The Connections between American Legal Thought and Other Classes Assignment

The Connections between American Legal Thought and Other Classes - Assignment Example The course additionally considers the memorable part of these methods of reasoning and speculations according to American history. This way of thinking is not quite the same as different ways of thinking that have been concentrated previously. In any case, there is a slight line isolating American lawful considerations and other school of musings educated in American law educational program, for example, American lawful hypothesis. This article will along these lines research the connection between American legitimate idea and American lawful hypothesis as the fundamental courses educated in American graduate schools. American legitimate idea is based on issues that are important to the Americans. This incorporates social issues like legitimization of gay relationships and affordable issues, for example, American current situation in global business. Then again, past ways of thinking are built up on formalist law sciences, American legitimate authenticity and social statute. The two schools of musings are fundamental to a law understudy. In any case, their hugeness or advantages must be accomplished if there is a cozy connection between the two schools of considerations. In contrast to different ways of thinking, American legitimate however arrangements or spotlight on lawful hypotheses and theory from an American viewpoint. Different ways of thinking are set up on widespread laws or laws that are regular overall, for example, criminal equity. American lawful hypothesis centers around greater part speculations that are utilized to make American laws. Despite the fact that this course is imperative to a law, understudy it doesn't give a down to earth application o f these speculations. American way of thinking joins the hypothetical parts of law with reality by relating it with current events that are of lawful concern. American legitimate idea has huge contrasts with different courses educated in the graduate school including the American lawful hypothesis. Be that as it may, both American legitimate hypothesis and American lawful idea spin on the lawful parts of American history2. American history is the sequential record of events in America since the finish of American common war. In this setting American legitimate musings manages the ramifications of key occasions in the American history to the cutting edge American culture. Moreover, this way of thinking additionally thinks about the impact of key chronicled occasions in the arrangement of advanced American law. Then again, American lawful hypothesis centers around how American laws have been established on the authentic part of the nation since the finish of American common war. This incorporates significant issues, for example, how American history influences current court dynamic procedure. Lawful hypothesis likewise thinks about how American history fills in as a proof to legitimate speculations. The subsequent relationship or association between American lawful musings and Amer ican lawful hypothesis is their consolidation of lawful authenticity. American lawful authenticity is a part of lawful ways of thinking that that resist the traditional investigation of US statute. In the conventional variant of the US law, law is considered as an independent structure or decides and rules that courts use to make sensible decisions in both political and legal viewpoints. This infers the two schools of musings are against or challenge the customary perspective on American law. This shows both the American legitimate hypothesis and American lawful contemplations are built up on everyday perspectives or events on the American legal framework. This incorporates the social, good, political

Sports In Schools Free Essays

Sports in schools Ellen Reardon fifth hour Blessing May 6, 2014 About 6 million secondary school young men and young ladies take part in group activities on the courts, in the pools, on the fields, and in the exercise centers. The measure of pressure brought about by sports regularly is irrelevant contrasted with different sources, for example, family issues, peer clashes, school pressures, and so forth. Sports additionally causes understudies learn out to deal with pressure. We will compose a custom article test on Sports In Schools or on the other hand any comparative point just for you Request Now The subject of whether schools should keep sports programs has been talked about among many school presentiments in the course of recent years. Understudies need sports in school for some reasons. Sports can help with pressure, center, grades, and over all inspiration. Keeping sports in schools can assist understudies with significantly something beyond getting exercise. Sports are an immense pressure reliever for certain understudies. They can occupy understudies from the pressure of school and worry from home. By doing this it can clear a student’s mind for quite a while giving them an opportunity to loosen up ND have a ton of fun contending. Sports likewise can assist understudies with building a type of a dependable and dedicated disposition. Sports instruct understudies to be conscious of their mentors while likewise showing a group how to depend on one another. Understudies figure out how to regard themselves as well as others around them. Then again sports do cost a ton of cash that the schools could spend on different things like new course book, PCs, or lab hardware. There are likewise ate night games or meets the may cause understudies to return home late and not have the vitality to finish assignments. Sports may cost a ton of time and cash yet they are as yet significant. Those 6 million secondary school competitors would concur that sports are significant in school. There are many motivation behind why sports help understudy, truly and intellectually. They help as a pressure reliever, as an interruption from the difficult work of school, and they help in building great good character. The most effective method to refer to Sports In Schools, Papers

Simon Hughes appointed advocate for access to education

Simon Hughes appointed advocate for access to education The OE Blog Simon Hughes, the Liberal Democrat deputy leader who hit the headlines when he refused to vote in favour of the coalition policy to raise tuition fees to £9000 has now been appointed the government’s advocate for access to education. In a move that Labour MPs and protesters have denounced as “utter hypocrisy” on the part of the coalition government, Hughes will spend 6 months visiting schools and talking to young people and families from disadvantaged backgrounds to communicate to them the key points of a policy he has staunchly argued against. The position will be double edged, requiring Hughes both to communicate with the general public and to report back to and advise the coalition. He will explain the reality of the new tuition fees system to pupils from poorer backgrounds, helping them fully to understand the new policy and how the scholarship and aid schemes available will be beneficial to them. Then he will report back to the government, advising them on the best implementation of the available financial aid, the optimum replacement for the lost Education Maintenance Allowance and how to create strict measures to deter the majority of universities from charging the highest possible tuition fees of £9000. So is this, as members of the opposition party would have us believe, a hugely cynical move on the part of a publicity conscious government to win over Liberal Democrat left-wingers and public opinion using the “window dressing” of a high-profile protester to encourage acceptance of their unpopular policy? Has Hughes himself ‘sold out’ and abandoned his principles in accepting the position? The answer is yes, and no. Everything about David Cameron’s letter appointing Hughes to the position and explaining its function drips with supercilious pomp, self-satisfied security in the coalition’s plans to raise fees sky high and the firm implication that the ‘advocate for access’ will make no material difference to controversial coalition policy. He smugly reminds us that there is no threat to the cap that has now been set on fees, declaring that “the advocate will focus on the effective communication and delivery of the governments policy programme, within the current budgetary parameters.” To add insult to injury, the Prime Minister even has the gall strongly to imply that the outrage from protesters and the risks to access to education have been caused, not by the coalition’s tuition fees policy itself, but rather by the misinformation and blurring of the facts that have arisen as a result of the media storm. In the heat of the recent debate” he says, “some of the elements of the package have been obscured and there is a material risk that young people â€" particularly those from disadvantaged groups â€" may be deterred from applying to university…as a result of being misled about those financial impacts of the package. This claim has been derided by opposition ministers as a desperate attempt to shirk acknowledgement of the fact that a direct result of the enormous raise in tuition fees will be a hugely detrimental impact on the numbers of underprivileged students making it into higher education. They point out the utter hypocrisy of a government appointing an advocate for access to education at a time when the budget for aid for this issue has been axed in real terms from £360 million (as confirmed by the Browne report) to a mere £150 million. Whether Cameron’s motive is a feeble and facetious attempt to pull the wool over the eyes of his detractors or to mollify and force on-side one of the most vocal and politically influential opposers of the scheme within the coalition parties is unclear. Either way, his declaration that for them to be deterred from entering university as a result of misinformation would be a tragedy for them, reeks of unintended irony. Yet all this does not mean that Hughes himself has sold out as the opposition party claim. One does not need to assume that he has meekly and naively allowed himself to be coddled and mastered by the Conservative leader into abandoning his principles, nor that he has performed an ideological U-turn, as his critics suggest. There is in fact a great deal of nobility in the actions of a man who, having stood up for his principles and protested against a policy he did not believe in, is then able to swallow his pride and risk his political career by accepting defeat and immediately getting stuck in to make the best of it. Here is a politician who has not chosen to make a martyr-like stand and strike an injured and detached pose upon losing a battle he knew could not be won when he started, yet participated in for the sake of principle. Instead, as he explains, he has accepted that “Parliament has settled the maximum university fee level in England from 2012 and we now have a critically important task to ensure that every potential student has access to all the facts about the costs, benefits and opportunities of further and higher education.” In fact he might be the only politician we have seen in this whole debacle whose sole motive and aim has been the genuine support and improvement of access to education in this country for those from the poorest backgrounds. Many such pupils are to be found in his own constituency of Bermondsey and Southwark. Whilst the debate was still open he did all he could behind the scenes to press for a broader package of access aid for less privileged pupils. Now the deed has been done he is preparing to do all in his power to influence and shape the new system to the same end. Hughes’ new role should supposedly see him develop with the government, particularly the Department for Education and the business department an engagement strategy which will allow young people to input into policy development on access to education. If he has been naïve or over-ambitious at any turn, it is perhaps in his hope, against overwhelming evidence to the contrary, that Cameron’s government will pay any attention at all to the views and concerns of young people.

Understanding Race and Racism

Globalization, No Alliances, And No Communication

Is there any possibility of a completely divided world with no trades between countries, no travels, no alliances, and no communication? Since almost 40 years the world has been going through a process of globalization that makes possible to say that the answer for this question is a strong no. According to Hirst, Thompson, and Bromley â€Å"It is widely asserted that we live in an era in which the greater part of social life is determined by global processes, in which national cultures, national economies, national borders and national territories are dissolving. Central to this perception is the notion of a rapid and recent process of economic globalization† (2015). Nowadays it is well known that only global companies get success in a long-term and a lot of this companies have moved from care on customizing products to providing standardized items. Globalization is leading the world to behave in different ways, Ikeaization and Mcdonaldization are processes that are being use d for the companies in order to achieve certain goals, but also these processes have been playing a big role in today’s world globalization and have been impacting in the culture as it is known nowadays. Some people believes that Globalization is leading to a Mcdonaldization perspective while other people maintains that is better described with an Ikeaization perspective. This essay will scrutinize some examples about Mcdonaldization and Ikeaization, as well as the impact that globalization has over theShow MoreRelatedEssay on Globalization: Sharing Our Prosperity With the World1388 Words   |  6 Pages Globalization is the growing interdependence of the worlds people that involves the integration of economies, technologies, and cultures (Bradshaw). It is described as the increased movement of people, knowledge and ideas, and goods and money across national borders that have led to the increased interconnectedness among the world. Globalization is often thought of in economic terms but as we know there are three major components implicated with this idea including: economics, politics, andRead MoreImpact of Globalization on Development of Business1520 Words   |  6 Pagesï » ¿Introduction Globalization, a process that covers the causes, the course as well as consequences of the transcultural and transnational integration of both human and the non-human activities is of great importance to organizational dynamics (Al-Rodhan 5).The concept of globalization is noted to be a trend which is timeless and evolutionary. It is therefore a process which generates connections and flows, not just across various nation-states as well as national territorial boundaries alone butRead MoreGlobalization Essay889 Words   |  4 PagesGlobalization can be defined as â€Å"the development of an increasingly integrated global economy marked especially by free trade, free flow of capital, and the tapping of cheaper foreign labor markets† (Webster Dictionary). It brings countries closer together and impacts things such as human rights, politics, and economics. While Globalization can have positive factors it has its downfalls. Globalization has effects on human well-being in societies around the globe. This process seems to only beRead MoreGlobalization in the Hospitality Industry1167 Words   |  5 Pagescountry. Tourism is an industry that is rapidly growing as more and more people are traveling abroad. People have a genuine interest in learning about new cultures and experiencing all that a country has to offer. More countries are moving closer to globalization and this in turn is beginning to blend many cultures together. Developing countries are expanding their role in the tourism industry as countries are discovering that this is one of the quickest ways to earn revenue. Tourism blends many countriesRead MoreAmerica s Influence On North America1130 Words   |  5 Pages1800s in its aspects of industrialism, expansionism, progressivism, isolationism, and globalization. The industrial era brought on a rise of big businesses and new opportunities through railroad transportation, and has since then given us a country of strong corporation and an ever expanding possibility of transportation of people and goods, alike. The country fought to expand its property lines, communications, and government influence throughout the 1900s. Presently, the United States focuses moreRead MoreThe Islamic State Of Iraq And Syria1542 Words   |  7 PagesAdministration has shown great attention and focus towards ending ISIS and creating a unification between allied nations. On November 15 2015, President Obama met with the presidents of Taiwan, Japan, China, and others to show alliance against terrorism (2). The future of globalization in East Asia will focus heavily on terrorism and using topics learned in this class such as the global-local nexus, regional security, and culinary exchange it is possible to predict East Asia’s stance and future movementRead MoreMarketing Ch-91075 Words   |  5 Pagesnot involved in manufacturing. a.|trading company| b.|exporter| c.|joint venture| d.|strategic alliance| e.|licensee| __E__ 10. Questor Corporation owns the Spalding brand name but does not produce a single golf club or tennis ball. This arrangement is an example of what type of involvement level for international marketing? a.|Exporting| b.|Trading| c.|Joint venture| d.|Strategic alliance| e.|Licensing| _D___ 11. Timex⎠¯a U.S. based watchmaker⎠¯recently entered into a partnershipRead MoreEssay about Project Planning and Control Methods1441 Words   |  6 Pagesbusiness as a means for developing new products and services. In the 20th century project management appears to be the solution to many of the challenges confronting global business enterprises (Gray, C. Larson, E., 2003). Trends such as the globalization of business operations increase in mega mergers and acquisitions, increased focus on results, need for speed in delivery, and pressure for accountability have fueled a growth in project management activities across the organization. TraditionalRead MoreImpact Of Globalization On International Business828 Words   |  4 PagesGlobalization has influenced the way our world works today. This is the process of international business. Many of the items we are using at this very moment are imports, products produced in another country. Many businesses today rely on exports, products produced in their home country and shipped to other nations. Every country relies on imports and exports. Wether a firm is expanding to another nation or uses imported goods, international business is always involved and will affect the businessRead MoreThe Global Stage Of The European Union1237 Words   |  5 Pagesremain the same. The concept is carefully related to those of economic globalization which integrates national economies into the international economy. Such incorporations have been achieved through capital flow, trading of goods and services, and foreign direct investment. Since the primary link has been the European Union, which has become a major alliance amongst the European nations. With the EU’s focusing on globalization their economic power has gone up. I feel that with the EU having a single

How effectively does Frayn use Barbara Berrill in “Spies” Free Essays

How effectively does Frayn use Barbara Berrill in â€Å"Spies†? In â€Å"Spies†, Barbara Berrill is a character who contributes to the book throughout in many different ways, including her interactions with Stephen and overall presence in the book. Frayn achieves various different effects through her character, both affecting our view of Stephen, our view of other characters, the book as a whole and the atmosphere of the book. I believe that the criteria of effectiveness is judged on how well something affects or moves the  reader, and how well something contributes to the aim of a text. We will write a custom essay sample on How effectively does Frayn use Barbara Berrill in â€Å"Spies†? or any similar topic only for you Order Now As soon as Barbara is introduced into the book on page 96, we can see this occurring, as the reader  is immediately able to sense one of Barbara’s main effects and purposes in the book; the creation of humour when she is with Stephen. The reader finds their relationship comic at first due to the way that Stephen reacts when Barbara enters the lookout. Stephen describes his sense of â€Å"outrage† that Barbara should be in the lookout, and he also says that he is â€Å"offended† by her intrusion. These phrases create humour in the book because they are so exaggerated and also are strong words to use, especially for a child. As a result, the reader feels somewhat superior to Stephen because we find it amusing that he could be so offended that someone has entered his secret place – in spite of the mature words he uses, it feels like a childish reaction to be so infuriated by this. However, I believe that because of this reaction Stephen becomes more endearing as we find his childishness amusing. This is a main effect that the use of Barbara achieves – her relationship with Stephen brings a lot of the humour to the book and also enables the reader to connect with Stephen more, which is an important factor in ensuring the book is successful. In this way, I believe Frayn has cleverly used Barbara to successfully manipulate the reader into finding Stephen more endearing, as his behaviour with the other characters in the book may not have been enough to achieve this alone. Another way in which the use of Barbara with Stephen creates humour in the book is how Stephen justifies his dislike of her. The way that Frayn has created the character herself to be is what creates†¦. How Effectively Does Frayn Use Barbara Berrill in ‘Spies’? Michael Frayn uses the character of Barbara Berrill to a variety of purposes in the book ‘Spies’. She is one of the key features to the themes of growing up and awakening views on adulthood and sexuality as well as providing Stephen with new evidence and theories as to what is going on, allowing us to see him interact with someone quite different from Keith, giving us perhaps a less biased and general  view  of occurrences in the close and also providing the book with some humour due to her blunt and matter-of-fact way of putting things and the way in which she acts as almost a bridge between the  reader  and Stephen, asking him the questions that perhaps we are asking ourselves. The obvious purpose of Barbara Berrill does seem to be her involvement in Stephen’s blossoming understanding of the adult world. Being a year older than him, she is a little more perceptive of the things which haven’t even really crossed Stephen’s mind before, such as the possibility of parents having boyfriends and girlfriends. This is a good example of a time where Barbara clearly passes on some new ideas to Stephen, as although he is  confused  at first, the idea sticks with him throughout thebook  as he slowly begins to realise that Barbara is right. ‘She’s taking a message to Mrs. Tracey’s boyfriend’ Now I do turn to look at her, too uncomprehending to conceal it. Auntie Dee’s boyfriend? What’s she talking about? How can someone’s aunt have a boyfriend? † This kind of encounter with Barbara near the beginning of the book emphasises to us just how naive and innocent of the world Stephen is at that po int, not able to understand the possibility of relationships outside of what was official and accepted and is perhaps one of the  first times  in the story that Stephen encounters something of the less glamorous side of being an dult, something so much stranger in his mind than the idea of ‘spying’ that he tries to shut it out of his head as â€Å"just the kind of thing that girls say, particularly the Berrill girls, who are running wild whilst their father is away. † I think that Frayn uses Barbara for this purpose as she, being a year older and quite detached from what is going on, has more of †¦.. How to cite How effectively does Frayn use Barbara Berrill in â€Å"Spies†?, Essay examples

Customer Analytics

Question: Discuss about theCustomer Analytics. Answer: Introduction JB Hi Fi is the leading retail store that deals in supplying electronic equipments to its customers all across Australia (jbhifi.com.au 2016). The CMO of the company has commissioned an analytical study related to its marketing department such that to examine the performance of the same in the market. The study would also be helping the company to identify the opportunities associated with the process such that to exploit on the same. This study would be helpful in analysing the data about the marketing sector related to the company from the market. It would also help in developing recommendation for the current situation for the company such that to gain competitive advantage over its competitors like Harvey Norman and The Good Guys that has been operating in the market. The main objective of the study is to make the company competitive such that to remain sustainable in the market. Methodology In order to conduct the analysis of the marketing sector of JB Hi Fi, the following parameters have to be taken into account. Market Position The market position of a particular company depends on various factors including the quality of products, customer satisfaction level, marketing strategy of the company that could help in influencing the purchasing behavior of its customers (VanAuken 2014). Market Share Decomposition The market share of a JB Hi Fi depends on the following factors: Penetration Share The penetration share of a particular brand is the count of the proportion of consumers buying its products (Buoye et al. 2016). It is given by the ratio of the number of customers purchasing JB Hi Fi products to the total number of customers purchasing the categories. Share of Wallet Share of wallet is used in the financial companies and retail businesses (Jang, Prasad and Ratchford 2016). It is widely used to measure the loyalty of an individual customer towards a particular organization. It is also referred to as the market share of JB Hi Fi among its customers. Usage Usage related to a particular brand is the average total purchases in the category by the brand customers. It is specifically measured by the index known as the Heavy Usage Index which is given by the ratio of the average total purchases by the JB Hi Fi customers to the same by all customers in the category (Pilling, Rigdon and Brightman 2012). Thus, from the above discussion, it can be evident that the market position and strategy of a particular company depends on the number of factors based on which the marketing study on the same is conducted. Analysis and Findings Market Position (Market Share Analysis) Total Brand Purchase Harvey Norman The Good Guys JB Hi Fi (in US $) $78,192 $ 76,049 $62,166 Table: Total Purchase of customers in respective of each brand Source: Created by author From the analysis of the above table, it can be evident that the total number of purchases as per the survey conducted on the 322 respondents, the maximum purchase is for the Harvey Norman Company. From the table, it can be evident that the customers have a least tendency to purchase from JB Hi Fi. However, it should be noted that there is huge difference between the total purchases of JB Hi Fi and Harvey Norman where the latter has more influence on the customers related to their purchasing decisions. Total Customers Harvey Norman The Good Guys JB Hi Fi 322 169 162 161 Table 2: Total customers purchasing for each brands Source: Created by author From the analysis of the above table, it can be evident that the customers are more attracted towards buying the products from Harvey Norman than the other two companies. The company has been able to make 169 loyal customers whereas JB Hi Fi has been able to attract the least number of customers. However, it should be noted that there is no such big difference in the number of customers of the companies. This implies that there exists a serious competition among the companies in the market. Market Share Total market share of Harvey Norman 36% The Good Guys 35% JB Hi Fi 29% Table 3: Total market share of each brand Source: Created by author From the analysis of the above table, it can be evident that Harvey Norman is leading the market with the market share of approximately 36% with The Good Guys at the second position with the same at 35% approximately. JB Hi Fi has been able to capture the market with their market share of 29%. It should be noted that there is a marginal difference in market share as captured by the two companies viz., JB Hi Fi and Harvey Norman. From the analysis of the market share of the companies, it can be evident that the two companies are giving tough competition to each other in the market. Performance Relative to Competitors (Market Share Decomposition) Relative Market share Harvey Norman 1.03 The Good Guys 0.97 JB Hi Fi 0.80 Table 4: Relative Market share of each brand Source: Created by author From the analysis of the above table, it can be evident that the relative market share of the Harvey Norman Company is the maximum at 1.03 as compared to the same at 0.97 and 0.8 of The Good Guys and JB Hi Fi respectively. This implies that the JB Hi Fi has been able to build a brand for itself in the market. However, it should be noted that there is no suich big difference in the market share of the respective companies. Penetration share Harvey Norman 52% The Good Guys 50% JB Hi Fi 50% Table 5: Penetration share of each brand Source: Created by author From the analysis of the above table, it can be evident that the market penetration share of the Harvey Norman is the maximum at 52% as compared to the other companies lying at 50% for both The Good Guys and JB Hi Fi. From the statistics, it can be evident that although Harvey Norman has been able to gain competitive advantage, the other two companies are also not far behind and have been equally influencing the market in respective of the purchasing behavior of the customers. Heavy usage index Harvey Norman 0.361319181 The Good Guys 0.351416544 JB Hi Fi 0.287264275 Table 6: Heavy usage index Source: Created by author From the analysis of the above table, it can be evident that the heavy usage index or the relative purchase of the products of the customers form the companies has been the maximum for Harvey Norman and the least for JB Hi Fi. However, from the analysis of the statistics related to the companies, it can be evident that there still exists serious competition among the three companies in the market with the customers being unable to decide on the reliability of the companies. Recommendation From the analysis of the survey data, it can be found that Harvey Norman has been leading the market and has been the most popular among the customers as evident from its performance. In comparison with the other competitive companies, JB Hi Fi has been the least consistent in its performance in the market. The company needs to plan and implement appropriate strategies within its business processes such that to increase its market share, penetration share, usability index, and relative market share. Moroever, the company also needs an urgent requirement of raising its standards such that to be able to influence more customers in respective of their purchasing decisions. Opportunities for Increasing the Market Share Although the results show the rank of JB Hi Fi to be low, the statistics reveal that the other two companies are in tough competition with the company and have also been impressive in their performances at the competitive level in the market. Thus, for JB Hi Fi to be gaining market recognition , it should be determining the opportunities and exploit on the same to remain sustainable in the market in the future. Quality Maintenance The company has been influencing the purchasing decisions of its customers through its quality products. Hence, it should be maintaining the quality of its products in order to remain competitive in the future as well (Homburg, Stierl and Bornemann 2013). Retaining Customers The company should be implementing an appropriate retention polices in order to retain its customers in the future. By raising the standards of its produictrs and services, it should be able to attract more customers in the future. Conclusion The project aims at conducting a marketing study on the case study organization, JB Hi Fi. The company, JB Hi Fi is a retail store that deals in supplying electronic equipments to the customers. The project deals in analysing the market situation of the company in respective of its competitors. The project would also be helping in identifying the opportunities associated with the process such that to exploit on the same. This project would be helpful in analysing the data about the marketing sector related to the company from the market. It would also help in developing recommendation for the current situation for the company such that to gain competitive advantage over its competitors that has been operating in the market. The main objective of the study is to make the company competitive such that to remain sustainable in the market. References Buoye, A., Komarova Loureiro, Y., Kabadayi, S., Nejad, M.G., Keiningham, T.L., Aksoy, L. and Allsopp, J., 2016. Is Share of Wallet exclusively about making customers happy or having more customers? Exploring the relationship between satisfaction and double jeopardy. Journal of Service Management, 27(4). Homburg, C., Stierl, M. and Bornemann, T., 2013. Corporate social responsibility in business-to-business markets: How organizational customers account for supplier corporate social responsibility engagement. Journal of Marketing, 77(6), pp.54-72. Jang, S., Prasad, A. and Ratchford, B.T., 2016. Consumer spending patterns across firms and categories: Application to the size-and share-of-wallet. International Journal of Research in Marketing, 33(1), pp.123-139. jbhifi.com.au, (2016). JB Hi-Fi | Australias Largest Home Entertainment Retailer. [online] Jbhifi.com.au. Available at: https://www.jbhifi.com.au/ [Accessed 16 Aug. 2016]. Pilling, B.K., Rigdon, E.E. and Brightman, H.J., 2012. Building a Metrics-Enabled Marketing Curriculum The Cornerstone Course. Journal of Marketing Education, 34(2), pp.179-193. VanAuken, B., 2014. Brand Aid: A Quick Reference Guide to Solving Your Branding Problems and Strengthening Your Market Position. AMACOM Div American Mgmt Assn.

Black Market Essay Example

Black Market Essay I. Introduction The black market is known for the illegal trade that is taking topographic point. The market itself is hidden from the public’s oculus due to the province of the goods being traded. We are all cognizant that this sort of industry exists. yet none is truly making anything to set a halt to it. particularly now that even endangered species are available in the market. Or even if there are attempts being done. it is still non plenty. Trading of some of the most endangered species there is may ensue to assorted effects and that’s what our study would undertake. Endangered species would ever be connected to black market and so it would be included in this research. Basically we would discourse about what causes black market. how it runs and why people resort to acquiring involved in this. We would besides be having the different animate beings that are available in the black market. Articles and different researches would besides be added. and of class how this affects the ho meostasis in our environment. We will write a custom essay sample on Black Market specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Black Market specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Black Market specifically for you FOR ONLY $16.38 $13.9/page Hire Writer II. Black Market A black market is one where the purchasing and merchandising of merchandises and services take topographic point in an illegal mode. A black economic system is a extremely organized and huge market where the regular revenue enhancement regulations and norms of trade are non adhered to. A black market is known by several names. including black economic system. belowground market. shadow economic system. underdog and parallel economic system. In our study we would concentrate on the goods that are being sold in the black market which are doing the hazard of certain species. The supposedly kept up rare animate beings were being hunted for some stuffs which are capable to illegal trading. Some of the factors which contribute to the being of black market are low handiness of an point in the market. overpricing of the point in the local and international market. inordinate ordinances in the imposts. corruptness and less ordinances refering these things which produces laxness. In consequence. the national income would be low. states take parting in the black market would be criticized. no revenue enhancement gross. deficiency of ordinance and people learn to freely interrupt the jurisprudence and do what they want. For illustration. the functionaries of the Philippines Government reported that husbandmans who trap native parrots and sell them to wildlife sellers make around $ 12 ( 500 Philippine Pesos ) per bird. However. the sellers who buy the birds and so resell it on the black market can do up to 5 times that amount on norm. There have besides been studies of birds of quarry in the state being sold for every bit much as $ 20. 000. Another common illustration is the ivory trade in the commercial. frequently illicitly from the tusk ivories of the river horse. seahorse. narwal. mammoth. and most normally. Asiatic and African elephants. Ivory has been traded for 100s of old ages by people in such parts as Greenland. Alaska. and Siberia. The trade. in more recent times. has led to hazard of species. ensuing in limitations and prohibitions. Whatever the ground is. we truly can non fault any state or any authorities on why a black market really exists in our clip today. The black market caters to the demands of those purchasers that are in demand of specific points that are practically illegal so they could sell it to others. In short. the black market is a topographic point where every illegal point is available at a low monetary value. Peoples who take portion in this are protected in some sort of secretiveness that values privateness. Peoples resort to black market because of the handiness of the points that are rare to happen. For illustration are the endangered species being smuggled. The degree of demand for these things is high merely because of the rarity it possesses. Peoples who tend to purchase these things are really after these alien points which are rare to happen. Some of it are available lawfully but non the endangered species. Even if they are. it will be excessively expensive. compared to the black market that offers low monetary values and speedy handiness. The black market is unsafe yet people are turning a blind oculus about it. They don’t want to acquire involved in this type of dealing because some of the world’s most powerful people are regular purchasers. We are all cognizant that this exists. yet no 1 has the bravery to set a halt to this. How can we halt the smuggling of endangered species when no 1 wants to cognize what is truly traveling on about it? III. Endangered Species If we are to discourse the black market sing animate beings. we can non acquire off with discoursing one of its roots. endangered species. The Philippines has been identified by Conservation International as one of the biologically richest states in the universe. Rain forest originally covered most of the 7. 100 of the Philippines islands. but inordinate glade of the land has threatened many of the native animate being species. As of 2010. merely approximately 7 per centum of the original wood remains. The IUCN Red List. a widely recognized rating of threatened works and carnal species. classifies many animate beings in the Philippines as endangered or critically endangered. which means they face a really high or highly high hazard of extinction. By definition. an endangered species is a native species that faces a important hazard of extinction in the close hereafter throughout all or a important part of its scope. Such species may be worsening in figure due to menaces such as habit at devastation. clime alteration. or force per unit area from invasive species. While the population size of a species is a factor. there is no fit number of populating members below which a species is defined as endangered. For case. a species with a million life members. all of which are clustered in one little country. could be considered endangered ; whereas another species holding a smaller figure of members. but dispersed across a wide country. might non be considered endangered. Another factor is a species’ reproduction informations. such as the frequence of reproduction. the mean figure of offspring. and their endurance rate. Harmonizing to the Endangered Species Act of 1973. a species can be listed as endangered if it is threatened by any of the followers: the present or threatened devastation. alteration. or curtailment of its home ground or scope ; use for commercial. featuring. scientific. or educational intents at degrees that harmfully affect it ; disease or predation ; absence of regulative mechanisms adequate to forestall the diminution of a species or debasement of its home ground and other natural or semisynthetic factors impacting its continued being ( which sometimes be inevitable no affair what attempts ) . Speciess all over the universe are hunted illicitly ( besides known as poaching ) . When huntsmans ignore governmental regulations that regulate the figure of animate beings that should be hunted. they cut down populations to the point that species become endangered. Animal furs and other organic structure parts are besides in secret smuggled across boundary lines and sold through black market webs of purchasers who pay high monetary values for illegal animate being merchandises to be displayed as ornaments or used in decorative merchandises. Even legal hunting. fishing. and assemblage of wild species can take to population decreases that force species to go endangered. Unrestricted whaling during the twentieth century is an illustration of overuse. Over-hunting for nutrient. unrecorded Animal trade. collectable points ( i. e. Calamian Deer normally found merely in the Calamianes. a group of islands in Northern Palawan. This species has been declared endangered by the IUCN in 1996 because people over hunt them for the award of their meat and antlers for a collectable points ) . devastation of home ground. runing for its meat and leather and bird trading are merely some of the causes of the endangered species in the Philippines. Unlike popular belief that animate beings are the lone species which can be considered endangered. trees are besides included in this list and few of its causes are over-collection for cosmetic intents. over reaping. transition of land for agribusiness. over-collection as bonsai or sway garden workss ) . aggregation of the whole works for cosmetic intents ; fruit for nutrient ; leaves for raincoat-making. bags. chapeaus. baskets. and others and grass fires. The effects of a species acquiring nonextant can ensue in ruinous effects in an ecosystem. Endangered species may be helpful in extension and reproduction of some other species ( pollenation. seed dispersion. breakage of seed screen. etc ) if they get nonextant those species will besides come in danger zone. There would besides be an ecological instability wherein the nature itself will be affected negatively once a species become endangered. Here in the Philippiness. there are legion species which are now considered endangered. One is the Philippine bird of Jove which is listed as critically endangered by the IUCN Red List with studies naming their population between 180 to 500 bird of Joves is one of them. The species is protected by Philippine jurisprudence and persons found guilty of killing them can confront a 12-year prison sentence every bit good as heavy mulcts. Deforestation is the primary menace to the Philippine eagle’s population. although juvenile bird of Joves are sometimes caught in traps set for other animate beings. IV. Synthesis As with forest lands. wildlife resources are besides owned by the State. As wildlife is indispensable to continue biological diverseness. the State is besides duty edge to protect our country’s wildlife resources. Among the national Torahs that protect our wildlife resources include: †¢ PD 705 ( 1975 ) otherwise known as the Revised Forestry Code of the Philippines which mandates the protection of forest lands. including the preservation of wildlife and modulating the hunting thereof ; †¢ PD 1152 of the Philippine Environment Code of 1977 which mandates the DENR to set up a system of national development and preservation of wildlife resources and to promote citizens’ engagement in the care and/or sweetening of their uninterrupted productiveness by: modulating the selling of threatened wildlife resources. reexamining all bing regulations and ordinances on the development of wildlife resources. and conserving the threatened species of wild zoologies ; †¢ Republic Act ( RA ) 8485 or the Animal Welfare Act of 1998 which intends to protect and advance the public assistance of all animate beings in the Philippines by modulating the constitution and operations of all installations utilized for engendering. keeping. maintaining. handling. or preparation of all animate beings either as objects of trade or as household pets ; †¢ RA 7160 or the Local Government Code which mandates local authorities units to portion with the national authorities the duty in the care of ecological balance within their territorial legal powers ; and †¢ RA 7586 of the National Integrated Protected Areas System of 1992 which established protected countries for the protection of biological diverseness At the international degree. the Philippines is a member of ASEAN which is recommending biodiversity preservation and wildlife protection through the ASEAN Working Group on Nature Conservation and Biodiversity ( AWGNCB ) . and the ASEAN Regional Cent er for Biodiversity Conservation. Besides. the Philippines is a signer to the Convention on International Trade in Endangered Species of Wild Fauna and Flora ( CITES ) in 1981. This pact aims to modulate the international trade of wildlife species. its parts and byproducts. It sets international policies on trade of wildlife which include the issue of CITES Export. Import or Re-export Permit for species listed under CITES Appendices. It prohibits the trade of CITES species unless the persons for trade are bred in imprisonment in CITES-registered installations. The pact requires member-countries to denominate CITES Management and Scientific Authorities that will guarantee the rigorous execution of CITES ordinances. The Philippines besides ratified its rank in two other international conventions: the Convention on Biological Diversity ( CBD ) and the Convention on the Conservation of Migratory Species ( CMS ) . The member-countries to the CBD are obliged. among others. to conserve sites noted for rich biological diverseness. develop national model on biodiversity preservation and guarantee that any usage of biodiversity is sustainable and just ( CBD Text. PAWB ) . The CMS. on the other manus. requires member-countries to. among others. follow rigorous protection steps for migratory species. particularly those categorized as being in danger of extinction. and their home grounds. V. Articles Endangered polo-necks smuggled to HK returned to Palawan By: Redento D. Anda of PDI PUERTO PRINCESA CITY–Palawan on Thursday received from Hong Kong governments a cargo of rare and critically endangered fresh water polo-necks and other animate beings extremely prized in the black market pet trade which were confiscated from a going Chinese national last hebdomad. The returned cargo included 39 Philippine forest turtles–a rare species extremely sought in international favored trade and found merely in Palawan– . 19 Mindanao H2O proctors. 49 Asiatic box polo-necks and a reticulated python. Palawan Gov. Abraham Kahlil Mitra received the animate beings and had them instantly turned over to the preservation NGO Katala Foundation for rehabilitation and eventual release back to the natural state. Mitra noted that the shipper. a certain Zhang Wen Wei who was apprehended by Hong Kong governments last June 14. was the same individual arrested and detained for six hebdomads in February this twelvemonth for trying to smuggle into China the same carnal speci es in big measures. Wei reportedly obtained his release from a Hong Kong gaol and was able to go back to the Philippines in March to roll up the prized animate beings from providers in Palawan and in Mindanao. Wei was detained in Hong Kong afresh after Chinese governments found a sum of 137 reptilians in his luggage. The animate beings were shipped back to the Philippines Tuesday and was foremost received by the DENR Protected Areas and Wildlife Bureau before the majority were transported back to Palawan. Some of the animate beings that reportedly came from other parts of the state were still under the attention of PAWB. Former senator Miguel Zubiri. chair of Katala Foundation. said the polo-necks and the other animate beings will foremost undergo rehabilitation before they are released back into the wild. Zubiri expressed defeat over the alleged failure of Philippine airdrome governments to observe the cargo and prevent it from go forthing the state. Mitra. for his portion. said the provincial authorities will ask for imposts and airdrome functionaries to look before the provincial board for oppugning on why it seems our ability to observe cargos like this is really weak. Mitra added that the provincial authorities will go through a step to declare the Chinese national a persona non grata . The Filipino wood polo-neck ( Siebenrockiella leytensis ) is recorded as found merely in northern Palawan. It is listed in the IUCN international ruddy list as critically endangered. Dr. Sabine Schoppe. a scientist from Katala Foundation. said the polo-necks are being sold in the Hong Kong black market at monetary values runing from US $ 4. 000 to 3. 000 euros. Ivory Worship By Bryan Christy of National Geographic Thousands of elephants die each twelvemonth so that their ivories can be carved into spiritual objects. Can the slaughter be stopped? In an overfilled church Monsignor Cristobal Garcia. one of the best known tusk aggregators in the Philippines. leads an unusual rite honouring the nation’s most of import spiritual icon. the Santo Nino de Cebu ( Holy Child of Cebu ) . The ceremonial. which he conducts yearly on Cebu. is called the Hubo. from a Cebuano word significance to undress. Several communion table male childs work together to undress a little wooden statue of Christ dressed as a male monarch. a reproduction of an icon fans believe Ferdinand Magellan brought to the island in 1521. They remove its little Crown. ruddy ness. and bantam boots. and strip off its surprisingly layered underclothes. Then the Monsignor takes the icon. while altar male childs conceal it with a small white towel. and dunks it in several barrels of H2O. making his church’s sanctum H2O for the twelvemonth. to be sold outdoors. Garcia is a heavy adult male with a lazy left oculus and bad articulatio genuss. In the mid-1980s. harmonizing to a 2005 study in the Dallas Morning News and a related case. Garcia. piece functioning as a priest at St. Dominic’s of Los Angeles. California. sexually abused an communion table male child in his early teens and was dismissed. Back in the Philippines. he was promoted to monsignor and made president of Cebu’s Archdiocesan Commission on Worship. That made him caput of protocol for the country’s largest Roman Catholic archdiocese. a flock of about four million people in a state of 75 million Roman Catholics. the world’s 3rd largest Catholic population. Garcia is known beyond Cebu. Pope John Paul II blessed his Santo Nino during Garcia’s visit to the pope’s summer abode. Castel Gandolfo. in 1990. Recently Garcia helped direct the installing of Cebu’s newest archbishop in a cathedral filled with Catholic leaders. including 400 p riests and 70 bishops. among them the Vatican’s embassador. Garcia is so good known that to happen his church. the Society of the Angels of Peace. I need merely roll down my window and ask. Monsignor Cris? to be pointed toward his walled compound. Some Filipinos believe the Santo Nino de Cebu is Christ himself. Sixteenth-century Spaniards declared the icon to be marvelous and used it to change over the state. doing this individual wooden statue. housed today behind unassailable glass in Cebu’s Basilica Minore del Santo Nino. the root from which all Filipino Catholicism has grown. Earlier this twelvemonth a local priest was asked to vacate after allegedly reding his parishioners that the Santo Nino and images of the Virgin Mary and other saints were simply statues made of wood and cement. Each January some two million faithful converge on Cebu to walk for hours in emanation with the Santo Nino de Cebu. Most carry illumination Santo Nino icons made of fibreglass or wood. Many believe that what you invest in devotedness to your ain icon determines what blessings you will have in return. For some. so. a fibreglass or wooden icon is non plenty. For them. the stuff of pick is elephant tusk. After the service I tell Garcia I’m from National Geographic. and we set a day of the month to speak about the Santo Nino. His antechamber is a mini-museum dominated by big. glass-encased spiritual figures whose caputs and custodies are made of tusk: There is an ivory Our Lady of the Rosary keeping an tusk Jesus in one. a near-life-size tusk Mother of the Good Shepherd seated beside an tusk Jesus in another. Following to Garcia’s desk a solid tusk Christ bents on a cross. Filipinos by and large display two types of tusk Santos: either solid carvings or images whose caputs and custodies. sometimes lifesize. are ivory. while the organic structure is wood. supplying a base for munificent nesss and vestments. Garcia is the leader of a group of outstanding Santo Nino aggregators who display their icons during the Feast of the Santo Nino in some of Cebu’s best shopping promenades and hotels. When they met to discourse offic ially integrating their nine. an lawyer member cried out to the group. You can pay me in tusk! I tell Garcia I want to purchase an tusk Santo Nino in a dormant place. Like this. I say. touching a finger to my lower lip. Garcia puts a finger to his lip excessively. Dormidostyle. he says approvingly. My end in meeting Garcia is to understand his country’s tusk trade and perchance acquire a lead on who was behind 5. 4 dozenss of illegal tusk seized by imposts agents in Manila in 2009. 7. 7 dozenss seized at that place in 2005. and 6. 1 dozenss edge for the Philippines seized by Taiwan in 2006. Assuming an norm of 22 lbs of tusk per elephant. these ictuss represent about 1. 745 elephants. Harmonizing to the Convention on International Trade in Endangered Species of Wild Fauna and Flora ( CITES ) . the pact organisation that sets international wildlife trade policy. the Philippines is simply a theodolite state for tusk headed to China. But CITES has limited resources. Until last twelvemonth it employed merely one enforcement officer to patrol more than 30. 000 animate being and works species. Its appraisal of the Philippines doesn’t square with what Jose Yuchongco. head of the Philippine imposts constabulary. told a Manila newspaper non long after doing a major ictus in 2009: The Philippines is a favourite finish of these smuggled elephant ivories. possibly because Filipino Catholics are fond of images of saints that are made of tusk. On Cebu the nexus between tusk and the church is so strong that the word for tusk. garing. has a 2nd significance: religious statue. Mentions: * hypertext transfer protocol: //www. endangeredspecie. com/causes_of_endangerment. htm * hypertext transfer protocol: //www. femalenetwork. com/news-features/wildlife-at-risk-20-endangered-species-found-in-the-philippines * hypertext transfer protocol: //www. globalwarmingandu. com/endangered-species/Effects-Of-Endangered-Species. hypertext markup language * hypertext transfer protocol: //www. ehow. com/info_8133925_effects-endangered-species-humans. hypertext markup language * hypertext transfer protocol: //tl. replies. com/Q/What_is_the_causes_of_endangered_species_in_the_philippines * hypertext transfer protocol: //www. thepoc. net/thepoc-features/what-on-earth/what-on-earth-features/15732-illegal-exotic-pets-in-the-philippines. hypertext markup language *

Acid Rain essay essays

Acid Rain essay essays My report is on Acid Rain. I gathered up information from many web sites for this project. This should give u more information on acid rain. I talk about hat is acid rain, who discovered it, how is acid rain created, how is it created, how can it be stopped, why is it a probelm.... and other stuff. I even found pictures to go with this project like what happens to things effected by acid rain. Acid rain is just a way to say several ways that acids fall out of the sky the real term is acid deposition. There are two parts to acid deposition wet and dry. Wet deposition is Fog, Rain and Snow. This type mostly effects plants, animals and water. The strength of the effects depends on its ph level and with what it comes in contact with. Dry deposition is acidic gases and particles. The wind blows these gases and transports them when they come into contact with building, trees... the stick to those things. When it rains the rain washes off the building and the rain becomes more acidic. Acid rain was discovered in 1852 by Scientist when a english chemist Robert Agnus invented the term. They discovered it by testing the ph level of rain 1 day and found out that the ph level was lower than the ph level of rain, it isn't much of a difference but enough so it could actually create a problem. Sulfur dioxide (SO2) and nitrogen oxides (NOx) are the primary causes for acid rain. These gases are usually created by electrical facilities and factory's releasing these gasses, these gases are created by burning fossil fuels. Acid rain happens when the gases Sulfur dioxide and Nitrogen oxides react with the water in the atmosphere to form acid rain. The sun helps speed up this process. As u can see on the picture below the gases rise up to the atmosphere then mix with the water. There is both dry deposition and wet deposition that occur, the dry deposition increases the effect ...

My Role Model Essay Example | Topics and Well Written Essays - 250 words - 1

My Role Model - Essay Example Eventually, she was fined. Nevertheless, this event sparked the Black people to organize themselves to protest against the injustices being served to the them in the leadership of King. Obviously, the less known bravery of the woman benefited a lot of people not only during her time but also during current times. Although modern equality does not satisfy the hero so much, it is still a great accomplishment that the Black people and other races in America are given greater chances to opportunities in contrast to the situations before and after World War II as a result of her act of defiance to the busing system. For me, standing out in the crowd of powerful and racist people is not only dangerous but life-threatening and so I look at Parks not as an ordinary courageous person but the picture of courage itself. In the midst of adversities, she stood strong and unshakeable. As a result, many people are enjoying the privileges of a peaceful and successful life. Courage is everywhere but only a handful few are able to embrace and use it. Among them is Rosa Parks, a person worthy of people’s praise and

Discuss how and why leaders are able to influence their followers Essay - 1

Discuss how and why leaders are able to influence their followers. Illustrate your answer by using examples from different power - Essay Example Any form of leadership whether born or made must be associated with factors of situation, communication and followers. Since different leadership styles are applied under different situations, for a leader to be able to control and coordinate his followers then he must have a clear understanding about human knowledge, emotions, demands and how to consolidate goals and objectives of the firm. Moreover, good leadership is associated with appropriate communication skills which, involves giving illustrations whether verbally or through any other form and the followers reluctantly admit or accept the instructions without cohesion or use of force. In very concept of leader’s follower relationship, majority prefers leaders with whom they can give a lot of respect while offering guidance to the achievement of some visions and mission of a group (Neeraja 2011). Power In a broader context, power has been known to work effectively together with leadership or where leadership but the two are distinct and independent. By definition, power is described as the ability to influence the behavior of specific people or alter the cause of action with experience of no or very minimal resistance from the followers. There are several forms of power and each and every leader should be in a position to handle any form. Several researches have indicated that most leaders are psychologically ill prepared to handling different forms of power and therefore appropriate training is often advised so as to avoid cohesion and intrigues that may erupt form a group controlled by a specific leader (Lussier 2012). Concerning the guidance of an organizational behavior, power is considered as a vital concept totally different from authority that legitimizes organizational working. Several psychologists have come up with different forms of power but the most common types of powers include: Reward power This type of power involves a leader motivating the employees by offering incentives so as to enable them increase organizational productivity. All the aspects of financial demands would call for reward power. The main purpose of this type of power in an organization is to recognize the employees’ latitudes for the job well done. Besides, most leaders recognize this as the best method of cultivating employer employee relationship in an organization (Lane and Draft 2008). Coercive power This is where a leader instills fear on the followers so as to enhance organizational performances. It involves the use of threat and force by identifying the mistakes of the employees who therefore toil extremely hard son hard to sustain their jobs by meeting the targets. It is however, advised that leaders should avoid this type of power because no credibility and quality performance can be achieved by subjecting a person into coercive influence (Lane and Draft 2008). Legitimate power This type of power is accorded to a person to achieve a higher rank so that he can lead a specific t eam or a group of people. Legitimate power becomes more valid when organizational employees are able to recognize that position as the head they are able to abide with the direction of command of a specific head such as head of

Comparison of Financial Reporting Systems

Comparison of Financial Reporting Systems Comparison of financial reporting systems:  UK, France, Germany and Poland Introduction Although recent moves have been made towards the harmonisation of accounting and financial reporting systems within the European Union (EU), there are some differences between the ways that member states treat this issue (Ann Tarca, 2002). This paper compares the systems used in four member states, being the UK, France, Germany and Poland. In addition, it will also provide an evaluation of the harmonisation movement. Financial reporting systems The financial reporting systems of EU member states have evolved from their political, culture histories, and have different levels of regulatory control and responsibility. UK The accounting and financial reporting system in the UK has been developed in the main by accountants (Nobes and Parker, 2006, p.485), although in latter decades the state and EU have had a significant influence upon its rules. Accountants have also been involved with the main legal regulations that apply to audits and reporting, such as the Companies Act 1989 and later amendments, including that of 2006. Historically, the UK reporting system has been geared towards meeting the needs of investors and therefore has a high level of transparency and disclosure. As such, the impact of the taxation system is of less importance than in other EU countries. This has led to some differences between taxable and accounting income (Blake and Amet, 2003, p.213). The thrust of the system is to achieve financial reports that show a true and fair value. Statements confirming this, and that â€Å"applicable accounting standards† have been used, or explanations for deviation from this, must be included within the report (Nobes and Parker, 2006, p.287). Following the introduction of increased legal and regulatory rules of corporate governance, and the formation of the Financial Reporting Council (2004), responsibility for accuracy falls on auditors, directors and shareholders. â€Å"From 2005 UK listed companies must use IFRS for their consolidated statements† (Nobes and Parker, 2006, p.103) France France has a much smaller accounting profession than the UK, with only 45 compared with 352 accountants per hundred thousand of the population (Saudagaran, 2003, p.10). Historically, its accounting system has been dominated by a macroeconomic central system and geared to providing information for government control purposes (Blake and Amet, 1993, p.114). Tax Law is the dominant influence and auditors are responsible to, and regulated by, the Ministry of Justice (Nobes and Parker, 2005, p.236). French accounting falls under the â€Å"National Accounting Plan† regulation, which is administered by the CNC (National Accounting Council). However, a peculiarity of the French accounting system is that the regulations apply to individual companies, but not to groups (Nobes and Parker, 2005, p.226). The regulation requirements call for a uniform chart of accounts with standard bookkeeping procedures, account title and classification numbering. For example, all individual companies must report salary and associated costs under account 641. Similarly, there are standard accounting statement formats as laid down by EU directives and a uniform procedural treatment for items such as fixed asset valuation and creation of legal reserves (Nobes and Parker, 2006, p.301). There are also strict regulations with regard to the methods of depreciation and expense calculation for use in reducing tax liabilities. At present, the detail between French and IFRS reporting details and procedures differs significantly. Germany Like France, the accounting professions influence in Germany is low. Accounting rules are mainly determined by Tax law and Federal fiscal Courts, although these incorporate EU directives. The keeping of books and records is a statutory requirement of the German Commercial Code (HGB 1985) and historical cost accounting is operated with strict revaluation restrictions (Choi and Meek, 2005, p.79). Unlike the UK, the German accounting reporting system is heavily geared towards the protection of creditors and therefore, accruals and provisions tend to be high (Nobes and Parker, 2006, p.301). The income results are also aimed at a conservative position. Asset valuation tends to be reported on a forced sale basis and the financial results must equate to the taxable position. In addition, there is a requirement for a value of one tenth of nominal capital to be held in legal reserves. Whilst the effect of the German accounting reporting system is to protect creditors, because of the impact on results, it has also led to a position that does not encourage outside investment into German Businesses. Whilst IFRS rules apply in Germany, it is only applicable to a limited number of organisations. The majority still use German regulations for financial reporting purposes (Nobes and Parker, 20-06, p.290). Poland Historically Poland, which is the largest ex-communist country to join the EU (Nobes and Parker, 2006, p.229), came from a state dominated economy, where enterprises were not autonomous, with all aspects of business controlled by the state. The accountancy profession was not very strong (Sucher and Kosmala-MacLullich, 2004, p.484) and there is a lacked of skilled professionals that is still being addressed. Since returning to a market economy, Poland has introduced accounting regulations, embodied within the Accounting Act 1994 and subsequent amendments, which are regulated by the Accounting Standards Committee, set up in 1997. Under these regulations, all businesses are required to adopt an accounting plan. Whilst these regulations incorporate parts of the EU directives, it is primarily geared to the protection of the state and tax policies. Like France, the Polish state is the main instigator and influence on accounting reforms (Sucher and Kosmala-MacLullich, 2004, p.438) and, because of this their system is not inherently geared as much towards attracting investors as more market based economies like the UK. Similarly, although IFRS is widely used, there are significant differences in the Polish system (Nobes and Parker, 2006, pp.236-8). Summary As can be seen from the above individual country analysis, whilst accounting reporting systems may all have similar aims, namely to provide financial information to end users, there are a range of factors that influence and create differences in accounting reporting systems between nations. From an internal viewpoint, the differences are driven primarily by cultural, political and economic factors. Added to these are the influence of the accountancy profession, which is greater in some countries than others, and the domination of state taxation requirements. Externally, individual reporting systems may respond to perceived dominant position of the United States and growing stature of the European Union in international trade. From an investment stance, the growth of share ownership that has resulted from the global expansion of financial markets has also had an effect (Nobes and Parker, 2006, p.6). Lastly, the changing face of commercial organisation because of the continuing globalisation of trade has affected their need for differing accounting reporting systems. As has been seen, multinational corporations require a significantly higher level of control in these areas than do nationally focused organisations. As Nobes and Parker (2006) earlier publications (1980 and 1998) have shown over the years, this has resulted in differing reporting classes of nations, between those who are driven by business or state and who have weak or strong equity markets. Harmonisation Historically the EU opposed international reporting standards, partially out of fear of the US dominance in this area. However when, by the early 1990’s it was shown that EU attempts at harmonisation was failing, it took on board international standards and became the most dominant force for change in this area (Nobel and Parker, 2005, p.105), certainly within its own community. Among the areas that the EU has dominated are the legalisation of enforcement, such as those used to support its 4th and 7th directives and the requirement for all corporations to adhere to international standards. By using EU regulations as a vehicle for this legislation, it is incumbent upon member states to incorporate these within domestic legislation. Although such legislation is not compulsory for multinational organisations for reporting, the EU â€Å"transforms them into EU standards,† (Flowers, 2002, p.273). The EU regulation has met with mixed reactions. Sir David Tweedie (2003, p.15) states that it provides the opportunity to â€Å"unite its [the EU’s][1] many national markets.† However, others state, â€Å"the reality is disparity and muddle† (Amat and Blake, 1993,p.5) The International standards are extensive and aimed to cover all aspects of financial reporting within corporations (Flowers, 2002, p.263). In general, they cover five main areas. These include treatment of assets and revenue; liabilities; accounting for groups; the context within which reporting takes place and disclosure statements (Nobes and Parker, 2000, p.6). In reality, the regulations have the effect of moving accounting away from the historical cost accounting format to a more current fair value system. Currently the international accounting and financial reporting system is subjected to thirty seven different standards (Nobes and Parker, 2006, p.6), although this is likely to change in the future as further harmonisation and clarification is sought. Conclusion Despite IFRS and its joining with US GAAP in 2002, individual nations financial reporting differences remain (Nobes and Parker, 2006, p.19). Attempts to harmonise the EU position across its member states are continuing but, until or unless the influences that attach to individual nations are addressed both internally and nationally, it will be difficult to achieve. As Gregoriou and Gaber’s (2006) publication reveals, internationally there are still numerous accounting systems in place. In the opinion of the author, the relevant national and international regulatory and legal bodies will need to be cognisant of national differences as they seek improvements and further harmonisation of the global accounting reporting systems that currently exist. However, it is apparent from the current direction of international standards that they will lead to the end of individual nations reporting standards and influences (Nobes and Parker, 2006,p.103) References Blake, John and Amat, Oriol (1993). European Accounting. FT Prentice Hall. Choi, Frederick D.S and Meek, Gary K (2005). International Accounting. 5th Ed. FT. Prentice Hall. UK. Feature (2003). IAS Who’s Who – setting the pace. Accountancy Age, UK 4th September 2003, p.15. Flower, John (2001). European Financial Reporting: Adapting to a Changing World. Palgrave Macmillan. UK. Gregoriou, Greg N and Gaber, Mohamed (eds.) (2006) International Accounting: Standards, Regulations, Financial Reporting. Butterworth-Heinemann. UK. Nobes, C. and Parker, R. (2006). Comparative International Accounting. 9th Edition. FT Prentice Hall. UK. Saudagaran, Shahrokh M (2003). International Accounting: A User’s Perspective. 2 Rev. Ed. South Western College Publishing. UK. Sucher, Pat and Kosmala-MacLullich, Katarzyna (2004). A Comparative Analysis of Auditor Independence in Economies in Transition. Institute of Chartered Accountants of Scotland, UK. Tarca, Ann. (2002). Achieving International Harmonisation through Accounting Policy Choice. University of Western Australia – Department of Accounting and Finance. Australia Footnotes [1] Brackets added by author

Life Is A Journey Compare and Contrast Essay

Life is a journey that begins when you are born. Through this journey, we see and hear many things that change the way we think about the people who influence us as well as the world around us. Jack Kerouac’s On the Road, is a great example of the theme â€Å"life is a journey†. This novel is about two characters, Sal Paradise, a young writer, and Dean Moriarty, a wild youth who lives life to the fullest. Together they go all around America; their journeys include traveling through the wilderness, small towns, jungles, and deserts. The Miraculous Journey of Rubin Carter by James S. Hirsch is a story about a boxing legend that is framed by a crooked cop for a murder he didn’t commit. Carter spent twenty-two years of his life in prison for something he didn’t do, but instead of feeling sorry for himself Carter tried to do everything in his power to prove his innocence. He wrote an autobiography in prison, which ultimately helped in bringing out the truth and he would receive his justice. see more:city and village life There are many different themes in On the Road, but life is a journey is the strongest theme in this novel. By reading the title alone this theme is dominant, because Sal and Dean are constantly traveling from one place to another. Sal is a confused person, who can’t decide whether to live a traditional life by settling down and starting a family or to travel around enjoying life like his friend Dean. Dean lives a life free of burden, and responsibility and he seems happy throughout the novel. He is the probably the most interesting character in On the Road because he is essentially what all the other characters in the novel want to be. Dean fascinates Sal, and they become really close friends. They begin a restless journey going back and forth across the country. They go to Denver, California, New Orleans, San Francisco, New York, and then Mexico City. Sal starts off the book as being depressed, gains happiness, confidence, and falls in love at the end. The theme of life is a journey is also a very prominent theme in The Miraculous Journey of Rubin Carter. Carter goes from being a contender for the middleweight boxing crown to jail, charged with murders. The trial was racially biased, because Rubin Carter and John Artis, an acquaintance of Carter’s, were the only black people in the court room, both innocent men were sentenced to life in prison. While in prison, Carter refused to behave like a guilty man by not wearing the prison uniform, or eating prison food,  and refusing to see a parole officer. He wrote an auto-biography entitled The Sixteenth Round: From Number 1 Contender to #45472, with this book he would meet a group of Canadians that would help him become a free man. Carter lost his family, boxing career, and 22 years of his life, but he refused to allow the bitterness overcome him. When Carter was finally released in 1988, he said: â€Å"If I have learned nothing else in life, I’ve learned that bitterness only  consumes the vessel that contains it. And for me to permit bitterness  to control or infect my life in any way whatsoever, would be to allow  those who imprisoned me to take even more than the twenty-two years they’ve already taken. Now, that would make me an accomplice to their crime†¦Ã¢â‚¬  Life is not a still or short-lived event. It is a process of travel, a journey with many ups and downs. The characters in both On the Road and The Miraculous Journey of Rubin Carter went through many different emotions. Both novels had unique journeys through life, with both ending in a positive way.

How Does Spielberg create fear and humour within ‘Jaws’?

The film â€Å"Jaws† was made in 1975 and was the film that brought the director Steven Spielberg his first major success. The film, with Spielberg as director, won three academy awards for editing, sound and original source. Spielberg, as a result of the film, became one of America's youngest multi millionaires. Spielberg was given $7,000,000 to spend as the films budget. This may not seem a large sum of money compared to the sort of money that is spent on films nowadays but, it was a very large sum of money to spend on a film in those days. The film received mostly positive reviews, there was the odd bad review, which was critical of Jaws not being able to make the audience feel sorry for the victims. The film is based on Peter Benchley's best selling novel, in which Jaws centres around the fictional North Atlantic resort island of Amity. A gigantic great white shark terrorizes the island. There are two killings at the beginning of the film, which brings in Matt Hooper, played by Richard Dreyfuss, an ichthyologist and oceanographer that is taken to Amity to help, using his expertise. Later on in the film, Amity's most respected and most feared shark hunter, the enigmatic, vaguely malicious Quint teams up with Matt Hooper and the chief of the Amity Police Department, Brody, to find and kill the enormous shark and save the town from financial disaster. Jaws has one of the best anti-heroes movies have ever seen, Quint played by Robert Shaw is humorous and is frightening all at once. His soliloquy in which he tells the others about the tragic sinking of the USS Indianapolis is a most chilling and unforgettable performance. As well as analysing the storyline and plot, many other aspects of the film should be analysed such as: digetic and non-digetic sound, camera angles and their effects and the use of props and setting. It would be impossible to analyse the entire film in such depth without producing an epic piece of writing, therefore for the purpose of this essay an indepth analysis of the second attack will be used to show how fear and humour are used. John William's had to make the music scary as the shark is not seen at the beginning therefore it needs the music to build suspense. It is instantly recognisable and almost as famous as the music from Physco. One of the reasons the music had to create the idea of the shark effectively was because, obviously Spielberg could not use a real shark. There was a mechanical model of a shark built (it was nicknamed â€Å"Bruce†). It created many problems. â€Å"Bruce† was made of polyurethane, was 24ft long and weighed 11/2 tons. On â€Å"Bruce's† first test, he sank, and on his second, he exploded. An inspection of the shark revealed that the shark was cross-eyed and its jaws would not shut. These problems compelled Spielberg to be more inventive and to hide the shark for as long as he could throughout the movie. The Stravinskian rhythms of John Williams's remarkable score created the idea of a menacing underwater killer. The fear that William's created meant that the horror of the Shark is left to the audience's imagination which is far scarier than anything the most creative special effects department could create. In the second attack, the camera is placed in front of Brody and characters walk in front of the camera, we get an interrupted view of the sea, like Brody does and this creates tension. There is an over the shoulder shot of a girl screaming, this prepares the audience for the attack. There is also digetic sound, such as splashing and the sound of laughter helps to build atmosphere of calm and fun. The close up of the people in the sea and screams build up the tension. The dog owner shouting his dog lets the audience know the shark is around. When we see the stick floating in the sea, that the owner of the dog has thrown, it is confirmed that the dog has been attacked, this builds the fear and tension for the audience as we know the little boy on the lilo is still out at sea. The non-digetic sound is the music and its effect is that we know the music represents the shark, we don't have to see it. The underwater shot also represents the shark with the views of children's legs which creates fear without seeing the shark itself. The climax of the music lets you know the attack will happen. The zoom in on Brody further heightens the fear. The victims are coded, Dog owner wears yellow, boy goes out to sea on yellow lilo and his mother wears a yellow hat. The police chief's nervousness and refusal to go near the water is first seen in comic terms by the islanders, but is gradually vindicated by a slow slippage of menacing imagery- a disappearing dog, an anxious mother and a sudden, gushing fountain of red that signals a fatal attack. This contrast between tension and humour creates a wave-like rollercoaster of emotion for the audience which has the effect of increasing the tension. Overall the film creates a rollercoaster effect, with the humour in the film given the audience a short respite in the tension. Which later further heightens the more tense movements and the attack. This is all done very cleverly because the use of non-digetic sound and shark view camera angles create tension and fear without actually seeing the shark and without seeing the attacks.

The Race Based Affirmative Action - 966 Words

Race-based affirmative action has been challenged by a great deal of objection during the course of it duration. According to its opponents, Affirmative action proves to be inconsistent. Affirmative action based on race increases race consciousness instead of supporting color-blind justice. By giving people special consideration to ensure equality, it contributes to inequality. The constitution of the United States calls for equal treatment, therefore, allowing racial consideration poses a contradiction. Another argument made against affirmative action is that protecting a certain group of people under law puts a stigma on them. Stigmas can lower the standards of accountability students need to perform better. People are then easily led to make assumptions about someone based on their skin color. The person on the receiving end will also develop an inferiority complex by believing they got there with help. It is condescending towards minorities to imply they need special help to succeed. Many opponents believe affirmative action has outlived its usefulness, because the U.S. has progressed into a nation seemingly free of racism. They argue than in turn it is now going too far in the other direction: discriminating against whites. Preferential treatment of the undeserved passes over better-qualified individuals, leading to reverse discrimination. Here the question of preferences comes in to place, is the son of a successful African-American doctor more deservingShow MoreRelatedThe Race Based Affirmative Action1649 Words   |  7 Pagesas race-based affirmative action. Informally called affirmative action, it is a combination of adopted policies that construct an advantage to minority groups, giving them more possibilities to succeed in jobs, education, and other aspects of daily life. 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Bakke, which allowed for the use of race-based preferences as a means ofRead MoreAffirmative Action Is Important For The Future Of The Diversified Generations Of America Essay1641 Words   |  7 Pages Affirmative Action In Martin Luther King’s I Have a Dream Speech, he states â€Å"I look to a day when people will not be judged by the color of their skin, but by the content of their character† for this reason affirmative action in higher education admission should alter for it creates a perpetual racial preference in admission. Affirmative action is controversial due its issue of whether the generation of today should pay for the past injustices done to certain ethnicities. It questions the constitutionalityRead MoreAffirmative Action Should Not Be A Program1540 Words   |  7 Pagesmodern American government and yet is still very active today. 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