Monday, December 30, 2019

Persuasive Essay On Poverty - 1875 Words

Alex Nielson Professor Belk English 2010-H12 18 September 2017 Poverty: Choice or Lack of? All throughout my life, I have been constantly reminded by my parents, teachers, and by various other authority figures to always make sure I am making good, educated choices in everything I do. Actually, that s not completely true. I wasn t just reminded to make good decisions, I was, and still am, expected to make good decisions. I was taught that my choices would determine where I ended up in life. Every choice has a consequence, whether good or bad, and I was to be held accountable for those consequences- whatever they may be- whether I liked it or not. I couldn t blame them on anyone, or anything else if something bad happened, because†¦show more content†¦In other words, when you are broke, you are down at the bottom of a pit, but you re not completely stuck. There are other items down there with you. You have the choice whether you want to give up and stay there, or use what you have to find a way out. You have the resources and knowledge with which you can build a la dder, climb out of that pit, and start living again. It s your choice. Being in poverty, on the other hand, is being stuck, really stuck, in the bottom of that pit, completely alone, with absolutely no way out- with the slight exception of an immense amount of outside help, which, sadly, will likely never come. It’s not your choice. It is the inability to provide, for yourself or your family, any of your most basic needs because you are deprived of the necessary access to education, resources, and the right opportunities- all of which are needed to allow you to rise above the impoverished situation you are in. Poverty, as Nate Pyle muses in Making Poverty a Choice, doesn t come from a series of choices, but rather a lack of choices. Look at it this way. If you are rich, you have a multiplicity of choices available to you. Should we go to Paris this summer or Italy? Which Ivy League school do I want to pay for my kids to go to? Do we want a new yacht or another countryside estate? Whatever choice you make, you don t have to fight for it, it is readily available for you. The further down the ladder you go, the fewerShow MoreRelatedPersuasive Essay On Poverty1454 Words   |  6 PagesThe definition and viewing of poverty is a topic that many find highly debatable and close to the heart. Poverty is what most people see as not having enough to live on, and struggling to get anything more. Race and location are often looked at in conjunction to poverty. The author of the first article, McMillian, focuses on redefining poverty to a general audience by limiting her word choice and choosing a more personal appeal to the intended audience. In the other article, the authors Fram, Miller-CribbsRead MorePersuasive Essay On Poverty785 Words   |  4 PagesPoverty is increasingly becoming a global problem. More people living in first world countries have become aware of the poverty in many third world countries. Recently, governments have been debating on whether we should provide aid to these countries or not. Although aid supporters claim that our help will c ompletely revolutionize the situation in third world countries, the truth is that we do not know the full situation of these people and most of the donation attempts do not actually help. FirstRead MorePersuasive Essay On Poverty1117 Words   |  5 PagesEvery Child Deserves the Education They Desire In her inspiring speech, â€Å"How America’s Public Schools Keep Kids in Poverty,† Kandace Sumner portrays the problem being distributed throughout the public schools of America with the inequality being dispersed to colored children as well as low-income societies to the public schools, parents of children, and the overall communities. As a teacher and mother of colored kids, Sumner is more aware of the unfair issue occurring throughout the public schoolRead MorePersuasive Essay : Success Life Comes When You And The Brink Of Poverty 1240 Words   |  5 Pagesperson opens their minds to a whole new world of possibilities. They can take what they have learned from a person or animal, and influence their own life in a positive way. For example: a book written about an Olympian who rose from the brink of poverty, can show a reader that things will, at one point, look up and life will get better. Melba Pattillo Beals, a member of the Little Rock Nine, found the stren gth within herself to endure seemingly endless strife to improve the lives of future generationsRead Moreminimum wage1601 Words   |  7 Pagesminimum wage on businesses in hope for reduced poverty and increasePremium 1355 Words 6 Pages Should Minimum Wage Increase? Should Minimum Wage Increase? I have many reasons why I do not think minimum wage needs to increase at this time. We need to look at the reasons for minimum wage. We must look at the amount of time the current minimum wage has been in effect. The affect on the economy needs to be well...Premium 892 Words 4 Pages Persuasive Research on Minimum Wage ï » ¿Lee Prutsman Sarah HannawayRead MoreEssay on The Persuasive Text 836 Words   |  4 PagesThe purpose of a persuasive text is to change or alter the viewpoint of the reader for it to agree with the author’s perspective. The intention of this specific text is to persuade the reader to help end poverty today by joining ‘Make Poverty History’ and it uses persuasive language and techniques to do this – this essay will explain the effect on the reader and will focus on analysing persuasive language. Pronouns are an effective persuasive language technique because they address the reader directlyRead MoreEssay about Persuasive Speech: The Benefits of Volunteering1127 Words   |  5 Pagesproblems in our community that affect many people. II. Body A. Main Point: The problems in our community are great and affect us all in one way or another. Internal Preview: Increases in poverty are causing many community issues. 1. Supporting Material: There are families that are living in poverty in our community that have significant needs that need to be addressed. a. According to the CDC, there has been a steady increase in preventable childhood diseases. b. Many of these childrenRead MoreClassic Principal of Argument Essay example891 Words   |  4 Pageseffective. The logics and reasoning in an essay forms effectiveness based on information gathered from other sources (Dlugan, 2010). In the essay, â€Å"What the Water Revealed† written by Jim Wallis, uses his persuasiveness by, including all three appeals of the classical principles of argument. Willis implies the use of ethos, pathos, and logos to convey a convincing argument as it relates to the realities on poverty and race in America and today’s society. The essay reveals Jim Willis’ ethos argumentRead MoreWal Mart : A Necessary Evil? Essay975 Words   |  4 PagesWal-Mart: A Necessary Evil? It does not take a large amount of funding and private studies to see that Wal-Mart is a widely successful corporation that offers cheaper prices than their competitors. In Jack and Suzy Welch’s essay they argue that we should support businesses that help individuals, communities and whole economies prosper, they claim that, â€Å"Wal-Mart helps individuals, communities, and whole economies prosper† (161), so we should support Wal-Mart. On the other hand, Paul Krugman arguesRead MoreAnalysis of â€Å"The Singer Solution To World Poverty† Essay693 Words   |  3 Pagesï » ¿A Critique For â€Å"The Singer Solution To World Poverty† In the essay â€Å"The Singer Solution to World Poverty,† philosopher Peter Singer addresses the issue of poverty by suggesting Americans give away most of their income to aid those in need. Singer believes that withholding income is the equivalence of letting a child starve to death. Therefore, Singer suggests the ethical thing to do to end world hunger is to give up everyday luxuries. Although donating a vast amount of money could help dying

Sunday, December 22, 2019

Excise Taxes On Cigarette Consumption - 1971 Words

One of the most prominent crops grown in the United States is tobacco. It has been grown and cultivated in the eastern portion of the United States since before this country’s conception. As a result, it was also one of the first goods to be taxed after the conception of this country. This tax would be the first excise tax that was introduced in the United States. It came as a portion of a tax package proposed in 1974 by the Secretary of the Treasury Alexander Hamilton. Since then, taxes on tobacco have come, gone, risen, and lowered. However, the reasoning behind the taxation changed from increasing government revenue to deterring consumption with the publication of the 1964 U.S. Surgeon General’s Report on Smoking and Health. In this report, the U.S. Surgeon General established that cigarette smoking is, â€Å"a cause of lung cancer and laryngeal cancer in men, a probable cause of lung cancer in woman, and the most important cause of chronic bronchitis. The p roposed paper will investigate the relevancy of excise taxes on cigarette consumption, the act of cigarette consumption, and the most prominent method used to lower it by the U.S. government. This method called an excise tax, or informally a sin tax, is a tax issued by the government to be built into the price of a good or service to dissuade consumption. Through analyzing the data and experiments of top contributors to this subject, one will perceive how this method impacts cigarette consumption, if at all, andShow MoreRelatedHealth Risks Vs. Economics Of Tobacco Consumption1614 Words   |  7 PagesAbstract The purpose of this paper is to provide researched information on the how consumers continue to risk their health through the consumption of cigarettes regardless of hazard warnings and how the government continues to implement increased taxation to economically affect those consumers. In today’s society, there are many more consumers that are becoming health conscious compared to consumers of decades before, but there are still those that are addicted to tobacco products making it moreRead MoreEffect Of The Taxation System On China s Tobacco Industry870 Words   |  4 Pagesthe taxation system, majority of the taxes goes to the central government while revenue from some tax categories is shared with the local government. This revenue-sharing setting guarantees that the financial incentive of local government is aligned with that of the central government. Specifically in the tobacco industry, there are two levels of taxes collected ï ¿ ¼! 10! corresponding to the two stages of cigarette production, a tobacco leaf tax and a cigarette tax. Despite that tobacco leaf belongsRead MoreLoss Of Government Revenue From Tobacco Taxes791 Words   |  4 Pagestobacco taxes. According to a September 2013 report by the International Tax and Investment Center and Oxford Economics (ITIC-OE), In 2011, the Legal Domestic Sales of cigarettes fell by 80.6%, from 308 million cigarettes in 2010, to just 60 million cigarettes a year after the tax increase. Total Consumption (legal and illicit) is estimated at 317.9 million cigarettes in 2013, down 9.5% from 2012. However, only 2.4% or 7.7 million cigarettes constitute Legal Cigarettes Consumption. In 2013, excise taxRead MoreAnalysis Of Raising Taxes On Alcohol And Tobacco1055 Words   |  4 PagesProblems with Raising Taxes on Alcohol and Tobacco: One of the major issues in the United States is healthcare insurance that has attracted huge debates and concerns among the policymakers and the public. Given the severity of this issue, policymakers and other stakeholders have been involved in efforts to identify the most effective measure to provide health insurance coverage to all. These attempts have been led to the consideration of increase in taxes on alcohol and tobacco products by theRead MoreUpdate the Recurring Sin Tax Law that Was Newly Implemented by Benigno Aquino3046 Words   |  12 Pagesfield. In belief, the purpose of the imposition of excise tax on sin products is to raise revenues and discouraging the consumption of the tobacco products and alcoholic beverages. It is claimed that higher excise taxes on tobacco will make some smokers to quit, and reduce consumption of continuing smokers, and prevent others from starting (Sunley, 2009). Because the demand for cigarettes is relatively price inelastic, the expectation is that higher taxes will yield higher revenues in the near term whileRead MoreHow The Cigarette Industry Affects Society With Disease And Reduces Social Economic Welfare1142 Words   |  5 PagesThe cigarette industry is known to cause market failure. It burdens society with disease and reduces social economic welfare. These negative externalities are thought to far outweigh any economic benefits that the industry yields (Guhl Hughes n.d). To combat this, governments implement indirect taxes with the aim of reducing the number of smokers. Evidence shows th at this has been the most effective means of reducing demand for cigarettes (Cotter, Dunclop Perez 2011). In the context of the competitiveRead MoreAnalysis of an Excise Duty: the Policy of Tobacco Taxes in Germany4204 Words   |  17 PagesDaniel Strà ¶bel - Analysis of an excise duty: The policy of tobacco taxes in Germany Analysis of an excise duty The policy of tobacco taxes in Germany Master of Business Administration (MBA) Module: Assignment: Course Instructor: Economics 1/2 Dr.rer.pol. Markus Wilhelm Author: Daniel Strà ¶bel 1 Daniel Strà ¶bel - Analysis of an excise duty: The policy of tobacco taxes in Germany Executive Summary Aim of this work is to analyse tobacco tax in Germany and find out under whichRead MoreEssay about Sin Taxes5069 Words   |  21 PagesPOLS 5440 Principles and Processes of Government Budgeting | Sin Taxes, Good or Bad? | An Examination of the Use of Sin Taxes in the United States | By: Stacy Madden4/27/2012 | Executive Summary Historically sin taxes have been an effective and efficient way for the government to raise revenue. The federal government used tariffs and consumption taxes to generate almost all of its revenue in the early years of our nation. The tax structure and philosophy has evolved and changedRead MoreIntroduction. Tobacco Use Throughout The United States1254 Words   |  6 PagesWashington Duke of North Carolina hand-rolled his cigarettes and sold them at the end of the Civil War, this was the beginning of the commercial cigarette era (healthliteracy.org). In 1881, 16 years after Duke began the commercial cigarette, James Bonsack invented the cigarette-making machine with the help of Duke’s son, James. The production of Bonsack’s machine could produce about 120,000 cigarettes a day (healthliteracy.org). This was the moment when cigarette smoking became a widespread epidemic andRead MoreResearch Paper On Taxes1613 Words   |  7 Pages Are taxes an effective method of changing health behavior? Anette Hooper November 11, 2017 Abstract Policymakers have identified an opportunity to modify individual negative health behaviors by increasing the financial burden of those behaviors through the imposition of sales tax on consumer products deemed harmful to the public. Research supports the ability of health taxes to encourage consumer transition from the precontemplation stage to action towards cessation

Saturday, December 14, 2019

Accounting Is Dubbed “Language” of Business Activities Free Essays

Essential link in objectives of business —–‘Accounting is dubbed â€Å"language† of business activities conducted by firms as it is used to communicate business transactions per se to all stakeholders’ According to Weygand, Kieso and Kimmel (2012, p. 4), the main purpose of accounting is consists of three basic activities, identifying, recording and communicating the business events by users. These three activities help the firm to operate the business to make decision be meaningful. We will write a custom essay sample on Accounting Is Dubbed â€Å"Language† of Business Activities or any similar topic only for you Order Now Business has closely connection when doing transaction with their stakeholders by using the accounting, in order to make maximize profits. Role of firm Firm (also known as business or enterprise) is an organization involved trade goods and services to consumers. Business use different models and plans to figure out their target and outcome, in order to achieve organizational goal and achieve sufficient profit to finance our company growth, which create value and wealth for our shareholders. There are three forms of ownership, proprietorship, partnership and corporation. Every type of business receives different targets and objectives; it is because the employer or shareholder is taking different level of risk and responsible. Each organization’s employer sets its objectives to overcome difficulties. It relates to produce in different firms with different types products and how to satisfied their consumer, such as restaurant produce well-prepared food to hungry customers and cars factory fabrication and assembly of cars to produce in high-quality to buyers. Therefore, the method used or issued meet should be different. Each type of business system will meet different levels of target. The objective, however, is quite similar to each other. As Edmonds, McNair and Olds (2006, p. ) mentioned, in most cases, the companies aim to satisfy consumer preferences efficiently (at lowest cost) and aftermath with higher earnings. During business transaction, the main purpose for firms is to obtain maximize profits and the buyers to pay at least amount of money. Otherwise, the loss will lead firms be bankrupt and result in unemployment rate increased. Business Transactions Business transactions are recording the business’s economic events by accountant. The economic events such as transaction are passing through accounting process of organization to users. The accountant records the transaction when the financial position (assets, liabilities or equity) of the company changed. In addition, the accounting equation must include the transactions, two or more items, which have dual effect and could be affected. There are two types of transactions which called external and internal. External transaction is record business events between the company and some outside enterprise. For example, LMS pizza shop purchases of cooking machine (equipment) from a supplier, and then sale the piazzas to customers are related to external transactions. Different to external transaction, internal transactions are economic events that occur all within one company. The use of cooking and washing machine (supplies) are internal transactions for this company. However, the company must analyze each event to illustrate if it affects the components of the accounting equation. For example, the company ordered additional films at $1000. This event will not be record. In the reason, the company’s financial position does not change during this activity. But if there is deposit that company needs to pay. Then the accountant should record this transaction. The accountant has ability to decide which transaction should be record. Determine the Value changing International Financial Reporting Standards (IFRS) companies can apply fair value to property, plant, equipment and natural resources. The companies can sell the assets to fair value at the reporting data. If revaluation is used, business needs to follow the revaluation procedures. Assets that are experiencing rapid price changes must be revalued on an annual basis. Otherwise, less frequent revaluation is acceptable. However, most companies choose to remain the original cost they paid instead to revalue. It is faithful to represent the fair value and the negative effects on the net income. Business should evaluate the faithful representation and relevance of trades-off in any case and determine the importance that the company considered at. To illustrate asset revaluation accounting, assume that an organization called as LMS pizza shop, they purchased the used machine to making pizza for $10,000 on March 11, 2013. But at the end of May 2013, the cooking machine is increased its wealth value to $13,000. At this time, the accountant has two decisions to record this value changed. One is to revalue the price and another one is to keep it remains the same. However, this action should consider by the company own perspective. It is because the revaluation is affecting the net income. In the short summary, if it is the case that the value falls, the company gets positive effects on the net income. Otherwise, the company obtains negative effects on the net income. Finally, the company can fetch a higher price if sold the assets at the reporting date. Essential link in objectives of business Target as the core of growth for companies. During operation, companies have many decision-makings, like which firm is better to award of contract and which firm can bring most benefits. These decisions are related to company’s benefit (profit), which are the business objectives. This is because the business objectives are the main purpose for running business to obtain maximum profit at lowest cost. The statement is more clearly to anyone, even who outside the organization. It is benefit for everyone to use the information of financial accounting. Especially is for investors, creditors and other external users. That is all of the fundament about financial accounting. According to IFRS, there are two measurement principles they usually use, the historical cost principle or the fair value principle. By using these two principles, company can clearly be seen in the earning profit or loss. According to Williams, financial accounting is wide range uses in the business community nowadays (Williams et. al, 2011). Any decisions that the business makes need to concern about all of three activities in accounting quation. The companies all predicate of the objectives that is bringing as much as profit to them. Summary Accounting as a major indicator for simply convenient operation and shorten the time to achieve company’s goals. It is not only a kind of business language, but also a tool for measuring the target for company. As a business tool, it help employer to narrow the distance with all stakeholders in any transactions, henc e to help achievement of objective and then obtain higher rate of return in anytime. Words: 1068 Reference * Weygandt, J, Kieso, E Kimmel, D (2012), Financial Accounting (IFRS edition). WILEY. USA * Edmonds, T, Edmonds, C, McNair, F Olds, P, (2006), Fundamental Financial Accounting Concepts (5th edition) McGraw-Hill Companies, Inc. New York * Williams, Haka, Bettner, and Carcello (2011), Financial Accounting: Including IFRS, Financial Accounting (Fourteenth Edition, McGraw-Hill Companies, Inc. New York * International Accounting Standards Board (IASB), retrieved from http://www. iasb. org/ How to cite Accounting Is Dubbed â€Å"Language† of Business Activities, Essay examples

Friday, December 6, 2019

Marketing Fundamentals New Product in the Australian Market

Question: Discuss about theMarketing Fundamentals for New Product in the Australian Market. Answer: Introduction The report deals with the launch of a new product in the Australian market. The new product is the GRO Luggage. The new product is quite suitable to make an entry in the market of Australia. The senior management has decided the marketing strategy, marketing objectives and the actions that the company needs to take to launch the product successfully in the market of Australia. The report highlights all these aspects, which the senior management of the company will take care of. Marketing Objectives The senior management of the company launching the new product GRO Luggage is well aware of the fact that the launch and promotional procedure of the new product in the market would be an expensive affair. The revenue that the new product would generate in the first few months would not be at par with the launching expenses of the new product. Hence, the company adopts certain marketing objectives that will reflect what the company wants and expects after the launch of the new product (Flammer, 2015). The following are some of the marketing objectives, which the company has in their mind before launching the new product. The management should make the product GRO Luggage available to important people and company who affect the market. The company should also try to push their products to influential bloggers who can use and promote their product online. The company should encourage these people to use their products and write a review about the quality of the product. The company should make the new product available to the industry analysts also during the early phases of the product launch. The management of the company should hold meetings with these people before launching their product as this would boost the promotion of the new product. The company can involve other marketing and channel partners who can boost the success of the launch of the new product. As more people will get to use the new product they would talk more about the product. This would result in the financial gain of the company from the product (Ross, 2013). These marketing objectives, which the company has during the launch of the new product, are very much achievable as well as measurable and specific. If the company can follow these objectives, religiously they will have a successful launch of their product into the market of Australia. Market Segmentation, Target Customers and Positioning of the Product Some of the most important things, which the company should keep in their minds while launching the new product GRO Luggage into the markets of Australia, include the segmentation of the market. Then the company should identify their target customers in the market and should be able to position their new product in the minds of the target customers of the segmented market. If the company can successfully follow the above-mentioned steps after the launch of the new product, the product may generate huge revenue in the market (Cross, et al., 2015). In today's world, most of the companies have customer-oriented objectives. Hence, the companies tend to segment the market into manageable parts keeping the needs of the customers in mind. This process is termed as market segmentation (Pearce Doh, 2012). There are different types of customers in the market. The company intends to reach all the customers of different tastes and preferences. Hence, they break the market into small segments comprising of certain common characteristic. Marketing can be converted to a science with the help of segmentation of the market. Segmentation of the market is done keeping in mind the lifestyle of the customers, age of the customers are taken on the basis of some other factors such as their daily need of the product. Some of the benefits of the segmentation of the market, which the company will get, are the effective use of resources. The product will be able to create value in the target market of the company due to segmentation. The product will gain focus in the market due to segmentation (Qu, et al., 2015). The next step that the company should follow is to identify the target customers for the product. The senior management of the company needs to have a clear and concise idea of their target customers before introducing the new product into the markets of Australia. If the company have a clear idea of their target customer, then they will be able to choose the proper and correct marketing mix. The company can advertise and promote their product in the best possible way. The company can put the product in the most appropriate form to their target customer. The main target customers of the company include people of different age groups such as youths and kids and different professions such as homemakers, office goers, etc (Wedel Kamakura, 2012). The next step, which the company should follow for the successful launch of the new product, includes the positioning of the product in the minds of the target customers. The positioning of the product in the proper segments of the market is a crucial step that affects the purchase and sale of the product. By positioning the new product properly, the management of the company gets a chance to influence the perception that the customers have of the product. Proper positioning of the product includes differentiating the product from the products of rival firms, articulate and management of important product characteristics and address vital buying criteria of customers (Dolnicar, et al., 2013). Product and Pricing Strategy Introducing the new product GRO Luggage in the markets of Australia is a significant achievement of the company. Appropriate product and pricing strategies of the product launched would help to improve the revenue generated by the product. Proper product strategies can help and direct the product managers of the company to properly communicate the value of the products to the important stakeholders of the company. Knowing the value of the product the stakeholders of the company get the idea whether the product would meet the objectives of the business. The product strategy can be defined as the foundation and basis of the lifecycle of the product and the execution of further development plan of the product (Battistini, et al., 2013). The product strategy mainly consists of the three components: Vision, Goals, Initiatives The company should have a proper vision of who the target customers are, and what are their needs. The company should have proper planning for delivering unique products to its customers. The vision also includes a competitive analysis of the market and a plan for the go-to-market. The goals of the company can be short-term as well as long-term goals. Few of such goals of the company includes search new markets for their product in the domestic territory or outside the country or to increase the revenue by at least 10% to 20% in a short span of time say six months. The company needs to take the initiative to achieve the above mentioned goals. Some of the efforts that the company can make to realize their goals are to improve the quality of the product or to produce more units of the product in the market in the near future say within a span of 6 months (Stanford, 2014). Another important aspect, which the management of the company needs to keep in their minds while launching their product in the market of Australia, is the price of the product. The price of the product affects the profit, which the company would earn from the sale of that product to its target customers (Bulmu, et al., 2014). If the company sets a very low price for the product the revenue that the product will generate will be very low. If the company sets the price of the product at a very high level, then it will reduce the sale of the product in the market of Australia. Hence, the company should set the price of the product keeping in mind the demand and supply of the product. The company should also keep track of the segments of the market for which they are producing and the demands of their target customers. All these important factors would affect the pricing strategy of the company to launch the new product in the markets of Australia (Chernenko Sunderam, 2012). Placement and Promotional Strategy The company can earn huge profit from the new product, which it intends to launch in the market of Australia only if it pays serious attention to the proper distribution and promotional strategies of the product. Nowadays products are easily available to the hands of the customers both in stores as well as on the internet. The company should produce the units of the product and should distribute and channelize them to the stores selling the product throughout the country. From these stores, the target customers of the company can easily access the product in their desired quantity from these stores. Another outlet for the sale of the product is the online stores and websites. The target customers can easily avail the product sitting in their homes or their office. To meet the demands of the target customer, the company should provide a high level of customer service (Meyer Shankar, 2016). The quality of the product, which the company produces, should be very high and way ahead of th e products that the rival firms produce. There should not be a shortage of supply of the product on the part of the company, as this would have a negative impact on the customer satisfaction level. The company should provide the accessibility of the product to its customers in the most cost-effective manner. This would help increase the profit earned by the company if the cost of production is low. Another important placement strategy, which the company should adopt, includes the proper storage of the product so that they can reach the hands of the customers at the proper time and in good condition. The company should invest a part of its capital in the proper storage and transportation of the products (Wu, 2012). The next important aspect, which the management should take care after the launch of the product in the market, is a good and cost-efficient strategy for promoting the product. Promotion of new products is necessary to create loyalty of the brand, to increase the sale of the product and to position the product in the minds and hands of the customers. The company can adopt some promotional strategies that include online marketing and advertising the product, personal selling, and sponsorship. Following these promotional strategies the company can reach its products to the hands of the broader public and to its target customers. The company should also keep in mind the cost-effectiveness of these strategies. The cost of promotion of the product should not be very high compared to the production cost (Hollensen, 2015). Action Programs The company should plan the course of actions that it would follow the launch of the product GRO Luggage in the market of Australia. A list of action programs is very important for the smooth, time saving and cost effective production levels of the company. Action programs may have goals for the short, long or medium duration (Becerra, et al., 2013). In this case, the company should set goals for the next six months after the launch of the product. First, the company should allocate tasks to different people involved in the production process. Secondly, they should specify the time duration for the completion of the process. Thirdly the company should estimate the cost for completion of the specific activities involved in the production process such as pricing strategies, distribution, and promotion of the product, etc. Finally, the management department of the company should see to it that the action programs are strictly followed. Conclusion The report clearly describes all the important aspects that the company should take care of before and after the launch of the new product GRO Luggage in the market of Australia. The report highlights the marketing objectives and market segmentation adopted by the company. The report also describes the product and pricing strategies of the company, along with the distributions and promotions. The report also throws light on the short term action plans adopted by the company after the launch of the product. References: Battistini, N., Pagano, M., Simonelli, S. (2013).Systemic risk and home bias in the euro area(No. 494). Directorate General Economic and Financial Affairs (DG ECFIN), European Commission. Becerra, M., Santal, J., Silva, R. (2013). Being better vs. being different: Differentiation, competition, and pricing strategies in the Spanish hotel industry.Tourism Management,34, 71-79. Bulmu, S. C., Zhu, S. X., Teunter, R. H. (2014). Optimal core acquisition and pricing strategies for hybrid manufacturing and remanufacturing systems.International Journal of Production Research,52(22), 6627-6641. Chernenko, S., Sunderam, A. (2012). The real consequences of market segmentation.Review of Financial Studies,25(7), 2041-2069. Cross, J. C., Belich, T. J., Rudelius, W. (2015). How marketing managers use market segmentation: an exploratory study. InProceedings of the 1990 Academy of Marketing Science (AMS) Annual Conference(pp. 531-536). Springer International Publishing. Dolnicar, S., Grn, B., Leisch, F., Schmidt, K. (2013). Required sample sizes for data-driven market segmentation analyses in tourism.Journal of Travel Research, 0047287513496475. Flammer, C. (2015). Does product market competition foster corporate social responsibility? Evidence from trade liberalization.Strategic Management Journal,36(10), 1469-1485. Hollensen, S. (2015).Marketing management: A relationship approach. Pearson Education. Meyer, J., Shankar, V. (2016). Pricing Strategies for Hybrid Bundles: Analytical Model and Insights.Journal of Retailing. Pearce, J. A., Doh, J. P. (2012). The high impact of collaborative social initiatives.Sloan Management Review,46(2). Qu, W., Ee, M. S., Liu, L., Wise, V., Carey, P. (2015). Corporate governance and quality of forward-looking information: Evidence from the Chinese stock market.Asian Review of Accounting,23(1), 39-67. Ross, D. F. (2013).Competing through supply chain management: creating market-winning strategies through supply chain partnerships. Springer Science Business Media. Stanford, D. J. (2014). Reducing visitor car use in a protected area: a market segmentation approach to achieving behaviour change.Journal of Sustainable Tourism,22(4), 666-683. Wedel, M., Kamakura, W. A. (2012).Market segmentation: Conceptual and methodological foundations(Vol. 8). Springer Science Business Media. Wu, C. H. (2012). Product-design and pricing strategies with remanufacturing.European Journal of Operational Research,222(2), 204-215.

Thursday, November 28, 2019

To what extent can Steinbecks The Pearl be classed as a parable Essay Example For Students

To what extent can Steinbecks The Pearl be classed as a parable Essay Published in 1947, Steinbecks novella, The Pearl, has attracted much literary attention. Many critics have referred to the work as a parable,but how far can this classification be justified? In order to answer this question, we must first establish what is meant by the term parable. A dictionary defines a parable as a short story which puts across a moral or religious truth. We know of parables from the Bible, where Jesus told these stories to teach his followers about Gods word. Typical features we would expect from a parable would be: a short narrative told in a simple style with little detailed description; a homely setting;nameless and undeveloped characters; and a moral or religious truth conveyed through symbolism, with everyday objects or events representing larger ideas or concepts. The basic plot of The Pearl is straightforward. Kino,a native Mexican fisherman, married with a child, sees his son stung by a scorpion,and a doctor demands money for treating him. Kino finds a large pearl, which he thinks will solve all his problems and save his son,but instead it leads to greed, disaster and violence. We will write a custom essay on To what extent can Steinbecks The Pearl be classed as a parable specifically for you for only $16.38 $13.9/page Order now Finally the family throw the pearl back into the sea, but not before they have lost their precious son in a shooting. In many ways, The Pearl conforms to what we would expect of a parable. The story is short, although not as short as the parables in the Bible;the style is simple, with little complex vocabulary or sentence structure; the main setting is the homely,if poor, Mexican fishing village and many of the characters are nameless, eg the doctor, the priest, the pearl buyers, the trackers. Even the main characters are not described in much physical detail. All we know of Kinos appearance is, he was young and strong and his black hair hung over his brown forehead. Certainly, we can take a moral message from the tale; that the promise of wealth is a great corrupting influence in mens lives,and such is human nature that man will often sink to great depths to gain the thing he desires. Evidence that would also mark this story as a parable is that the author uses a great deal of symbolism. Kino can be seen as representing man and all men, giving his story universal significance. His wife, Juana, has a name which means woman, again suggesting that she is meant to represent all women. The child makes up the archetypal family, representing the next generation and hopes for the future. The major line of symbolism, however, centres round the pearl itself, which symbolises much more than material wealth. It becomes a crystal ball in which one can see ones dreams and nightmares; Kino looked into its surface and it was grey and ulcerous. Evil faces peered from it into his eyes, and he saw the light of burning. And in the surface of the pearl he saw Coyotito lying in the little cave with the top of his head shot away. The whole story, in keeping with a parable, could also be seen as putting across a religious truth. It could represent mans search for his soul, finding good and evil on the way, making a sacrifice, and finally coming to a greater understanding. Kino at the start of the book is isolated and protected. When the pearl comes into his world, he learns about loneliness, hate, greed, suspicion and evil. Like Adam, in the Fall in Genesis, Kino returns to his home at the end of the book , having gained knowledge, but changed forever,as he has sacrificed his son for this knowledge. The idea of this book being a religious parable also seems to be borne out by the journey through the desert to sell the pearl, which is like a pilgrimage, testing the character of the pilgrim, and seems to echo the Exodus of the Israelites seeking their promised land in the Bible. Was this story supposed to be a version of the parable of the pearl in the Bible, where a merchant sacrifices everything he holds dear for a pearl of great value, and his place in the Kingdom of Heaven? As we have seen, Steinbecks novella has many features we would expect of a parable, but does that mean we can say it is one completely? .u657a2d7a5ba2e0949cd840d2b9a0906a , .u657a2d7a5ba2e0949cd840d2b9a0906a .postImageUrl , .u657a2d7a5ba2e0949cd840d2b9a0906a .centered-text-area { min-height: 80px; position: relative; } .u657a2d7a5ba2e0949cd840d2b9a0906a , .u657a2d7a5ba2e0949cd840d2b9a0906a:hover , .u657a2d7a5ba2e0949cd840d2b9a0906a:visited , .u657a2d7a5ba2e0949cd840d2b9a0906a:active { border:0!important; } .u657a2d7a5ba2e0949cd840d2b9a0906a .clearfix:after { content: ""; display: table; clear: both; } .u657a2d7a5ba2e0949cd840d2b9a0906a { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u657a2d7a5ba2e0949cd840d2b9a0906a:active , .u657a2d7a5ba2e0949cd840d2b9a0906a:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u657a2d7a5ba2e0949cd840d2b9a0906a .centered-text-area { width: 100%; position: relative ; } .u657a2d7a5ba2e0949cd840d2b9a0906a .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u657a2d7a5ba2e0949cd840d2b9a0906a .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u657a2d7a5ba2e0949cd840d2b9a0906a .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u657a2d7a5ba2e0949cd840d2b9a0906a:hover .ctaButton { background-color: #34495E!important; } .u657a2d7a5ba2e0949cd840d2b9a0906a .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u657a2d7a5ba2e0949cd840d2b9a0906a .u657a2d7a5ba2e0949cd840d2b9a0906a-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u657a2d7a5ba2e0949cd840d2b9a0906a:after { content: ""; display: block; clear: both; } READ: Brave New World Essay Gender EqualityLooking at further evidence, we find features of the text which do not conform to those we would expect of a parable. Although the style is simple, there is a great deal more description than we would expect from a parable, some of it very poetic in style, eg High in the grey stone mountains, under a frowning peak, a little spring bubbled out of a rupture in the stone. It was fed by shade-preserved snow in the summer, and now and then it died completely and bare rocks and dried algae were on its bottom. This description of a pool continues for a full page. The main characters, Kino and Juana are named and their personalities are much more developed than we would expect form a parable. This makes the story far more realistic as the characters seem like believable people with real feelings and emotions, Juanas face was hard and lined and leathery with fatigue and with the tightness with which she fought fatigue. And her wide eyes stared inwards on herself. The whole story can be read as entertainment, without having to look for a message or meaning. In fact, there is evidence to suggest that Steinbeck was trying to write it as a realistic piece, and not as a parable. In his book, Sea of Cortez 1941, he explains that he took the idea for his book from an old Californian/Mexican folk tale about an Indian boy who found a pearl. He liked the story, but said, it did not sound believable because it was so much like a parable, or a short story with a hidden moral lesson and the character of the young boy went contrary to human direction, that is, he was not realistic enough. In Kino and Juana, Steinbeck has given us much more realistic people. In his introduction to The Pearl, Steinbeck himself casts doubt on his book being a parable, saying If this story is a parable, perhaps everyone takes his own meaning from it, and reads his own life into it. Looking at all the evidence, my conclusion is that although Steinbecks The Pearl has many features of a parable, it goes much further than a parable in that it exists on so many levels . It can be seen as a realistic story of the economic and political repression experienced by native Mexicans at the hands of their wealthy conquerors and rulers. It can also be seen as a story showing how man and nature are intertwined. It can be read as an exciting adventure tale, or as a moral or religious lesson. In many ways, it is unfair to categorise this novella by putting a label on it. I prefer to see it, like Steinbeck himself, as a unique work of art that each reader can interpret in his or her own way.

Monday, November 25, 2019

Changan - Capital of the Han, Sui, and Tang Dynasties

Changan - Capital of the Han, Sui, and Tang Dynasties Changan is the name of one of the most important and immense ancient capital cities of ancient China. Known as the eastern terminal of the Silk Road, Changan is located in Shaanxi Province about 3 kilometers (1.8 miles) northwest of the modern town of XiAn. Changan served as capital to the leaders of the Western Han (206 BC-220 AD), Sui (581-618 CE), and Tang (618-907 AD) dynasties. ChangAn was established as a capital in 202 BC by the first Han Emperor Gaozu (ruled 206-195), and it was destroyed during the political upheaval at the end of the Tang dynasty in 904 AD. The Tang dynasty city occupied an area seven times larger than the current modern city, which itself dates to the Ming (1368-1644) and Qing(1644-1912) dynasties. Two Tang dynasty buildings still stand today―the Large and Small Wild Goose Pagodas (or palaces), built in the 8th century AD; the rest of the city is known from historical records and archaeological excavations conducted since 1956 by the Chinese Institute of Archaeology (CASS). Western Han Dynasty Capital At about AD 1, the population of ChangAn was nearly 250,000, and it was a city of international importance for its role as the eastern end of the Silk Road. The Han Dynasty city was laid out as an irregular polygon surrounded by a pounded-earth wall 12-16 meters (40-52 feet) wide at the base and more than 12 m (40 ft) high. The perimeter wall ran a total of 25.7 km (16 mi or 62 li in the measurement used by Han). The wall was pierced by 12 city gates, five of which have been excavated. Each of the gates had three gateways, each 6-8 m (20-26 ft) wide, accommodating the traffic of 3-4 adjacent carriages. A moat provided additional security, surrounding the city and measuring 8 m wide by 3 m deep (26x10 ft). There were eight main roads in Han dynasty ChangAn, each between 45-56 m (157-183 ft) wide; the longest leads from the Gate of Peace and was 5.4 km (3.4 mi) long. Each boulevard was divided into three lanes by two drainage ditches. The middle lane was 20 m (65 ft) wide and reserved exclusively for the use of the emperor. The lanes on either side averaged 12 m (40 ft) in width. Main Han Dynasty Buildings The Changle Palace compound, known as the Donggong or eastern Palace and located in the southeastern part of the city, was approximately 6 sq km (2.3 sq mi) in surface area. It served as the living quarters for the Western Han empresses. The Weiyang Palace compound or Xigong (western palace) occupied an area of 5 sq km (2 sq mi) and was located in the southwestern side of the city; it was where Han emperors held daily meetings with city officials. Its principal building was the Anterior Palace, a structure including three halls and measuring 400 m north/south and 200 m east/west (1300x650 ft). It must have towered over the city, as it was built on a foundation that was 15 m (50 ft) in height at the north end. At the north end of the Weiyang compound was the Posterior Palace and buildings that housed the imperial administration offices. The compound was surrounded by a pounded earth wall. The Gui palace compound is much larger than Weiyang but has not yet been fully excavated or at least not reported in the western literature. Administrative Buildings and Markets In a administrative facility located between the Changle and Weiyang palaces was discovered 57,000 small bones (from 5.8-7.2 cm), each of which were inscribed with the name of an article, its measurement, number, and date of manufacture; its workshop where it was created, and the names of both the artisan and the official who commissioned the object. An armory held seven storehouses, each with densely arranged weapon racks and many iron weapons. A large zone of pottery kilns that manufactured brick and tile for the palaces was located north of the armory. Two markets were identified within the northwestern corner of the Han city of ChangAn, the eastern market measuring 780x700 m (2600x2300 ft, and the western market measuring 550x420 m (1800x1400 ft). Throughout the city were foundries, mints, and pottery kilns and workshops. The pottery kilns produced funerary figures and animals, in addition to daily utensils and architectural brick and tile. In the southern suburbs of Changan were remains of ritual structures, such as the Piyong (imperial academy) and jiumiao (ancestral temples to the Nine Ancestors), both of which were established by Wang-Meng, who ruled ChangAn between 8-23 AD. The piyong was built according to Confucian architecture, a square on top of a circle; while the jiumiao was built on the contemporary but contrasting principles of Yin and Yang (female and male) and Wu Xing (5 Elements). Imperial Mausoleum Numerous tombs have been found dated to the Han Dynasty, including two imperial mausoleums, the Ba Mausoleum (Baling) of Emperor Wen (r. 179-157 BC), in an eastern suburb of the city; and the Du mausoleum (Duling) of Emperor Xuan (r. 73-49 BC) in southeastern suburbs. Duling is a typical elite Han Dynasty tomb. Within its gated, pounded earth walls are separate complexes for the burials of the emperor and empress. Each interment is centrally located within a gated rectangular surrounding wall and covered by a pyramidal pounded-earth mound. Both have a walled courtyard outside of the burial enclosure, including a retiring hall (qindian) and a side hall (biandian) where ritual activities associated with the buried person were conducted, and where the individuals royal costumes were displayed. Two burial pits contained hundreds of nude life-sized terracotta figures―they were clothed when placed there but the cloth has rotted away. The pits also included a number of pottery tiles and bricks, bronzes, gold pieces, lacquers, pottery vessels, and weapons. Also at Duling was a shared mausoleum temple with an altar, located 500 m (1600 ft) from the tombs. Satellite tombs found east of the mausoleums were built during the rulers dynasty, some of which are quite large, many of them with conical pounded earth mounds. Sui and Tang Dynasties Chang​an was called Daxing during the Sui Dynasty (581-618 AD) and it was founded in 582 AD. The city was renamed Changan by the Tang dynasty rulers and served as its capital until its destruction in 904 AD.   Daxing was designed by the Sui Emperor Wens (r. 581-604) famous architect Yuwen Kai (555-612 AD). Yuwen laid out the city with a highly formal symmetry that integrated natural scenery and lakes. The design served as a model for many other Sui and later cities. The layout was maintained through the Tang Dynasty: most of the Sui palaces were also used by Tang dynasty emperors. An enormous pounded-earth wall, 12 m (40 ft) thick at the base, enclosed an area of approximately 84 sq km (32.5 sq mi). At each of the twelve gates, a fired brick fa ¸ade led into the city. Most of the gates had three gateways, but the main Mingde Gate had five, each 5 m (16 ft) wide. The city was arranged as a set of nested districts: the guocheng (outer walls of the city describing its limits), the huangcheng or imperial district (an area of 5.2 sq km or 2 sq mi), and the gongcheng, the palace district, containing an area of 4.2 sq km (1.6 sq mi). Each district was surrounded by its own walls. Main Buildings of the Palace District The gongcheng included the Taiji Palace (or Daxing Palace during the Sui dynasty) as its central structure; an imperial garden was built to the north. Eleven great avenues or boulevards ran north to south and 14 east to west. These avenues divided the city into wards containing residences, offices, markets, and Buddhist and Daoist temples. The only two extant buildings from ancient Changan are two of those temples: the Great and Small Wild Goose Pagodas. The Temple of Heaven, located south of the city and excavated in 1999, was a circular pounded earth platform composed of four concentric stepped circular altars, stacked on top of one another to a height of between 6.75-8 m (22-26 ft) and 53 m (173 ft) in diameter. Its style was the model for the Ming and Qing Imperial Temples of Heaven in Beijing. In 1970, a hoard of 1,000 silver and gold objects, as well as jade and other precious stones called the Hejiacun Hoard was discovered at Changan. The hoard dated to 785 AD was found in an elite residence. Burials: a Sogdian in China One of the individuals involved in the Silk Road trade that was so central to the importance of ChangAn was Lord Shi, or Wirkak, a Sogdian or ethnic Iranian buried in ChangAn. Sogdiana was located in what is today Uzbekistan and western Tajikistan, and they were responsible for the central Asian oasis towns of Samarkand and Bukhara. Wirkaks tomb was discovered in 2003, and it includes elements from both Tang and Sogdian cultures. The underground square chamber was created in the Chinese style, with access provided by a ramp, an arched passageway and two doors. Inside was a stone outer sarcophagus measuring 2.5 m long x 1.5 m wide x 1.6 cm high (8.1x5x5.2 ft), lavishly decorated with painted and gilded reliefs depicting scenes of banquets, hunting, travels, caravans, and deities. On the lintel above the door are two inscriptions, naming the man as Lord Shi, a man of the nation of Shi, originally from the Western countries, who moved to Changan and was appointed sabao of Liangzhou. His name is inscribed in Sogdian as Wirkak, and it says that he died at the age of 86 in the year 579, and was married to the Lady Kang who died one month after him and was buried by his side. On the southern and eastern sides of the coffin are inscribed scenes associated with the Zoroastrian faith and in Zoroastrian fashion, the selection of the south and eastern sides to decorate corresponds to the direction the priest faces when officiating (south) and the direction of Paradise (east). Among the inscriptions is the priest-bird, which may represent the Zoroastrian deity Dahman Afrin. The scenes described the Zorastrian journey of the soul after death. Tang Sancai Pottery Tang Sancai is the general name for vividly color-glazed pottery produced during the Tang dynasty, especially between 549-846 AD. Sancai means three colors, and those colors refer typically (but not exclusively) to yellow, green and white glazes. Tang Sancai was famous for its association with the Silk Roadits style and shape were borrowed by Islamic potters at the other end of the trade network. A pottery kiln site was found at ChangAn named Liquanfang and used during the early 8th century AD. Liquanfang is one of only five known tang sancai kilns, the other four are Huangye or Gongxian Kilns in Henan Province; Xing Kiln in Hebei Province, Huangbu or Huuangbao Kiln and Xian Kiln in Shaanxi. Sources: Cui J, Rehren T, Lei Y, Cheng X, Jiang J, and Wu X. 2010. Western technical traditions of pottery making in Tang Dynasty China: chemical evidence from the Liquanfang Kiln site, Xian city. Journal of Archaeological Science 37(7):1502-1509.Grenet F, Riboud P, and Yang J. 2004. Zoroastrian scenes on a newly discovered Sogdian tomb in Xian, northern China. Studia Iranica 33:273-284.Lei Y, Feng SL, Feng XQ, and Chai ZF. 2007. A provenance study of Tang Sancai from Chinese tombs and relics by INAA. Archaeometry 49(3):483-494.Liang M. 2013. Scenes of Music-Making and Dancing in Wall Paintings of the Tang Tombs in the Xian Area. Music in Art 38(1-2):243-258.Yang X. 2001. Entry 78: Changan Capital Site at Xian, Shaanxi Province. In: Yang X, editor. Chinese Archaeology in the Twentieth Century: New Perspectives on Chinas Past. New Haven: Yale University Press. p 233-236.Yang X. 2001. Entry 79: Imperial mausoleums of the Western Han dynasty at Xian and the Xianyang Plains, Shaanxi Province. In: Yang X, editor. Chinese Archaeology in the Twentieth Century: New Perspectives on Chinas Past. New Haven: Yale University Press. p 237-242. Yang X. 2001. Entry 117: Daxing-ChangAn Capitals and Daming Palace Sites at Xian, Shaanxi province. In: Yang X, editor. Chinese Archaeology in the Twentieth Century: New Perspectives on Chinas Past. New Haven: Yale University Press. p 389-393.Yang X. 2001. Entry 122: Hoard of Gold and SIlver Objects at Hejiacum, Xian, Shaanxi province. In: Yang X, editor. Chinese Archaeology in the Twentieth Century: New Perspectives on Chinas Past. New Haven: Yale University Press. p 3412-413.

Thursday, November 21, 2019

Corporate governance in Adelphia Communications Corp., US Term Paper

Corporate governance in Adelphia Communications Corp., US - Term Paper Example In the United States, checks and balances prevent any branch from accumulating too much power, hence encouraging cooperation. According to Kroszner (Para. 9), good corporate governance requires strong executives with an independent mind. Moreover, the Sarbanes –Oxley Act of 2002 applies to all organizations and it entails the requirements for the governance of organizations. The Act requires that management of an organization should certify a company’s financial reports and internal controls too. Despite the United States corporate governance being heavily criticized for the failure of some of major companies like Tyco and WorldCom, the country has improved on its Sarbanes –Oxley Act of 2002. The Sarbanes–Oxley Act promotes accuracy and accessibility of information, whereby investors are required to reveal the company’s transaction. The Act also involves penalties for those violating regulations; for instance, a maximum of 20 years in prison for fra ud rather than a five-year sentence. Corporate governance entails the controlling and directing of companies in a direction of fairness, accountability, and transparency. Below are checks and balances within the corporate governance of the United States. ... ct fosters the principle of accuracy and accessibility whereby, it requires the revealing of company’s stock after the second day of transaction by its directors and principal investors. This fast revelation of the company’s stock makes it easier for the outsiders interested in the company. Failure to abide by the laws of this Act; a person is liable to 20 years of imprisonment. This act is aimed at creating quality standards for corporate governance, which managers and auditors must abide by. Management accountability The Sarbanes –Oxley Act fosters management accountability, hence preventing issues of fraud and the blame game. A corporate fraud task force was established in 2002 with an aim of curbing fraud in organizations. Accordingly, the managing directors and officers must certify the accuracy of their company’s financial reports. The Act requires a total of $1million for any officers who knowingly engage in false certification of financial reports. Auditor independence Auditors are limited to false and careless financial reports. However, this Act makes it difficult for managers to select and compensate an external auditor. The choice of an auditor is now made by the committee of independent directors who are not employees of the organization, hence being not related to the company. A new audit partner is required to be assigned to each client account. In addition, the government has formed the Public Company Accounting Oversight Board, with an aim of monitoring and enforcing the supply of audit services. Moreover, accounting firms are required to register with the oversight board, submit their periodic performances, and abide to the rules and regulations of the board (Kroszner (Para. 20). The Sarbanes –Oxley Act ensures that rules are followed to the

Wednesday, November 20, 2019

Conflict of Interest-role of Public Utility Board Essay

Conflict of Interest-role of Public Utility Board - Essay Example In Case No. 76-6 involving the practice of giving gifts to foreign officials, the NSPE Board of Ethical Review stated in part, â€Å"Even though the practice may be legal and accepted in the foreign country, and even though some might argue on pragmatic grounds the United States commercial companies should ‘go along’ to protect the jobs of employees in this country, we cannot accept it for professional services. No amount of rationalization or explanation will change the public reaction that the profession’s claim of placing service before profit has been compromised by a practice which is repugnant to the basic principles of ethical behavior under the laws and customs of this country†¦.we believe that the codes must be read on this most basic point of honor and integrity not only literally, but in the spirit of its purpose –to uphold the highest standards of the professional. Anything less is rationalization which cannot stand the test of placing the public ahead of all other considerations† Engineers who do think it is acceptable to use an agent abroad to â€Å"do the dirty work† thus acting like Pontius Pilate and â€Å"washing one’s hands† of the problem, also need to realize that they are committing a felony under the U.S. law and are subject to prosecution So long as they are U.S. citizens, the Federal Corrupt Practice Act applies to them. His comment also applies to corporations. A U.S. corporation is a citizen in the eyes of the law. Those companies engaging in bribery can avoid the law only by giving up their Q.2. The statement â€Å"Take off your engineering hat and put on your management hat.† implies that engineer shifts from their professionalism and assume another management task. This is vital especially when the management has loopholes that need to be addressed. Engineer B is employed in the engineering firm and is a member of BOD in a local public utility. As a member of the board, the utility uses 3 years to do a research on a new power generation plant.  

Monday, November 18, 2019

Sensory Perception Essay Example | Topics and Well Written Essays - 750 words

Sensory Perception - Essay Example With regards to my grandfather’s farm, I had only recently traveled back to this place within the past few months. As a child I had spent many a happy summer as well as interspersed individual weekends playing around the familiar sights that the farm had to offer. As such, the setting itself was one which provided me with a great many happy memories that were, and continue to be, seared on my memory. When I recently viewed the farm again, a virtual flood of memories came back to me. Many of these memories seemed as if they were happening at the exact moment or merely a few minutes prior to me seeing the old sights again. It was as if I was transported, via the sense of sight, to a different dimension in which time and the long absence from the farm that had intervened, meant little if anything as it all seemed so close and personal rather than removed and distant. The familiarity and the positive connotations of the sights doubtless had a lot to do with such an interpretation. Similarly, my old neighborhood has had a similar visual perceptional effect on me. Due to the different perspective that I had when I was younger, the sights themselves seemed as something a bit foreign. Everything was much smaller than it had been; some things seemed unnaturally out of place or entirely different. In this way, the sense of sight and my perception thereof were seemingly arguing with the memories that I had etched into my mind. This disjuncture between memory and reality was a unique aspect of my visual memory that I had never before experienced and was a unique and different feeling. Finally, with respect to my primary school and the effects that visual perception have had on me once I have been back to visit such a place, the perception of sight was one in this case that sought to bring forward a host of other emotional feelings and worries that were unique to that particular time of my life. For instance, as I walked the halls, I no longer felt the sense of insec urity or judgment that I had so strongly felt before. While my eyes acquainted themselves with the classrooms with the loved and hated teachers I had had, the level to which sight was providing an entirely alternate reality to me was something unique that I cannot quite describe yet I know precisely how it felt to experience. Each of these experiences has helped to inform the author with regards to the various memories, feelings, and emotions that exist within the context of the sights that have herein been represented. Due to the fact that each of the five senses is directly linked to strong memories within the brain, the exemplification of but a simple sight, sound, smell, or touch is enough to bring back a flood of memories to the individual within the given experience. As has been detailed, the thought process that takes place a a result of this perception is not one that is always voluntary; rather, something as simple as seeing an object or a group of objects that have long si nce been absent from the life of the viewer can begin something akin to a mental chain reaction that culminates in distinctive memory patterns and understandings of what things may have changed in life since the last time that such an object or group of objects was objectively

Friday, November 15, 2019

Jails Old And New Sociology Essay

Jails Old And New Sociology Essay With the advent of civilization and ever improving societies, man has found the need for several constants. The needs for shelter, food and security have been just a few of these constantsà ¢Ã¢â€š ¬Ã‚ ¦as has the need for incarceration of some of those members of society that have chosen not to follow the rules that a particular society has deemed as necessary. For those members, jails and prisons were built to hold people before or after a conviction, it is not meant to be a permanent stop for those convicted, just a placeholder. The first jail built was believed to be in 1166, ordered by King Henry II of England, from there jails spread throughout Europe but changed in scope and size over time. (Schmalleger Smykla, 2011) Workhouses and poorhouses were developed in the 15th and 16th centuries in England where sheriffs took the role of supervising vagrants, the poor and the mentally ill. (Schmalleger Smykla, 2011) These so-called jails were not sanitized and had unhealthy conditions for the prisoners. This caught the attention of 18th century reformers. One such reformer was English sheriff John Howard. In 1779, Englands Parliament passed the four jail reforms that Howard proposed: secure and sanitary structures, jail inspections, elimination of fees, and an emphasis on reforming prisoners. (Schmalleger Smykla, 2011) The first jail in the United States was the Walnut Street Jail in Philadelphia, built in 1773; it housed offenders without regard to sex, age, or offense. The Philadelphia Quakers had wanted the Walnut Street Jail to be a place where inmates reformed themselves through reflection and remorse, but shortly after its opening, it turned into a promiscuous scene of unrestricted intercourse, universal riot and debauchery. (Schmalleger Smykla, 2011) On October 5, 1835, the Walnut Street Jail closed and those prisoners were transported to another facility. By the close of the 19th century, most cities across the United States had jails to hold persons awaiting trial and to punish convicted felons. (Schmalleger Smykla, 2011) So, what has changed in the jail population and structures since they were first built? Back in the day, prisoners were treated inhumane, beaten, flogged, and even hung for their crimes. In todays jail society, those types of treatment are nothing but a moment in histor y. There are laws governing the treatment of prisoners and prisoners now have rights on how they are treated. The 8th Amendment, ratified in 1791, protects persons convicted of a crime to not have excessive bail or fines imposed, nor to have cruel and unusual punishment inflicted. (Head) I tend to somewhat disagree with this due to some persons crimes are so hideous that they deserve fines and/or cruel and unusual punishment, I mean look what some of those criminals do to their victims! I think they deserve the same treatment as they gave those victims, but that is just my personal opinion. The design and structure of the jails have also changed. Jails have changed throughout history, and have been through four phases of design, First-Generation, Second-Generation, Third-Generation and Fourth-Generation. First-Generation jails were designed back in the 18th century, and were called linear design. In this design, prisoners lived in cells or dormitories. The cells lined up in the corridors and the inmate supervision was minimal. Staff would walk the corridors and would not be able to see into the cell until they were right up on it. The idea of this type of design was to keep prevent inmates from trying to escape and to keep the staff safe. I would describe this type of jail setting as isolated. The downfall to this type of setting is no type of social contact with anyone unless a fight broke. This was not a solution to what needed to be done in order for the prisoners to reform. These types of jails were more like solitary confinement, which over time would literally drive a person insane. The Second-Generation jails emerged in the 1960s to replace old, rundown linear jails and provide staff officers to observe inmates in a central zone or better known as a control booth, of the jail. The conception of the second-generation jails was for staff to be centralized in one area, which was enclosed in glass for security, to overlook the pods. These jails have been termed podular remote-supervision facilities. (Schmalleger Smykla, 2011) This type of jail has its difficulties. The advantage for this type of jail is that the staff can see more of the inmates without having to walk down a corridor. The disadvantage for this type of jail is that the staff and inmates are still separated and with no social contact, much like the first-generation jails. The Third-Generation jails, which are also known as direct-supervision jails, were introduced in the early 1970s. The housing unit is podular. The cells are arranged around a common area or dayroom. There is not control booth and no physical barriers between the staff and the inmates. (Schmalleger Smykla, 2011) The first direct-supervision county jail in the United States was the Martinez Detention Facility in Contra Cost, California. (Schmalleger Smykla, 2011) With the direct-supervision jails come the principles of Direct Supervision: 1. Effective control, 2. Effective supervision, 3. Competent staff, 4. Staff and inmate safety, 5. Manageable and cost-effective operations, 6. Effective communication, 7. Classification and orientation, 8. Justice and fairness, and 9. Ownership of operations. (Schmalleger Smykla, 2011) Direct-supervision jails facilitate staff movement, interaction with inmates, and control and leadership over pods. (Schmalleger Smykla, 2011) With direct-supervis ion, staff and inmates intermingle and this is a positive movement towards the reformation of the inmates and their social skills. You cannot just put someone back into society if he/she has had no contact with other people over a certain amount of time. When you are alone, after a while you get use to the idea of being alone and you get set in your ways and adopt a certain way of doing things. Take my brother for example, no he was not in jail, but he had been living on his own after his divorce for about 10 years and when he recently remarried, it was difficult for him to adapt to new lifestyle that involved another person. He had to adjust his ways that he had been accustomed to and to accept new ideas and new rules for the house. This was very difficult for him and it goes along the same line for inmates. People need social interaction and with the third-generation jails they received it. The Fourth-Generation jails brought improvements to the direct-supervision jails by adding borrowed light or natural sunlight into the day room. This improves the moral of the inmates and staff and saves on electricity bills when it is sunny outside. Along with the borrowed light concept, the fourth-generation jails also implemented program services, more staff, volunteers, and visitors to the jail, even vending machines to the day room. This reduces the feeling of isolation. This improvement adds to the staff the ability to carry out the nine principles of direct-supervision. (Schmalleger Smykla, 2011) Along with these new generation jails requires new interpersonal skills. Officers and staff must have excellent interpersonal skills. They must be able to address minor and major conflicts within the pods, even though in the new generation jails, especially the fourth-generation jails, conflicts are at a minimal rate due to the improved conditions and the attitudes of both the inmates and the staff. Reports have shown that the staff no longer saw themselves as mere guards or defined their jobs as simply to keep criminals locked up. Among the positive impacts, the officers and staff tend to see the jails as cleaner, less crowded, having fresher air, and being more temperate. However, these same researches also showed, even with the improvements, that the staff was no more satisfied than with the new generation jails than the traditional jails. (Appegate Paoline, 2007) I can see how the cleaner jails could be a positive effect on the staff and inmates. Take for example, you are invite d over to a friends house and it is totally in chaos and messy. The friend might be comfortable in that type of environment, but you are not so comfortable. If the environment were cleaner and more organized, you would be more comfortable and able to relax and enjoy that visit. Same thing with jails, the cleaner and organized it is, the more positive the attitudes of the staff and inmates. They will be more prone to communicate and follow the rules than in a run-down, unstructured type of jail. Another point of view would be that if an inmate can see that the place he/she is housed and it is not being take care of properly, what makes them think that anyone cares to find ways of improving it, that the facility is complacent with the conditions? Not that I would want to experience jail life, I would prefer it to be clean, healthy and somewhat a positive environment. With the improvements of the third and fourth generation jails brought, it also brought controversy and disadvantages. Results from studies show that few jails are strictly adhering to the new design techniques that have been recommended for the successful operations of these new generation jails. (Tartaro, 2002) Overcrowding is a popular problem in todays jails and even thought the crime rate is down, there is still overcrowding. Another problem the new generation jails have is the age of the offenders has increased and having the necessary accommodations for these elder prisoners. In the traditional jails, there were no medical treatments available, in todays jails, most jails offer medical treatment, but only on the same level as lower income families. Studies have also shown that inmates with disabilities are a growing problem in that they were discriminated against and most jails do not have the means to house inmates with disabilities, and I mentioned earlier, the 8th amendment protects this group of prisoners in todays society. (Ginsberg, 2009) In closing, the research I have done I have learned that the differences in the old jails and the new jails are similar in some ways and totally opposite in other ways. I believe that in the old jails and the way they were imprisoned were more likely not to repeat their offenses, and in the new jails, offenders are likely to repeat their offenses. In the old jails, inmates were brought into the public eye and were embarrassed by their actions. The old, traditional jails were not focused on reforming the prisoners; they were more focused on punishment to these criminals. In todays jails, we are more focused on reformation of the prisoners and trying to help them merge back into the society from what they once came from, but as I have learned in class, some inmate repeat their offenses because the jail life is better life than what they had. They may have come from broken homes, life of poverty and the jails give them a place of security and more of a home life than what they had. As s ad as this is, it is true and with the economy the way it is, this would seem like a better life. New generation emerged due to society to stand against the inhumane treatment that convicts were submitted to and to require the transformation of detention places from excusive instruments of punishment into establishments of moral recuperation (Merei, 2012) Merei also stated that in the nineteenth century, it was developed the concept according to which jails could become, from the means of expiation of the evil committed, social sanctums for healing the soul of the one in conflict with the laws of society . In Mereis report, she mentioned that a man named Panait Mucoiu made a categorical statement, which sums it all up. Mucoiu stated, As long as you take the mens freedom, you will definitely not transform him into a better person. You will harvest relapse. By incarcerating him and by giving him, every moment, the conviction that everything that happens in detention is a punishment, t he society proceeds with all its resources to make him an enemy. (Merei, 2012) Appegate, B. K., Paoline, E. A. (2007, June). Jail Officers Perceptions of the Work Environment In Traditional Versus New Generation Facilities. Retrieved November 21, 2012, from ProQuest Criminal Justice: http:search.proquest.com.ezproxy.lib.uwf.edu/criminaljusticeperiod Ginsberg, B. (2009, June). Out with the new, in with the old: the importance of section 504 of the Rehabiliation Act to prisoners with disabilites. p. 713. Head, T. (n.d.). Retrieved December 1, 2012, from About.com Civil Liberties: http://civilliberty.about.com/od/lawenforcementterrorism/p/8th_amendment.htm Merei, L. E. (2012, January). The affirmation of the renewing current of prison reform in the 19th century Romanian thinking. p. 313. Schmalleger, F., Smykla, J. (2011). Corrections in the 21st Century. New York: McGraw-Hill. Tartaro, C. (2002, September ). Examining Implementation Issues with New Generation Jails. Retrieved November 21, 2012, from Sage Journals: http://cjp.sagepub.com.ezproxy.lib.uwf.edu/content/13/3/219

Wednesday, November 13, 2019

Essay --

The fictional short story by Kurt Vonnegut entitled Harrison Bergeron takes place in a dystopian future. Vonnegut chooses to make the story a satire in order to raise questions concerning how desirable social equality is within this world and how far society will go to achieve it. Like many dystopian, bleak, futuristic worlds, Vonnegut presents very clear aspects of how society is influenced by propaganda and the extent to how powerful a tool propaganda can be. After reading and analyzing this story, I will attempt to explain how Kurt Vonnegut’s life could have influenced his position on propaganda found within this short story. Furthermore, these elements will be matched to those common propaganda strategies discussed in this class and relate how this may impact any modern society. Vonnegut's experience as a soldier and prisoner of war had a defiant influence on his work. He served as a private and was captured during the Battle of the Bulge in World War II. He was chosen as a leader of the POWs captured because he spoke a little German. After telling the German guards "what [he] was going to do to them when the Russians came,† he was beaten and had his position as leader taken away. Vonnegut was one of the lucky ones to survive an attack in a meat locker used by the Germans as a detention facility. Vonnegut said that the aftermath of the attack was "utter destruction" and "carnage unfathomable." This experience was the inspiration and central theme for many of his other books including Harrison Bergeron. The Germans put the surviving POWs to work, breaking into basements and bomb shelters to gather bodies for mass burial, while German civilians cursed and threw rocks at them. Harrison Bergeron is what seems to be a negative po... ...y to show just how absurd a life living with handicaps can be. The handicap system is a metaphor that tries to bash the ideas of communism that he undoubtedly incorporated from history using Hitler’s Germany and Cold War Russia as examples of how this system is flawed. The satire is further enforced by the elements of propaganda that he uses in the story. The television is the medium in which all people in society use to get their information. It is a powerful tool and Vonnegut has the entire story’s setting be only around the television to show just how much people rely on it. He also shows how propaganda has conditioned people to follow what the State wants them to do by appealing to the people’s logic that no one person should be than another. A good idea in principle, but in action, it causes a lot of harm and only benefits the State or the people in control. Essay -- The fictional short story by Kurt Vonnegut entitled Harrison Bergeron takes place in a dystopian future. Vonnegut chooses to make the story a satire in order to raise questions concerning how desirable social equality is within this world and how far society will go to achieve it. Like many dystopian, bleak, futuristic worlds, Vonnegut presents very clear aspects of how society is influenced by propaganda and the extent to how powerful a tool propaganda can be. After reading and analyzing this story, I will attempt to explain how Kurt Vonnegut’s life could have influenced his position on propaganda found within this short story. Furthermore, these elements will be matched to those common propaganda strategies discussed in this class and relate how this may impact any modern society. Vonnegut's experience as a soldier and prisoner of war had a defiant influence on his work. He served as a private and was captured during the Battle of the Bulge in World War II. He was chosen as a leader of the POWs captured because he spoke a little German. After telling the German guards "what [he] was going to do to them when the Russians came,† he was beaten and had his position as leader taken away. Vonnegut was one of the lucky ones to survive an attack in a meat locker used by the Germans as a detention facility. Vonnegut said that the aftermath of the attack was "utter destruction" and "carnage unfathomable." This experience was the inspiration and central theme for many of his other books including Harrison Bergeron. The Germans put the surviving POWs to work, breaking into basements and bomb shelters to gather bodies for mass burial, while German civilians cursed and threw rocks at them. Harrison Bergeron is what seems to be a negative po... ...y to show just how absurd a life living with handicaps can be. The handicap system is a metaphor that tries to bash the ideas of communism that he undoubtedly incorporated from history using Hitler’s Germany and Cold War Russia as examples of how this system is flawed. The satire is further enforced by the elements of propaganda that he uses in the story. The television is the medium in which all people in society use to get their information. It is a powerful tool and Vonnegut has the entire story’s setting be only around the television to show just how much people rely on it. He also shows how propaganda has conditioned people to follow what the State wants them to do by appealing to the people’s logic that no one person should be than another. A good idea in principle, but in action, it causes a lot of harm and only benefits the State or the people in control.