Monday, December 23, 2019

Jane Eyre and Little Women Jane and Jo Comparison

The novels Jane Eyre and Little Women are strikingly similar in many ways, and the characters Jane Eyre and Jo March are almost mirrors of each other. There are many similarities between Jane and Jo, and also some differences, as well. From childhood, although they find themselves in completely different situations, both girls experience many of the same trials in their younger years. Jane is an orphan who has no family to call her own, and lives with an aunt and cousins who despise and dislike her. She was left penniless by the death of her parents, and is reminded daily by her house mates that she is inferior to them because of her circumstance. Jo grows up in a loving home with three adoring sisters and a mother, however, she also feels†¦show more content†¦In contrast to each other, however, during their time away, Jo finds the man that she really loves and wants to marry, while Jane realizes that she cannot marry anyone other than Mr. Rochester. It is during this time t hat Jo meets the Professor and he falls in love with her, and Jane meets St. John and decides that she cannot marry someone she does not love. These journeys were essential to both girls, for they helped them to find (or rediscover, in Jane and Mr. Rochesters case) the love that they felt they were missing. br brThe two women both marry men much older than them, perhaps because they are more mature and intelligent than other people of their same age. Jo is forced to grow up quickly through the death of her sister and her fathers absence, while Jane learns to grow up quickly through the loss of her parents and her unhappy childhood. However, they both still face obstacles when marrying -- Jo must wait because she is marrying a poor man who must work to save up enough money for them to live well, and Jane because Mr. Rochester is blind when she returns to him. In an essence, Jo has fininancial problems to face, while Jane has the physical. In the end, however, both are happy, Jo with her school for boys to provide income, and Jane because Mr. Rochester regains his sight. br brBoth girls receive inheritances from a relative, which allow them to reach the contentment with their livesShow MoreRelated A Comparison of Jane Eyre and Little Women1560 Words   |  7 PagesA Comparison of Jane Eyre and Little Women The novels Jane Eyre and Little Women are strikingly similar in many ways, and the characters Jane Eyre and Jo March are almost mirrors of each other. There are many similarities between Jane and Jo, and also some differences, as well. From childhood, although they find themselves in completely different situations, both girls experience many of the same trials in their younger years. Jane is an orphan who has no family to call her own, and lives withRead MoreIndividualism in the Film Jane Eyre Essay1047 Words   |  5 PagesISU Comparison Essay â€Å"He who loses individuality, loses all† (Good Reads, 2012). This quote said by Mahatma Gandhi, one of the most recognized leaders of the 19th century, can easily be used to acknowledge the importance of a society possessing unique individualistic traits and characteristics as individuality is the fuel needed to run a society. In a world, where even a mere speck of individuality is not present, that society is likely to shatter into utter destruction. Moreover, individuals shouldRead MoreLiterary Criticism : The Free Encyclopedia 7351 Words   |  30 PagesAgathon, by Christoph Martin Wieland (1767)—often considered the first true Bildungsroman[9] Wilhelm Meister s Apprenticeship by Johann Wolfgang Goethe (1795–96) 19th century[edit] Emma, by Jane Austen (1815) The Red and The Black, by Stendhal (1830) The Captain s Daughter, by Alexander Pushkin (1836) Jane Eyre, by Charlotte Brontà « (1847)[21] Pendennis, by William Makepeace Thackeray (1848–1850) David Copperfield, by Charles Dickens (1850) Green Henry, by Gottfried Keller (1855)[22] Great Expectations

Sunday, December 15, 2019

Robespierre’s Justification for State Terror Free Essays

Robespierre’s Justification for State Terror Maximilien Robespierre states, â€Å"What is the goal toward which we are heading? The peaceful enjoyment of liberty and equality. † (Bienvenu, p. 1, para. We will write a custom essay sample on Robespierre’s Justification for State Terror or any similar topic only for you Order Now 1) The laws that have been passed by the royalty that are meant to bring long lasting righteousness, are laws that are recognized; these laws are not written any where but in the essence of all individuals. Robespierre was elected as the representative of the National Convention and joined a political club called the radical Jacobin party. Being apart of the Convention and the Jacobins, Robespierre took over the administrative power of the Republic. Because the Jacobins believed that France was in need of change and restructuring, and Robespierre was now the head of the Convention, he can develop such change. By doing so he argues that in the land, the use of ethics must be replaced with the use of pride, proposition for traditions, self-regard for arrogance, magnificence for narcissism, prestige for money, and immorality of the sovereign for virtues and the phenomenon. He believed in democracy and the Republic of virtue. He felt that in order to set the basis of democracy within the people, the merge of both ending the war of independence and oppression must take place in order to put an end to the revolt. The essences of the Republic are virtue and equality. He explains how it is the development of virtue and the maintenance of equality that creates the Republic. Therefore, it is embraced or founded by an individual. He believed that the quality of being an admired government would be an advantage in gaining the trust of the citizens in order to create a strict and rigorous government, â€Å"†¦be trustful towards the people and severe towards itself. † (Bienvenu, p. 2, para. 2) Robespierre states the strengths and weaknesses of this theory: the strength being the triumph of truth rather than dishonesty, and the rights of the community’s interests than the private. The purpose of both virtue and terror was that without terror it can be deadly, and if it is deadly, virtue is strong. If one did not hated crime, they were presumed to detest virtue. Social protection is for the passive citizens, and the ones who are violent are the ones who are the ones who to be apart of England and Austria. Towards the end, Robespierre mentions an idea of Aristocracy, in which he creates secret illicit laws instead of vigorously supporting his own country. He ends by saying that a cruel government can kill, being free is not for everyone, and if anyone disagreed with his ideas, they would be considered an enemy or traitor. Robespierre structures his argument by introducing the points he wants to make step by step. He starts off by informing the audience of what he thinks the land should contain, and how it should run. He gives examples of ideas, and substitutes them with what he thinks it should be instead. For instance, he would say, â€Å"good people in place of good society,† meaning he would replace a good society, and choose to have good citizens instead. (Bienvenu, p. 1, para. 2) Robespierre defines democracy in his own way, then goes on to describe how â€Å"the soul of the Republic is virtue [and] equality† (Bienvenu, p. , para. 6) is in his eyes. He mentions social protection, which is only for citizens who are passive. As this speech ends, Robespierre uses questions to bring the audience to a realization of the point[s] he was trying to bring out throughout the speech. He uses Aristocracy to back up his ideas. Towards the end, he leaves the audience with a riddle they must figur e out in order to understand what he meant. Maximilien Robespierre violates all 17 articles of the Declaration of the Rights of Man and of the Citizen of 1789. He did not give the citizens to participate in the making of the law or the government. They were not given the freedom to speak, write or print, and not everyone had equal rights. The ones that followed his ideas received special treatment, whereas, the ones who disagreed, were considered conspirators. They were sometimes imprisoned and other times killed. He did the opposite of of Article 5, and acts in a way that it hurt society. He killed 40,000 people and locked up 3,000. He did not allow society to use of public agents when required. Laws were created even though the people, and society did not agree. This is why, in 1794, Robespierre was sentence to death with the use of the guillotine, something he like to use for his executions. During the French Revolution, no one has caused as much dilemma as Maximilien Robespierre did. He believed in equality and virtue, however, he contradicted himself and was not aware that he was, in fact, biased. If he thought, heard or was even told that someone descended, they would have fell into the category of an enemy or traitor. He is represents the later Adolf Hitler, who was a dictator, in several different ways. Two being that he tried to promote his beliefs to the people of his land, by infusing fear into the people of the land, and killing or injuring who ever would disagree with him. However, he did not discriminate as viciously as Hitler did. If Robespierre was to do what he did in the present society, he may have been sentenced to life in prison or capital punishment for attempting to corrupt the minds of others, and for killing as many people as he did. How to cite Robespierre’s Justification for State Terror, Papers

Saturday, December 7, 2019

The Multinational Corporation Of Coca Cola Commerce Essay Example For Students

The Multinational Corporation Of Coca Cola Commerce Essay Multinational Corporation ( MNC ) is one of type of possible house in the universe nowadays. A corporation can be categorized as MNC if there are 20 % to 50 % or more of its net net income from directs investing in one or more in foreign states. ( Iamsam, n.d ) . MNC are managed from one place state. With well- manage construction and due concern house good public presentation, it able to spread out its merchandises and services to foreign state. The growing of transnational corporations is measured by Foreign Direct Investment ( FDI ) . When concern house make an investing in a 2nd state, the investing is counted as portion of the outward direct investing from the beginning state. FDI is an investing in foreign houses where the foreign investor owns at least 10 per centum of the ordinary portions. 1.2. Coca-Cola Company s History Coca-Cola is the largest maker, distributer and seller of non-alcoholic drink that set up by a druggist, Dr. John Stith Pemberton in Midtown Atlanta, Georgia in 1886 with Coca-Cola sirup. Druggist Asa Candler bought The Coca-Cola Company in 1891. Within four old ages it was available in all 50 provinces, Canada and Mexico. The Coca-Cola Company began constructing its planetary web in the twentiess. When Asa Candler purchased the formula and established the Coca-Cola Company, he begins one of the largest franchise in the universe. The authorities expanded the company and built 64 workss overseas in 1929. At the beginning of the World War II, Coca-Cola was bottled in 44 states. Today, The Coca-Cola Company operates in more than 200 states, 2400 drink merchandises are provided worldwide with about 1.5 billion functioning rate each twenty-four hours. ( http: //www.just-drinks.com/market-research/the-coca-cola-company-swot-analysis_id92127.aspx ) Coca-Cola Enterprises is the universe s largest seller, manufacturer and distributer of Coca-Cola merchandises. It s operating in 46 U.S. provinces and Canada, they are the sole Coca-Cola bottler for all of Belgium, Continental France, Great Britain, Luxembourg, Monaco and the Netherlands. Coca-Cola Enterprises manages a web of about 84,000 providers of goods and serveces runing from big international companies to little local providers. Today, With E. Neville Isdell s house committedness, Coca-Cola Company have been revolute into new century, recognized as the universe s most valuable trade name. 1.3. Management Structure A well construction company is of import foundations of outstanding organisation. Multinational Company is runing under International division construction. The international unit ( parent company ) control full activities of subordinate company. However, this division construction allows transnational companies to freely research resources internationally based on geographics, merchandise or map. Figure 1 shows the mentality of international division construction. Figure 1: International Division Structure Coca-Cola Company as a transnational company handles tremendous capacity of concern with well-organized construction. Coca-Cola has 5 operating geographically cleavage. There are United States, Latin America, European Community, Northeast Europe/Africa, and besides Canada and Pacific Coca-Cola Company allows their division to custom-making selling based on Geographic cleavage. For case, they alter the sugariness of drink harmonizing to local gustatory sensation. Globalization The procedure of globalisation has impacted on the universe s concern operation which is largely driven by the development of MNCs. Harmonizing Macmillan Dictionary, term of globalization defines as concept a individual economic system and civilization are developed as a consequence of progress in engineering which easier the communications between two corporation and globalisation largely influence by transnational companies toward economic, fiscal, trade and communicating. Besides, the United Development Program ( 1999 ) announces globalisation is the most of import integrating of economic system, political and cultural phenomenon across state frontiers. ( cited in Kiggundu 2002 ) . Globalization is the grim integrating of markets, nation-states and engineerings to a grade neer witnessed before- in a manner that is enabling persons, corporations and nation-states to make around the universe farther, faster, deeper and cheaper that of all time earlier, and in a manner that is enabling the universe to make into persons, corporations and nation-states further, faster, deeper, cheaper than of all time before. - Thomas Friedman Coca-Cola is a concern which genuinely international in range by meaning 67 % of entire its entire net income from non- USD beginning. ( page 9-2 ) Impacts of Globalization 1. ) Constitution of international confederations hypertext transfer protocol: //books.google.com.my/books? id=3pTFN8IdRpkC A ; dq=international+alliances+example+on+coca-cola A ; source=gbs_navlinks_s ( page 435 ) The constitution confederations or alliances which link houses of the same industry based in different states. MNCs normally engage in international confederations such as joint ventures and licencing understandings with foreign houses. Coca-Cola formed planetary joint venture with many industries to beef up its company purchase establishing new merchandises. Joint developments allow Coca-Cola to leverage its drink expertness in connexion with certain engineering countries key to our concern, such as packaging, peddling equipment, foundation equipment and H2O intervention. Historically, these joint developments have led to the development and commercialisation of discovery engineerings for the drink industry. Coca-Cola besides engaged in licencing with companies that are affiliated with nutrient or drink company but non with companies that compete with Coca-Cola in the non-alcoholic drink market section. We do some licensing with providers to the drink industry. Examples of these types of companies are assorted packaging and equipment providers to the drink industry. We have besides licensed with universities around the universe where there is a peculiar expertness with an person or group of professors or research workers. Coca-Cola has over 300 licensees who sell over $ 1 billion of accredited merchandises each twelvemonth. It is estimated that Coca-Cola generates over $ 70 million in royalty gross and one million millions of incremental feelings from accredited merchandises. Licensing bureaus outside of North America which work with us are The Licensing Company in Europe and Redibra in Brazil. The fabrication system besides called The Coca-Cola System by Coca-Cola to licence to distrib uters who can integrate different universe markets, resources, and engineerings to maximise gross. HARRIET TUBMAN Essay3. ) Regenerating Systems and Structures The organizational signifier of Coca Cola is the Entrepreneurial start-up which is the simplest construction. Harmonizing to Mintzberg ( 1992 ) the construction is described as holding a small or no techno construction at all, it merely has few support staff members, restrained division of labor, minimum distinction in the work topographic point, and a limited hierarchy in direction. The overall scene is informal because there are no rigorous regulations and ordinances except the promptness and absenteeism. Furthermore the behavior within the administration, peculiarly in the convenience shop is non that formalised wherein it utilises minimum planning, preparation and affair devices. After the impact of globalisation, the new organisation was formed in Coca-Cola concern. As we can see in Hong Kong, it would be Machine Bureaucracy. Harmonizing to Mintzberg, the machine bureaucratism is an organizational construction wherein there is a clear constellation of the design parametric quantities wherein it systematically held up researches it includes specialised routinely runing processs, formalised processs in the Centre of operations, extension of regulations and ordinances, proliferation of formalistic communicating throughout the company, dependance on the functional footing for undertakings wherein it needs group work, relatively centralized power for decision-making, and a complexly elaborate administrative construction with crisp differences between the line and staff. In this signifier of organizational construction Coca Cola will be able to supervise the efficiency of the public presentation of the workers because there would be standard processs and more luxu riant construction of direction. 4. ) addition in competition among other houses in the same industry Last major impact of globalisation is the addition in competition among other houses in the same industry. A planetary house may be in a better place to vie with its planetary challenger, as it can heighten its resources globally ( 2003 ) . Bing able to take part in its foreign mark market makes the planetary house more advanced and more developed compared to its challengers in the same industry, for it is able to run into the criterions and demands of its foreign clients. From this perceptual experience, major providers and stakeholders would prefer the planetary house to other houses. Due to the impact of globalisation, there are some local trade names compete with Coca-cola. For illustration, Big Cola C a trade name in South and Central America and it act as a Aggressive rival to Coca-cola. Second, the Corsica Cola in French island of Corsica which is made by beer makers of the local Pietra beer turning fast as Coca-cola besides. Furthermore, Breizh Cola is available in the Gallic part of Brittany. Because of the increasing in the rivals, The Coca-Cola Company forced to buy its trade name, a enrollment of Coca-Cola as their ain trade name grade in 1999. Globalization brings benefits to The Coca-Cola Company and it besides led the company to vie with other large company which is in the same industry in whole universe. Pepsi Company ( PEP ) the major rival that most people familiar with. Normally, people will take Pepsi as their 2nd pick, but in some certain markets, Pepsi outsells more than Coca-Cola. Another large rival to Coca-cola is Dr Pepper Snapple Group ( DPS ) . DPS get downing its soft drinks concern since 1885 and they compete in footings of the packaging, monetary value, handiness and so on. 5. ) Global Merchandises Coca-Cola Company need to concern on the linguistic communications that they used while making the advertisement, publicity and so on. Respect to the consumer civilization is an of import things in order to pull them for buying the merchandise. For illustration, The Coca-Cola company has to alter the logo and the description on their packaging from common English to Mandarin on Taiwan and China markets. this can assist the company launch the merchandise successfully by follow consumer female parent s linguistic communication in their states. Coca-Cola company have to research on the most suited spirit on carbonated drinks that did accommodate the eastern states like China and Taiwan. This had to be replaced by merchandises such as Asiatic Tea and fermented milk drinks. This needed a batch of research and development to do certain that the relevant merchandise can accommodate the market. The following are brief overviews of a few states where Coca-Cola has used their schemes to assist their drinks become globally sell. Year of First Introduced Countries Detail on Coco-Cola Company 1942 Argentina -On the first twenty-four hours the merchandise hit the streets, seven 24-bottle instances were sold, plus 18 individual 185 millilitre bottles. -By the terminal of 1943, gross revenues in Argentina amounted to 300,000 instances utilizing 20 distribution trucks. -Coca-Cola de Argentina S.A. sells around one 1000 times more merchandises yearly than first twelvemonth introduced. 1927 Belgium -Belgium is among the universe s top 20 states in footings of per capita ingestion of Coca-Cola merchandises. 1933 France -Introduced in the Caf de l Europe in Paris. -Number one soft drink in France since 1966. -Its entire gross revenues have doubled in eight old ages. -Coca-Cola France has created more than 1000 occupations. -Invested more than 3 billion francs in France since 1989. -Today, Gallic consumers drink an mean 88 helpings of Coca-Cola merchandises each twelvemonth. 1927 Italy Presently employs about 3,000 people. Italian consumers drink an norm of 100 helpings of Coca-Cola merchandises each twelvemonth. -There are 12 bottling workss throughout the state, functioning more than 500,000 retail mercantile establishments, -Producing a broad scope of Coca-Cola merchandises, including Fanta, Sprite, Nestea, Kinley Tonic Water, Beverly, Bonaqua and Minute Maid merchandises.

Saturday, November 30, 2019

Lost Minds A Study Of Alzheimers Disease Essays -

Lost Minds: A Study Of Alzheimer's Disease Lost Minds: A Study of Alzheimer's Disease Alzheimer's Disease is one of the most common diseases among elderly people today. Alzheimer's creates emotional and financial catastrophe for many American families every year. It affects nearly 4 million people in the United States. Alzheimer's Disease is the fourth leading cause of adult death in the United States, and nearly 90 billion dollars go towards Alzheimer's research each year, most of this money is funded largely by Medicare and Medicaid, but the government funds some (Medical?). Many elderly people are thought to be crazy, people think the strain of their lives has been too much for their minds, when in fact the real problem may be a serious condition called Alzheimer's. Alzheimer's Disease is a degenerative brain disease. It is caused by a slow break down of the brain cells. Alois Alzheimer, a German physician, first discovered Alzheimer's Disease in 1906. The first recorded case of Alzheimer's Disease was a 55-year-old woman. She was admitted to the mental asylum where Alzheimer worked when she was 51 and slowly deteriorated over her 4 years there. After her death, Alzheimer performed an autopsy in which he found a small, shrunken brain. This was the start of Alzheimer's research. Since it's discovery, Alzheimer's Disease hasn't evolved much. It's much more common now and the symptoms are slightly enhanced, but the disease is relatively the same. The number of people with Alzheimer's Disease is expected to increase dramatically as the baby boomers age (Davis). Some scientists believe that Alzheimer's Disease may be caused by a mutation of a gene on chromosome 14, this mutation is related to about 8% of all Alzheimer's cases (Alzheimer's). Alzheimer's patients also have an excess of aluminum in their brain tissues, which is linked to the disease and they lack hootropic agents, the chemicals that protect the brain cells. The early stages of the disease are often viewed as the consequences of aging, so Alzheimer's often goes unrecognized. There are several stages to Alzheimer's Disease. In the early stages people forget recent events, but they clearly remember things that happened many years ago. In the later stages of the disease, people can no longer remember past events and often do not recognize their family members. Some victims do not even recognize themselves. Alzheimer's victims often suffer from impaired judgement. They may touch a hot stove burner not remembering that it can burn them. There have been cases where people with Alzheimer's Disease nearly starve because they forget to eat for days. When my Great Grandma, who had Alzheimer's, was left alone, she would drive from her home in Meade to Hugoton or Satanta trying to find Liberal. The disease can also cause people to be very tired. Patients may also have trouble with place and time. They may not recognize their own home of many years, and they may confuse morning with afternoon. Some patients with Alzheimer's Disease will revert back to an almost child-like state. Some of the victims are very angry and aggressive while others are very calm and quiet. How fast the disease advances varies from person to person. Eventually, most people with Alzheimer's disease become unable to care for themselves. Alzheimer's Disease is not the direct cause of the victim's deaths. The disease renders the patients bedridden and in their weakened condition they catch viruses such as pneumonia. Alzheimer's attacks few people after age 60, but occurs in 20% of people who live to age 85 (Gillick). Alzheimer's does not occur more in men or woman, but the disease is more prone to Caucasian people. Out of all the cases of Alzheimer's in the United States, about three-fourths or three million of them are white people. Scientists do not know why this is, because black people's brain cells are the same as those of white people (Gillick). Some scientists say that Alzheimer's Disease is genetic, and it may be. Scientists say that if the disease is genetic, then it only occurs in every 4th or 5th generation, but that the disease must be ?turned on? by some outside factor. Doctors can't seem to figure out what the outside factor is. Some scientists even believe that

Monday, November 25, 2019

Teacher Interview Essays - Rafe Esquith, Eleanor Duckworth

Teacher Interview Essays - Rafe Esquith, Eleanor Duckworth Kayla Cardwell Teacher Interview ECED 1310-W91 Karen Stooksbury 04-16-15 Teacher Interview The teacher I chose for this interview teaches second grade. She has been teaching for six years now and she loves it! You can tell she really enjoys her job. That is a quality you do not see in a lot of teachers anymore. I learned a lot from this interview. I learned what it really takes to be a great teacher. I learned different ways to teach. I learned different ways of communication with the parents. One thing that really surprised me was what this teacher found most challenging. She said that a lot of the parents do not interact in their childs education. She said you will have parents who really care and do as much as they can, and then you will have parents who do not care at all. Some parents do not work with discipline and homework at home with their children. This makes it very hard on their teacher. This really surprised me and upset me because you would think parents would want to help and do as much as they could to enhance their childs learning experience. It is very sa d to think that there are parents out there who simply do not care. The part of this job that would be most rewarding to me would be making a difference in the childs life. For some children, they look forward to going to school, and it is the only stable thing in their lives. Something I did not know about this job would be all of the training they have to complete. I knew training was required for the job, but I did not realize it was quite that much. This interview was very helpful to me as I think about myself as a future teacher. It helped me to understand that all the training I am receiving is very beneficial. I felt that it was something I am really going to enjoy doing. I look very much forward to not only building a career for myself in my own life, but doing as I observed from the teacher and making a difference in the kids that I will be teaching. I am excited to be a part of building a future for young children, and showing them, even if they arent being brought up in t he best household, that they can hold a future for themselves, and make it a great experience for them. 1.Why did he/she choose this career? I love to be with kids and watch them grow. 2.Ask him/her to describe a typical workday. You get there 30 minutes before the kids to get your day started. You greet the kids at the door. You get started with the curriculum. Then lunch comes. You come back and do more work. Then send kids to special area classes. Get ready to go home. Then sometimes car duty or bus duty. 3.What is his/her teaching philosophy? With the curriculum I try to teach to the ability of the children and focus on small groups rather than whole groups. 4.What curriculum approach or model does his/her program use? What can he/she tell about it? Common core standards. I implement ways to help the kids understand it better and use state standards. 5.What tools or methods does he/she use to assess the childrens learning and development? Start testing which is a benchmark test taken 3 times a year. RTI- daily. I use more hands on activities and use classwork to assess. 6.How does he/she communicate with and involve families/parents? What does he/she like best about her job? A weekly newsletter sent out on Monday. Remind.com and app on phone. Emails I love being with my kids and watching them understand what you teach. 7.What does he/she find most challenging? What education or training is required for his/her position? Getting parents on board and reinforcement at home. Also parents not being interactive. Gen. Ed., bachelors in teaching, training all the time. 8.What attributes or qualities does he/she associate with a professional in early childhood? What suggestions does this person give regarding steps a beginner can take when starting the journey of professionalism? Loving, caring, knowledgeable of each student. Get into school, 1st hand learning is best, and just jump right in. Reflection Reflect on the

Friday, November 22, 2019

Between Class Madness

This year I was really looking forward to a great time, but some of that happiness was gone within the first couple of days. Like all of the eighth graders, I have noticed that it is a lot harder to get to class on time, unlike last year when I could get to class and have a minute to talk before the bell rang. This year it’s a different story. The fact that no teacher gives us our homework until the bell rings is a big reason, because, they are so hung up in what they’re teaching that when the bell rings they say, â€Å"Oh ya, and for homework you have this worksheet.† So now the teacher has to hurriedly hand out the worksheet, and we have to write it down in our agendas. When that is done, we ask the teachers for a late pass, but most of the time they don’t give one to us. With that in mind, we scurry out into the hallway, knowing we will get a tardy unless we run. It is difficult to gather our books for the class, because, everyone in the class is busy on a worksheet or writing down vocabulary when the bell rings. This doesn’t sound like a big deal, but it is. After the bell, we have three minutes to get to our next class, but about one half of that time is taken up by a couple things: putting the worksheet we are working on into our binder, putting our pencil in our pencil case, then getting our book which is under our desks. When we finish that and get out of the classroom, there are only about two minutes left. In those next two minutes there is another problem, which brings me to my third point. The biggest reason that I have trouble getting to class is that there is a colossal mob of people in the hallway by the eighth grade lockers. Some of them are students trying to hurry to their next class on time, and some are teachers coming out of the teachers’ lounge. There are only about seven feet across the hallway to fit in sixty students. If you are in this mob, you know that it is like being stuck in traffic: you don’t move! It takes at least a minute to just get out of the huge jam. After that horrendous event, you look at the clock and notice that you have only five seconds to get to class, so you start to sprint down the hallway. You’re three feet from the door when Ms. Miller comes by and gives you a detention for running in the halls. After all that, you are late to class and you have a detention. I hope I am not the only person in the eighth grade that has noticed this ever growing, and wants to fix it. So the next time you are late to class becaus e of hallway jams, you can join me, and many others that think the same thing

Wednesday, November 20, 2019

Operatiom management Essay Example | Topics and Well Written Essays - 1000 words - 1

Operatiom management - Essay Example There is need to analyze the concept of organizational communication by making an assessment on a chosen case. This will include the creation of a case and analyze the case. Once the case has been created and analyzed, the paper will highlight an assessment on the case and its analysis. The following case is based on a personal experience in an organization that was embracing the Maori culture. I worked as a junior employee at Tikanga Maori Consulting, Inc. since its incorporation the company was based on the culture of the Maori community found in New Zealand. The operations of the company were based on values and beliefs of the Maori culture. The founding members of the organization were determined to protect the Maori culture and made every efforts towards making sure that any stakeholders in the company respected the values and customs of the company that were based on the Maori culture. This was evident in the way the company had designed its vision statement. The company‘s vision statement purely focused on Maori norms and values. The company communicated these values in the Maori language in efforts aimed at reinforcing the approach of communicating the organization’s culture to the stakeholders. The company developed over a long period of time and grew into a big organization with approximately over 100 employees. The growth of an organization often represents a difficult situation in terms of managing the number of employees. However, the organization was able to manage its large number of employees because it had also grown to develop its culture. Employees were in unity with the company management because the company had made a point to always communicate to the employees about the different values of the company. The philosophy of the company was based on developing and preserving the Maori culture. The

Tuesday, November 19, 2019

What are the boundaries of Christianity Assignment

What are the boundaries of Christianity - Assignment Example Likewise, Moses’ Ten commandment provisions required all the Jews prevent Christians from stealing. Another popular commandment is to respect and bring honor to one’s parents. A very clear law, taken from the Ten Commandments, is prohibiting the love relationship between a married person and a person who is not the spouse of the married person. This is classified in our society as adultery (Galambos, 2012). During the New Testament bible time period, the bible includes the religious statements or doctrines of the apostles. The Matthew 6: 19 verse requires all Christians to prioritizing store treasures in heaven over the cares or treasures of our earth. Matthew explained that saving treasures in heaven included doing good deeds. The Doing good Christian doctrine includes visiting the sick in the hospitals. Finally, the doing good Christian doctrine means helping people in their hour of need (Yancey, 1992). Further, another bible verse indicates the importance of religiously implementing the Christian doctrines. In terms of the same level of love, the bible’s Mark 12:13 verse requires all members of the Christian faith must love one another in the same manner as one requires to be loved (Galambos, 2012). Loving may include several plain acts. The acts may include giving alms to the street beggars. Another neighborly love act may include giving clothes to the naked street people. A third act may include helping the elderly cross the busy street. Furthermore, I had questioned long and hard why Kennedy had to go espouse the importance of Christian boundaries. I liked Kennedy’s espousing members of the Christian faith must put into practice the Christian doctrines. The bible’s 2 Timothy 4: 2 requires all Christians to be instant both within season as well as out of season. The verse affirms that all Christians must obey all Christian doctrines or norms at all times and in all places (St.

Saturday, November 16, 2019

Reasoning Fallacies Essay Example for Free

Reasoning Fallacies Essay A reasoning fallacy is an error in reasoning.   We all have our position on certain issues and at one point in time we have attempted to convince other persons to accept the same position.   Reasoning fallacy will be committed if there is an error in our own reasoning that led us to adopt the position or we used erroneous reasoning in trying to convince others to adopt our position. As a result, reasoning fallacy is a serious cause of concern.   It may be possible that we think in a particular manner and act in accordance with what we think not knowing that the reasoning we used in arriving at such thinking is erroneous.    Also, reasoning fallacy is troubling because a person who cannot spot reasoning fallacies in an argument will most likely be deceived by other persons who use these fallacies. Equivocation or equivocal language is the use of a single term or word to mean two different things.   One particular example is the statement: â€Å"For Kobe Bryant and Tim Duncan, basketball is their bread and butter.   Bread and butter are my favorite breakfast.  Ã‚   Therefore, for Kobe Bryant and Tim Duncan, basketball is their favorite breakfast.   In the statements mentioned, bread and butter are used in two different senses – as means to earn a living and as a meal. Non Sequitur is a fallacy that is committed when a person’s premises have no direct relationship to his conclusion.   This fallacy is most often committed by politicians, and multi-national companies to promote their product.   One example is the statements: â€Å"Oprah Winfrey is an intelligent, outspoken and strong-willed woman.   Most of her opinions are right. She also supports Barrack Obama’s presidential campaign.   Therefore Barrack Obama is the best choice for presidency.†Ã‚   Here, it is clear that Oprah’s opinions no matter how great she is, has no bearing on the issue of qualifications of Obama. Fallacy of Ignoring the Question or Red Herring is a fallacy committed by a person who does not properly respond to a question.   For example, if a person is asked whether he committed adultery, he says, â€Å"I am a religious person and I go to church everyday.† The fallacy of Begging the Question is a fallacy that attempts to prove a particular statement but the statement itself is assumed in the premises.   For example, â€Å"George W. Bush is the best president of the United States because nobody else is better.† One example of a reasoning fallacy can be found in the January 15, 2007 issue of the Time Magazine.   It was written by Jeffrey D. Sachs and the article is entitled â€Å"The $10 Solution: Malaria kills 2 million African children a year.†Ã‚   It can be found in the first paragraph of the article which states that: â€Å"Listen for a moment to the beautiful and dignified voices of Africa’s mothers.   Despite their burdens of poverty and hunger, they will tell you not of their endless toil but of their hopes for their children. But softy ever so softly, they will also recount the children they have lost, claimed by a sudden fever, children who died in their arms as they were carried in a desperate half-day’s journey by foot from the village to the nearest clinic.†Ã‚   Here, the author appeals to the emotion of his readers to arouse their sympathy and to encourage the readers to donate and contribute a portion of their money to organizations that provide assistance to the African people.   .   Bibliographies Sachs, Jeffrey D.   â€Å"The $10 Solution: Malaria kills 2 million African children a year.†Ã‚   Time. January 15, 2007.   Vol. 169 No. 1.

Thursday, November 14, 2019

Thanksgiving :: essays research papers

Thanksgiving Day In today’s meeting, the President of the United States of America, George W. Bush, officially announced he is having a Thanksgiving party at his ranch in Crawford, Texas this weekend. Throughout the day, invitations were sent out all over the White House. My body grew tremendously excited at the possibility that maybe this year I would be invited. My partner Bill walked in with his invitation in his hand, wagged it around as though it were merely nothing to him and then threw it aimlessly towards the trash can but missed. My eyes grew large as I was extremely angered by the offense he had just committed in front of me. To my surprise, he caught my severe look and politely asked, â€Å"Would you rather go instead of me? I could simply change the name without anyone knowing.† The tension on my face began to ease as I looked up at him from my seat and to my amusement my lips formed a strong smile in answer to his question. The process took only a short moment but in that t ime I carefully observed the paper in Bill’s hand and couldn’t help but notice its beauty. The thickness of the card clearly showed its expense and the soft colors of the shade blue played along the edges of the card, showing its artistic side for the affair. And now I was a member. Once I got to my apartment I called my family back home to tell them about the exciting news. Father wasn’t home but the message was reassured to get through to him, making sure plans were still set. I packed everything I thought I would need and headed off to sleep. My legs trembled as they always did at times like these and before I knew it the sunlight crept into my bedroom, slowly covering it completely. Now, it was time to go.   Ã‚  Ã‚  Ã‚  Ã‚  I arrived at the ranch on time with everybody else so that I would blend in. There stood President Bush, his lovely wife Laura and the adorable twins Barbara and Jenna. It was the twin’s 23rd birthday as well, so the celebration was going to be a big hit. On the left side of the President stood everybody else from his team like Vice President Richard B.Cheney, Defense Secretary Rumsfeld, Secretary of State Powell, and National Security Advisor Rice. The Vice President seemed happy and eager to eat as he kept rubbing his pot belly.

Monday, November 11, 2019

Accounting Practice †Pa1 Essay

Question 1: a. 2 b. 2 c. 1 d. 2 e. 1 f. 2 g. 3 h. 3 i. 1 j. 2 k. 1 l. 3 m. 2 n. 2 o. 3 p. 4 q. 3 r. 1 s. 1 t. 2 u. 3 v. 4 w. 4 x. 1 y. 2 See more: The stages of consumer buying decision process essay Question 2 a. Potential tax issues related to the payment Erin received in August: 1) For Erin: âž ¢ Based on the information provided, Erin’s employment with CCC was terminated in July 2009 and Erin was informed on July 31, 2009. Thus  the payment Erin received in August is considered as pay in lieu of termination notice. Therefore, it is taxable income and should be reported as employment income in her tax return. But it seems that the amount of $9500 she received is net of tax amount (her total before tax salary for two moths is $12,000). She should contact CCC to get a T4 slip so that she will not be double taxed on $9500. 2) For CCC: âž ¢ Since the payment is related to pay in lieu of termination notice, the correct way that CCC should have done was to deduct income tax, CPP, EI and provided a T4 to Erin. And CCC should pay EHT on that payment too. But Worldwide actually paid the termination pay, CCC failed the responsibility of withholding the income tax, CPP and EI and paying EHT for that payment. No deductible expenses should be charged on CCC’s book. 3) For Worldwide: âž ¢ It seems that Worldwide withheld $2500 from Erin’s termination pay (total before tax salary $12000-net paid amount $9500), which might be charged under income tax payable and others deductions per USA tax act. From Worldwide’s perspective, the payment is deductible expenses. But in fact, since Erin is the employee of CCC, the payroll should be paid through CCC instead of Worldwide. In other word, income tax should be paid to Canada instead of USA. Erin mentioned that the payment was meant to be non taxable since it was somehow related to RRSP, which can not be applied to pay in lieu of termination notice. If the severance pay or retiring allowance were paid to Erin, the portion of payments may be transferred to an RRSP under certain conditions and the amount transferred to RRSP is tax free. But in this case, Erin has done maximum contribution on her RRSP. Beside, if Erin worked for CCC more than 5 years and CCC’s payroll is at least 2.5 million, or severed the employment of 50 or more employees in six months period, CCC is also responsible to pay severance pay to Erin, which is taxable and should be added to salary income. But CCC does not have to pay EHT for severance payment. b. Memoranda Date: xxxx, 2010 To: EHS audit manager From: Ryan O’ Leary, EHS Kitchener office Subject: New issues for audit plan at CCC Dear xxx, Contacted by a colleague from our Vancouver office, I am surprisingly aware of that several CCC’s employees have been terminated and termination payments have been paid from CCC’s parent company, Worldwide Connections Inc, which is a US company. The employees have been told that their termination was due to cash flow problems of CCC. Based on the above information and the fact that we didn’t notice any unusual things during our review of 20Ãâ€"9 T4s for CCC, I would like to draw your attention to how the information received might affect the audit plan and other concerns related to ethical issues. a) First of all, the control risk should be planned higher based on the following facts: âž ¢ CCC should be the one who pays the termination fee and issue T4s to terminated employees but they failed to do so. Instead, their USA parent company paid. It might because the management has no knowledge of this, which they supposed to have or because they intended to do so. Therefore, the integrity of the management seems to be a problem. âž ¢ Cash flow problems: several employees have been terminated due to cash flow problems and their USA parent company helped CCC to pay the  termination payment. It seems that it is the truth that CCC does have problems of cash flow. Beside these factors, examining the following financial ratios would help us to detect the cash flow concerns: i. Quick ratio: (current assets-inventory)/current liabilities: it gives a more rigorous assessment of CCC’s ability to pay its current liabilities. If a quick ratio is greater than 1.0, then CCC has sufficient cash to meet their short-term liabilities. But low or decreasing quick ratio would be a good sign of cash flow concern. ii. OCF ratio: cash flow from operation / current liabilities, this ratio would measure how well current liabilities are covered by the cash flow generated from CCC’s operations. If the ratio is less than 1, it is an indication of cash flow concern and the smaller the ratio is, the bigger the concern. iii. Short-term debt coverage ratio: operating cash flow/ short-term debt, this ratio would measure how well the short-term debts are covered by the operating cash flow. iv. The capital expenditure coverage ratio: operating cash flow/capital expenditure, this ratio compares a company’s outlays for its property, plant and equipment to operating cash flow. A positive difference between operating cash flow and capital expenditures defines free cash flow. Therefore, the smaller this ratio is, the less cash assets CCC has to work with. v. OCF/Sales ratio: this ratio, which is expressed as a percentage, compares a company’s operating cash flow to its net sales or revenues, which tells CCC’s ability to turn sales into cash. The greater the amount of operating cash flow, the better. There is no standard guideline for the operating cash flow/sales ratio, but obviously, the ability to generate consistent and/or improving percentage comparisons are positive qualities. It would be a concern to see CCC’s sales grow without a parallel growth in operating cash flow. Positive and negative changes in CCC’s terms of sale and/or the collection experience of its accounts receivable will show up in this indicator. b) The audit risk needs to be planned to a lower level based on the higher control risk. Therefore, the detection risk has to be lower to reach the acceptable level of audit risk, which means more samples and substantive procedures need to be performed especially on payroll cycle and balances and transactions related to cash flow. c) Potential ethical issues that might affect our audit plan: âž ¢ Integrity of CCC’s management: like I mentioned previously, it is reasonable doubt for CCC’s management’s integrity due to the fact that they failed to collect income tax and other deductions for the employees worked in Canada and had their USA parent company paid. The management either intended to do so to try to hide the cash flow problem or lack the knowledge of knowing their responsibility of collecting income tax and pay EHT when they make termination payment. Besides, when the time we did review of T4s, we were not told by the management the termination and payment from USA Company. Therefore, I would like to recommend to interview with the management first to understand what their intention was and interact with the higher level of management if necessary. If no correction can be agreed upon or no cooperation from the company, then involve CRA and audit committee. âž ¢ Due care /competence of our audit team: based on the fact that several employees have been terminated and nothing has been found unusual during our T4s review, it seems that due professional care and competence of our audit team is also questionable. I would like to recommend that not only use more experienced auditors, but also remind the team that perform the job with due dare to avoid unnecessary undetected misstatements. I look forward to discuss the details with you! Sincerely, Ryan Question 3 a. A Memo to Albert Desrosiers: Memoranda Date: Feb 18, 2007 To: Albert Desrosiers, Audit Manager, Morrison and Associates From: Wei Liu, CGA, Audit Manager, Morrison and Associates Subject: Assessment for financial position and audit at Prime Restaurant Suppliers Ltd (Prime) Dear Albert, Upon your request, I have analyzed Prime’s financial ratios and the balance sheet and reviewed the audit work done by Paul. I would like to discuss the following issues with you: i. After analyzed and evaluated Prime’s financial ratios and the balance sheet, the following are the problem areas that could impact the nature of the audit work required thus need our special attention: âž ¢ Inventory: it has increased significantly over the past two years, 27% in 20Ãâ€"6 and 35% in 20Ãâ€"5. And inventory turnover has dropped 0.6 from 3 in 20Ãâ€"5 to 2.4 in 20Ãâ€"6. It is an indication of either excessive inventories or ineffective buying or misstatements of valuation in inventory. Substantive procedures would be required to make sure the assertions of existence, valuation, ownership are fairly presented. Performing test counts of inventory should be done more cautiously. âž ¢ Accounts receivable: It increased 8.7% in 20Ãâ€"6 and 43% in 20Ãâ€"5. And receivables turnover has dropped 0.4 in 20Ãâ€"6 and dropped 0.6  comparing to industry average. Meanwhile, the average collection period has increased 16.8 days, which increased 21%. However, sales only increased 1.3% in 20Ãâ€"6. All of these indicated that the collection of accounts receivable is questionable and Prime’s credit policies might not be efficient or the allowance for bad debt is not adequate. Therefore, more positive confirmation of accounts receivable might be necessary to ensure the existence and valuation; review allowance for doubtful accounts to make sure whether it is adequate; review aged AR report; review credit and collection policies; perform cut-off procedures and so on. âž ¢ Sales: Even though sales have increased in 20Ãâ€"6 by 1.3% and 16% in 20Ãâ€"5, but net income dropped significantly by 47% in 20Ãâ€"6 and 0.3% in 20Ãâ€"5. And gross margin has dropped 4.5% in 20Ãâ€"6 and 8.9% lower than industry average. Net margin has dropped by 2% in 20Ãâ€"6. When interest expenses are lower than prior’s years due to lower bank loans and mortgage and term loans and other operating expenses has no signs of increase, the reason for higher sales but much lower net income (before tax) are focused to costs of goods sold. Again, we need to take extreme cautions to make sure that existences, valuation, ownership of inventory are fairly presented. On the other hand, more procedures need to be done to make sure the revenue recognition is reasonable. âž ¢ Cash flow/accounts payable-inventory: it has no balance recorded on the balance sheet for cash. Even though Prime’s current ratio is 1.19, but quick ratio is only 0.65. Even worse is that accounts receivable is not dependable due to potential collection problem or overstatement. Accounts payable-inventory has increased 37% in 20Ãâ€"6, plus other current liabilities, Prime is facing a serious cash flow problem. The significant increase in Accounts payable-inventory pointed out again the problem of inventory, either excessive inventory has been obtained or ineffective buying has been happening. Substantive procedures should be performed cautiously on accounts payable-inventory to make sure its valuation, existence. Positive bank confirmation should be obtained. âž ¢ Income tax payable/future income tax liabilities: income tax payable has decreased 81% in 20Ãâ€"6 but future income tax liabilities increased 4.7%. In total, it decreased 40% while net income decreased 47%. Examining the computation is necessary to make sure fair presentation of these two figures. ii. With respect to Paul’s recommendation regarding the audit report, I have the following different opinions: âž ¢ I don’t agree that Paul restricted subsequent evidence accumulation to Prime’s accounts receivable and inventory. From part I analysis of financial ratio and the balance sheet, we know that Prime has a high control risk in accounts receivable and inventory, therefore, we can not restrict subsequent evidence accumulation. Controversially, sufficient evidences need to be collected to allow the audit risk lower to an acceptable level. âž ¢ Paul concluded from what he could observe that internal control were present and appeared to be operating as intended. This is not correct. First of all, internal control has to be tested whether we rely on it or not. Secondly, Prime only did review engagement for prior years and never be audited. And an audited financial statement is needed for Prime’s loan approval process thus the management has the motive to manipulate the statements to get the loan. Plus concerns showed from their financial ratios and balance sheet, including high increased inventory, AR, AP, cash flow problems, all of these facts indicates that we are facing a client with high control risk and inherent risk. Internal controls have to be tested. âž ¢ Paul concluded that changing of LIFO accounting from FIFO has no big impact on income statement and balance sheet due to consistent inventory cost over the year. That is wrong. The inventory was increased significantly over two years, which means the cost of inventory in 20Ãâ€"5 could be very different comparing to 20Ãâ€"6. More importantly, if LIFO is allowed used in 20Ãâ€"6, a retroactive procedure need to be done for previous year’s financial statements. âž ¢ Paul instructed the other assistant to ensure that goods shipped in the last few days of the year were recorded in sales. The shipped goods to customers is not the only criteria that we can recognize the sales. We need to make sure other criteria also presented, such as the amount can be measured and collection is reasonable assured or an allowance of bad and doubtful accounts is properly set up. âž ¢ 10 confirmations for AR have been sent out. I am not quite sure what this number are based on. But if it is just a random number, no sample size and materiality was put into consideration, it is not appropriate number. âž ¢ Paul believed that testing was sufficient for him to issue unqualified audit opinion. Based on all above mentioned disagreement, this conclusion is certainly too early to make. More substantive procedures need to be done. Evidences collected so far is not enough to make conclusion. iii. Other issues: âž ¢ Without permission from Mrs.Ruenstein, who is the owner of GoodFood Manufacturing, Paul showed Marvin a copy of GoodFood’s financial statements and advised him about Mrs.Ruenstein’s plan to retire. This is violation of confidentiality policy. I think we should advise Paul and inform GoodFood as soon as possible and explains the situation. Even though it might benefit the both parties, we still need to prepare for GoodFood’s complain/lawsuit. I look forward to hear from you and discuss more in details. Sincerely, Wei Liu b. Prime should consider the acquisition of GoodFood mainly based on the following facts: âž ¢ They are in the same industry but focus on  different customers. By acquiring GoodFood, Prime can expand its business into larger restaurant market. âž ¢ Prime’s strong sales team has been successful in generating leads to attract new customers. Therefore, it meets Mrs.Ruenstein’s desire to invest additional effort to build up sales levels. âž ¢ GoodFood has plenty of excess capacity that can compensate Prime’s shortage of cash flow and other capacity. The concerns about financing the purchase: Prime might have difficulty to obtain a long term loan to finance its purchase based on its current financial position. Even though Prime has increased sales in 20Ãâ€"5 and 20Ãâ€"6, but net income has dropped 47% in 20Ãâ€"6. It has large and increased current liabilities but has no reliable cash flow to depend on. Inventory is excessive, and AR’s average collection period is dropped. Return on total equity has dropped to 6.7% from 13.6% due to big drops in net income. All financial information is negative and can not support its financing request. However, if Prime can conquer the storage constraints and change back to FIFO accounting, it might be a big difference. Its cost of goods sold would dropped and net income would be increased! Question 4: A Letter to Board of Directors: Wei Liu, CGA Xxx Audit and consulting Firm Board of Directors, Townsville Recreation Centre (TRC) Date: December xxx, 2009 Dear Board members, It is my great pleasure to be in the position of providing my opinions regarding the creation of TRC and upcoming transfer of the recreational  facilities from the municipality to TRC. The following you will find the discussions related to that and other issues requested by you, including the proposal for the social media site. âž ¢ Creation of TRC and transfer of the recreational facilities from the municipality: o As what we all understand, the purpose of creating another independent legal entity, TRC, is to getting better information for decision making; to offer a wider range of lessons and activities on a cost-effective basis. It is agreed that Townsville would transfer not only all existing properties of the recreational centre operations and any related debt, but also all employees of the recreational centre. Therefore, from the financial perspective, TRC will record all transferred properties at fair value, record all related debt for remaining balance per bank’s confirmation, including unpaid accrued interests. A deferred capital contribution would be used to reflect the funding from Townsville. As for all employees being assured that they would still be eligible for pensions as well as health and insurance coverage, the board need to make sure the details of the pension plans need to be discussed and prepared to accommodate old employees and new employees and make sure the pension policies and procedures as well as health and insurance coverage policies and procedures are in place. It is better off for TRC to consider only offering the defined contribution pension plans to employees instead of defined benefit plans since the first one is less cost and less burden on TRC. The cost to cover the pension plans and coverage should also be planned and budgeted. âž ¢ Accounting policies, format of the financial statements, and information necessary for decision making: o After transfer, TRC would be an independent non-for-profit legal entity. Therefore, all accounting policies need to be compliance with GAAP-general accepted accounting principles from CICA Handbook. PSA (Public sector accounting) Handbook will not be appropriate any more. TRC should determine and disclose which method is used for revenue recognition, either deferred method or the restricted fund method. The restricted fund method would be more suitable in  TRC’s situation since TRC receives subsidies for low-income individuals as restricted funding. Separate reporting on this restricted funding would be benefit for users, including Townsville to better understand the statements. And other significant accounting policies, such as accounting for capital assets and donated materials and services, use of estimates etc should be determined and disclosed. o As for the format of financial statements, according to the GAAP, normally it include: Statement of financial position; statement of operations; statement of changes in net assets; statement of cash flows. o Information necessary for decision making: the board should obtain information not only from financial perspective, such as summary on TRC’s financial position, implication of current economic, government’s budget plan; but also non financial performance reports, such as whether TRC would be actually offering more lessons and activities on a cost effective basis. âž ¢ Requirements of the information technology system: o Although it is costly to invest a new information system, but without it, it is much harder to produce useful and more reliable information to assist management operations effectively and efficiently. The new information system should not only record basic accounting information, but also produce information, like costs and revenues preparation between budgeted amount and actual amount; required funding reports; data for performance measurement etc. Also the board should ensure that policies and procedures for data integrity and security, IT supports, training for skilled personnel are all in place. âž ¢ Implications of the change in employment: o As part of transferring agreement, all current employees of the recreational centre will become employees of the TRC and they will be still eligible for pensions and health and insurance coverage. Therefore, all income tax, CPP and EI have been contributed will be considered as contributed under TRC. For those employees who are nearly retiring, they can  chose move their pension plan to TRC or leave it. And they can start to withdraw once their age reached to the defined age in the pension plan. âž ¢ Independent contractors and employees: o From the tax’s point of view, making a distinction between independent contractors and employees is very important since for independent contractors, they are responsible for reporting business income for their tax return. TRC has no responsibility to withhold income tax, CPP and EI for them and do not have to provide same benefits to contractors as employees have. TRC also do not pay EHT for amount paid to independent contractors but need to pay EHT for remuneration paid to employees. o The factors to consider for distinctions between independent contractors and employees: ââ€" ª Controls: Generally, in an employer-employee relationship, the employer controls, directly or indirectly, the way the work is to be done and the work methods used. But the contractors controls if he/she has the right to hire or fire, and decide where, when and how the work will be done. ââ€" ª Ownership of tools: if it is employer-employee relationship, the employer generally supplies the equipment and tools required by the employee; also employer covers the cost of repairs, insurance etc for using of tools. ââ€" ª Chance of profit/risk of loss: the employees are entitled to his or her full salary or wages regardless of the financial health of the business, the employer alone assumes the risk of loss. But for contractors, all risks are his/hers. ââ€" ª Integration or organization test: the tasks performed by employees form an integral part of the business but tasks performed by the independent contractor merely being accessory to the business. âž ¢ Revenues: TRC’s revenues include subsidies provided by the Townsville, membership fees, registration fees and rental fees. To maximum the revenues, I would like to recommend: o Subsidies from the Townsville: to be eligible to get the funding, TRC will have to provide complete listings of names, income levels, and subsidies provided. This information has previously been tracked through  Townsville’s accounting system. Therefore, TRC could use the same system and maintain the same reporting to ensure maximum subsidies funding. o For memberships are provided free of charge to families below a specific income level, the membership fees are actually covered by subsidies funding, revenue should be recognized even through the funding not yet received and fund receivable from Townsville could be set up. o Registration fees: under the municipality’s management, often the lesson was run at a loss due to under enrollment or a higher than anticipated number of subsidized registrants. Therefore, the board should enforce the management in TRC to implement a better budget system to budget the registration fees and number of enrolment. The board and the management should work on strategies of getting more people to sign the lessons and activities. Meanwhile, TRC should consider setting up a policy that maintains the right of cancellation of lessons/activities in the case of enrollment not covering the cost. o Rental fees: rental of the facilities is scheduled only around the times that the facilities are open to members and the general public, thus the rental income is limited due to time restraints. The board should consider a plan to expand available time for rental and fully use the facilities to maximum the rental income. âž ¢ Performance measures: o I understood that TRC would evaluate employees’ performance partly based on measures that are reflective of the mission statement objectives. Therefore, the board should be provided with performance reports that can help you to define the mission statement objectives have been met. The list below should be considered for performance measures: ââ€" ª The number of lessons/activities offered ââ€" ª The type of lessons/activities offered ââ€" ª The number of attendants for each type of lessons/activities ââ€" ª newly developed lessons/activities offered ââ€" ª Attendants for new lessons/activities ââ€" ª Number of individuals received subsidies ââ€" ª Type of lessons/activities offered to low-income families ââ€" ª Cost and revenue for each type of lessons/activities. âž ¢ Internal controls for Cash: o It seems that the internal controls for cash were not quite adequate due to the fact of theft of cash. To ensure this not continually happening in TRC, the board should make sure better internal control polices and procedures for cash management are in place, such as: segregation of duties for collecting and recording and bank reconciliations; more frequent cash deposit; proper authorizations, etc; the board should also make sure the implementation of the controls will be happening. âž ¢ Auditor for TRC: o According to Canadian auditing standard, we can not accept audit engagement if we provide non-assurance services, such as accounting and bookkeeping services; valuation services; internal audit service; financial information systems design or implementation services. Based on the fact that we are now providing the consulting services not relating to those, we will be able to provide audit service to you. As for the fees schedule, we need to follow a standard fee schedule. âž ¢ Proposal of the social media site: o The social media site provides many benefits for TRC to expand. While building up the site is necessary, many things need to be taken into consideration, especially when it is related to confidentiality and safety of information. It is not appropriate to publish the lists of all people being subsidized because it might violate the confidentiality policy; also to be able to keep the information collected safe, including client’s credit card number, the site has to be maintained under certain security to ensure data security. Besides, the board need to make sure whether there are skilled or enough personnel to maintain the site. More importantly, the board need to evaluate the overall costs to make sure that TRC does have the capacity to run this media site in a cost effective manner. If you need more clarification, please feel free to contact me. I would be happy to discuss more details with you. Sincerely, The end of assignment 8

Saturday, November 9, 2019

Black Men and Public Space

Dylan Cruz English12/23/11Black Men and Public Space In ?Black Men and Public Space? , Brent Staples writes about how he was treateddifferently at various times due to being African  ± American. Staples uses exposition to helpshow the various times where people acted differently when they saw him all due to his race. From confrontations on the street to being confused for a robber as he was rushing to hand in anarticle for a magazine, it is clear that he is treated unfairly. Staples uses cause and effect to showhow he does things differently now, hoping that people may see him in another light.He alsocompares and contrasts how some situations would be different if he were of a different race. Histone and diction throughout the work is also interesting, as he does not seem angry about how heis being treated. Staples lists many examples throughout ? Black Men and Public Space? where he has  been treated differently because of his race. When Brent had some down time, he decided to g ointo a jewelry store. ?The proprietor excused herself and returned with an enormous redDoberman pinscher straining at the end of a leash.?This is an excellent example of being treateddifferently. If any other person had gone in there the owner would not have reacted in the shedid. Another example he uses is when he first begins to notice that people see him differently. Hewas in college on walking on the streets late at night when he sees a woman walking in theopposite direction as he. ?It was clear that she thought herself the quarry of a mugger, a rapist, or  worse.? These examples Staples brings forward clearly show that he is treated unfairly just  because of his skin color.Staples also uses other rhetorical strategies throughout his work, including cause andeffect and as well as comparing and contrasting. After seeing all the situations in which he isunfairly judged, he begins to do things hoping people will see past his skin color. He writes, ? Inow take precautions to ma ke myself less threatening.? Now when he's walking around a night,he whistles Beethoven and Vivaldi tunes, stating ? Virtually everybody seems to sense that amugger wouldn't be warbling bright, sunny selections from Vivaldi'sFour Seasons ?. Staplesalso compares and contrasts some situations, like how people treat him differently if they see himin business clothes versus seeing him in casual attire. The tone Staples uses in this work is very interesting. Even though he has been constantly  judged by the color of his skin, he doesn't seem very angry about it. The tone in this is verystraightforward and to the point. This may be because he's realized that people are going to  judge him, and he can't do anything about it and just accept it.Also, it's happened to him on somany occasions that he has gotten used to it now. The diction he uses helps prove his point thathe's not a bad person, as I don't believe any muggers would use the wide vocabulary Staplesuses throughout his work. Ev en though Brent Staples gets judged just due to his skin color, it doesn't seem bother  him all that much. He's able to see that it's not him that scares people; it's the stereotype that hisrace has attached to them. Through the use of examples and his unique tone, he is able to conveythis message in his writing. Black Men and Public Space In his essay, â€Å"Black Men and Public Space, Brent Staples expresses his experiences, struggles and discoveries of being a African American man of great stature in America in the 1970’s. His appearance alone—a dark looming figure—sparks a subconscious fear for an ordinary man. Typical citizens only see in black and white thus their eyes cannot distinguish between Staples and a criminal who prowls the streets with the same features. Describing his own character as a courteous and harmless person, clashes with the views of those around him that possess negative stereotypes towards black men. His reverse relationship with Caucasian people make it seem that a white person’s fear is not as strong as the discrimination Staples encounters in his day-to-day life, making him the victim, not the culprit. Being in these situations initiates a response from Staples in order to intimidate people less. Staples, in this reading, tries to make his readers live in his shoes and acknowledge the fact not all black men are the ones that automatically appear in their mind. Sometimes the fear of stereotypes attributes more to the action and reaction to people, more so than their general logic. We might believe that issues of race and gender is not present in this time and age but it still remains maybe in stronger than in the past. Although we consider America to be an egalitarian society, it is far from it. While we wish to live in a society where stereotypes are non-existent and men are all treated equal, we as human have it in our nature Black Men and Public Space Cesar Augusto Gonzalez Professor Hargett English 1101 October 14, 2010 Vicious Cycle Throughout history, literature has served as a way of expression. Human beings have poured out their feelings onto paper, as long as there have been people interested in them. Common themes have risen through the ages, such as the contrast between light and dark. Darkness is known for its negative undertone. In earlier times, we saw darkness as an interpretation of evil; likewise, light represented God and all good.From literature we, as a society, have built what later became social rules, giving rise to things such as prejudice. In Brent Staples essay â€Å"Black Men and Public Space† this is clearly shown by the authors own experiences of antipathy and hostility towards him caused by his own self. In â€Å"Black Men and Public Space†, Brent Staples begins by coming to the realization of the way he’d be viewed for the rest of his life. He describes feelings of uneasiness toward s his newfound self-image. It all came to him one evening in an ally where his tall frame walked behind a young woman.She proceeded to perceive him as a threat to her safety even her life, and race off into the night. Later on his –problem- took a deeper hit on him when even as a professional this image continued to follow him. It evolved into harm for himself when he is mistaken for a thief several times. Toward the end the author learns how to manage this issue by cleaning his image, and controlling his rage toward the ones who considered a criminal. Consistent rejection can cause a man –or woman to see the world as of one color or the other, to the extremes.Thus creating a situation of self-blame where one might think and accept that every bad incident its their own fault. He is blaming himself for actions that occur without actual intent of the so-called attacker. In â€Å"Black Men and Public Space,† Staples writes, â€Å"My first victim was a woman† (566). This phrase creates a dark tone that only gets clearer as the essay moves on. The image of – the victim- is passed onto the author itself. And the fact that is proclaiming himself as an aggressor indicates that he has acknowledged this as a reality.In today’s society, people have the tendency to change how they –act and react- toward certain groups of people, places of interaction, friends and strangers. It can range from lowering safety standards when ones home, to the point of running from someone that, by mistake, its portrayed and related to something harmful. This can create a unique experience, most of the time being of uneasiness and stress. Staples write, â€Å"I First began to know the unwieldy inheritance I’d come into- the ability to alter public space in an ugly way† (566).It is clearly stated in the previews quote that the author is now experimenting a new way of social awareness that it’s brought upon him by just being that way he is. It is surprising how fast people tend to judge yet it also can be way of protection. Even though the author might not be the real aggressor that does not takes the fact that another man like him could be the authentic one. Today’s civilization has grown with fear. Fear of loosing what’s theirs, fear of the police, fear of politics, fear of what’s unknown and different.Sometimes this can manifest in avoidance of the subject but in some occasions it can be a little more –active-. Staples writes, â€Å"And I soon gathered that being perceived as dangerous it’s a hazard in itself† (567). As a result of his dangerous association the author realizes that it’s unsafe to be outside too. As some women tend to opt just to sprint away from you, some men might choose to fight the problem. This brings concerns to the author who apart form being socially un-welcome is now threatened by his own naturally built image. Fear is accompan ied by a need for survival.Some animals grow being dominant, creating fear to control. Other just decide to hide hoping not to be involved into precarious situations. In â€Å"Black Men and Public Space†, Staples describes, â€Å"I chose, perhaps unconsciously, to remain a shadow – timid, but a survivor† (568). Staples explain that he took the –smaller animal- path and tries to remain un-recognizable in order for him to have a safer journey around avoiding confrontation. Is easier to hide that to fight but in the long run that –easiness- brings other problems, where self-blame can evolve to depression and self-depreciation.It comes a time in every man’s life when he has to choose between himself and society. When he has to decide whether to stand on his own or simply hide his true self in order to escape confrontation, arguments and possible rejection. Most people have a tendency to – go with the flow- be just like everyone else. Stap le writes, â€Å"I now take precautions to make myself less threatening† (568). This quote describes the idea previously expressed. He chooses to alter his image to make his journey safer. In order to add this newer safer self, he must subtract what he was before, losing his identity.In Staples essay â€Å"Black Men and Public Space†, big issues are explored and described in a way that we can relate to without getting lost in the context. On a narrow sense the essay can be viewed as how the author goes through the realization of how he is pictured, moving to the changes he has to make to be -socially- less threatening. Doing this one can go a process of depression and losing identity. This is just the example of only one person but this case is not reserved to him only, it happens to almost everyone and in many different levels.We are 6,602,224,175 humans suffering form all kind of unreal and unfair treatment and as a result, hate and resentment are created, and in fac t they are he main cause of racism and un fair treatment towards others thus creating a vicious cycle from which we need to get out in order for humans to walk though these crowded streets in harmony. Work Cited Brent Staples. â€Å"Black Men and Public Space†. Four in One: Rhetoric, Reader, Research Guide, and Handbook. Eds. Eduard A. Dornan and Robert Dees. 5th Edition. Boston: Longman, 2011. 167-169. Print Black Men and Public Space Cesar Augusto Gonzalez Professor Hargett English 1101 October 14, 2010 Vicious Cycle Throughout history, literature has served as a way of expression. Human beings have poured out their feelings onto paper, as long as there have been people interested in them. Common themes have risen through the ages, such as the contrast between light and dark. Darkness is known for its negative undertone. In earlier times, we saw darkness as an interpretation of evil; likewise, light represented God and all good.From literature we, as a society, have built what later became social rules, giving rise to things such as prejudice. In Brent Staples essay â€Å"Black Men and Public Space† this is clearly shown by the authors own experiences of antipathy and hostility towards him caused by his own self. In â€Å"Black Men and Public Space†, Brent Staples begins by coming to the realization of the way he’d be viewed for the rest of his life. He describes feelings of uneasiness toward s his newfound self-image. It all came to him one evening in an ally where his tall frame walked behind a young woman.She proceeded to perceive him as a threat to her safety even her life, and race off into the night. Later on his –problem- took a deeper hit on him when even as a professional this image continued to follow him. It evolved into harm for himself when he is mistaken for a thief several times. Toward the end the author learns how to manage this issue by cleaning his image, and controlling his rage toward the ones who considered a criminal. Consistent rejection can cause a man –or woman to see the world as of one color or the other, to the extremes.Thus creating a situation of self-blame where one might think and accept that every bad incident its their own fault. He is blaming himself for actions that occur without actual intent of the so-called attacker. In â€Å"Black Men and Public Space,† Staples writes, â€Å"My first victim was a woman† (566). This phrase creates a dark tone that only gets clearer as the essay moves on. The image of – the victim- is passed onto the author itself. And the fact that is proclaiming himself as an aggressor indicates that he has acknowledged this as a reality.In today’s society, people have the tendency to change how they –act and react- toward certain groups of people, places of interaction, friends and strangers. It can range from lowering safety standards when ones home, to the point of running from someone that, by mistake, its portrayed and related to something harmful. This can create a unique experience, most of the time being of uneasiness and stress. Staples write, â€Å"I First began to know the unwieldy inheritance I’d come into- the ability to alter public space in an ugly way† (566).It is clearly stated in the previews quote that the author is now experimenting a new way of social awareness that it’s brought upon him by just being that way he is. It is surprising how fast people tend to judge yet it also can be way of protection. Even though the author might not be the real aggressor that does not takes the fact that another man like him could be the authentic one. Today’s civilization has grown with fear. Fear of loosing what’s theirs, fear of the police, fear of politics, fear of what’s unknown and different.Sometimes this can manifest in avoidance of the subject but in some occasions it can be a little more –active-. Staples writes, â€Å"And I soon gathered that being perceived as dangerous it’s a hazard in itself† (567). As a result of his dangerous association the author realizes that it’s unsafe to be outside too. As some women tend to opt just to sprint away from you, some men might choose to fight the problem. This brings concerns to the author who apart form being socially un-welcome is now threatened by his own naturally built image. Fear is accompan ied by a need for survival.Some animals grow being dominant, creating fear to control. Other just decide to hide hoping not to be involved into precarious situations. In â€Å"Black Men and Public Space†, Staples describes, â€Å"I chose, perhaps unconsciously, to remain a shadow – timid, but a survivor† (568). Staples explain that he took the –smaller animal- path and tries to remain un-recognizable in order for him to have a safer journey around avoiding confrontation. Is easier to hide that to fight but in the long run that –easiness- brings other problems, where self-blame can evolve to depression and self-depreciation.It comes a time in every man’s life when he has to choose between himself and society. When he has to decide whether to stand on his own or simply hide his true self in order to escape confrontation, arguments and possible rejection. Most people have a tendency to – go with the flow- be just like everyone else. Stap le writes, â€Å"I now take precautions to make myself less threatening† (568). This quote describes the idea previously expressed. He chooses to alter his image to make his journey safer. In order to add this newer safer self, he must subtract what he was before, losing his identity.In Staples essay â€Å"Black Men and Public Space†, big issues are explored and described in a way that we can relate to without getting lost in the context. On a narrow sense the essay can be viewed as how the author goes through the realization of how he is pictured, moving to the changes he has to make to be -socially- less threatening. Doing this one can go a process of depression and losing identity. This is just the example of only one person but this case is not reserved to him only, it happens to almost everyone and in many different levels.We are 6,602,224,175 humans suffering form all kind of unreal and unfair treatment and as a result, hate and resentment are created, and in fac t they are he main cause of racism and un fair treatment towards others thus creating a vicious cycle from which we need to get out in order for humans to walk though these crowded streets in harmony. Work Cited Brent Staples. â€Å"Black Men and Public Space†. Four in One: Rhetoric, Reader, Research Guide, and Handbook. Eds. Eduard A. Dornan and Robert Dees. 5th Edition. Boston: Longman, 2011. 167-169. Print

Thursday, November 7, 2019

Conservative, Liberal & Radical approach towards Poverty essays

Conservative, Liberal & Radical approach towards Poverty essays In this paper, I will create an argument towards conservative and liberal approach of poverty, while supporting the radical approach. I will start with the facts about the U.S. poverty. Americans living in poverty have increased significantly. The gap between the rich and the poor is continuously increasing. Race, region, class are some of the important factors that should be taken into consideration when determining who are poor. The Census Bureau report included the following findings: Poverty rate for minorities, Blacks, Hispanics, Asian Americans is continuously increasing. The rate in the south rose to 13.5 percent, from 12.8 percent in 2000. The South is the home to more than 40 percent of all the nations poor. The poverty rate for the suburbs rose to 8.2 percent lasts year from 7.8 percent in 2000. The number of people in suburban area rose by 700,000 to 12 million (RCG, page 288). Who are poor? What causes poverty? What are the solutions? Taking a conservative position to these questions focus will be on the urban class people and the reasons for poverty would be culture of poverty that is, lack of work ethics, female headed households, poverty programs and the government programs. The solutions would be eliminating anti-poverty programs, faith based initiatives, government policies that promote marriage and work. Taking a liberal position to above questions, again the focus will be on urban class and culture of poverty. Poverty is caused by lack of jobs in the post-Fordism economy due the decline of manufacturing jobs and tremendous increase in the service sector jobs. Manufacturing jobs are being outsourced and on the other side people do not have necessary skills or the education for the service industry jobs. The solutions for eradicating poverty taking a liberal position would be more use of macro economic policies, supporting employment through trainin g, child care support and universal...

Monday, November 4, 2019

Sources of Software Assignment Example | Topics and Well Written Essays - 250 words

Sources of Software - Assignment Example A verifiable and demonstrable commitment to total satisfaction rate and support will be the main facet in the assessment of vender qualifications. The term for this Request for Proposal will be 5 years. This proposal is renewable for 6th and 7th year. The proposal will not be limited to, services all labor and the materials needed for the completion of this project. Proposal shall include all costs of insurance, licensing fees, labor, agreements, and other costs reasonably important to complete this project (Porter-Roth, 2002). The agenda to this RFP must be issued and authorized in writing by the college. Any agenda that alter the RFP documents by deleting, adding, or correcting it contents will be given before the proposal receipt dates. The below attached scheduled is anticipated for this project. The schedule may change depending on the Proposals results. The final schedule will be established before contracting with the winning

Saturday, November 2, 2019

Agency Assessment Research Paper Example | Topics and Well Written Essays - 500 words

Agency Assessment - Research Paper Example The hospice key goals include providing satisfaction through its services not just to their clients, but also to their families and friends in general. Genuine respect, commitment to excellence, compassionate care, and delivery of innovative programs to the community are among its set goals since its inception. The hospice has also made it its goal to ensure that patients experience at the hospice is that of comfort and confidence. There is also a special service program for the families associated with the hospice. It is referred to as the Bereavement/Grief services. The program was put up so to enable the family members and friends of those patients under FBH care are heard and recognized for their contribution. The program entails services such as The agency’s priorities for this year are honoring and encouraging its volunteers for their services, which have played a big role in the agency’s service provision. The hospice is planning to do this by holding two volunteer luncheons one in May and another in November. The agency in its five year plan is focusing on establishing more volunteers at the hospital as there is a growing need for service because the increasing number of patients. The agency is also focusing on attaining more donor funding to enable it run smoothly its expanding service need by the community. Is the agency easy to locate? Describe the physical location. Is there adequate parking? Is the agency clearly marked? Does the site appear to be well-maintained? Is the location near public transportation? The hospice is located at a junction between Sigma Rd. and Neutron Rd. both these roads are well maintained and do not have traffic congestion. The hospice can easily be identified using a navigation system or Google maps. Being close to, the road makes it easier to spot. The Hospice itself is a large building white in color with multiple entrances and exits. It has a wide parking area that is located at the front

Thursday, October 31, 2019

An Investigation into the Impact of Branding on Growth of Tablet Dissertation

An Investigation into the Impact of Branding on Growth of Tablet Computer for the UK Market - Dissertation Example 10 Figure 4: Belief and perception systems in humans 12 Figure 5: Brand archetype triggers and benefits 13 Figure 6: Three dimensions of benefits in positioning technology brands 19 Figure 7: Operating systems of the current tablets in the market. 21 Figure 8: Three important markets for tablet PCs 22 List of Tables Table 1: Branding in technology markets vs. ... 1.2 Background In the information age, two things have invaded into every individual’s life – one is a mobile phone, and the other a PC. Over the decades, the need for diminishing size and increasing mobility of the personal computer; and increasing size and functionality of the mobile has given rise to the birth of Tablet PC. In other words, a tablet PC can be seen as a blend between a mobile phone and a PC that has evolved from consumers’ preference for larger and larger mobile phones and smaller and sleeker laptops. World’s first commercially available Tablet was launched by Apple computers, the iPad in April 2010. This was quickly followed by a host of companies such as the Dell Streak, Samsung Galaxy tab, Blackberry PlayBook, HP Tablet , Asus Eee Pad, Data Ltd. Tablets, JLT Mobile Computers, and Motion Computing Tablets, just to name a few. Some of these target the consumer market, while other target the professional market. The operating system playe d an important role in the proliferation of the tablet PC industry. Irrespective of where it is targeted, one thing is apparent that the tablet PC market has taken the technology market by surprize in terms of growth, product innovation, and marketing innovation. Could it be due to branding? It makes an interesting topic for research into this aberration. A brand, according to the American Marketing Association, is â€Å"a customer experience represented by a collection of images and ideas†¦ Brand recognition and other reactions are created by the accumulation of experiences with the specific product or service, both directly relating to its use, and through the influence of

Tuesday, October 29, 2019

Economic Factors That Influence Manager Decision Essay

Economic Factors That Influence Manager Decision - Essay Example As the paper explores it is important to understand that economic factors refer to the changes that take place in cost and prices of commodities, the exchange rates, inflation rate, and interest rates among others. In simple terms, they hamper the ability of an organization to generate profits thus often require to be monitored closely. According to the report findings organizations look at their budgets before setting out to start a project. This is because it will be able to give them an overview of the finances they have to carry out the project. However, there have been instances where organizations did not look at the resources they have due to myopic vision. Most of these leaders were driven by the interests that had been forecast if the project succeeds but did not want to look on the other side of what happens to the organization when the project fails. Take the case of Apple Inc in the 1990s when it was on the brink of bankruptcy because of the decisions that were being made by the management. It forced the board of members to employ back Steve Jobs who had parted ways with the organization. Therefore, this is just but an illustration of the importance of an organization working within its budgets in relation to the resources available. The aim of any business entity is to make profits, and if this does not take place, then there is no need of operating because it will mean that losses will be frequently incurred. This does not mean that the organization forgets there is a need to have a balance between maximization of profits and minimization of costs

Sunday, October 27, 2019

Use Of Green Building Constructions Environmental Sciences Essay

Use Of Green Building Constructions Environmental Sciences Essay India is the Seventh largest country in the world and it has population of 1.24 billion as of 2012 according to World Population Review 2012. As of 2012 India experienced a growth of 5.5% in its Gross Domestic Product (Money Control, 2012). In the same year, the Construction industry Experienced a growth of 6.6%. During the year 2011, construction industry was valued at Rs.18.5 trillion (Reportlinker, 2012). Indian Green Building Council was started on 2001 by Confederation of Indian Industry. The aim of this council is to increase green building construction in India and to make India one of the leaders in green buildings of the world. Benefits from green buildings can be both tangible and intangible . Most important benefit from construction of green buildings are reduction in usage of water and energy costs during the construction of building. The tangible benefits by using green buildings are saving water sources at 30-50% and energy sources by 20-30%. The intangible benefits in construction of green buildings are clear vision of day lighting, health and wellbeing of the occupants, conservation of national resources and enhanced air and marketability of the project (Indian Green Building Council,2008). Indian Green Building Council is a system designed for rating residential buildings which include Gated communities, Residential apartments, Retrofitting of residential buildings with accordance to Indian Green Buildings Council (Indian Green Building Council, 2008). The increased growth in economic activities of any country is causing pressure on environmental and natural resources. There is evidence that an irreversible damage is caused to global environment due to human activities, which have an impact on quality of life for future generations. This concern for environment due to global warming has caused governments to search for sustainable solutions. In India, the real estate industry is the main contributor for global warming due to emission of greenhouse gases released due to energy use from buildings. Hence, there is a necessity for developing sustainable green buildings and technologies in the construction industry. Compared to the world average growth of 5.2% in construction industry, India is growing rapidly with a rate of 10% and also 20% of total electricity is consumed by buildings in India (Lang and Meghraj, 2008). This shows that it is a great opportunity to instigate construction of green buildings or sustainable buildings in the country. In some cases developers have to face a lot of challenges since construction of green buildings will cost a lot for some cases. Green Buildings Development: Sustainable development is often defined as à ¢Ã¢â€š ¬Ã‹Å"Meeting the needs of the present generation without compromising the ability of future generations to meet their needs.à ¢Ã¢â€š ¬Ã¢â€ž ¢ (Brundtland, 1987). Sustainable development is conceptually divided into three types. They are Economic Sustainability, Social Sustainability and Environment Sustainability (John Elkington, 1999). Performance of industrial economy is always been measured by financial outcome. Striking a balance between the above three constituent parts will be a key in achieving sustainable development. In India real estate industry is the major energy consumers and Greenhouse Gas emitters. 38% of global energy is being consumed by real estate industry and almost 3,800 tonnes of greenhouse gas is emitted every year, according to a report done by Intergovernmental Panel on Climate change in the year 1996. This report has not included usage of any other resources such as water. Due to increased global warming, depleted sources and consumer pressures had pushed the need for sustainability in construction industry secto r (Lang and Meghraj, 2008). Sustainability in construction industry is not limited to energy conservation also includes resource usage, working conditions and also neighbour surroundings. This situation has given rise to development of sustainable buildings. The green building usually emphasises reduction of environmental impacts on a integrated approach to land, construction strategies and building uses in a sustainable way. Usually a green building uses less amount of energy, natural resources and water when compared to other normal building. By construction of sustainable buildings less amount of construction waste is generated and it also helps in providing healthier environment for people living in it. Green buildings have sustainable features like sufficient use of water, energy and eco-friendly environment, usage of recycled materials, renewable energy, landscapes, effective building and control management systems (Lang and Meghraj, 2008). The benefits of sustainable building usually depend on the extent at which they are used during the planning and design state. A green building will be successful only if it is included starting from the design state. The considerations that are taken into account in design of green building are supply chain starting from material sourcing, recycled resource use, civic amenities, modelling of energy and finally waste disposal for occupiers education. Sustainable Buildings in India: In India, green building movement started with establishment of Indian Green Building Council in 2001, which was started by CII (Confederation of Indian Industries). The first sustainable building was constructed on July 14 2004 at Hyderabad named as CII-Sohrabji Godrej Green Business Centre (Lang and Meghraj, 2008). In India there are about 18 LEED certified green buildings with an area of about 110 million sq ft by the end of 2007 (CII-Energy Efficiency in Building Design and construction, 2010). In India, the construction industry is considered to be one of the biggest emitter of Greenhouse Gases. 20-25% of consumed electricity by government buildings is being wasted due to incapable design, according to a report submitted by Ministry of power in June 2004. This is the same scenario in private sector. Merits and Cost of Sustainable Buildings In India: The main difference between normal and green buildings are that green buildings have improved indoor environment and also operational savings. The economic advantages of green buildings will not be visible immediately, since the lifetime payback is higher compared to that of normal buildings which mainly come from cost savings, reduced carbon emission and higher capital or rental values. The social advantages are due to increased green buildings in the environment. It also helps in increasing tenants and decrease their health problems due to better working condition. In India, the payback of platinum rated building will range from 5 to 7 years where as gold rated and silver rated building have a period of 3 to 4 years (Lang and Meghraj, 2008). The common notion among Indian developers is that construction of green buildings is costlier when compared to normal buildings and it will take a long time to get payback on sustainable buildings. This reason is due to mainly following: green buildings are still in the stage of developing, not having enough technical information on green buildings, execution of sustainable buildings are still inept, preferring short returns instead of focusing on life term returns (Lang and Meghraj, 2008). Cost Premium of Green buildings in India ranges from 6-18%, it depends on the ratings (Confederation of Indian Industry, 2008). There are green building rating systems which give information about changes, effort by the owners invested on achieving a good performance sustainable building and environmental benefits of the land. The sustainable building rating systems are as follows: BREEAM (Building Research Establishment Environmental Assessment Method, used mostly in UK) LEED (Leadership in Energy and Environmental Design, used mostly in US) Green Star (Used mostly in Australia and New Zealand have their own type of Green Star) NABERS (National Australian Built Environment Rating System) LEED in India by Indian Green Building Council GRIHA (Green Rating for Integrated Habitat Assessment) Cost Analysis of Green buildings: In words of Greg Kats Principal of capital (a consultancy focusing on clean energy), he says that there is big difference between operating cost and capital cost of sustainable building. Why Did I Chose Green Building Constructions and Their Cost Efficiency in India: Most people in India know about Green Buildings, but dont know the procedure how to start and what are the methods to be taken care in starting a sustainable construction. We have lack of information on Sustainable buildings and Government of India must educate people on sustainable buildings. Construction of green buildings started in India recently during the year 2004 until then people where constructing residential buildings, non-residential buildings including government buildings in normal ways. My aim in choosing this topic is to show that even though green buildings are costly but in lifetime they can get their payback and also provide healthy environment to neighbours and occupants. Government should help in providing financial help for constructing sustainable buildings in India.