. Strategy Recommendation I recommend that Ferragamo should keep focusing on the global upper class customers and offer quality and luxurious goods, but also broaden their strategy in terms of customer age and gender, and different product lines. External Factors : Porters Five Forces Model (Exhibit 1) shows the external environment that Ferragamo is in. The luxurious fashion industry is a highly competitive industry. There are many companies competing in the same industry. Also, in the system of external manufacturing and the quality of the product being very important, the suppliers have high bargaining power. Rivals playing in the field must create strategies to differentiate oneself from other competitiors since the customers are not very sensitive to price, but demands value-added products. Internal Factors Using Barneys VIRO Model (Exhibit 2), we can see that Ferragamos strengths are mainly created in production, design, and organizational structure. Their stringent manufacturing standards and close relationships with the manufacturing suppliers resulted in high quality products. The consistent and practical, yet innovative designs and broad range of sizes gave the customers satisfaction, making them repeat customers. Also, Ferragamos informal organizational structure made the employees to be open-minded and creative. The current problems that Ferragamo have is that the Ferragamo family is valuing family harmony so much that their decision making is very slow and it is not a good factor for a such a competitive industry. Also, they are focusing on product quality so much that they dont think about the customers very much. They dont know exactly who their customers are and what they want from Ferragamo. Just making high quality products with a good design is appealing to customers so far, but you never know when they want something more, so Ferragamo should keep an eye on the market. Specific Implementation Strategies Ferragamo is doing a good job in creating value for the customers, thus building a good brand identity, starting in shoes. Now what they need to do is to move on to other fashion product lines, like products for all ages. For example, the sound of Ferragamo producing baby clothes and shoes will tempt many current customers since they are well known for their quality. Making products for the whole family would make synergies for the whole company. But it all has to be consistent with the whole Ferragamo image. Moving into cosmetics and watches would be a little too early, considering that those products need much RD as well as the design and aesthetic point. Implementation Threats The potential threats that can emerge during implementation are that going into too many products at once can decrease the quality of Ferragamos products. Thats exactly what Wanda thought about some of Ferragamos rivals and it could happen to them also. The quality and the number of product lines and quantity of the products can have a trade-off relationship if not managed properly. Also, the customers might think Ferragamo is losing their specialty in shoes expanding into other products lines.

Born into our ethics Essays

Born into our ethics Essays Born into our ethics Essay Born into our ethics Essay Ethical motives does non necessitate faith We are born into our moralss, merely as we are born into a faith. From an early age we are instructed to act a certain manner, and most, if non all our beliefs become so much apart of our life s that it is impossible to divide our spiritual beliefs, from our ethical values. Personal moralss and faith are the anchor that makes up an person. These two simple, but complex features place us into a category and define who we are, place us in certain way, and specify what we believe. Many factors in today s universe set up the foundation of our faith and moralss, and normally the value of moralss and faith become so introduced into 1s life that different sentiments and thoughts come together and get down statements, wars, and differences. Because of this distinction of thoughts, one admirations if one out of the two values can still be practiced in life. I believe that moralss does non necessitate faith in order to populate a life with good moralss and ethical motives. As Dr. Richard H. Anderson from the University of Colorado provinces, ethics is a set of behavior criterions from a given scene ; it defines the construction of relationships, and defines who we are and what we hold to be true. This criterion describes how twenty-four hours to twenty-four hours determinations should be carried out, and defines the manner one must life. In today s churches and faith seminars, many curates and priests preach that there can be no moral moralss without faith. This statement is false. Many bookmans argue the hypothesis that faith keeps people in line because of the promise of Eden and the menace of snake pit. Christians of today s universe behave morally because they are scared of God s wrath. As Sandra lafave provinces from West Valley College of Philosophy, Only the menace of decease will discourage people from crimes. In my sentiment, this statement does non back up that faith is needed in moralss. An atheist in today s universe behaves morally because this is how he or she was brought up in the universe. The moral and ethical act that atheist carry out is done by personal satisfaction and cognizing right from incorrect, non because they are scared of the wrath of God. The actions that we carry out are developed through larning from the cli p we are born, until the present. Ethical motives is developed through personal experiences ; whether it is positive or negative, but many Christians argue that it is the Ten Commandments that one can establish their ethical motives and moralss on. The Ten Commandments are a set of moral regulations and guidelines. Kevin Knight, a priest from the Church of the Immaculate Heart of Marry provinces, The Ten Commandments are precepts bearing on the cardinal duties of faith and morality and incarnating the revealed look of the Creator s will in relation to adult male s whole responsibility to God and to his fellow-creatures. This significance that these regulations must be fallowed in order to achieve ageless felicity. Christians are forced to be frightened of the wrath of God in order to make good. These exact same rules can be practiced and expressed in visible radiation that there is no Godhead to fear. These of course learned and practiced moralss are taught from kid goon and are used non in fright of God, but in order to life a morally right life where others will esteem you. As Dr. Paul Kurtz sates, from the University of New York at Buffalo, there are a figure of of import humanistic values that we should endeavor to recogniz e in our personal lives, and that we need to leave to the immature. They are the ethical excellences. These values include liberty, intelligence, self-discipline, self-respect, creativeness, high motive, good heath, exuberance, and Joie de vivre. This list of values pushes one to experience happiness and well-being. All of these values, in the terminal, forces one to populate a good life without holding to fallow the Ten Commandments which prematurely is done because of the fright of God. As Dr. Kurtz provinces, The significance of life is non to be discovered merely after decease in some hidden, cryptic kingdom. On the contrary, it can be found by eating the lush fruit of the Tree of Life and by life in the here and now as to the full and creatively as we can. When moralss and faith are perceived together one may experience as if they are forced to move the manner they do. Personally, I act out my actions from what I was taught when I was immature and what I feel is right and incorrect and non because I fear the wrath of God. Unlike faith, which punishes you everlastingly from errors, moralss is proceeded to learn an person a moral lesson and have this lesson understood and carried out throughout life. For illustration, as a immature kid we were punished if we stole, and we were punished if we told a prevarication and were held accountable for our ain actions. This penalty helped me understand what was right and incorrect. As an grownup, I now understand that I am accountable for my ain actions and this is why I do what I do on a day-to-day footing, non because of a fright of God. In decision, I believe that moralss does non necessitate faith and that life can be balanced through moralss and good moral value, non faith. hypertext transfer protocol: //www.wikihow.com/Determine-Moral-Principles-Without-Religion

Scope - Definition for the Java Term

Scope - Definition for the Java Term Scope refers to the lifetime and accessibility of a variable. How large the scope is depends on where a variable is declared. For example, if a variable is declared at the top of a class then it will accessible to all of the class methods. If it’s declared in a method then it can only be used in that method. For more information, have a look at the Understanding Variable Scope and Using Modifiers With Variables. Examples: For example, the scope of the variableNUMBER_OF_HOURS_IN_A_DAY is the whole class. Whereas the scope of NUMBER_OF_DAYS_IN_A_WEEK is just the calculateHoursInWeeks method: public class AllAboutHours{ private final int NUMBER_OF_HOURS_IN_A_DAY 24; public int calculateHoursInDays(int days) { return days * NUMBER_OF_HOURS_IN_A_DAY; } public int calculateHoursInWeeks(int weeks) { final int NUMBER_OF_DAYS_IN_A_WEEK 7; return weeks * NUMBER_OF_DAYS_IN_A_WEEK * NUMBER_OF_HOURS_IN_A_DAY; }}

Strategic Marketing Promotion Strategies Essay Example | Topics and Well Written Essays - 750 words

Strategic Marketing Promotion Strategies - Essay Example The product Life Cycle asserts that a product growth has a lifecycle roughly similar to a human's life and eventually it stagnates and dies out. It is due to this that marketers in all companies aim their marketing strategies to keep their products in the growth stage. Impact of Internet on promotional Mix: Over the years the use of Internet marketing has increased and has been successful in its various forms i.e. email marketing and sales through website and links. The impact of Internet activities on promotional mix is that it adds another tool to use along with the promotional mix. Internet marketing is a support function and supports the marketing program. Was Estee Lauder's promotional mix for advanced night repair concentrate appropriate given its stage in product life cycle and the characteristics of the product In what Product life Cycle stage would you classify Estee Lauders Night Repair Concentrate It can be seen from the case study, that Estee Lauders product Night Repair Concentrate has crossed maturity stage and is now in decline stage. This is because they will name the new website www.thelittlebrownbottle.com with the objective of reminding their customers of their history. It can be seen that the company is re-launching the product. I believe that the pro... The impact of Internet activities on promotional mix is that it adds another tool to use along with the promotional mix. Internet marketing is a support function and supports the marketing program. Was Estee Lauder's promotional mix for advanced night repair concentrate appropriate given its stage in product life cycle and the characteristics of the product In what Product life Cycle stage would you classify Estee Lauders Night Repair Concentrate It can be seen from the case study, that Estee Lauders product Night Repair Concentrate has crossed maturity stage and is now in decline stage. This is because they will name the new website www.thelittlebrownbottle.com with the objective of reminding their customers of their history. It can be seen that the company is re-launching the product. I believe that the promotional mix of Estee Lauder is highly appropriate because it keeps in mind the different brand qualities including age, gender and benefits. The use of the website is re-enforcing the same message. They have adequately realized that the Internet savvy young woman, which is their target market, are eventually entering early thirties and require the product. The one disadvantage Internet as a marketing medium has is that it has the lowest level of interaction with the customer. However, using an interactive website with a blogging facility will eventually give the customer a sense of closeness of the product. The promotional tools that Estee Lauder are: Ads on Fashion and beauty websites Beauty and lifestyle blogs Advertising on News sites Sponsor a site on MSN "Night SPA" A TV campaign and a national mall tour Product sampling and demonstrations Generating word of mouth by posting testimonials BTL -mobile night

Absolute and Constitutional Monarchy Essay Example | Topics and Well Written Essays - 500 words - 1

Absolute and Constitutional Monarchy - Essay Example Conversely, in a constitutional monarchy, the queen, king, or ruler has restricted authority because they govern side by side with another governing unit (Davies 699). An absolute monarchy and a constitutional monarchy are two dissimilar structures arising from the monarchy form of administration. A monarch form of government is where the appointed sole leader controls the entire nation. Distinctions between an absolute monarchy and a constitutional monarchy arose in the sixteenth and seventeenth centuries when a large number of European nations were experimenting with constitutional monarchies and absolutism. They were established with the demise of the church and in part because of holy conflicts (Davies 699). Absolute monarchies are governed by a ruling dynasty or person that has total authority over their empire, for example, Russian leaders asserted extreme autocratic authority by divine entitlement, and that the people did not have the right to regulate their authority. In a number of instances, the rulers permit advisors to work for them. The leader can also give or take concessions as he desires. The constitutional monarchy was developed when the rulers began misusing their authorities. These people started presuming that God selected and gave them the authority. This outlook proved to be detrimental to the safety of their empires and their integrity. Moreover, constitutional monarchies have restricted authority (Davies 700). There is a chosen representative unit which develops a constitution that the ruler cannot evade, for example, England, which was constrained by the Act of Settlement 1701 and Bill of Rights 1689.

Essay Example | Topics and Well Written Essays - 750 words - 46

Essay Example Thesis statement: Frankenstein, the novel by Mary Shelley represents the emotional problems faced by the monster and these problems originate from isolation or alienation and a sense of not belonging faced by it in the mainstream society. The problem of isolation/alienation faced by the monster in the mainstream society is interconnected with Victor Frankenstein’s (say, the creator of the monster) deep interest in outdated theories and experimentation. To be specific, Frankenstein developed the technique of filling life to dead bodies and it eventually led to the creation of the monster. Besides, he collected bones to create the monster. But Frankenstein failed to create a beautiful human being. Instead, his creation was a monster with yellowish skin and ghost like appearance. This failed experimentation is the grass root level reason behind the isolation/alienation faced by the monster in the mainstream society. From a different angle of view, Frankenstein expected a beautiful human being. But his failure to create a human being horrified him and he totally ignored the monster. Besides, he tried to escape from his responsibility to help the monster to lead a normal life like others. So, one can easily identify that Frankenstein’s attempt to save himself from his responsibility and duty to help his creation eventually led to his untimely death in the end. In the novel Frankenstein, Victor Frankenstein made clear that â€Å"A new species would bless me as its creator and source; many happy and excellent natures would owe their being to me† (89). Moreover, Frankenstein tries to destroy his creation but his attempt did not help him to save his family from it. The monster tries its level best to communicate with its creator, but for vain. So, one can see that Frankenstein’s irresponsible attitude eventually led the monster to be the victim of isolation/ alienation in the soc iety. When the monster faced the sense of not

Comparing the Windows 2003 Server and Windows 2008 Server Operating Essay

Comparing the Windows 2003 Server and Windows 2008 Server Operating System - Essay Example Windows server also manages domain and its client’s creation, maintenance and security. Domain of windows refer to the notion of network center where all requests for accessing data and information from peer connections on network are received and processed. The entire data of the domain is stored within the server giving physical protection and control of the users, their activities, authority, rights, positions and privileges. Windows servers come in various editions such as Standard Edition, Enterprise Edition, Datacenter Edition and Web Edition. Each type of editions has different purpose and price and the user should select the edition that fits his budget and meets his needs. (Microsoft) It uses .NET technologies which is very powerful state of the art truly object oriented technology. Figure 1 below shows summary of its features, news about updates, requirements, compatibility, interface, installation, variants (editions), and versions. (Theosfiles) The family of Windows Server 2008 includes Windows Server 2008 R2 Standard, Enterprise, Datacenter and Windows Web Server 2008 R2 each one has its own long list of cost and benefits which can be studied separately at Microsoft Website. As a case study, features of Standard Edition are presented here in Figure 3 which includes news, summary, requirements, compatibility, editions and versions, etc. (Theosfiles) Any decision of migration from Windows Server 2003 to 2008 requires critical planning of users account and their rights and data. Complete analysis of compatibility of hardware and software is also required by way of investigating whether each and every inventory item of hardware and software is operational and compatible with Windows Server 2008. Costs of new device drivers, software upgrades and hardware are collected for accurate working. Cost and benefit analysis of upgrading must

What is the most important lesson to be drawn from the history of Essay

What is the most important lesson to be drawn from the history of leprosy - Essay Example This has somehow been brought over to modern times where the treatment of leprosy has often been carried out in hospitals that are separate hospitals or a leprosarium as a result of the stigmatization. The occurrence or incidences of leprosy has been so prevalent in certain areas and times throughout history, and this has inspired and influenced the cultural practices that are experienced in the world at large in the discussion over leprocy. The question then is what are the important lessons to be drawn from the history of leprosy to the current world? Leung and Liang (2009) gives the history of leprosy in China and how the obsession with the problem led to the rejection of the lepers as it was believed that the condition was incurable and contagious. While most mainstream texts in the medical field at the time were categorical about the description of leprosy, there were also social attitudes and religious views on the ailment that were at times confusing and ambiguous. In Imperial China, there was segregation of people who had leprosy as it was believed that the body of such sufferers was highly contagious. In the Fujian regions of China during the Late Imperial China, the belief was that the ailment of leprosy is transmitted through sex but the fear of being affected by the disease known by the natives as lillai led it to be seen as a social phenomenon. From Leung’s Leprosy in China we can learn that there have been diverse social, cultural and intellectual dimensions of leprosy in the world and not only China alone and it gives the significance and understanding of the disease as in the past as viewed from a religious and medical angle. The lesson is that there was also confusion as to what leprosy is as some of them referred to it as dafeng which refers to the etiological pattern of the invasion of wind or lillai which refer to the symptoms and sores on the skin. The different perceptions

Modern Organisational Theory and Applied Science Assignment

Modern Organisational Theory and Applied Science - Assignment Example The abovementioned makes the question of methods effectiveness and appropriateness to each certain case extremely important. This project will examine the appropriateness and effectiveness of qualitative research methods in organizational studies as well as provide an overview of the specific characteristics and methods of qualitative research. Historically, quantitative approaches and methodologies have been the first and foremost choice in the area of professional organizations and management research. The quantitative bias can probably be explained by the origins of modern organizational science which relies heavily on the natural sciences such as mathematics, economics, and sociology. Quantifiability and precision have traditionally been among the most essential features of these sciences and quantitative paradigm was undoubtedly the best choice to maintain and reinforce them (Patton and Appelbaum, 2003: 60). The primary task of a qualitative study is to provide the researcher with data that relates to a specific context or setting, for example, explaining participants' perception of an organization, understand participants' understanding of various phenomena, reveal their experiences, motivations, etc. At the same time, extrapolation of the qualitative study results in other similar situations and contexts is also an important aspect of qualitative research (Hoepfl, 1997). There is a definition of qualitative research found in the literature. Strauss and Corbin (1990) define qualitative research as "any kind of research that produces findings not arrived at by means of statistical procedures or other means of quantification" (p. 17). Denzin and Lincoln (1998) describe qualitative research as "...multi-method in focus, involving an interpretative, naturalistic approach to its subject matter. This means that qualitative researchers study things in their natural settings, attempting to make sense of, or interpret, phenomena in terms of the meanings people bring to them' (Denzin and Lincoln 1998: 3). Cassel and Symon (1994) claim that the most characteristic feature of qualitative research is "...a focus on interpretation rather than quantification, an emphasis on subjectivity rather than objectivity" (p.7). These three definitions identify the basic distinctions between qualitative and quantitative research and highlight the key features of qualitative me thodology mentioned above. It shall be noted though that quantitative and qualitative research shall not be perceived as absolutely antagonistic to each other: "qualitative research usually does use some form of quantification, but statistical forms of analysis are not seen as central" (Mason 1996: 4).

What is the most important lesson to be drawn from the history of Essay

What is the most important lesson to be drawn from the history of leprosy - Essay Example This has somehow been brought over to modern times where the treatment of leprosy has often been carried out in hospitals that are separate hospitals or a leprosarium as a result of the stigmatization. The occurrence or incidences of leprosy has been so prevalent in certain areas and times throughout history, and this has inspired and influenced the cultural practices that are experienced in the world at large in the discussion over leprocy. The question then is what are the important lessons to be drawn from the history of leprosy to the current world? Leung and Liang (2009) gives the history of leprosy in China and how the obsession with the problem led to the rejection of the lepers as it was believed that the condition was incurable and contagious. While most mainstream texts in the medical field at the time were categorical about the description of leprosy, there were also social attitudes and religious views on the ailment that were at times confusing and ambiguous. In Imperial China, there was segregation of people who had leprosy as it was believed that the body of such sufferers was highly contagious. In the Fujian regions of China during the Late Imperial China, the belief was that the ailment of leprosy is transmitted through sex but the fear of being affected by the disease known by the natives as lillai led it to be seen as a social phenomenon. From Leung’s Leprosy in China we can learn that there have been diverse social, cultural and intellectual dimensions of leprosy in the world and not only China alone and it gives the significance and understanding of the disease as in the past as viewed from a religious and medical angle. The lesson is that there was also confusion as to what leprosy is as some of them referred to it as dafeng which refers to the etiological pattern of the invasion of wind or lillai which refer to the symptoms and sores on the skin. The different perceptions

Race in America issues Essay Example | Topics and Well Written Essays - 1250 words

Race in America issues - Essay Example This minority group has experienced numerous atrocities and injustices over the years. Likewise, racial segregation has dominated admissions in schools where whites get preference over the blacks. These inequalities intensify the abhorrence between the white and blacks to the detriment of economic and social development in the United States. Affirmative action has succeeded in remedying these inequalities and therefore it should be sustained at all cost in order to enhance a civilized society as the nation purports to be. Through remarkable struggles of the African American minorities, they managed to sensitize the whites to adopt mechanisms of correcting and bridging the gap occasioned by racial prejudices. Affirmative action was embraced as a result. Precisely, mere recognition and affirmation to halt past injustices is not enough remedy for the over two hundred years of racism, oppression, racial discord and discrimination. Efficient programs like affirmative action and the Voting Rights Act effectively address these injustices. The minorities have embraced these actions with a sigh of relief but the cons view disprove these efforts especially affirmative action which hey accuse as reverse discrimination. Though these have significantly addressed the issue of racism, the battle is yet far from being over as some people would claim. Racial disorder and intense prejudice are still apparent in the society today. The African Americans still occupy the minority facet. The whites disregard them both at school and at places of work. The whites have reluctantly denied them the dignity they deserve. Admissions and recruitments are not purely on merit. From these expositions, it is apparent that racism is still a major problem and therefore these programs should not only remain in place but properly enforced too. Discrimination still persists in the fields of employment, contract businesses as well as education. An appropriate insight is given by evaluating the impact of affirmative action bans in education. This will deduce the necessity of retaining affirmative actions and such other measures which shall aim at improving the welfare of the racial discriminated minorities. Notably, the nation as it goes through a historical demographic transformation, there is a dire need to equally equip all the students irrespective of their race, with apt training that will enhance the sustenance and expansion of technology and research (Garces 2012). It should not be ignored that these young stars who have been traditionally excluded, make up a far larger proportion of the future generation. Denying them these skills then the nation risks future low levels of competitiveness around the globe. Of importance is to identify and nurture talent among all groups in order to enhance advancement (Garces 2012). Unfortunately, many states have banned affirmative action with regard to employment, education, and contracting decisions in public institutions (Garces 2012 ). This is to the detriment of the minority African Americans. It is a continuity of suppression towards his group. A practical example is evident in Texas State when it banned affirmative action with regard to admission in graduate education following the ruling in Hopwood v. State of Texas (Garces 2012). The ban resulted in reduced enrollment of the marginalized students in graduate studies especially in law and medical fields (Garces 2009). The

Financial Reporting on Goodwill and Intangible Assets

Financial Reporting on Goodwill and Intangible Assets Question 1 Under International Financial Reporting Standards (IFRS), goodwill and intangible assets must be treated separately during a business combination in accordance with IFRS3. Prior to IFRS 3, companies, during a business combination situation, intangible assets and goodwill could be accounted for as goodwill[1]. Under IFRS 3, acquired intangible assets are treated separately to goodwill. With recognised intangible assets, the value of the intangible asset can be amortised over the useful life of the asset. Goodwill is the value difference between the price paid for a business on acquisition and the value of the assets. Unlike intangible assets, goodwill cannot be amortised but needs to be re-measured for impairment, on an annual basis. This impairment value can be included in the income statement as an expense, on an annual basis. This is the critical difference between intangible assets and goodwill[2]. Upon acquiring a business, the acquiring company must assess the fair value of the relevant assets and liabilities including some identifiable intangible assets. This is the only time that these assets can be recognised on the balance sheet. Internally created intangible assets cannot be amortised in a straight line and reduced in this way on the balance sheet unless they are identifiable in terms of a useful life expectancy. Intangible assets that have an indefinite life span cannot be amortised on a straight line basis and must be re-measured for impairment, instead. All internally created intangible assets are re-measured for impairment, regardless of whether or not they are able to ascertain the useful life expectancy of the asset[3]. Goodwill is generally considered as a type of intangible asset; however, for the purposes of IFRS 3, it must be accounted for separately, during a business acquisition, with goodwill never being amortised and intangible assets that can be recognised to have a specific life expectancy can be amortised on a straight line basis. This is not the same for internally created intangible assets which will never be amortised. Question 2 (a) Gearing is calculated by considering the ratio of debt to equity, which is considered as debt divided by capital employed (or debt divided by debt plus shareholder funds). Intangible assets are often added back on to the shareholders’ funds as intangible assets such as goodwill and are a measure of the history of the company and not its current financial strength[4]. Calculation Gearing Numbers reported in company’s balance sheet (733 + 8585) which is total borrowings divided by shareholder equity / (9318 + 4013) total debt plus shareholder equity 69.90% Adjusted to make goodwill valueless (733+8585) / (4013 + 9318 – 4514) goodwill is taken off the shareholder equity 105.68% Adjusted to treat both goodwill and intangible assets as valueless (733+8585) / (4013 + 9318 – 9974) goodwill and intangible assets are added back on 277.57% The higher the ratio or gearing percentage, the greater the company favours debt over equity. A ratio of 100% would indicate that the company has an equal preference for both the use of equity and debt[5]. Therefore, the higher the percentage the greater the dependence and the greater the perceived financial risk. Shareholders will only obtain a return on their equity once all interest payments have been made. Therefore, the higher the reliance on debt, the more volatile the shareholder earnings are going to be. However, the debt repayment is set and, therefore, the higher the gearing ratio, the greater the risk but also the greater the potential return for the existing shareholders[6]. The figure for Allied Boots, for the purposes of this analysis is 105.68%. Any figure over 100% is considered high, which means that there may be volatility for the shareholders, but the profit growth will also be higher. In this case, the figure with goodwill ignored, has been used as this takes into account the fact that goodwill is largely a measure of historic value. The reason for this is that goodwill is entirely a reference to historic value generated in the business and should not, therefore, be taken into account as part of the shareholder equity. Intangible assets are continued value generating assets and should, therefore, remain in the calculation. For example, the intangible assets could include intellectual property which continues to add value to the business, whereas goodwill at the point of business acquisition is simply a reflection of the value of the business name at that point; no further value will be generated by virtue of this figure[7]. Question 3 In an entirely efficient market, all analysts will have all relevant information available to them, allowing them to makes suitable adjustments to give them the best possible information in relation to the value of the business. Truly efficient figures imply that all figures within the accounts reflect all known information[8]. However, in reality, markets are not entirely efficient as there is information that is not reflected in the financial data. Financial data, by its very nature, is historic and simply reflects what has happened in the past. Values for intangible assets such as intellectual property and goodwill can vary very quickly and are extremely subjective in nature. Goodwill and intangible assets are often based on information that is not publicly available such as internal know-how and, therefore, cannot be suitably analysed to see how realistic they are; this potentially offers considerable discretion for managers in terms of how these figures are reflected in the acco unts[9]. Due to the potential discretion in this area, regulators need to lay down certain treatment rules to ensure that the information being provided by the financial accounts is as close to full, true and fair as is possible. This then allows the analysts to make the most suitable decisions for their chosen position. Bibliography Blake, John, Lunt, Henry, Accounting Standards, Pearson Education, 2001 Dunse, Neil A., Hutchison, Norman E., Goodacre, Alan, Trade-related valuations and the treatment of goodwill, Journal of Property Investment Finance, 22, 3, 2004 Elliott, Barry, Elliott, Jamie, Financial Accounting and Reporting, Pearson Education, 2006 Mard, Michael J., Hitchner, James R., Hyden, Steven D., Zyla, Mark L., Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis, SFAS 141 and 142, John Wiley and Sons, 2002 Reilly, Robert F., Schweihs, Robert P., Valuing Intangible Assets, McGraw-Hill Professional, 1999 Seetharaman, A., Sreenivasan, Jayashree, Sudha, Raju, Yee, Tey Ya, Managing impairment of goodwill, Journal of Intellectual Capital, 7, 3, 2006 Seetharaman, A., Balachandran, M., Saravanan, A.S., Accounting treatment of goodwill: yesterday, today and tomorrow: Problems and prospects in the international perspective, Journal of Intellectual Capital, 5, 1, 2004 Weetman, Pauline, Financial Accounting: An Introduction, Pearson Education, 2006 Wines, Graeme, Dagwell, Ron, Windsor, Carolyn, Implications of the IFRS goodwill accounting treatment, Managerial Auditing Journal, 22, 9, 2007 Footnotes [1] Weetman, Pauline, Financial Accounting: An Introduction, Pearson Education, 2006 [2] Mard, Michael J., Hitchner, James R., Hyden, Steven D., Zyla, Mark L., Valuation for Financial Reporting: Intangible Assets, Goodwill, and Impairment Analysis, SFAS 141 and 142, John Wiley and Sons, 2002 [3] Blake, John, Lunt, Henry, Accounting Standards, Pearson Education, 2001 [4] Seetharaman, A., Sreenivasan, Jayashree, Sudha, Raju, Yee, Tey Ya, Managing impairment of goodwill, Journal of Intellectual Capital, 7, 3, 2006 [5] Elliott, Barry, Elliott, Jamie, Financial Accounting and Reporting, Pearson Education, 2006 [6] Dunse, Neil A., Hutchison, Norman E., Goodacre, Alan, Trade-related valuations and the treatment of goodwill, Journal of Property Investment Finance, 22, 3, 2004 [7] Seetharaman, A., Balachandran, M., Saravanan, A.S., Accounting treatment of goodwill: yesterday, today and tomorrow: Problems and prospects in the international perspective, Journal of Intellectual Capital, 5, 1, 2004 [8] Reilly, Robert F., Schweihs, Robert P., Valuing Intangible Assets, McGraw-Hill Professional, 1999 [9] Wines, Graeme, Dagwell, Ron, Windsor, Carolyn, Implications of the IFRS goodwill accounting treatment, Managerial Auditing Journal, 22, 9, 2007

Comparing the Female Journey in Children on Their Birthdays and Weltys

The Female Journey in Children on Their Birthdays and A Worn Path Male's and female's have been treated differently throughout all of time. Race and looks have also been stereotyped. In this paper I will be talking about two different girls with two different races, looks, and ages. In the stories, "Children on Their Birthday's", and "A Worn Path", the two main characters are girls on a journey with only themselves to lead the way. Throughout their journey the women come across obstacles, good times, and also prejudice attacks against their look, sex, and race. In "Children on Their Birthday's", Miss Bobbit is a 10 year old, very attractive white girl that is journeying for a job. She is treated with much... ...ney with only themselves to lead the way. Throughout their journey the girls come across obstacles, good times, and also prejudice attacks against their look, sex, and race. Works Cited Capote, Truman, Children on Their Birthdays. Atlanta:Peachtree Publishers, Ltd.,1986. Welty, Eudora, A Worn Path. Atlanta:Peachtree Publishers, Ltd., 1986.

West Side Story Essay -- essays research papers

In 1961, West Side Story, a filmed version of the hit Broadway musical that was inspired by William Shakespeare’s "Romeo and Juliet," was released to viewers, who just could not resist the energy and excitement of the movie. Thirty-eight years later, viewers, like myself, still cannot resist it. I had never seen the film, which was directed by Robert Wise and Jerome Robbins, before, but I had always wondered why people loved this multi award-winning movie so much. After viewing the film, I think that it deserved the ten Academy Awards that it won because it has withstood the test of time and it truly is a remarkable film. It still has the same flair and ability to lure the viewer into the plot as it did when it was first shown in theaters. I think that it truly is one of the best pictures of this century because it offers entertainment and an important lesson about hate as well.   Ã‚  Ã‚  Ã‚  Ã‚  West Side Story is primarily a social statement with a touching love story surrounding the social aspect of the film. West Side Story has three main themes, love, tragedy, and justice, which are brought to light throughout the course of the movie. The plot of the film involves two race-based gangs fighting to rule the same strip of street on the West Side of New York City in the late 1950’s. The film teaches a valuable lesson; a lesson about how hate can kill a person and destroy the lives of his or her loved ones. The Jets, a white gang of teenagers led by Riff, and the Sharks, the Puerto Ri...

Balancing Penn Foster Sudies Essay

This process analysis essay is going to go through examples and talk about different ways to work around your life demands. At the same time of living your life with all the demands life hands you. Also being able to accomplish your goals for your career you are working towards. Balancing your life with your school studies. Balancing school and your life can be difficult. So to start off I’m going to give some examples of different strategies to try to accomplish your goals. First of all you could write out a schedule. Second examples of when your work is here it can sometimes get in the way of your school work, But as soon as you’re done with work then you have family. So if you spend time with the family then you’ll be able to do school work. Or you could do your school work around the time the kids take their naps or when they are playing or watching cartoons. So there are ways you can do your school work you have to stay focused. To balance school with work is it depends on your schedule where if you had time to work on it before you go to work or after you off work. Well to top it off if you were a single parents not working at the time and you were just going to school then you would be able to get a lot accomplished. Well your family is very important and you got spend time with them and make sure everything is organized. And life will be great when everything is in order. And if you weren’t working you could get your kids to do stuff like there homework and be able to do your work at the same time. Also, if I had to show what I do during the day it would be getting up in the morning. Second, would get ready for the day. If your child had day care or school you could take them over there for a couple of hours even though you didn’t have to work but you go to school online you would be able to get things accomplished while they were gone. And still be able to accomplish the demands of your family. So in conclusion, to sum everything up would to statagies your life and be able to get your demands in life in order as well as keeping up with your studies. So as long as you stay on task you will be able to do everything that you need to do to stay organized.

Gender Stereotype

Stereotyping was an act of generalizing a group by observation of some group members, but later it becomes a popular belief and assumption to certain groups. Although sometimes these assumption made by stereotyping can be correct but most of the time it affects our judgment by oversimplifying our further observation on the others. People sometimes rationalize their stereotyping by ignoring evidence that contradicts the stereotype, thus created unconscious stereotype. Unconscious stereotype can lead to discrimination, under performance, and false understanding to certain groups. One of the unconscious stereotypes we hardly notice in our everyday life is the gender stereotype. Ever since we were kids, boys are socialized to be tough, aggressive, loud, and athletic; girls are socialized to be sensitive, passive, quiet, and nonathletic. â€Å"Parents encourage their sons and daughters to participate in sex-typed activities, including doll playing and engaging in housekeeping for girls and playing with trucks and engaging in sports activities for boy. † said by Susan D. Witt in â€Å"Parental Influence on Children’s Socialization to Gender Roles†. And because of this, boys tend to stand out more than girls, and girls did not usually speak out in public. Although it was only an issue of being passive or aggressive, but it had lead most male to stereotype female as less intelligent because of how most female did not speak out their opinions; so did I. And because of this stereotype, most men believe that women are not competent to work in a po sition higher than men and women are expected by men to be housewife. According to Chang Tianle, â€Å"If a successful woman does not assume traditional duties at home, she will probably be accused of being selfish and concentrating too much on her career and neglecting her family. † Women would get blamed if not doing most of the housework at home even though they are making the major earning for the family. As a male myself, I have thought that female were less intelligent and athletic than male. The main reason is because of the way media have portrayed female. In movies and TV shows, female were hardly the main haracters. In news, the important figures such as politicians were usually male. Even in a family, male usually seems to be the one that was supporting it. Later, there had been some false scientific belief that supports gender bias. According to Caryl Rivers and Rosalid C. Barnett in â€Å"The Difference Myth†, â€Å"Victorian-era scientists generally accepted as fact that larger brains of men made them intellectually superior; women’s smaller brains made them closer to children than to mature adults. But this had proven to be wrong; the brain size has now proven to be proportional to the body size and does not determine intelligence. But most false beliefs are still widespread and had lead to so many people believing that female were inferior to male, and I was just like most average male, believed that female were less intelligent, athletic, and not as worthy as male in the society. This unconscious bias created a world with most men having a higher status than women. According to J. D. Nordell in â€Å"Position of Power†, â€Å"women need to be 2. 5 more productive than men to be judged equally competent. It created an unequal work environment for women and took away their opportunities . Although now I try not to stereotype female as less intelligent, sometimes my judgments are still unconsciously affected by this idea of stereotype. In my biology lab, there is a girl in my group. At the first day of the lab, she was very talkative but slow on her work, so I unconsciously assumed that she might need my help in the following labs. But later I observed that she was actually doing better than me on lecture and had answered most questions that I did not know. It turned out that she does not need help at all. So I conclude that the reason why she was slow in lab was because she was being too talkative and was not focusing in the lab, and because of this, I had unconsciously labeling her with the stereotype of being less intelligent. The idea of stereotype affected my judgment while I was not aware of it. â€Å"Even though formal barriers to women’s workplace advancement have been dismantled, unconscious bias continues to interfere. †Said by J. D. Nordell in â€Å"Position of Power†. I agree with his statement because of a lot of phenomenon of unconscious gender bias still exist in our everyday life just like the experience I had in biology lab. People are too used to linking people to certain groups but not fully observing them, thus stereotyping occurred. As of now, I try not to let the thought of stereotype affect my judgment. But I believe that in some scale, stereotype has become a habit for me and also for most people. Although I try not to stereotype others, it still unconsciously affects my daily judgment. Being the same to aversive racism, unconscious stereotype is also hard to be eliminated. The reason of it is that people are not aware of it and they think that they are making rational judgment. And the self-fulfilling prophecies then lead the stereotyped to act in a way to confirm the stereotype. â€Å"If others perceive you as talented, you become more talented. If you are perceive as less able, your ability shrinks. † Said by J. D. Nordell. This unconscious bias then becomes a cycle. We perceive most women as passive, thus leading more of them not to speak up. Gender stereotype had made a great impact on people’s expectation on different gender. When we speak of stereotyping, we usually think of racism, but forgetting how it affects gender. And because of this, gender stereotype become so subtle. We usually do not realize it when we are stereotyping other gender. And sometimes the self-fulfilling prophecy can support our stereotyping. Stereotype then becomes a habit. Stereotyping not only affects the victim, it also affects the stereotyper. When we get used to stereotyping others, we eventually weaken our observation and reasoning skills. Gender Stereotype Stereotyping was an act of generalizing a group by observation of some group members, but later it becomes a popular belief and assumption to certain groups. Although sometimes these assumption made by stereotyping can be correct but most of the time it affects our judgment by oversimplifying our further observation on the others. People sometimes rationalize their stereotyping by ignoring evidence that contradicts the stereotype, thus created unconscious stereotype. Unconscious stereotype can lead to discrimination, under performance, and false understanding to certain groups. One of the unconscious stereotypes we hardly notice in our everyday life is the gender stereotype. Ever since we were kids, boys are socialized to be tough, aggressive, loud, and athletic; girls are socialized to be sensitive, passive, quiet, and nonathletic. â€Å"Parents encourage their sons and daughters to participate in sex-typed activities, including doll playing and engaging in housekeeping for girls and playing with trucks and engaging in sports activities for boy. † said by Susan D. Witt in â€Å"Parental Influence on Children’s Socialization to Gender Roles†. And because of this, boys tend to stand out more than girls, and girls did not usually speak out in public. Although it was only an issue of being passive or aggressive, but it had lead most male to stereotype female as less intelligent because of how most female did not speak out their opinions; so did I. And because of this stereotype, most men believe that women are not competent to work in a po sition higher than men and women are expected by men to be housewife. According to Chang Tianle, â€Å"If a successful woman does not assume traditional duties at home, she will probably be accused of being selfish and concentrating too much on her career and neglecting her family. † Women would get blamed if not doing most of the housework at home even though they are making the major earning for the family. As a male myself, I have thought that female were less intelligent and athletic than male. The main reason is because of the way media have portrayed female. In movies and TV shows, female were hardly the main haracters. In news, the important figures such as politicians were usually male. Even in a family, male usually seems to be the one that was supporting it. Later, there had been some false scientific belief that supports gender bias. According to Caryl Rivers and Rosalid C. Barnett in â€Å"The Difference Myth†, â€Å"Victorian-era scientists generally accepted as fact that larger brains of men made them intellectually superior; women’s smaller brains made them closer to children than to mature adults. But this had proven to be wrong; the brain size has now proven to be proportional to the body size and does not determine intelligence. But most false beliefs are still widespread and had lead to so many people believing that female were inferior to male, and I was just like most average male, believed that female were less intelligent, athletic, and not as worthy as male in the society. This unconscious bias created a world with most men having a higher status than women. According to J. D. Nordell in â€Å"Position of Power†, â€Å"women need to be 2. 5 more productive than men to be judged equally competent. It created an unequal work environment for women and took away their opportunities . Although now I try not to stereotype female as less intelligent, sometimes my judgments are still unconsciously affected by this idea of stereotype. In my biology lab, there is a girl in my group. At the first day of the lab, she was very talkative but slow on her work, so I unconsciously assumed that she might need my help in the following labs. But later I observed that she was actually doing better than me on lecture and had answered most questions that I did not know. It turned out that she does not need help at all. So I conclude that the reason why she was slow in lab was because she was being too talkative and was not focusing in the lab, and because of this, I had unconsciously labeling her with the stereotype of being less intelligent. The idea of stereotype affected my judgment while I was not aware of it. â€Å"Even though formal barriers to women’s workplace advancement have been dismantled, unconscious bias continues to interfere. †Said by J. D. Nordell in â€Å"Position of Power†. I agree with his statement because of a lot of phenomenon of unconscious gender bias still exist in our everyday life just like the experience I had in biology lab. People are too used to linking people to certain groups but not fully observing them, thus stereotyping occurred. As of now, I try not to let the thought of stereotype affect my judgment. But I believe that in some scale, stereotype has become a habit for me and also for most people. Although I try not to stereotype others, it still unconsciously affects my daily judgment. Being the same to aversive racism, unconscious stereotype is also hard to be eliminated. The reason of it is that people are not aware of it and they think that they are making rational judgment. And the self-fulfilling prophecies then lead the stereotyped to act in a way to confirm the stereotype. â€Å"If others perceive you as talented, you become more talented. If you are perceive as less able, your ability shrinks. † Said by J. D. Nordell. This unconscious bias then becomes a cycle. We perceive most women as passive, thus leading more of them not to speak up. Gender stereotype had made a great impact on people’s expectation on different gender. When we speak of stereotyping, we usually think of racism, but forgetting how it affects gender. And because of this, gender stereotype become so subtle. We usually do not realize it when we are stereotyping other gender. And sometimes the self-fulfilling prophecy can support our stereotyping. Stereotype then becomes a habit. Stereotyping not only affects the victim, it also affects the stereotyper. When we get used to stereotyping others, we eventually weaken our observation and reasoning skills.

AP English III

In this mock press release from The Onion, the author satirizes the way products are marketed to consumers. He seems to think that the methods used by advertisers are exaggerated and manipulative. The author shows his contempt for marketing techniques by using Irony, diction, and hyperboles. The use of Irony Is evident In this mock press release. The author uses this Irony to point out logical flaws sometimes seen In advertisements. For instance, a woman claims that â€Å"after wearing MagnaSoles for seven weeks, [she's] noticed a significant decrease in pain† (lines 59-60).Customer testimonials are often used as an advertising technique. However, this particular one is showing irony because the injury of a sprained ankle could clearly be healed by time in seven weeks†not necessarily because of some miracle product. The audience recognizes this irony and finds it humorous. Another irony that the author is showing is the description of an â€Å"intelligent-looking man in a white lab coat† (lines 67-68). This is ironic because he is not necessarily intelligent, he merely appears to be intelligent.This parodies the advertising technique of using actors to sell products, as opposed to actual certified pecialists. All of these examples of Irony clearly show misleading tactics of marketers. The authors use of comical dlctlon emphasizes the audacious tone that real advertisements use to sell their products. However, this author flouts that bold tone by use of sarcastic and exaggerated word choice. For example, he mocks the scientific words typically used by using made up words. He creates terms like â€Å"pain nuclei,† â€Å"kilofrankels,† and â€Å"comfortrons. By inserting this satirical diction, the author is creating a connection to scientific vocabulary typically used in advertising. Consumers are often misled by vocabulary that they are unfamiliar with, and this author is satirically proving that. Specifically, he uses the term â€Å"pseudoscience† which sounds, to an uninformed ear, like a legitimate field of study. However, a clever reader will understand that â€Å"pseudff' means fake, and therefore the very term means â€Å"fake science† (not legitimate). By using such exaggerated diction, the author proves his satirical point that people will believe anything that sounds scientific.The author of this mock press release also uses hyperbole to mock real advertisements by ointing out their exaggerations. The article contains a quote by the product's creator that claims it is â€Å"not just a shoe insert†it's a total foot rejuvenation system† (line 16-17). This is an exaggeration of what typical advertisements say about their product. All advertisers want to sell their product as a â€Å"cure-all. † Through hyperbole, this article is mocking this convention. In addition, the article claims that â€Å"if the frequency of one's foot is out of alignment with the Earth, th e entire body will suffer† (lines 43-45).This is clearly a fantasy fact because we know that your entire ody is not necessarily Impacted by the biomagnetic connection of your foot to the ground. The author's hyperbole serves to further prove that advertisements often use bombastic exaggeration. The satirical devices used by the author poke fun at real advertising techniques. Through scientific-sounding diction, strong, humorous hyperbole, and ludicrous Irony, the author effectively makes his point that marketing techniques are deceptive and somewhat shady. techniques by using irony, diction, and hyperboles. The use of irony is evident in this mock press release.The author uses this irony o point out logical flaws sometimes seen in advertisements. For instance, a woman specialists. All of these examples of irony clearly show misleading tactics of marketers. The author's use of comical diction emphasizes the audacious tone that reader will understand that â€Å"pseudo' means fa ke, and therefore the very term means that claims it is â€Å"not Just a shoe insert†it's a total foot rejuvenation system† (line body is not necessarily impacted by the biomagnetic connection of your foot to the hyperbole, and ludicrous irony, the author effectively makes his point that marketing

Michael Lemonick's Are We Losing Our Edge Essay

Michael Lemonick's Are We Losing Our Edge - Essay Example Thus, through such competition, any country that has even a little bit of ambition and grit is being able to establish itself within the rest of the world as a global superpower in terms of its trade and economy. As per the words of Shirley Ann Jackson, America is thus facing what is called, a ‘Quiet Crisis.’ (Lemonick, Michael D.) Various kinds of aspects have together helped to stem the kind of growth that American was having in the last few decades, and compared to the current levels of growth, how the same has slowed down due to processes within the government framework and structure. For example, the author writes that during the period of George W Bush, a large amount of hostility was shown towards various topics under science, which were not given ample grants or potential for research and testing. This has further led to the growth of the meltdown that the country is facing on a global scale today. (Msurjapu) The inadequacies of growth going in America have been further highlighted by the kind of slow down that has been brought about in the corporate sector as well. These industries are not being given enough government support unlike other companies around the world in other countries are receiving; furthermore, they are cutting back on their investments and production for fear of going into losses and not being able to cover their initial and variable costs. According to personal opinion, the reign under Barack Obama has done far better in trying to perfect this global meltdown that America has been going through since the time of Bush. During his time, not much emphasis was given to various sectors that were at that time waiting to explode into fully potential fields of growth and development. Since areas like nanotechnology, supercomputing and alternative energy were not given as much importance in America at the time, other countries like India and Japan were trying their best to exploit these areas and emerge as victorious superpowers in the same. The final result was that these other countries had been successful in their operations and left America a step behind in terms of such development in the fields of science and technology. By the time it was time for Bush to step down and Obama to take control and fix these factors, other countries around the world had established their own levels of competition in the global market with respect to these full of potential growth aspects of life. That is why, America has been said to be losing out on its edge; the same edge that it held over the global market earlier, due to such intolerance towards research in newer fields. This has been taken up by other nations around the world now, leading to American being put into the competition at the same level, and not a cut above the rest; a position that the country used to maintain in the past. Lemonick has made use of a number of rhetorical strategies to write his article. These are strategies used in order to make the wri ting more powerful and persuasive for the reader, and help him understand a person’s point of view better. However, each piece and kind of writing requires a different kind of strategy to be used, and not all of them can be used within the same article. Lemonick has made excellent use of exemplification within his article. This includes providing facts and

Environmental Change and its Protection Essay Example | Topics and Well Written Essays - 1250 words

Environmental Change and its Protection - Essay Example There are organizations in most countries that operate on a non-profit basis for the betterment of various elements of the earth. Progress on this front, is however, often slow as funds are mostly limited. This paper shall look at how people can make a difference in their own homes and in school. These two areas are inter-linked and what one learns at school is essentially what one also seeks to implement at home and vice-versa. As children need to be trained regarding the protection of the environment, it is important that what is done in these two places and what can be done in these two places is analysed and changes proposed. In most homes, while children go to school, they are provided with lunches in brown bags. This is a potential area for change and the paper that is saved when one takes the number of bags that children all over the United States of America take to school into account. What, one may ask, is the alternative to sending such packaged meals? The answer lies in re usable containers that would not require more and more paper to be consumed. This would result in the reusing of certain elements and would also prevent the cutting down of trees that happen so as to create the paper bags that are used to package lunches. To make such activities more entertaining for the children, it may be useful to create reusable boxes that are more colorful and presentable. These boxes would also help prevent children from having to carry packaged fruit which can then be placed within the box. This is also a healthier option as far as dietary habits are concerned (Younes, 2012). In many schools, obsolete materials are allowed to lie around the premises. Disposal of this waste would be the first step towards creating a clean and environment-friendly society. This would require infrastructure that would enable a quick and efficient disposal of such material that would not be very costly for the person who disposes of it. Incentives may be offered to the school or society that seeks to dispose of its waste in such a manner. Such incentives would keep the schools and societies on the lookout for opportunities for funds from the government or agencies that may then channel the resource in a commercially viable manner. The materials that are collected can be recycled and they can be sold back into the community leading to more funds for an industry that could be dependent on saving the environment. Recycling is also at this point of time in history, in the United States of America, an aspect of the society that is funded and accepted by the state as an area of priority. This makes the use of the elements of the environment in a sustainable way easier for the common man as he or she is aware of the fact that they have a partner who is willing to share the load financially. The support that the government of America provides for the movement is financial and also moral. It is also bureaucratic in so much so that it enables a quick transition from the stage of idea to that of reality (Obama, 2010). For instance, the idea that has been discussed in this paper, that of the transition to reusable boxes that lunch can be carried in to school from paper bags can be quickened up through legislative intervention. For instance, the rates of paper bags can be increased while the taxes on reusable goods can be reduced. Apart from this, incentives can be offered to areas that record a large increase in the amount that they have

HW 8 Essay Example | Topics and Well Written Essays - 500 words

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