Finance assignment Example | Topics and Well Written Essays - 2500 words

Fund - Assignment Example The normal return figures acquired for these four organizations are defended as they reflect to some degree the general pattern saw in the different parts. Watson and Head (2007) proposes that Biotech organizations are relied upon to acquire significant expense of introductory interest in research however with time they record exceptional yields inferable from the offer of their inventive items. The discoveries agree with those of Brown et al, (2012) who further recommends that the significant yields for pharmaceutical organizations increment exponentially as the new product’s showcase arrive at increments. Then again, Construction organizations can be named as sheltered ventures as they have less hazard, since a large portion of the capital for such organizations is held up in resources (Boritz, 2006) and (Megginson, 1996). This division has exceptional yields on venture inferable from the blasting land industry in Australia. The financial segment is reliant on the countryâ⠂¬â„¢s economy and salary levels of the individuals as talked about by Mishkin and Eakins (2006). They express that since Australia is a created nation, over 90% of the individuals over 18 years old work ledgers. With more individuals setting aside cash with the banks, there is sufficient cash to offer credits to organizations and individual hence making it a productive part. As opposed to this, the movement and recreation industry is profoundly influenced with occasional the travel industry experienced in Australia as revealed in â€Å"An Introduction to Technical Analysis† (1999). Albeit a great many people may have extra cash to use in recreation, they incline toward global goals during seasons, for example, winter when the temperatures are low. What's more, the opposition in the part, makes it a less gainful area particularly for little and medium organizations. There are three significant methodological difficulties related with the Gordon’s development model. Right off the bat, it is expected that the development rate is consistent which may not really be the situation. Furthermore, for loads of developing

PROJECT MANAGEMENT Assignments Essay Example | Topics and Well Written Essays - 4000 words

Venture MANAGEMENT Assignments - Essay Example Limit alludes to the quantity of units an office can hold or to deliver in a given range of time. Limit accessible would allude to that which is at the removal of the medical clinic and this is influenced by among different variables: changes that are explicit to the accessible limit tasks, the blend of various employments of the current accessible limit and the speed or potentially pace with which the workforce uses this limit. In estimating limit, a unit standard of measure is frequently required, and for this situation of St. Marks’s clinic beds assets are utilized. Limit the executives includes scope organization and this decisively falls on the obligation duties of the key organizers in the association. Its significant point in many associations is to attempt to coordinate the level at which the tasks are occurring to that of the interest. It is completed remembering the future development and the extension plans of the associations and furthermore to a more noteworthy degree the market pattern, for this situation of the medical clinic, the patients’ pattern. Ordinarily with a change popular, scope organization turns into a dull and a truly capricious exercise. It is comprehensively worried about the characterizing of both the present moment and long haul needs of an association and discovering intends to fulfill them putting together the choices with respect to the client requests. This is finished considering both the human and money related assets accessible to the association. Normally, making scope quantification for the drawn out use of assets is unsafe, unsure and troublesome in many associations. This is principally in light of the fact that a great deal of changing parameters are to be considered for the arranging procedure to have some exactness. It includes significant issues and those that would influence the association in a significant manner. Momentary methodologies then again including changes in a one year time span are normally simpler to

The True Devils In Salem Essays - Salem Witch Trials, The Crucible

The True Devils in Salem English - The Crucible by Arthur Miller The True Devils in Salem In The Crucible by Arthur Miller, the frenzy of the Salem witch preliminaries is investigated in extraordinary detail. There are numerous hypotheses regarding why the witch preliminaries happened, the most famous of which is the young ladies' smothered childhoods. In any case, there were different factors also, such as Abigail Williams' issue with John Proctor, the mystery feelings of resentment that neighbors held against one another, and the physical and monetary contrasts between the residents of Salem Village. From a recorded perspective, it is realized that little youngsters in pilgrim Massachusetts were given almost no opportunity to act like youngsters. They were required to walk straight, arms by their sides, eyes somewhat sad, and their mouths were to be closed except if in any case asked to talk. It isn't astounding that the young ladies would discover this sort of way of life extremely choking. To defy it, they played tricks, for example, moving in the forested areas, tuning in to slaves' enchantment stories and imagining that different residents were entrancing them. The Crucible begins after the young ladies in the town have been found moving in the woods. As one of them falls wiped out, bits of gossip begin to fly that there is black magic going on in the forested areas, and that the wiped out young lady is entranced. When the young ladies converse with one another, they become increasingly startled of being blamed as witches, so Abigail begins blaming others for rehearsing black magic. Different young ladies all participate with the goal that the fault won't be put on them. In The Crucible, Abigail begins the allegations by saying, I return to Jesus; I kiss his hand. I saw Sarah Great with the Devil! I saw Goody Osburn with the Devil! I saw Bridget Cleric with the Devil! Another young lady, Betty, proceeds with the cry with, I saw George Jacobs with the Devil! I saw Goody Howe with the Devil! >From here on, the allegations develop and develop until the correctional facilities flood with denounced witches. It probably given them a staggering feeling of power when the entire town of Salem tuned in to their words and accepted every single allegation. All things considered, youngsters were to be seen and not heard in Puritan culture, and the newly discovered consideration was likely overpowering. In Act Three of The Crucible, the young ladies were called under the steady gaze of the adjudicators to safeguard themselves against the cases that they were just acting. To demonstrate their blamelessness, Abigail drove different young ladies in a chilling scene. Abby went about as though Mary Warren sent her soul up to the rafters and started to converse with the soul. Goodness Mary, this is a dark workmanship to change your shape. No, I can't, I can't stop my mouth; it's God's work I do. different young ladies all gazed at the rafters with sickening apprehension and started to rehash all that they heard. At long last, the young ladies' hysterics made Mary Warren blame John Proctor for black magic. When the trick begun, it was past the point where it is possible to stop, and the snowballing impact of wild allegations before long brought about the hanging of numerous blameless people. After the influx of allegations started, feelings of resentment started to surface in the network. Little insults were portrayed as black magic, and awful business bargains were accused on witchery. Two characters in The Crucible, Giles Corey and Thomas Putnam, contend at an early stage about a plot of land. Corey claims that he got it from Goody Nurse however Putnam says he possesses it, and Goody Nurse reserved no privilege to sell it. Afterward, when Putnam's little girl blames George Jacobs for witchery, Corey claims that Putnam just needs Jacobs' territory. Giles says, If Jacobs hangs for a witch he relinquish up his property - that is law! Also, there is none however Putnam with the coin to purchase so incredible a piece. This man is executing his neighbors for their territory! Others likewise had concealed thought processes in charging their neighbors. When the allegations started, everybody had motivation to charge another person which is the reason the hangings got so insane. The influx of allegations can be compared to widespread panic, in which the individuals included are so up to speed that they begin having dreams of neighbors out to do them hurt. One of the primary informers, Abigail Williams, had an ulterior thought process in denouncing Elizabeth Proctor. In The Crucible, Abigail accepted that on the off chance that she disposed of Goody Proctor, at that point John Delegate, her better half, would go to Abby. John Proctor took part in an extramarital entanglements with Abigail, however for

The Lost Secret of Argumentative Essay Topics about the Civil Rights Movement

The Lost Secret of Argumentative Essay Topics about the Civil Rights Movement The New Angle On Argumentative Essay Topics about the Civil Rights Movement Just Released In this kind of situation, it's more convenient to discover ready-made essays and use them as an example. An argumentative essays aim is to convince your reader to back up your side of the argument. You're able to observe that one is considerably more focused and specific in the points that it is going to prove in your essay. The essay topics within this lesson give your students different approaches to think through the source of the Civil Rights Movement. Keep in mind that whatever happens, a superior paper is always like the arguments which you make, and how well you can support precisely the same arguments with facts. I have the sources to finish the latter undertaking. These kinds of points are overly general, not really relevant, nor help to show your total thesis. You will discover a variety of argumentative essay topics but picking the perfect one might be the basic and the very first step to compose an influential essay. The absolute most relevant and important information you will utilize to show your argument. This 2-step process will make certain you get going on the perfect foot, but don't forget the essentials of sound writing. Before starting, you should collect all the required evidence to back up your arguments. Historical information and examples. Rumors, Lies and Argumentative Essay Topics about the Civil Rights Movement The House was expected to produce changes that would produce the bill even weaker. Essentially though, this wasn't true. Kennard died that exact same calendar year. The NAACP formed as an immediate solution to this situation. The results of the case ruled that public schools cannot be segregated. This event is just one of the most crucial trials in US history. The school authorities took three years to finish the integration program. An essay on women rights needs to be written dependent on facts since it is something which has, is and will nonetheless influence the world in 1 way or another. In addition, you can warn your audience about certain consequences that could occur if the problem under discussion isn't addressed properly. Non violence means had failed to get any meaningful effect on the Uruguayan government. In most instances, there are plenty of civil rights regimes and agreements that it is possible to decide to address whenever you're handling this specific paper, and it is indeed something which you want to take seriously. The Black Panthers were a good case of this kind of organization. This showed they wanted to vote and participate in politics, not simply let white folks do it for them. In the calendar year 1950 white men and women obviously had a social advantage instead of African-American individuals who were oppressed. At the moment, only white folks could participate in the Mississippi Democratic Party. The best thing about the civil war is it is fought for a fantastic cause like the abolishment of slavery. The 1940s saw considerably more effective efforts to lead to equality. World over, violence was used as a strategy to resist oppression. South America would have the richest economy on the earth in the event the Civil war doesn't bring a stop to slavery. Their aim was to obtain equal rights for African-American individuals. The movement's goal was supposed to decrease poverty for individuals of all races. The target of this case was supposed to bring about equality in education. The target of this outfit was supposed to empower the black individuals.

Light and Dark Imagery Depicted in Shakespeares Macbeth...

The natural order of the world is disrupted; this is made obvious from the start of the play. Even though they generally speak in riddle, the three witches are significant characters because of their foresight and knowledge of future atmosphere. ‘Fair is foul and foul is fair.’ ~Act 1, Scene 1~ Because this chant is towards the beginning of the play, the audience immediately see the supernatural control over things. Throughout the play of Macbeth the audience is made aware of the differences in dark and light. This could be seen as being metaphorical for many other binary oppositions one of which being good and evil. This example supports the power of the witches, representing evil and the dark. Another scene that shows Macbeth†¦show more content†¦However, we do not meet Lady Macbeth before she asks for the spirits to help her, so the audience are unable to know if Lady Macbeth is always the power-hungry, dangerously ambitious woman she appears. Macbeth and Lady Macbeth could be used as analogies for evil and good; this is because when first suggested that they kill King Duncan, Macbeth does not agree and feels his wife is overreacting until she questions his manhood. On the other hand, Lady Macbeth immediately has the plan forming in her mind when she learns of the opportunity. Lady Macbeth plays a major role in influencing her husband to commit the sinister deeds. She is the reason Macbeth shows his true side of evil. Like her husband, her ambition for power leads her into an unnatural realm of witchcraft and madness. After the murder, Macbeth begins to feel guilty forShow MoreRelatedLove, Murder, and Jealousy in Shakespeares Macbeth and Brownings My Last Duchess and The Laboratory2051 Words   |  8 Pagesjealousy in Macbeth, My Last Duchess and The Laboratory? This essay will look at ways William Shakespeare (1564-1616, English actor and playwright) and Robert Browning (1812-1889, English poet and playwright) consider love, murder and jealousy in the play Macbeth and the poems, My Last Duchess and The Laboratory. When comparing these themes it is of interest to consider their historical context and setting. Macbeth was first performed in 1611 and is considered to be one of Shakespeare’s darkest andRead MoreWilliam Shakespeares Romeo and Juliet Essay1768 Words   |  8 PagesWilliam Shakespeares Romeo and Juliet Although William Shakespeare wrote the story of ‘Romeo and Juliet’ in the 1500s, the themes depicted in the play had been around for centuries. It was a classic tragic love story. William Shakespeare needed his story to appeal and be accessible to as many people as possible. The main problem was that many people at the time could not read, therefore producing a book was pointless. So he decided to write the story of ‘Romeo andRead MoreAmerican Literature11652 Words   |  47 Pagescharacteristics often involve the persecution of a young woman who is forced apart from her true love Style: ï‚ · ï‚ · ï‚ · ï‚ · short stories and novels hold readers attention through dread of a series of terrible possibilities feature landscapes of dark forests, extreme vegetation, concealed ruins with horrific rooms, depressed characters Effect: ï‚ · ï‚ · ï‚ · ï‚ · today in literature we still see portrayals of alluring antagonists whose evil characteristics appeal to one s sense of awe today in literature

Feminism A True Nature Of Human Affairs Essay - 1521 Words

Women have displaced men as the greater share of college enrollment and graduates within last few decades rewarding success to feminism; yet gender pay gap, and lack of care of women’s issues prove that although opportunities for success have been made available to women, it’s benefits have not been fully realized. Feminism is fundamentally an ideology based on gender equality with an intent to promote women forward in education and success in professional fields without barriers faced by previous generations such as limited human rights and opportunities to express themselves fully. In the new millenia, feminism is here to rescue woman from domestication and represents a hope for happiness as afforded by men over generations in form of a career. 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International Current Development in Accounting Thoughts

Question: Discuss about the International Current Development in Accounting Thoughts. Answer: Introduction: Financial information is regarded as a tool and financial report should contain all information that should be used by all that is professional and nonprofessional as well. However, some of the relevant information should not be excluded from financial reporting because of its difficulty for someone to understand it. Neutrality and representational faithfulness is regarded as qualitative characteristics that should be contained in financial information as identified by conceptual framework (Barker McGeachin, 2015). Representational faithfulness exist when there is an agreement between a description and the phenomenon purports to represents. This can be explained with the help of an example, if we assume that inventory items in balance sheet of any company is viewed by external users to represents items intended for sale in business ordinary course. However, inventories consist of machinery for producing inventory; it results in lacking faithful representation. On the other hand, neutrality relates to parties who are potentially affected. Establishments of accounting standards are highly related to neutrality factor. Any financial information faces difficulty in balancing neutrality and representational faithfulness (Bauer et al., 2014). Financial information is regarded as representationally faithful if it is representing what it purports to represents. Any information cannot be regarded as completely neutral as measurement error is reported in informations because of many circumstances and events leading to errors. Estimates of good faith sometimes turn out to be too high and sometimes too be too low. Nonetheless, it is expected that such measurement errors can cancel out each other. Accounting discretion available to managers in reporting and making accounting estimates and leading to error of measurement (Beerbaum Piechocki, 2016). For example, it is required by managers to estimate the parameters of depreciation, accounts receivable collectability, liability for benefits of postretirements. In this regard, it is quite possible that estimates recognized by managers will be biased for enabling the company in appearing more profitable to external parties or less risky to stakeholders. This is done for their personal gain. It can happen that managers would understate the amount of receivables managers. It would be ultimately uncollectible. This would results in understating amount of bad debt and thereby overstating earnings. Concerning this scenario, it can be regarded financial information cannot be completely neutral (Choi et al., 2013). The standard setter requires financial information to be representationally faithful, reliable and neutral. Standard setting based on personal conceptual framework leads to different conclusions about identical issues. Rulemaking of the financial information concerning neutrality has come under increasing attack. It is argued by some people that standard setter should not issue pronouncements, which causes undesirable economic effects on company. Process of standard setting must be free from bias or else there would not be credential financial statements. Referring to qualitative characteristic such as Faithful representation would enhance decision usefulness of financial reporting information (Gordon Street, 2013). If an economic phenomenon is faithfully represented in any financial information, the economic substances of underlying transactions would be easily depicted and it might not be always same as legal form. There can be multiple ways to represent a single economic phenomen on. It can be explained with the help of an example. Risk estimate transferred in an insurance contract would be depicted quantitatively or qualitatively. Moreover, a depiction of single economic phenomenon would represents a multiple economic phenomenon. An item such as plant and equipment in financial statement might represents an aggregate figure of all of plant and equipment of any entity. Attaining faithful representation sometimes are necessary for explicitly disclosing uncertainty degree in reported financial information (Deegan, 2013). A financial information that has total freedom from error would imply faithful representation as most of financial reporting measures makes the estimation of several types of judgment of incorporate management. Neutral information makes the reporting of economic activity as faithfully as possible and it does not color the image it is communicating for influencing behavior in any particular direction (Hashim et al., 2015). Standard setter views that conceptual framework criterion in terms of accounting information qualitative characteristics is better than other bases of measurement. Allocation or methods of measurement are considered reliable if the measures presented results in representational faithfulness that is of lower degree. Faithful representation helps in depiction of any particular transaction that is considered reliable and verifiable. One of the new concept introduced in revised framework is verifiability and the financial information is considered verifiable as it enables independent observers and knowledgeable to reach a consensus of depicting any particular event as faithful transaction. It is regarded by standard setter that information must be representationally faithful within the conceptual framework, as it would provide the users with more relevant financial information (Harmon Ntseh, 2016). Historical cost requires all the financial statement to be based on original cost. Financial statements that are prepared under the historical cost accounting suffers from several limitations: Changes in price level are not considered- Under historical accounting, changes in money value resulting from changes in general level of price are not accounted for. This results in failure of organization to give a fair and true of its state of affairs. The main criticism of this approach is its resultant flaws during inflation. Historical accounting test validity relies on assumption that currency remains stable. This traditional accounting principle records the assets at historical price and such figures are used throughout life of assets. Approach is regarded as faithful representation. Provision for depreciation is not sufficient- under this method, depreciation is not charged at the price at which the assets are acquired, and rather it is charged based on historical cost of fixed assets. For the replacement of assets, provision made by way of depreciation charged on fixed assets are not sufficient (Mller, 2014). Historical cost accounting is based on certain and fixed inputs and the uncertainty of the initial value decision is eliminated, there arises uncertainty about the true asset value in the future period. This measure of accounting is backward looking and it does not reflect fluctuation in the market or transient volatility not does it considers appreciation over time. This is so because it does not adjust book value of assets. Valuation done using historical cost accounting sometimes become misleading. This happens when asset impairment reflecting non-temporary credit problems has been inaccurate and when assumptions are violated. The conventional method of accounting does not make any provision for changes in purchasing power (Warren, 2016). Historical cost accounting are regarded as most popular method of accounting measurement because of its very nature. This approach has the advantage of being less responsive to liquidity shocks; it is not exposed to volatility. It is les dependent on assumptions and is less vulnerable to speculative run up in price of assets. It is because of all these reasons, some of particularly useful information in pricing of asset of going concern are provided using this approach. This approach is considered suitable for purpose of making economic decisions. Election and evaluation of decision rules are affected using historical cost (Whittington, 2014). Many different context involves the application of historical cost such as cost plus contracts and taxable income. This method provides a satisfaction notion in the process of decision-making. Since the past price and requires forecasting of future price, this particular method serve basis of such forecasting. Objectivity is one of the main advantage of historical cost accounting and there is no room for manipulation. Any other method of recording accounting transactions would be less objective because the amount to be recorded depends upon individual point of view and it varies from different people. When compared to other method of recording transactions, this method is regarded as cheaper and easier way of evaluation. This is so because, the original cost cannot be amended, it already exist, and it can be easily determined and verified. Therefore, using this approach would requires less estimation in recording data by accountants and becomes easier for auditors for making inspection subsequently (). This method is regarded beyond dispute and is verifiable. As examined by framework of International accounting standards board, one of the key characteristics of financial reporting is reliability. As compared to other method of accounting such as fair value, historical cost is more reliably determined. This approach gives the assurance that users would not be provided with excess benefits. Assets are subjected to revaluation and this method is compromised by need to restate carrying value of assets in an economy of changing price level. For the purpose of control, historical cost is considered useful- Accounting objective is seen as the evolving concerning stewardship function of management in conventional accounting. In this context, income is regarded as the main function and managers are required to give accounts to equity holders. For the accountability purpose, past transactions records are considered essential. Historical cost accounting survives test of time- This approach is capable of surviving test of time. It is believed by most accountants that accounting constitutes a determinant of price, is useful and is regarded as thought pattern of decision makers. It is stated by (Nicoleta Victor, 2014) that status of accounting today is because of businesspersons and not because of accountants desire. Convention of historical cost is with the goal of Board and accounting purpose charged primarily with reporting past financial transactions of business and accurate recording. Primary purpose of accounting deals with only recoding the past facts and stakeholders for evaluation purpose use financial reports of an organization (Rosa, 2014). Base measurement should be done using historical cost, as current valuation of manufacturing plant of company seems to be more relevant at original costs. It provides useful cash flow information and valuation is result of exchange between two independent parties. Such agreement on exchange value is highly verifiable and objective. Measurement of financial information concerns with selection of measurement for liabilities and assets presented on financial position statement. One of the best way for maximizing information for credit and investment decisions is to select measurements for liabilities and assets that faithfully represents wealth of reporting entity. Considering the information that would result in statements selecting particular basis of measurement is done to maximize information for credit and investment decisions (Rivera et al., 2014). It is believed by the international accounting standard board that investors, other lenders and creditors forms the basis of relevance of particular measurement and the likelihood of assessing how a liability or assets would contribute to future cash flow of reporting entity. The way financial statement users assess the prospects for future net cash flow of reporting entity is affected by the way liabilities and assets would contribute to future cash flow. Such depiction may not provide information useful for assessing future cash flow concepts. Measurement basis selected by IASB comes with number of tentative decisions (Pacter, 2017). For the assessment of decision usefulness of measurement concepts, respondents makes a differentiation between different groups of liabilities and assets. For non-operating and liquid assets, users regards market based fair value as the most important measurement concept of decision usefulness. Professional investors do not regard fair value investment as a measurement concept having a homogenous impact on decision usefulness (Nicoleta Victor, 2014). IASB needs to consider the information that will be produce in statement of financial statement while selecting measurement basis. A free choice between two accounting practices is provided by IRFS for non-financial assets. Selection of choice between two accounting policies is analyzed from the perspective of economic cost benefit. When considering the benefit side, fair value is preferred to historical cost accounting. An asset under historical cost accounting is measured at the cost of acquiring it and this provides a reliable basis of measurement. However, there is an obvious disadvantage of this method (Nobes, 2015). If the objective of measuring the assets is to reflect the economic benefit, there is a decline in relevance of historical cost and if there is a change in price subsequent to assets acquisition. It is possible in some cases that the transaction is not taking place at market price and the current economic benefit conferred by asset might not be reflected. Measuremen t arising from acquisition transactions is not amended by historical costs. As opportunity and piece change and time passes, historical costs losses its relevance. Identical assets having different amounts and of same entity is measured by historical costs. As a result of this, the measurement of economic benefits of assets are not conferred on a comparable or timely basis using this method. Nonetheless, for fair value, there are several plausible alternatives. The relevant costs and benefits of those alternatives is necessary for making criteria between them. Current value in each regard rather than measuring the historical attribute of assets measures the current value and gain or losses in current value are unrealized and on other hand, the measurement arising from transactions of acquisition of measurement is not amended by historical costs. Economic substance seems to be better captured in fair value and historical cost seemed to be an inappropriate measure. However, the critics of fair value believes that it involves more subjectivity and estimation than some alternative measures (Harmon Ntseh, 2016). Under regime of fair value, the assets are recorded at the current transaction price. In literature, IASB has deeply embedded the use of fair value and there is a growing call to use this method in the financial reporting. Conceptual framework is demonstrable for fair value and it will be underpinned in revised framework. As the time passes, auditors, users would be comfortable using the fair value. The two methods of accounting policies are at the end of the accounting spectrum and historical cost accounting requires regular and partial updating. On the other hand, there is a requirement of updating of all variables in fair value. Historical cost accounting also comes with subjectivity and it becomes more pronounced when an asset are deemed to be impaired and an estimation in value is required to be made. Estimation is based on the future cash flow estimates of management. Due to steep cliff effects, there can be interruption in historical cost stability. For a very long time, the creeping effect of balance sheet may become unseen, as the updates of measurement are comprehensive and less frequent. In this regard, there is a serious convulsion of stability of historical costs. For maintaining relevance of historical; cost, it needs a degree of current measurement and historical costs to some extent is based on fair value. Historical cost accounting comes with several shortcoming s and despite of this, IASB has not opted for using fair value in particular or current value in general as a default basis of measurement (Hoffman, 2016). Nevertheless, it is regarded that for many economic activities using fair value of measurement would not generate relevant information. Reason is that the current market price of assets would not be of primary importance if it were used in combination with other assets for producing any services or goods. It can be concluded that IASB was not wise in expressing general preference for fair value on one hand and historical cost for current measurement on other. Reference: Barker, R., McGeachin, A. (2015). Is the IASB consistent on conservatism? An evaluation of the concept and practice of conservatism in IFRS.Abacus. Bauer, A. M., O'Brien, P. C., Saeed, U. (2014). Reliability makes accounting relevant: a comment on the IASB Conceptual Framework project.Accounting in Europe,11(2), 211-217. Beerbaum, D., Piechocki, M. (2016). IFRS 9 and IFRS 7 Disclosure RequirementsAn Analysis of the IASB Taxonomy. Chatfield, M., Vangermeersch, R. (2014).The history of accounting (RLE accounting): an international encylopedia. Routledge. Choi, Y. S., Peasnell, K., Toniato, J. (2013). Has the IASB been successful in making accounting earnings more useful for prediction and valuation? UK evidence.Journal of Business Finance Accounting,40(7-8), 741-768. Deegan, C. (2013).Financial accounting theory. McGraw-Hill Education Australia. Gordon, E. A., Street, D. L. (2013). Building IASB Research Capacity: A Commentary.Journal of International Financial Management Accounting,24(2), 176-201. Harmon, F., Ntseh, D. (2016). The New FASB IASB Revenue Recognition Standards; Implementation and Effects. Hashim, N., O'Hanlon, J., Li, W. (2015). Expected-loss-based accounting for the impairment of financial instruments:: the FASB and IASB IFRS 9 Approaches. Hoffman, C. W. (2016). Revising the Conceptual Framework of the International Standards: IASB Proposals Met with Support and Skepticism.World Journal of Business and Management,2(1), 1. Mller, J. (2014). An accounting revolution? The financialisation of standard setting.Critical Perspectives on Accounting,25(7), 539-557. Mller, J. (2014). An accounting revolution? The financialisation of standard setting.Critical Perspectives on Accounting,25(7), 539-557. Nicoleta, G. C., Victor, M. (2014). Comparative Study Regarding Financial Communication by Means of Annual Financial StatementsIASB/FASB.Ovidius University Annals, Economic Sciences Series,14(1), 617-621. Nobes, C. (2015). IFRS ten years on: Has the IASB imposed extensive use of fair value.Does the use of fair value make IFRS illegal in the EU, 153-170. Pacter, P. (2017). IASB Corner.The International Journal of Accounting,52(1), 77-91. Paul Pacter, C. P. A. (2013). IASB and FASB Convergence.Journal of Accountancy. Rivera, A. R. L., Arbelo, H. J. R., Ruiz, A. D. ., Rodrguez, J. L. V., Garca, W. C., Clemente, K. A. B., ... Aponte, A. N. R. (2014, January). IASB AND FASB CONVERGENCE PROJECT: WHERE ARE THEY NOW?. InGlobal Conference on Business Finance Proceedings(Vol. 9, No. 1, p. 665). Institute for Business Finance Research. Rosa, R. C. (2014).Has the fasb and iasb? s shift toward an asset/liability view enhanced the predictive usefulness of roe?(Doctoral dissertation, University of New Orleans). van Mourik, C., Katsuo, Y. (2014). The IASB and ASBJ conceptual frameworks: same objective, different financial performance concepts.Accounting Horizons,29(1), 199-216. Warren, C. M. (2016). The impact of International Accounting Standards Board (IASB)/International Financial Reporting Standard 16 (IFRS 16).Property Management,34(3). Whittington, G. (2014). Fair value and the IASB/FASB conceptual framework project: an alternative view. InAccounting and Regulation(pp. 229-268). Springer New York.

Walmart in China free essay sample

Magic of the stripes In addition to the satellite system, Walmart has guided the way to other ground-breaking technologies that had other retailers follow. In 1988, Walmart was the first retail company who used the barcode system as the universal labeling system (Walmart, http://walmartstores. com/aboutus/7603. aspx, 2011). The efficiently of the barcode system gave Walmart the capability to reduce store inventories and the cost of keeping items in warehouse. The barcode system also makes it possible for Walmart to record sales of each item for more accurate sales analysis, because the barcode system worked so well, 99 percent of Walmart stores adapted this technology(Walmart, http://walmartstores. com/aboutus/7603. aspx, 2011). But it also created another problem for Walmart suppliers. One of the key pieces of the barcode system is the Universal Product Code (UPC), the UPC is a stamp with black and white stripes and numbers on the bottom that allows a barcode scanner to scan the product. We will write a custom essay sample on Walmart in China or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Getting the UPC code isn’t as easy as print it on the box and ships it out to Walmart. First, Walmart requires all their potential suppliers to file an evaluation with Dun amp; Bradstreet for an evaluation of the company’s financial standing, second, buy a membership from Uniform Code Councils GS1 that cost at least $750 plus an annual fee that bases on the company’s sales plus cost of each UPC on the product (Washingtonpost, 2007). Base on the cost, if you are large company like PepsiCo or Johnson amp; Johnson the fees are relatively small, but if you are a small mom and pop business the fees can eat up most of your sales revenue. However, Jon Lehman who was a Walmart Manager who managed six stores said during an interview with PBS. org(PBS. org, 2004) â€Å"you can track sales on specific items, specific weeks, specific days, specific hours of the day, when you sell merchandise the most. You can find out what size of toothpaste is your best seller, what times of the year you sell that toothpaste. You can track sales spikes during the year, during certain seasonal periods†. the benefit of the barcode system gives Walmart the leverage power to have all their suppliers include barcode in their products, which was the first time, a retailer have power over the supplier. Walmart’s Cross Docking In the retail race for survival, more and more retailers are finding ways to reduce inventory cost and transportation cost. Then in the 1980s, Walmart began to use a logistic technique call the â€Å"cross-docking†. This is a way for the finished goods to directly be pick up from a supplier’s manufacturing plant, and then transport the goods to the customers without storing it. The cross docking provide tremendous benefit, First, reduce handling and transportation cost, the product will not have to go to another storage location to be wait for pick up. Second, Cut product wait time, the product will spend less time in warehouse and more time on the road to deliver to the customer, it is especially important if the products are time sensitive, such as milk or produces. Walmart stores can decrease the financial lost from having to reduce price of the product because it is close to the expiration day. Third, product now have less chances to be damaged during shipping, in the old days, products often have to be transported though many different locations before it is shipped to the stores, the cross docking eliminates the needs of going to different distribution locations, as figure 1 shows, all products now will only go to a centralized sorting facility before it’s shipped to various Walmart stores. However, the most significant advantage of cross docking is the reduced warehousing, one of the cross docking main benefits is the ability to quickly move products, therefore, increase the turnaround time during warehousing. Walmart stores can carry more products and can stored more in the warehouse. Figure 1 Downfall of Barcode System The barcode system provided undeniable logistical benefit since Sam Walton started the company, but as time move forward and more supplies need to be move across warehouse floor; the time is up for a replacement. The technological constraints of the barcode system are speed, range and durability. The first major shortfall is that the barcode requires the line-of-sight technology(RFID-Journal, 2011), which means for the barcode to be read, there has to be a laser scanner within the line of sight for it to pick up the information in the barcode. According to International Logistics by Richard Stewart and Pierre David â€Å"Transportation is dependent on an infrastructure that allows the movement of goods†. Due to the line-of-sight constraint logisticians have to design the warehouse certain ways to allow barcode system to be read or introduce expensive human labors into the picture. Second, because it requires laser scanner to scan the products, only one item can be read at a time. Third, barcodes labels are vulnerable to daily wear and tear. Allow me to ask, have you experienced a time where you or the store cashier try to scan the barcode and you placed the barcode over the red scanner several times, but the scanner failed to pick up the barcode. That’s an example of damaged barcode. Due to the nature of barcode, once the widths of the black and white lines are damaged, it is impossible for the scanners to pick up. As a result of the limitations in barcode technology, Walmart implemented a new technology call RFID (Radio Frequency Identification) in its logistic system. Power to the RIFD In 2003(Webster, 2008), Walmart had started the preparation to integrate the RFID technology into its supply chain. The RFID united the improvements over barcode system in range, reading rate and durability into a single chip. It is a system of small electronic stickers that can instantly broadcast radio signal to the RFID receiver and consistently update its location. This way, logisticians can link between the digital and physical world without any human communication. The RFID had another advantage it’s able to read the data and know precisely what item it is and the expiration date on the item. For example, the RFID can tell Walmart which orange juices in which refrigerators are going to expire, so the employees can move the soon to expire orange juices in the front row. Walmart then required its 100 suppliers to integrate RFID technology in their packaging and hoping it will solve the issues where items are not ready on the selife. According to Ron Moser, RFID strategy leader at Walmart, Around 2 percent of all lost sales are due to the simple fact a store has run out of an item, but 41 percent of the lost sales are due to inventory problem, If RFID can fix just 10 percent of that problem, then Wal-Mart will gain $287 million per year by avoiding lost sales. † Since 2007, Walmart has benefited a 30 percent reduction of out-of-stoc ks; reduction of excess inventory in the supply chain says Walmart CIO and Executive Vice President Rollin Ford(Walmart, Wal-Mart Continues RFID Technology Expansion, 2007). And If combine the numbers from Moser and Ford, that is a saving of 861 million a year, since the integration of RFID. The technology has proven itself as the divine money savior for Walmart’s logistic system. On top of that, Walmart has also pushed the RFID into one of their most profitable foreign market, China. Walmart’s RFID Influence in China In speaking of international logistics, if Walmart requires all their suppliers to include RFID chips, then they will also need to require international companies to do the same. Started in 2009(ChinaRetailNews. com, 2008), Walmart impacted the Chinese supply chain by forcing all Chinese suppliers to have RFID chips build into their products. Not only so, Walmart also created tougher standards on the Chinese suppliers which created a much stressful time for the Chinese manufactures to adapt. Going back to day one, the Walmart RFID movement started in January 2005 in a distribution center in Dallas says computerworld. com (Songini, 2006). At first, Walmart required about 100 of its suppliers in to have RFID chip installed, then in two years after that, in January 2007, 600 suppliers implemented the technology. Base on the historical review of the U. S. companies, it was easier for U. S. ompanies to put into practice of the RFID chip, upgrade the information system and warehousing technologies. On the other hand, most of the Chinese companies were still using human labors for their supply chain management. It wasn’t that the Chinese manufactures didn’t want to upgrade to RFID. The technology infrastructure just wasn’t there. According the physorg. com, most of the companies in South China â€Å"Donâ₠¬â„¢t understand and are not familiar with the technology† There was a number of problems that Walmart needed to solve before implementing the RFID idea into the mind of Chinese suppliers. First, at what level would it affect China? Civilian standards or government regulations or both? Second, how many of Chinese suppliers are capable of deploying the RFID technology; third, how many of them have heard of RIFD technology. The Chinese RFID investment Two of the very important market entry strategies that an international logistician ought to understand before entering a foreign market are the technology infrastructure and the characteristic of different levels of development. Does the Chinese have it what it takes to upgrade its Infrastructure? And does the potential trade benefit outweigh cost? Fortunately, the Chinese government had a plan to expand its logistics infrastructure in 2007. The China State Radio Regulation Committee (SRRC) has approved the bandwidths needed to transmit RFID frequency in China, the two UHF bands 840. 25 to 844. 75 MHz and 920. 25 to 924. 75 MHz (Swedberg, 2007). The Chinese government’s intention of this approval is bring itself up to speed with rest of the world. According to Craig K. Harmon, President and CEO of Standards development organization â€Å"can be viewed as good news for U. S. and European companies. Chinas 920 to 925 MHz band overlaps the 902 to 928 MHz band used in the United States, so U. S. RFID tags will be readable by interrogators approved for use in China†. In other word, The Chinese government did not blindly upgrade its RFID infrastructure; it made sure the radio frequencies are compatible with foreign companies like Walmart. In other to support and keep up with rest of the world, the Chinese government is making an enormous amount of investments in the RFID market. Between 2009 and 2014, the Chinese market will have grown to $1. 4 billion in 2010, and by 2014, the RFID will reach $2. 4 billion, more than double the total form 2009, said by an iSuppli, a China market research firm. The RFID infrastructure is growing, and will dramatically develop to a mature stage that has the same level playing field with the United States. Chinese market potential Since the early 90s, the world has witnessed China’s huge growth economy and the potential to grow more, the logistics in China also have been growing along. Nevertheless, international logistics is a part of international business, the market, supply amp; demand, and GDP; those elements are the support beams of the logistics infrastructure. In addition, The Chinese and Walmart’s RFID infrastructures are depended on this growth. In 2010, the Chinese GDP growth was 10. 3 percent. In the same year, the Chinese domestic logistics grew to $15. 75 Trillion and will have 9% compound annual growth rate between 2011 to 2013, said by (Logistic Industry in China set for Tremendous Growth, 2011). On a general level, rapid market and GDP growth is a perfect business incubator for Walmart to accelerate the RFID adaption among Chinese suppliers. Conclusion The Logistics infrastructure is a key component for Walmart to penetrate Chinese market, in view of the fact that the country’s economy is export oriented. The RFID is one of the most important technologies for both Walmart and China to communicate both in the physical level and software level. But without the physical warehouse planning of Cross Docking, introducing the RFID can only win half of the battle. Ever since, Sam Walton created Walmart, moving products to customers have been the key development for the company, from human labor to barcode system and finally the RFID. With the pushing and help from Walmart, local Chinese manufactures and logistics companies are able to adapt this piece of technology and continue to compete with rest of the world. There are also noticeable evidences that the Chinese government is aware of the problem and taking action on, for example approving the RIFD spectrums. So far, the Chinese logistics information system that can support the RIFD is still smaller than the U. S. , even with that, Walmart should not back down in pushing the RFID technology to rest of the Chinese manufactures. We have to remember, what happen from the 100 supplies in the U. S. will happen to the Chinese suppliers. The adaption rate is slow and painful, but Walmart will get there. Works Cited China faces barriers in RFID adoption. (2005, 12 22). Retrieved 04 25, 2011, from www. physorg. com: http://www. physorg. com/news9312. html ChinaRetailNews. com. (2008, 11 06). Wal-Mart To Adopt Radio Frequency Identification On Chinese Mainland. Retrieved 04 26, 2011, from http://www. chinaretailnews. om: http://www. chinaretailnews. com/2008/11/06/1730-wal-mart-to-adopt-radio-frequency-identification-on-chinese-mainland/ Geography, D. o. (2011). THE GEOGRAPHY OF TRANSPORT SYSTEMS. Retrieved 04 18, 2011, from Hofstra University: http://people. hofstra. edu/geotrans/eng/ch5en/conc5en/crossdocking. html Gu, V. (2011, 01 03). Press Release. Retrieved 05 01, 2011, from isuppli: http://www . isuppli. com/China-Electronics-Supply-Chain/News/Pages/Chinas-RFID-Market-Set-to-Double-by-2014. aspx Logistic Industry in China set for Tremendous Growth. (2011, 03 09). Retrieved 05 08, 2011, from whattech. com:

Roses of Eyam Essay Example

Roses of Eyam Essay Example Roses of Eyam Essay Roses of Eyam Essay After we had read the book Roses of Eyam by Don Taylor in drama class we did some practicals to help us with the understanding of the play and to work on our acting skills. Roses of Eyam is about The Plague and home it came to the small village of Eyam in Derbyshire. In the play The Plague killed many of the characters such as; all of the Sydall family, Edward Thornley and William Torre. The first lesson of practicals consisted of us doing sound tracks and still images. We were placed into groups to do these. A sound track is when you put together sounds o do with a specific topic, this topic being Roses of Eyam, and create an ongoing sound until you reach the finish. A still image is what when you get given a subject to make a picture out of and you freeze into that picture and the audience have to guess what the still image is of. Some groups were better than others in doing the sound tracks. What worked well: the repetition of key facts, certain words were said altogether by the group, which gave it a more dramatic effect, the contrast some groups had between happy and sad with their emotions while speaking, the level of oise because as you increase the level of noise the more suspenseful and dramatic the sound gets. What didnt work well: for sound tracks you must get the beat right for all of the words to it together and if not it Just sounds Jumbled up and it doesnt work well. Still images are fairly easy to do so there was not anything wrong with the still images. What worked well: in some groups they had the different stages of death, how the plague killed people, height levels, with more people low and only a few high it shows the audience who has the authority and power in the still image, and lastly ll groups had a clear understanding of what they were portraying in the still image. In the second lesson of practicals we worked on role-playing. We were in groups of three because we were working on three specific characters: Mopessson, his wife Catherine and Mr. Stanley. We were instructed to act out specific scenes and act them in our interpretation of what it would look like. What worked well: the intensity in some scenes, the expression, both facial and emotional, the connection with the characters, the flow at which everyone spoke, the volume of peoples voices and eye ontact with the audience. What didnt work well: some people begin to laugh while acting and some improvements could have been made to make the scenes more intense and emotional. On the third lesson we acted out our impression of a scene from the past. The scene was about Unwin and Merril fghting over their first love, Jane Dunnet. Both men loved Joan Dunnet and even proposed to her but she ended up marrying a butcher. It was brought up in one of the scenes whilst they were talking to Mr. Howe. What worked well: many groups had lots of humor in their scenes and did very well to ntertain the audience however with humor comes distraction and laughing during the scene which did happen, some groups had placed their characters well enough so we could see who was who and it was not confusing and lastly one group had accents while pertorming. In lesson four, we role-played Unwin and Merrils characters how they are portrayed in the book. All but one group had difficulties and struggled to play old men however some worked while others didnt. We did quite a lot of work on Unwin and Merril because they are very significant to the story because they are the oldest men in the illage and they had survived the plague. What worked well: most groups knew that Unwin and Merril do not really get along therefore they put a lot of attitude into their acting which was very good, some people connected with their characters and people had practiced their scenes very well so they knew when to come in quickly to interrupt each other and have a witty conversation. What didnt work well: some peoples body language didnt work because they werent crouched over like an old man would be and they werent walking slowly so they didnt really recognize that Unwin and Merril are old men so you have to act like old men, some people were blocking while doing their scenes which makes it hard for the audience to see, and some people were not focused and were either forgetting their lines or laughing while they were acting. And finally on the last day we did some more research into Mompessons character however we did it differently this lesson. Instead of Just acting what we think is him we acted out a nightmare Mompesson wouldVe had about the people in Eyam and/or his family. This consisted of making him feel scared because he wasnt going to be here for his family or he would be unable to help the people of Eyam because of the plague and so on. What worked well: some groups ended very well because they ended it with suspense and drama, having a low tone of voice is good in a nightmare because it creates more suspense, the intensity levels, facial expressions, also whoever was acting out Mompesson had to have a lot of emotion because it was a nightmare and it was scary to him. What didnt work well: some groups ended up blocking therefore the audience couldnt see.

Final Project Essay Example | Topics and Well Written Essays - 1500 words - 1

Final Project - Essay Example The main components of a criminal justice systemare: law enforcement, prosecution, defense attorneys, courts and corrections, all of which play a major role in the process. Officers in law enforcement take reports when crime is committed in their areas of jurisdiction, they investigate the crimes while collecting and protecting evidence. They then may arrest suspects based on their investigations and give testimonies in court. Prosecution is composed of lawyers who represent the federal or state government during the court process. They receive evidence from law enforcers, review it to decide whether to keep or drop a case, present the evidence in court, they question the witnesses and negotiate plea bargains with the accused. Defense attorneys represent the accused against the case of the government and are either hired by the defendant or in cases where the defendant cannot afford an attorney, they are assigned by the hearing court. In courts, judges follow and oversee the proceedi ngs of a case, they accept or reject plea agreements, make decisions on whether to release the defendant before trial, and sentence offenders who are found guilty. In corrections, assigned officers superintend convicted offenders in prison, jail or while they are in the community on parole or probation. The correction officers ensure the safety and security of the facilities that hold offenders, they supervise offenders in daily activities and oversee the process of releasing inmates. At times, these officers prepare reports containing detailed background information on the offender to aid judges in sentencing and they notify victims in case of status change of the offender. Murder This refers to the criminal act of unlawful ending the life of another human being without any excuse or justification. It is regarded into three types depending on the seriousness of the crime: homicide which is the most serious, manslaughter which is less serious and justifiable homicide which is not re garded as a crime. Under US law, it is classified into either intentional murder, murder resulting from the intent to cause serious harm to another person, killing resulting from a depraved heart orextreme recklessness and murder committed by an accomplice during its commission, its attempt or flight from other crimes (Pollock, 2008). Depending on the circumstance surrounding the act, the convicted offender may be sentenced to many years in prison without the possibility of parole or death. Various states classify murders by degrees with the most common being first degree murder which is willful and premeditated, and second degree murder that is not premeditated(Jenkins, 2011). Discussion of Case Study Arrest The offender, James Lane was arrested by the police and charged with the murder of Lucy Lane and Rodney Hill based on the sufficient evidence uncovered (a six inch blade knife and clothes that were soaked in blood that matched the blood type and DNA of both Lucy Lane and Rodney Hill). The police officers would first read the offenders rights to him and state the charges on which he was being arrested. Due to the seriousness of the crime, Mr. Lane would be booked into police custody. His fingerprints and photo would be taken during the booking process and he would then be led into a cell in a holding facility. Court Within hours of his

Employer Policies Essay Example | Topics and Well Written Essays - 250 words

Employer Policies - Essay Example Based on ethical basis, an employer should provide retirement plans for the employees. An example is the 401 (k) plan or the IRA plan that is most suitable for small businesses (Steingold, 2015, p. 118). An employer, however, should not promise an employee a specific income level after retirement. Instead, an employee earns his or her contribution to the plan. Based on good managerial skills, an employer should consider all the administrative requirements. That complies with the ERISA that requires employers to have plan administrators. Participating employees must have a copy of the summary plan description, summary annual report and survivor coverage data. An employer must not fail to file Form 5500 with the IRS, annually (Steingold, 2015, p. 122). A key employer policy in the field of technology management is the Affordable Health Care Act. The Act has diverse legal, ethical and managerial dimensions. It is beneficial to women through because it provides insurance options for women covering preventive services at affordable costs. It is suitable for young adults through its coverage provided to them up to when they are 26 years of age. There are several benefits from the various annual wellness visits provided under the Act. In addition, there are preventive services offered for seniors who have Medicare. Front-line supervisor or manager benefits from provisions of the Act that places accountability to insurance companies for any increase in premium by

Compare how poets portray relationships in ‘Praise Song For My Mother’ and ‘Ghazal’ Essay Example for Free

Compare how poets portray relationships in ‘Praise Song For My Mother’ and ‘Ghazal’ Essay Both ‘praise song for my mother’ and ‘ghazal’ use language devices to portray relationships. They use imagery, metaphors and structure to do so. They bother portray in different ways. ‘praise song for my mother’ portrays relationships as happy and fun whereas ‘ghazal’ portrays them as unpredictable and ever changing. In ‘ghazal’, Khalvati writes a different comparison to love in each stanza. ‘If yours is the iron fist in the velvet glove/if I rise in the east you die in the west’. The fact that Khalvati has done this shows that love is never the same. It also shows that it is constantly changing and can never be predicted. It could also show that the woman’s love for the man is constant the mans love for the woman is unreliable and is constantly changing. On the other hand, in ‘praise song for my mother’ each stanza seems the convey the same thing about love, that it is happy and constant. ‘you were sunrise to me rise and warm and streaming’. The word ‘sunrise’ means that the personas lover was what lit up their day and helped them see clearly. It could also mean that their love was constant and never failed as the sun rises every morning in a continuous pattern. The word ‘warm’ has also been used and this could suggest that they are always nice to each other and never argue. Heat can also be linked to the colour red and this in turn can be linked to love, therefore the persona is indirectly expressing their love for this person without facing it head on. In ‘praise song for my mother’ Nichols has used imagery to portray the relationship. ‘you were the fishes red gill to me’. Nichols has used the word ‘gill’ to show that the persona needed the other person. A fish wouldn’t be able to survive without its gills and this shows that the persona might as well be dead without the other person. Everyone would be able to relate to this as everyone has suffered heartbreak. This would help to keep the interested and mean that they can empathise with the reader. The  word ‘red’ has also been used and love is a connotation of the colour red. On the other hand red can be linked to death and this links back to the persona saying that they are dead without the other person. Similarly in ‘ghazal’ Khalvati has also used imagery to show the relationship. ‘when the arrow flies, the heart is pierced, tattoo me’. The use of the word ‘tattoo’ is the persona saying that their love for the other person is eternal and they never want it to end. Tattoos cannot be changed once they are on your skin and Khalvati’s use of the word could mean that they don’t want the other person to change as she thinks they are perfect as they are. Khalvati’s comparison to an arrow means that her love for the other person was sudden and unexpected. She didn’t know it was coming until it struck her. In conclusion I think that both these poems use mostly the same language devices, but where Nichols portrays relationships as a good thing, Khalvati seems to portray them as a bad thing.

Internet Security Systems :: essays research papers fc

According to a 2002 survey by the FBI, "the threat from computer crime and other information security breaches continues unabated and...the financial toll is mounting." Some disturbing statistics include: * 90 percent of those responding had at least one security problem. * 85 percent had detected viruses on their computers. * 80 percent said that they had lost money due to a security problem. * 75 percent reported frequent online attacks. Financial losses from Internet security problems continue to grow. At least 20% of organizations reported losses from online theft of private information in 2002. The average size of those losses was over $6.5 million, which was seven times as much as in 1997. Some of the increase is attributed to better reporting and more awareness of the problem, but much of the increase is due to increasing sophistication and persistence of online attackers (Kent & Piscitello 49). Threats to Internet security used to take the form of viruses, worms, and malicious code designed to make a system unstable, or delete certain files. These unwelcome intruders even often announced their arrival with an announcement on the screen or some other visual disturbance that signaled a problem to the user. In contrast, security threats today are much more sophisticated, and are often undetectable. Rather than simply wanting to cause trouble and inconvenience for a user, these threats have the purpose of stealing confidential information from the target computer, including things like passwords, keys for reading encrypted messages, or even recording keystrokes (Martin 18). Known commonly as spyware, these programs often are used to track the Web sites that a user visits, so as to gather marketing information. But there is less benign spyware that is able to change browser settings, scan files on a hard drive, or install programs without the user knowing. A user may unwittingly download a spyware program along with games, media players, peer-to-peer programs, or other utilities. In some cases, the user unknowingly agrees to the spyware installation by clicking â€Å"yes† to a user agreement without reading it through first. Spyware consumes memory and processing resources, invades privacy, and can promote system instability. It is often difficult to remove once installed on a computer. Ways to reduce the risk from spyware include updating security policies to allow only trusted software for download, and investigating the source of any program before downloading it, to make sure it is reputable.

Amway India Case analysis Essay

CASE B-6: AMWAY INDIA Assignment Presented to Dr. G. N. Braithwaite-Sturgeon as per the requirements of International Marketing ADM4328 M University of Ottawa January 22nd 2013 BUSINESS CONTEXT & INITIAL SITUATION Amway, a North American Multinational, subsidiary of Alticor Inc. has over the years become one of the leaders in the 90 billion dollar direct selling industry through its use of multi-level marketing and creation of networks of independent business owners and sales. Founded in 1959 by Jay Van Andel and Richard DeVos, the company grew and captivated interest on an international level, especially in developing countries due to its ability to provide entrepreneurship opportunities. Amway’s range of 450 products and services are distributed worldwide in over 90 countries in a variety of sectors such as: wellness, beauty, home care, commercial, insurance, education and nutritional care. India’s growing economy made it one of Amway’s many targeted countries, and, in May 1998, Amway India commenced its business operations. After 36 million dollars of investment in the Indian market, in 2002, Amway India came under some legal issues when Indian officials and the State Government of Andhra Pradesh registered a criminal complaint against Amway India Corporation and concluded their creation of a chain of distributors was operating against the Act Prize Chits and Money Circulation of 1978. Today, in 2013, Amway has continued its operations within the country and has even expanded into a 100 million dollar colour cosmetic segment. Business is booming but Amway Corporation’s future endeavours within India hang in the balance of its legal conclusions. PROBLEM Despite the fact that Amway Corporation has experienced tremendous international success, they are now facing legal concerns in India with respect to their direct sales practices. These legal issues tied to the creation of a chain of distribution that may be in violation of the law as defined in and prohibited by the Prize Chits and Money Circulation Schemes (banning) act of 1978, have the potential to negatively influence their profit margins and bottom line, and in turn, affect the corporations reputation and international brand. All of the Corporation stakeholders are experiencing uncertainty with the company’s future in India. SWOT Analysis Internal Analysis Strengths: – Amway’s Starter Business Kits are available at a low investment cost and are fully refundable within 90 days. This along with the corporation’s free and extensive training seminars make it accessible and enticing for potential distributors and independent business owners. – Amway Corporation has a large distribution network and international coverage. – Aggressive product launches with products backed with a 100% customer product Refund Policy create an image of low financial risk to the consumers. Weaknesses – Limited sales approach – direct selling – Negative consumer perception- impression of pyramid selling scheme – Amway’s is illustrating an ethnocentric marketing strategy; it is using the same strategy in India as it is in the United States with no adaptation. External Analysis Opportunity – The Corporation has a national and international scope because of its ability to provide entrepreneurship opportunities at the micro-level globally – an impressive market opportunity for Amway in the direct sales sector. – India’s economy in booming, increasing disposable income. – There is a large focus on materialistic possessions and beauty in Indian women within the country’s urban and metropolitan areas, making it easy for distributors and IBO’s to sell a variety of Amway products. Threats – Legal policies change from one country to another; India’s laws could prevent Amway to continue its operations in that particular country. – Government policies can change at any moment and inhibit the ease of operation in a specific market. – Little to no control over the marketing and sale of their products: Independent business owners have a lot of freedom to make those decisions. – Competitors such as other multinationals or corporations (Ex: Avon and Mary Kay) create threats for market share. OPTIONS Option #1: Planned Exit of the Indian Market & Exploration of Other Potential Markets. Main Pros: – If Amway were to implement a planned exit of the Indian market, it could sell off its current existing products while they still were able to execute business within the market and not experience any unexpected losses. – Amway Corporation would not have to spend additional time, effort and money in legal litigations and negotiations. – The corporation’s time could be focused on exploring other potential markets within neighbouring countries with fewer legal restrictions on the distribution of their products. – If neighbouring countries are tapped, the existing investment in India’s manufacturing plants and machinery can still be used for fabrication of products for neighbouring countries. Main Cons: – Neighbouring countries could present little to no interest in adopting business practices from Amway Corporation, or could present little to no profit for the company due to the varying national economic situations. – Loss of the 36 million dollar investment (including the 17 million state-of-the-art manufacturing facilities invested in India. – Extremely large loss on potential profits in that particular market. – Loss of direct and indirect jobs for the Indian citizens. – Failure in such a large market could harm the company’s image within the minds of the consumers. Option #2: Continue Business and Expansion in India Main Pros – The company could continue making profits within the country while fighting the legal battles. – Little to no research or change needs to be made to the business model or marketing strategy. – The expansion will create more jobs and revenues, benefiting both India’s citizens and the corporation itself. Main Cons: – Amway could be forced out of the market if the court supports the government’s view that the corporation is in violation of the Prize Chits and Money Circulation Act. – Product lose is possible if Amway is forced out of business within the country; the IBO’s and distributors could keep all products they have on hand, instead of giving it back to the corporation. – Further investment in legal fees would be incurred. – Loss of time and human capital would be lost to the investment in winning the legal litigations. Option #3: Continue Business and Expansion in India with Ethocentrism; define a new marketing or distribution plan for its business in India that complies with the country’s legal constraints. Main Pros: – The company could continue to operate within the country, maintain its market share. – Amway India would benefit from India’s growing economy and large population. – If Amway had global integration with local responsiveness, they could attain a larger market share and increase sales. – There would be little to no investment on legal issues. Main Cons: – Amway would have to invest in environmental scanning. – There would be an initial investment in marketing costs to alter and implement a new marketing strategy. – The new marketing strategy could ultimately fail, leading to loss in marketing investments. RECOMMENDATION: After careful consideration of the options listed above, the recommendation that I would give to Amway Corporation would be option #3; to continue business and expansion in India while developing a ethnocentric marketing strategy – a marketing strategy specific to that country in compliance with its laws on product distribution. It is important for Amway to continue its operations within India as it is a market that presents many current and future opportunities. This option presents the most benefits to the company’s future success within the market and illustrates the lowest risk and least amount of potential loss. IMPLEMENTATION: The implementation of option 3# is as follows: Short term (0-6 months) Within the short term, Amway India would continue its regular proceedings within the country. It would have to do extensive environmental scanning to develop a deepened understanding of India’s economical, social, environmental, technical, and most importantly its legal aspects. I would also recommend that in the first six months, Amway Corporation should develop further market research, to enable them to ensure a positive corporate image within the minds of the distributors and the consumers. Medium Term (6-12 months) Following the research phase, Amway should develop the Indian Marketing Strategy; a strategy that complies within all of the political and legal requirements for sound business practice. Long Term (12+ months) Lastly, Amway Corporation will put in place its new Marketing strategy for Amway India. It will have to monitor its results and make minor changes along the way. *All information taken from textbook and lecture notes

Descriptive Essay About Ballengee - 1714 Words

When the hour brings stillness, even in the midst of confusion, I think that allot of us, if not all, has a private sanctuary hidden within our conscious being. Nothing complex or difficult to reach just a state which we can readily retreat to and sort out our experiences of life. Perhaps for most it is an unnamed region that we find ourselves when deep in thought. It may be the product of meditation or contemplation or imagination or whatever four or five syllable words you may choose. But it is real. It may not be a tangible substance such as wood, stone or iron, but to our spirits it is an anchor to weight us to the realities of our life. It is, in spite of our hopes and dreams, our escape within us bearing a reality that can†¦show more content†¦I’m basically a non-denominational guy so the major consideration for a church was a large parking lot. Well that would get me in the door but they had better be preaching the Bible if they wanted me to stay. It wa s very interesting visiting all those churches across this great land. One thing of great interest was found in a small church located in Lodi, CA. A Baptist church if my memory is correct. As I was leaving I noticed a phone on the wall of the foyer with a sign beneath which read one thousand dollars a minute. I inquired with one of the members to learn that this phone was a direct line to God. To say the least I was impressed. I have sense then in many churches across the country noticed the same phone with the sign one thousand dollars a minute. At my inquiry the answer was always the same. A direct line to God. My adventures finally brought me to the Church on the Knoll located in the lovely community of Ballengee, West Virginia, the almost heaven. They too, even in this small church of only twenty-four members had that phone a direct line to God. The only difference was that the price was only twenty-five cents. But as I shared in the worship service the personal testimony and witness of each member further impacted me. I felt that I had been brought into a sacred family of God. The Love of each for each was overwhelming. The welcome I felt was a measure beyond genuine. I found this to be also true of