1775-1830 Apush Paper

During the early colonial period, indentured servants had filled the role of labor, working primarily in the Chesapeake region in the cultivation of tobacco. However, as the Dutch lost their monopoly on the slave trade, the price of slaves fell, allowing many plantation owners to purchase slaves and encouraging the growth of the slave trade to America. During the Revolutionary War and the decades following, slavery continued to boom, particularly in the South, where the use of slaves in crop cultivation came to dominate the Southern economy. In the North, industry supported the economy, allowing for a decreased need for slave labor. The difference between the economies of the North and South allowed for different levels of importance for slavery in those areas; however, discrimination prevailed throughout the young nation, leading the African-American community of the time to struggle against whites for freedom and civil rights. In the South, the largest contributing factor to the expansion of slavery was the westward growth of America during the early 19th Century. The Louisiana Purchase, signed under Thomas Jefferson, opened millions of acres to settlement encouraging many white southerners to move west into Alabama, Mississippi and Louisiana. These areas with their warm climates encouraged the expansion of the plantation system westward and accounts for the massive growth of slavery in those areas by 1830 seen in the Document C map illustrating the difference in slave concentration of the colonies. Lord Dunmore offered all slaves the opportunity to be free by joining the British military, as explained in his proclamation. The British sought to weaken colonial resistance by the support of the slaves. While many joined the British military to escape slavery, some colonial states offered slaves their freedom if they joined the colonial side after realizing how many slaves were rebelling to the British side. Some free blacks joined the British side because they felt discriminated against and believed they should have the same rights and privileges as whites, as they were denied property rights. In Venture Smith’s â€Å"narrative,† a master consents ted to his salve buying his freedom. Even though the slave could not pay it all in one lump sum, the master allowed him to pay it in â€Å"payments† he paid all he had as the down payment and then earned the rest by fishing and cropping. This example just came to show that not all slave owners were opposed to slaves being free. The Vermont Colonization proposed a 1? contribution from each inhabitant in order to help the society establish colonies on the coast of Africa. The colonies opened the door for emancipation. Some white abolitionists even advocated freeing blacks and relocating them to Africa, as did the American Colonization Society). Between 1790 and 1830, slavery vastly expanded. As slavery decreased in the north, the south more than made up for them due to the production of cotton booming in the south and especially down the Black Belt on the East Coast. Cotton production was already a huge industry in 1790, but it because even bigger when in 1793, the Cotton Gin was invented by a slave of Eli Whitney. The Cotton Gin made separating the cotton from the seeds quicker and easier, making the meticulous work a breeze compared to when it was done by hand. Slavery during the period also grew out of an economic need as the South looked to prosper solely through agricultural means. This meant slavery was simply an economic necessity as huge plantations, particularly those that produced cotton, were heavily labor-intensive. Because of this, slave-owners sought to control their slaves entirely and prevent them from escaping, although some slave holders allowed them to purchase their own freedom, as referred to in Venture Smith’s â€Å"Narrative†. Nonetheless, conditions were harsh leading many slaves to attempt rebellion or escape. In The Confessions of â€Å"Ben,† the document details the plans of one slave rebellion, plotted during Peace time so as to avoid conflict with soldiers or patrols. Rebellions during the period, usually small in scale, were rarely successful in the short term and merely resulted in stricter treatment of slaves, particularly in the Deep South. The harsher the treatment, the more impassioned became anti-slavery rhetoric, particularly in the African-American community. David Walker’s â€Å"Appeal to the Colored Citizens of the World,† shows just how frustrated many had become with the system of slavery, and the determination of the community to free itself through any means. Denmark Vesey was a slave who had bought his freedom and planned what would’ve been the biggest slave rebellion in the United States; however, the Vesey’s conspiracy leaked and he was tried, convicted, and executed. In the North, slavery as a practice was a lost interest as the more industrial economy did not rely upon slave labor for its success. Upper class families often owned one or two slaves to carry on matters of the home, yet the majority of Northerners never owned a slave. That, however, did not mean free blacks received equal rights or good treatment in the North. Paul Cuffe’s Petition and Prince Hall’s Masonic Movement both point out the denial of rights to free blacks, as well as the harsh racism that prevailed throughout the region. Blacks were not allowed to vote, and were often paid less for the same jobs as whites. However, some in the North took up the issue of discrimination looking for ways to solve the struggles of the African American community. Plans for colonization of Africa by free blacks and former slaves were supports by some in the North such as the Vermont Colonization Society discussed in Document H; however, movements like this never picked up wide support and, in the end, amounted to little. During the late 18th century, the 2nd Great Awakening began as the second period of religious revival that extended into the antebellum period. Bishop Richard Allen was the founder of the African American Methodist Episcopal (AME) Church. Allen was granted the title of the first bishop for his hope offering of the religion given to the Black community. In the picture of Document D, an AME meeting is taking place in Philadelphia. Free Blacks often celebrated their freedom, especially since their church was the first independent black domination in the US. Many Northern Whites plead Black causes, turning into abolitionists. Free Blacks were gracious to Whites who worked hard to Improve African conditions. Most White abolitionists were great supporters of the American Colonization Society in order to send them back to their homes in Africa. While some Whites were helpful, others were discriminate like those in Boston, were Black’s lives were endangered due to hate as described in Prince Hall’s Masonic Movement. Disfranchisement gave the right to vote to Blacks in the North where their votes would’ve usually counted as less effective or completely ineffective. Although some slaves were able to buy their freedom or escape to the North, slavery as a practice boomed between 1775 and 1830. The westward expansion of America and growth of the plantation system required a large number of slaves to support the agrarian economy. Free blacks were not spared harsh racism and discrimination, leading many African Americans to campaign for both the freedom of their people in the South and their own personal liberties at home.

Report

David Chicago, special thanks for believing in this project from the start to this far. Cannot forget my second supervisor, Mr.. Sammie. You have been a great role model to me throughout my course. Thank you for your support. I bestow your guidance and encouragement above and beyond the call of duty. I'm indebted to my family for all their support. May the grace of the Lord Jesus be with you, my love to all of you in Christ Jesus, Amen. Very special thanks also to all my classmates and my friends Pascal, Antonym and Denis for expert advice and ‘the cold hard truth' over the project idea.Abstract The way notices are being communicated in various organizations is turning digital as opposed to the traditional method of sticking posters all-over. This is implemented best with the use of the thriving mobile technology where authorized people can receive notices in their mobile phones via Short Message Service (SMS), email or notifications on their social network accounts. However, a great number of organizations have not yet realized this application of technology and are still working on traditional platforms such as posters, messengers etc.This is largely because of lack of a platform that meets the needs of both organizations as well as individuals with regard to communication of notices. Also, in most of these organizations, the notice board system(s) has had various problems such as: congestion of outdated information such that one cannot locate useful information easily; some notices are plucked down/removed before every intended person has had a chance to read them etc.This project aims at offering a solution to overcome the current desperate approaches through developing an electronic notice board system to help organizations such as Mom university communicate their notices effectively. The distinctive features of the end-system will convey the deployment of CIT and its implications within organizations such as Mom University. The following, among othe r objectives were adopted for the reject: analyze the current notice board system(s), identify the challenges in communication of notices, and develop SMS, email, and later social networks- driven, highly customizable e-notice board platform for mass use.The project was significant to Mom University, other organizations and the general public, because based on literature review, only a few organizations in the world such as Distillates of Nigeria and Firepower Ministries International (FM) in the Northeast of America; have implemented this technology in regard to communication of notices. Research was based on a case study in Mom University Main Campus (MUMS), School of Information Sciences. This case study has been chosen because within MUMS, all schools, clubs and other groups of people use posters or banners in order to communicate notices to their members.The study will target around 50 respondents of which a sample size of 15 was included in the study. Simple random sampling an d judgmental strategy methods were used; Main tools of data collection included interviews questionnaires and observations. The selection of these tools are preferred because they will guide the nature of data to be collected, mime availability as well as guiding the objectives of the study. Data collected was examined, categorized and tabulated into various frequency tables and percentages to help in the analysis of information. REPORT Make up is normally used by women but also it can be used by men as well. Of course, this applies to different ‘policies' that every country has. Culture, civilization, tradition, customs and religion, to name just a few. For instance, men in countries like Greece do not tend to wear make up, unlike other countries in which the male population is more open-minded and cultured. France and Italy are examples of countries in which men usually wear make up. Beauty is a personal issue and subject to different tastes. However, every man yearns seduction, passion, romance, beauty and love.For this reason, here must be a high-end make up product that will be used only from men. Market presents a lack nowadays in high end products that apply to the beauty of men and this result in the launch of a prestigious new make up devoted to the male population Fashion industry is one of the most interesting ones. Fashion houses come always with extravagant and attractive ideas in order to lure co nsumers. One of the most luxurious and best selling products that nearly every fashion house has to display is the make up.Make up is used mostly by women, but not anymore. Channel is going to launch an amazing make up only for men. It will be perfect and for sure a great success story as the first make up used only by men appears to make a huge dream come true for the men around the world. Channel Home is a great make up only for male consumers around the world. Inspired by the passion for freedom of Gabrielle Channel, the Channel Makeup Creation Studio has designed Channel Home, a new spirit of makeup that is simple and flawless at the same time.Free like a breath of fresh air and spontaneous like the perfect getaway. Each man's intuition guides the brush as it sweeps across the face to create a personalized makeup result intensified with each sweep f the brush. Its five luminous and natural shades reveal an amazing make up result. Channel Home is recognized from its ultra-protect ive formula, enriched with cotton flower and white rose plant cells that become one with the skin. It is gentle on all skin types, even the most sensitive.The make up Channel Home is going to include in its beautiful package, the glow make up foundation as well as a natural professional mini kabuki blush that promises exceptional results just like you have your own make up artist on your home. The first Channel Home ever created, reveals the healthy glow of each male ND provides a sensation of lightness, well-being and freshness. The mini kabuki blush is going to be a half-moon powder brush made of 100% natural hair which definitely makes the application look more sublime and give it a professional look as well to the face of the elegant male.Moreover, Channel Home features an iconic Channel compact case that promises that the elegant male population will simply love it. Its big mirror, with a larger inclination angle, and its powder brush make for an easier application. Coco Channe l once said ‘In order to be irreplaceable, one must always be different room the others' and this make up is exactly for those men who always try and are at the top of the world and who always seek new ways of impressing people and themselves as well. It is for those who take it for granted that real beauty comes from inside and derives from a very special individuality.Channel Home is going to be in a beautiful package seducing every male and tempting him from the first minute with its immaculate package. This package is going to have at the top of it, the logo of Coco Channel, a fashion house that knows better than anyone else what elegance and free style mean, due to the agenda Of its founder Gabrielle Channel. As the other products of Coco Channel that are globally being sold, Channel Home make up will be put in a gorgeous white bag with black letters that will write the fashion house's name with capital letters.Channel Home foundation will be oval in shape, with the logo at the top and also the mini kabuki blush will bring the logo of the fashion house at the top and the name of the make up at its bottom. Packaging of all the make up products Channel Home will take place in France and they will be made there as well. Channel Home will be an exclusive product for hoses few around the world. Such exclusivity leads to a price that brings the number of two hundred Euros . If course this price might differ from a country to another one and it might be subject of different taxes and VAT that apply to the products.As it concerns the locations that the demanding men will be able to find the ultra and brand new Channel make up, they can be found on the boutiques of Channel around the globe in big cities, renowned resorts and fashion capitals. Manhattan, London, Paris, Milan, Rome, Churchgoer 1 850 and many more. Moreover, it will be offered the possibility f distribution of the product to the place of their customers' choice. More specifically, men will be a ble to order this magnificent foundation either from the official website of Channel or by contacting the most convenient to them, store in order to arrange a delivery at their home.That, surely promises more orders of the make up and gives the possibility to its customers to have their foundation arrived at their easiness and comfort to their place. Channel is a fashion house synonymous of luxury and style. The new Channel Home make up is going to be promoted through seductive and beautiful immemorial. Those commercials will be viewed at the television and Of course through the official website of the house. The advertisement campaign will include a new fresh man beautiful and elegant that will demonstrate the product.The plot of the campaign is going to include a man that its character is always to defy the normal nature; he is incomparable and invariably seeks new ways of transforming himself in someone better and even more unique. He is falling in love with a photographer, with whom they meet under a hot romantic late evening in Proportion, the most picturesque place in Italy. They meet at Splendid Hotel, and they share passionate moments and till the times goes by, the photographer suggests to his new lover to follow him to the beach. They kiss under the moon, and the moon says ‘CHANNEL FOREVER'.Then they make a stroll down the amazingly gorgeous piazza at midnight. The kiss again in a more passionate way outside of the Channel boutique. The clock says that it is twelve o'clock when the street is becoming wider and wider when millions of men show up with the new Channel Home make up in their hands. The advertisement will close with a panoramic view of Proportion as seductive as it can be at midnight while the ocular men will take a bath nude at the rocky beach at night in a very provocative way kissing each other's bodies.The advertisement will be very provocative and sensual at the same time.. Other promotional activities will include hiring the be st actors and actresses in order to display the new foundation yet at the most provocative and beautiful at the same time way. The locations that the campaign will take place, are Cannes, Staten Cap Ferret Proportion and Paris during a hot August evening. Addressing the issue of competition, fashion houses are renowned from its customers around the world for their make up.For example the Parisian fashion house of Christian Dior haste launched a new foundation, very luxurious and with the most immaculate look than it has ever before proposed. Of course, this powder can be used both from women and men for sheer professional look just like feeling the catcalling spirit. Another example responds to La Prairie, which is getting ready to launch also a new make up that will be made of the finest ingredients that make it perfect and smooth. However, Channel Home is the first make up only for men. That means that is convenient, fresh, easy-to- wear and suitable for all type of skins of men. Report David Chicago, special thanks for believing in this project from the start to this far. Cannot forget my second supervisor, Mr.. Sammie. You have been a great role model to me throughout my course. Thank you for your support. I bestow your guidance and encouragement above and beyond the call of duty. I'm indebted to my family for all their support. May the grace of the Lord Jesus be with you, my love to all of you in Christ Jesus, Amen. Very special thanks also to all my classmates and my friends Pascal, Antonym and Denis for expert advice and ‘the cold hard truth' over the project idea.Abstract The way notices are being communicated in various organizations is turning digital as opposed to the traditional method of sticking posters all-over. This is implemented best with the use of the thriving mobile technology where authorized people can receive notices in their mobile phones via Short Message Service (SMS), email or notifications on their social network accounts. However, a great number of organizations have not yet realized this application of technology and are still working on traditional platforms such as posters, messengers etc.This is largely because of lack of a platform that meets the needs of both organizations as well as individuals with regard to communication of notices. Also, in most of these organizations, the notice board system(s) has had various problems such as: congestion of outdated information such that one cannot locate useful information easily; some notices are plucked down/removed before every intended person has had a chance to read them etc.This project aims at offering a solution to overcome the current desperate approaches through developing an electronic notice board system to help organizations such as Mom university communicate their notices effectively. The distinctive features of the end-system will convey the deployment of CIT and its implications within organizations such as Mom University. The following, among othe r objectives were adopted for the reject: analyze the current notice board system(s), identify the challenges in communication of notices, and develop SMS, email, and later social networks- driven, highly customizable e-notice board platform for mass use.The project was significant to Mom University, other organizations and the general public, because based on literature review, only a few organizations in the world such as Distillates of Nigeria and Firepower Ministries International (FM) in the Northeast of America; have implemented this technology in regard to communication of notices. Research was based on a case study in Mom University Main Campus (MUMS), School of Information Sciences. This case study has been chosen because within MUMS, all schools, clubs and other groups of people use posters or banners in order to communicate notices to their members.The study will target around 50 respondents of which a sample size of 15 was included in the study. Simple random sampling an d judgmental strategy methods were used; Main tools of data collection included interviews questionnaires and observations. The selection of these tools are preferred because they will guide the nature of data to be collected, mime availability as well as guiding the objectives of the study. Data collected was examined, categorized and tabulated into various frequency tables and percentages to help in the analysis of information.

Underlie Essay

What values underlie your desire to help others? The value that I feel that underlies me to help others Is my ability to put people first, as In being able to put my feeling aside so I would be willing to be there for them. For example my father was dating a woman that I felt was a woman after his pocket, she lied a lot and was a fake.But besides how I felt about her my father loved her and he new how I felt about her, but I stood by him and was respecting his wishes. Now If she was putting him In harm's way then I would have to step up and something. 2. Which client behaviors would you have trouble accepting? I would have a hard time accepting a mother who has abounded her child for their to have a child in their lives to give them love and support.This is very personal to me, as a child left on the front door of their father's house with a white trash bag by y mother at the age of 11 is very hard to understand especially since I am a mother now and there is no chance I could do tha t to my own child. 3. What would you like to accomplish in human services? I would like to accomplish a lot in human service; first I would like to help as many children as I can, give them a good home with a happy family. Being able to make a person or child smile is my main goal, help them in their lives in any way I can.My main mission is to be there for the worst and turn that situation upside down into a better situation. 4. How do you go about solving personal problems? Solving the problem is based on the situation, one thing I always follow is get all of the facts, hear both sides of the stories. But once you have lied and crossed me, it is hard to build my trust back. Solving personal problems is hard at times but there is always a solution to a problem so I never give up until I find that answer.

FITT principle Assignment Example | Topics and Well Written Essays - 250 words

FITT principle - Assignment Example Cardiovascular fitness however, involves activities like walking, biking, skating, jogging as well as rowing. These activities in turns strengthen the heart and lungs of human being and hence; the muscles become more efficient due to availability of enough oxygen. In addition, the activities involved during cardiovascular fitness increases the amount of blood pumped per heartbeat hence; lowering resting heart rate up to an average of 72 BPM. Normal functioning and working of the heart depends on the resting heart rate and when it is low it enable the heart to function well and that why Cardiovascular fitness becomes an essential component of life (Dennis, McCully and Juris, 13-19.). Nevertheless, during cardiovascular fitness process, Aerobics which is an exercise under the process results into long term activity usually termed as cardiovascular endurance. This term is also known as cardio-respiratory endurance and it is the ability of the body of a human being is able to work continuously for a given absolute time frame. The practitioners however, have availed that cardio-respiratory endurance increases ones chances of living longer here on earth since it is a channel of healthier life. In addition, when one fails to engage into cardiovascular fitness, he or she may be affected by cardiovascular diseases such as type2 diabetes and obesity. In adhering to the health principle, one needs to understand the importance of FITT principles which brings about benefits to the health of your heart. The table below illustrates different FITT principles that give us an overview as far as the issue of body health is concerned. It is standardized that maximum cardiovascular benefits are accomplished when one engages into an exercise three to five times per week. This leads to improvement of general fitness but at times one may be engaged

HOW DID THE FINANCIAL CRISIS IMPACT THE IMAGE OF SWISS BANKING Research Paper

HOW DID THE FINANCIAL CRISIS IMPACT THE IMAGE OF SWISS BANKING - Research Paper Example Currently, the financial uncertainty in the zone of the euro is an intensive importance to the Swiss banking sector. While the banking system cannot influence improvements in the area of euro, they can react in a resolute and systematically to reduce the negative reputation of the nation, (International Labor Office, 2011). Swiss banking systems are distinguished by their privacy, stability and preservation of their assets and key information. The Swiss banking sector has earned a global reputation for offering advanced and prudent private banking services. In fact, all the banks must be approved by SFG (Swiss Federal government) via its banking revenue to conduct business. Approximately 5.9% of the workforce and more that 195 thousand workers are hired by the financial sector of Switzerland. Similarly, key Swiss banks hire thousands of staff globally. The Swiss financial department amounts a key subsidiary impact on other financial opportunities of the nation. Unfortunately, with the current financial upturn underway, the secrecy of the bank is crumbling. In fact, the private banking of Switzerland may never function as it used to function. This is because there is intensive pressure from the United States of America and the EU demanding worldwide automatic exchange of information. Yet the United States and England who control tax havens including Delaware and Cayman, should also take part in information exchange. Currently, lobbyists and Swiss bankers are unsure about the stability of their banks and economy in the near future. There is an anticipated fear of loss of jobs, shrinking salaries and wages and the various francs billions that are feared to flow out the banking system in the future years, to areas such as Delaware state of US and Singapore. This is expected to have inflicted negative impacts on the banking system. For instance, The Swiss

Strategic management practise Assignment Example | Topics and Well Written Essays - 5000 words - 1

Strategic management practise - Assignment Example The purpose of this report is to conduct a strategic audit of a real-life organization and on the basis of strategic issues being faced by the organization, the goals, actions and key elements of performance management system to develop strategy are discussed in this organizational context. The report has four major sections, wherein the first section, the strategic issues are identified by employing a strategic audit. The strategic analysis is performed with the help of some strategic tools, such as PESTEL Analysis, SWOT Analysis, and Porter’s five forces model. Then to address these issues, the goals are set in the context of the organization in the second section. Thirdly, the actions are recommended which the organization should take. A strategy statement is also summarized in this regard. In the last section, the key elements of the performance management system are elaborated, which are important to develop the strategy for the organization. To address the purpose of the report, FedEx Corporation is selected. The FedEx Corporation was originated in 1971 by Frederick Smith, where its previous name was Federal Express, centered in Little Rock, Arkansas, and headquartered in Memphis, Tenn. The founder’s business visions have been esteemed all over the years, who always concentrated on providing superior customer services than rivals. During the start of the company, after fronting a number of funding problems, the company struggled and strived for its survival. The company entered into the initial public offerings in 1998, and its renowned itself as the name of FedEx Corporation in 2000 (FedEx Co., 2014). The FedEx Corporation is involved in delivery and shipping services mainly, and also it has developed a portfolio of business. It delivers different services to the different segments of the customers, which are business consulting services or support solutions, logistics services, e-commerce, and mainly

Moises Silva's A Case for Calvinistic Hermeneutics Research Paper

Moises Silva's A Case for Calvinistic Hermeneutics - Research Paper Example According to Moises, the Calvinistic hermeneutics is an expression of the interpretation from the Calvinists. The Calvinists have their interpretation in accordance to the intended message from the historical writers, which is acceptable and understood. The Calvinists have their own theories, principles and methods that are entirely used in expressing their interpretation of the scriptures. The Calvinists indulge such methods, principles and studies to ensure they come out with the best interpretation of the Bible.   This is an acceptable standard that is used worldwide in their quest for a universal interpretation that is devoid of distorted information.   This shows that the Calvinists have their own unique way of interpreting the Bible, which is acceptable in their own fraternity. Therefore, the use of other principles and methods in interpreting the Bible would not be acceptable by the Calvinists.   Moises insists that this is the root of a difference in some of the interpr etations in scriptures. Different fraternities have their own form of interpreting the Bible, which may not be acceptable with other fraternities.Moises states that all Christians in the world have their unique way of interpreting the Bible and scriptures. This depends on the factors that are respected by the Christians, and theory of unending faith to believe in the scriptures. This is an indication that Christians might have the same reading but have a different interpretation.... Therefore, the use of other principles and methods in interpreting the Bible would not be acceptable by the Calvinists. Moises insists that this is the root of a difference in some of the interpretations in scriptures. Different fraternities have their own form of interpreting the Bible, which may not be acceptable with other fraternities. Moises states that all Christians in the world have their unique way of interpreting the Bible and scriptures. This depends on the factors that are respected by the Christians, and theory of unending faith to believe in the scriptures. This is an indication that Christians might have the same reading but have a different interpretation, depending on their understanding of the scriptures. Comprehending the scriptures, therefore, depends on the Christian individual and the various values that are inclined to one’s faith in believing the scriptures. Some biblical texts have an insight while others have a deeper meaning. The meanings vary from C hristian to Christian, depending on the focal point and view of the information embedded in the scriptures. Some Christians only understand the outright meaning of a scripture and only take such information to use in their daily life. However, stout Christians will have a deeper and insightful reasoning from a scripture.3 This indicates that the two types of Christians read the same scripture but will denote a different understanding. This gives a difference in the hermeneutic expression, though it is in the same context. Therefore, focus on such would be a vital factor in understanding Moises’ Calvinistic hermeneutics. According to Moises, there are a number of Christians that have their own difference in interpretation the scriptures. Though they may have the

A full e-marketing report (including a plan for future activities) for Essay - 3

A full e-marketing report (including a plan for future activities) for The in thing - Essay Example The business is organized as a strategic business unit, one such strategic business unit is serving the households (being a Business to Customer business), while the other strategic business unit is acting as a distributor to other retailers and specialty stores (Business to Business). Both the business units differentiate themselves from their competitors through a very efficient order delivery system. To augment this are feature of the business are services like: informing retailers about the most in demand toy brand, allowing them to make advance order with charging them, not even in the case of cancellation of booking. Both the business units are organized in a way that allows them to be nimble and flexible in this volatile and uncertain marketplace. This marketing plan is being developed to increase the company’s customer base through analyzing the current discrepancies in the e-marketing mix of the company and suggesting the tools based on the assumption that they would be apt for this form of the business. Not only are the suggestions focused on adding new marking tools in the mix but also are aimed at removing redundant and obsolete market channels for the mix. The aim is to utilize every ounce of a marketing channels potential. Utilization in this context depends upon the number of customers the website is able to attract and more importantly retain. Retention is actually the real objective as it would lead to the creation of brand equity and brand loyalty. In this plan the company has been recommended to outsource its in-house website development and maintenance function, and focus on its core competencies. The company for which this marketing plan is being made is â€Å"The in Thing†. This business was founded in the year 2007, and is a private enterprise. The company operates in Accrington, Lancashire, United Kingdom with 25 employees. It has a strategic business unit by the name of â€Å"I want I want†, this business unit

Give your reaction to the story, your impression of the story, how it Essay - 1

Give your reaction to the story, your impression of the story, how it relates to your life, compare it to another story, or anything--as long as it involves an assigned story you read - Essay Example â€Å"The Rime† and â€Å"Ode† use vibrant imagery, where for â€Å"The Rime,† it contributes to the effectiveness of the plot in depicting scintillating events and characters, while for â€Å"Ode,† it underscores the â€Å"natural† essence of insight. When Coleridge says: â€Å"As idle as a painted ship/Upon a painted ocean,† this image is quite fitting to the situation of the sailors, not just as an effective â€Å"picture† of what is occurring, but as a representation of their hopelessness. â€Å"Ode† employs numerous elemental imagery, such as sun, moon, mountains, and flowers. They are natural and seem simple at first, but they are also viewed as â€Å"grand† examples of nature that implicate the religious theme of â€Å"remembering† the natural nature of â€Å"remembering† and they are connected to the raw and natural dispositions of children, whom Wordsworth attests as the bosom of meaning and a sourc e of true insight. Irony is one of the most interesting figures of speech in literature and Coleridge and Wordsworths apt use of it has made their works more intellectually stimulating. These lines demonstrate the irony of being surrounded by water and yet suffering from thirst in â€Å"The Rime†: â€Å"Water, water, every where,/ Nor any drop to drink† (Coleridge). It is similar to being surrounded by food, but not being able to eat them because they are poisoned. Situational irony is also present in how the mariner lives on, when he is the main reason that his co-crew members died. Nevertheless, â€Å"The Rime† shows that life is not better than death if it is cursed to be filled with guilt. â€Å"Ode† applies irony when it says that celestial knowledge is only held during childhood, instead of being learned throughout adulthood. â€Å"Heavens† (Wordsworth 67) knowledge submerges into a process of â€Å"forgetting† (Wordsworth 59) and it is only through â₠¬Å"remembering† (Wordsworth 59) that people can regain true insight about life. These poem share religious

Thank you for Smoking Essay Example | Topics and Well Written Essays - 500 words

Thank you for Smoking - Essay Example The film depicts Mr Nick Naylor’s dilemma in lobbying on behalf of cigarettes as Big Tobacco’s chief spokesperson using cunning tactics and trying to be a positive model for his son aged 12 years at the same time. This film tracks the ups and downs of the Washington lobbyist who is constantly on the hunt for new and inventive ways of rebranding the ‘cancer sticks’ for public consumption and it is set in the period soon after Big Tobacco had started cutting checks for its sick and dying former customers. The film has a well-scripted story line that is easy to follow because events unfold with a lot of easiness and actions of characters are equally justifiable through logical sequences of counteractive action-reaction sequence. The characters narrate the story amid pitches of grim humour that is well enmeshed in the dialogues and the superb delivery of key lines that creates memorable moments in the film. The film also makes a good display in terms of casting of the lead role because Aaron Eckhart is able to deliver by showing both extremes of his usual character types, to turn his ingratiating smile into a leer, and to charm even as he repels. Mr Reitman keeps the character moving so fast that there is very little time for contemplation and just as you are about to start putting a finger on the character and his tar-black heart, he is already flown out of the door.

Consumer Mathmatics and Statistics Assignment Example | Topics and Well Written Essays - 500 words

Consumer Mathmatics and Statistics - Assignment Example On the first look, we may say that the claim would be true and we are more likely to believe on it. But, we should also consider that the researcher is implying a connection between Vitamin E being an antioxidant and that it may help fight cancer and heart disease. That is a faulty connection. Noticeably, the use of the word â€Å"might† reduces the ability of the claim to be a 100% true. For we know, using words such as â€Å"may† or â€Å"might†, does not guarantee or assure us that a result will always follow. The researcher has not established a correction connection, thus, used the statistics incorrectly, specifically implied connection mistake was committed (Statistics, nd). To address the problem, the researcher must avoid using words that would suggest a doubt to the readers. Another misuse of statistics is called suspect samples. To illustrate this, let us consider a statement made by an author in a recent article, claiming that 71% of adults do not use sunscreen. Determining the correct sample size and correct sampling method is one of the crucial parts of doing statistics. The previous statement is quite misleading since the sample used was not declared or where did the sample has came from was not stated. If these 71% of the adults are from the North Pole, which there is no enough sunlight for nearly four months, then that would be true. However, the conclusion would not be correct since those adults do not represent the whole number of adults in the US or in the world. Or, if the samples were from countries like Saudi Arabia, the Middle East or regions experiencing a hot climate and direct sunlight, the results would have been different. That is, we can conclude that most adults are using sunscreen. In eliminating the mistake, the researcher should present a data or report that the readers can conclude that the samples are really representative of the population being studied, or indicate a reliable source of the information

Sony China Market Segmentation Essay Example for Free

Sony China Market Segmentation Essay Sony VAIO is the best computer that serves the needs of every customer and is not comparable at all. From the conducted 760 surveys, 18 percent are grouped in the segment of entertainment lovers. Then 88 percent of all the entertainment lovers plan to by a laptop within the next 12 months, according to Exhibit 8. Therefore, there are approximately 120 entertainment lovers likely to purchase a laptop within a year, of who about 8 would buy a Sony. In the Clues report there is an equally distribution across segments, although the problem is that the sample size is not sufficiently large and the gap between the last column of each segment is not obvious enough, which may make comparison more difficult to conduct. For the Compass report, the advantage is that the sample size is good and diversity of respondents is taken into account. There are clear gaps between the final results of each segment. However, the disadvantage is the bound for segmentation is unclear, which can cause confusion in selecting target segment. Mr. Lopez, as your market strategy is focused on the current loyalty and interest in Sony, the target of segmentation is to retain existing customers while at the same time grow the share of customers Sony’s products. Therefore, we believe that Sony should segment the market from a global perspective. Consequently, the Compass report, which segmented the market by purchase motivations, would be a better foundation under this marketing strategy because it involved a much larger base of respondents from various countries and regions of the world. It took much more diversified factors into the investigation of motivations behind buying decisions, which offered a crucial facilitation to the company to expand its foreign markets. With reference to the Compass study data in China shown in table 2, the best segments to be targeted are Techonosocializers, performance seekers and status focused customers, as the probability of purchasing a Sony computer within the next 12 months by these segments are relatively high than the remaining three segments. The motivations of buying decisions made by the three segments are to capture information from multimedia access, to facilitate online social networking and to reflect the social status of an individual. These motivations can be best served by Sony brand.

E Commerce On Marketing Strategy Of Hotel Industry Marketing Essay

E Commerce On Marketing Strategy Of Hotel Industry Marketing Essay E-commerce is defined as the complete set of process that supports business activities in 1970s and 1980s; this would also have involved information analysis. The growth and acceptance of credit cards, automated teller machine (ATM) and telephone banking in 1980s were also forms of e commerce. The web first become well known among general public in 1994 and it took four years for security protocols (like HTTPS) to become sufficient developed and widely deployed. E commerce starts its relations with hotel in twenty first century, which was very different and complex than before. This way of business attract the hotel also for upgrading their business and here the marketing strategies of hotel industry become changed. Direct link with the customers through e commerce gave ideas to the hotel industry to change the customers expectations like when, how they want their needs and what is the budget of the customers for their product (rooms). The usual expectation of the hotels is that e co mmerce promotes friction-free-capitalism (CF. [Gates 1995]), with distribution cost reduced. It is easy to see that how this can happen, as the older communication system such as the post office, telegraph, telephone and the fax have all served but the cheapest, easiest, and time reduction way for the hotel revenue is e commerce. Many hotels have registration and payment done online. By the e commerce a customer can select the hotel, days and type of rooms from those automatically listed as available. Also hotels can order their supplies from companies that have e commerce services available. It also help the customers to choose their needs without thinking of time duration weather it is day or night at anytime. (www.school-for-champions.com) Although we all would likely agree that a balanced distribution strategy, which leverages both direct and indirect channels, including third-party sites and the GDS, is the best solution to optimize hotel revenue, if we will focus on the advantages of direct distribution. Specifically, we will look at how direct distribution is empowering hotels like never before to drive demand, generate profitable business, and maximize ROI for owners, regardless of the affiliation they may choose. Here is just one example of the power of the Internet to level the playing field across hotels of all types. What do the Royal Crown, Sofitel Brussels, Hotel Amigo and Hotel Metro pole have in common? They are luxury properties. They are located here in Brussels. They have different brand promises to their guests. They include an independent, a branded property, and representation company hotel. What they all have in common is that each of these hotels is placed on page 1 of Googles search results when s earching for Brussels luxury hotel. They are on the first page of a popular European OTA, Lastminute.com. And they are listed as a preferred placement on the GDS. (www.hospitalitynet.org) So, the Internet is an equalizer. Hotels can compete at previously unattainable levels. Now, no matter what the distribution strategy or marketing affiliation, hotels can compete effectively across all distribution channels. What this new playing field has done is give control for all channels of distribution back to hotels. In the excitement over the Internet as a new distribution tool, hotels unintentionally relinquished too much control of their bookings to third parties. With direct distribution, hotels can take back control of their pricing, their brand identity, their promise to guests, and their relationship with the customer. Most importantly, direct distribution allows hotels to take back control of profitability. To understand where the marketing strategy is leading in hotel industry by e commerce there is an example. In yesterdays model, hotels entrusted others to do their bookings. In Europes fragmented hotel industry there is not any coordinated effort for its distribution. Here, the mostly independent and small hotels are less than 30 percent represented in the Global Distribution Systems. The travel agents and tour operators were the lifeline to most hotels. In this model, the consumer had to use the travel agent and tour operators access to hotel information to make informed decisions, as there was little information available directly to the consumers. For those that did decide to expand their reach through electronic distribution systems, the Global Distribution Systems were the only alternative. In this model, the Brands provided the much-needed visibility. It gave hotels an identity, a way to be recognized. For the consumer, the Brand delivered a level of comfort. It was a pledge to the customer to deliver THE SAME as they traveled to unfamiliar territory. There were no travel- blogs or other review sites. In yesterdays model, the stars system was THE hotel review system that proved the level of Quality. Some hotels did see the Web as an opportunity to present their selves online, displaying information pages about their hotel, more like an online brochure than an e-commerce site. This while some Travel agents did embrace e-commerce and ingeniously moved their models online with dramatically increased inventories, promising mass volume, but at the cost of profitability for hotels. (www.hospitalityebusiness.com) Things are changing as it is mentioned before and it is crucial for hotels to stay abreast of the market. If they dont, their long-term success might be jeopardized by increasing and intensified competition. Hotels who do not diversify by leveraging the multiple channels can find themselves in situations that parallel the 70s in Spain, where tour operators dictated the room rates. The Center for Regional and Tourism Research reported that in Europe online hotel room sales increased by as much as 34 percent from 2004 to 2005 and reached over 25 billion in Europe in 2005. A further increase of about 25 percent during 2006 is expected. 120 million consumers are online across Germany, the UK, Italy, France, and Spain, according to Forrester Research. Broadband has become widely available, and prices have dropped dramatically. Phocus Wright statistics released last days predict that almost 40% of hotel booking in Europe will be booked online by 2008. Forrester, also points out that TWO of the TOP THREE most popular online activities for all users are travel related-researching hotel for holiday destinations and preparing booking online. (www.hospitalitynet.org) These changes cannot be ignored. Consumer behavior is changing and hotels need to adapt their relationships to reflect these changes, or be left behind. If we will focus we can say the e-commerce does appear to be leveling the playing field, and its transparency seems to be dictating the need for new distribution models. Now Why would a hotel encourage its customers to buy via the intermediary for less when it means even less yield for them? The Intercontinental Hotel Group, who was among the first to implement Best Rate Guarantees, even went so far as to implement a code of conduct and certification program for partner intermediaries. The hotel group eventually withdrew its inventory from Expedia and Hotels.com. Not surprisingly, then, we see why many hotels are moving to a consistent online pricing policy a nd have made their own web site top priority. In 2005, European direct travel suppliers booked almost TWICE as much business as the intermediaries with 66% of travel sales. (www.hospitalitynet.org) The Internets capabilities have matured to the point that it really is changing the way they do business. And so a new direct distribution model has emerged. This change in the online marketplace is not only changing how consumers shop, it is influencing what they shop for. Lets see what this means to competition for a couple sample markets. In London, where all parties are growing, independent hotels have had a growth of 21.3 percent, leading to revenue growth of 19.2 percent-well above the market average. Independents have been able to increase their ADR by 2 percent year-over-year, which has allowed them to see increases in revenue of nearly 20 percent. Reservations also grew for this segment, illustrating that independents can command the high price for the business. Independent hotels are also making gains in Paris. Independents saw an increase in bookings of 12.7 percent, leading to revenue growth of almost 10 percent. They are also seeing some other interesting trends in the Paris market. Independent hotels are commanding a $100 premium on their ADR as compared to the branded hotels in this market. While independents have taken small increases year-over-year to maintain this high ADR, branded hotels maintained their year-over-year ADR and experienced a loss in bookings and revenue. This data, from Travel CLICKs pr oprietary database, shows that independents can in fact compete with the brands today. (www.hospitalityebusiness.com) Indeed hotels have many choices. The choice of direct or indirect distribution is often related to brand affiliation and many times they go hand in hand. It is a business decision whether to go independent or fly a brand flag a decision that includes distribution capability, marketing, management expertise, and more that all together translate into a ROI. Recently, The Righa Royale, The Greenbrier, Grand American, and Grand Bohemian Hotel are just a few of the hotels that have left brand affiliations to go solo. Now the de-branding phenomenon is making its way to Europe. For example, here in Brussels, the Royal Crown Hotel recently de-branded. A brand is the product of experiences and is much more than a name or a logo. A brand is a pledge to consumers to deliver consistency in an effort to meet expectations. (www.hospitalityebusiness.com) Franchise/management company fees do, however, represent one of the largest operating expenses for branded hotels. When we look at the average GDS fees, we come to a sample reservation cost of $25; the average OTA reservation cost is $33. And a direct booking through Web site will cost only $7.50 in this scenario. These high fees can be over 10% of room revenue, which is as significant as having a  ¼ share partner! (www.hospitalitynet.org) Again, we come to the same conclusion. With a level playing field, direct distribution will yield hotels higher profits than third-party bookings. In the new model, every customer counts. It should be no surprise that positive consumer reviews have helped increases sales on Amazon.com and eBay for years and now are doing the same for Travel city, Expedia, and Sheraton. Today there are Central Reservation Systems and enhanced web booking engines that help hotels merchandise and differentiate their properties. New content management solutions help manage and distribute rich digital content including photos, video, room plans, and other brand-defining elements that need consistency across all channels. Today channel management solutions can quickly and easily manage the ever-increasing number of channels including GDS and OTA Web sites through a single user interface. All this, together with real time market based Competitive Intelligence, makes hoteliers informed and in charge of their distribution. In fact, those who have taken control of their destiny are being rewarded with higher revenues. Now that everything is so connected there is consistent 2-way communication. A wealth of market intelligence enables hoteliers to make even more informed decisions on their distribution and marketing strategies. And CRM-like applications keep hotels in touch wi th their most important assets their customers. Another way of e-commerce is Search engine marketing, which is an essential component of the hotel direct online distribution strategy. Almost 85 percent of Internet users rely on search engines such as Google, Yahoo and MSN to locate relevant information on the Web. Marketing is an extremely dynamic field. Search algorithms change, new search techniques and formats are introduced, new search services are launched, and new challenges emerge daily those keep search marketers busy. The result of web traffic affects a lot on those hotels, which are on the first page. Approximately 50 percent of people on the first page went to the second page and so on. Which affects the hotel and its marketing strategy off course. So the conclusion drawn from above is that competing on the search engines by appearing as early and as often as possible is of increasing importance. How a Web site achieves top position is not simply an adjustment of the Web page, but a concerted effort that requires time, expertise, and resources in Web site optimization and search marketing. Now another mode of attraction for the customers are how the web page of the hotel is made up have like how attractive is it and how much is it easier for a customer to search any information related to their need? If we will see in past there is an example, which can make it easier to understand. In a highly competitive northern California market, a boutique hotel needed to outsmart its competition and boost ADRs, revenues and occupancy rates. Internet distribution and marketing strategy developed from scratch. Actions: HeBS launched an aggressive Direct Online Distribution and Marketing Strategy for the hotel, including an award winning des igned Web site, email marketing, search marketing and link popularity strategies. Results: Within 12 months the hotel opt-in e-mail list grew from practically zero to more than 10,000 recipients. The website ranks in top positions on all major search engines for most popular keyword terms. The hotel website, supported by powerful email, search marketing, link creation and online sponsorship campaigns has indeed become the first point of contact with customers and over 50% of hotel bookings come via the hotel website.( www.hospitalityimpact.com) Many hotel sites are performing poorly as far as online distribution and search engine strategy are concerned. Why? Many hotel sites have been developed by Web designers who know nothing about the hospitality industry, based on input and concepts by hoteliers who are not experts on Internet strategy, online distribution, and E-Marketing. And many of them were designed as online brochures without taking into account principles in fundamental search engine marketing and online distribution. Such hotel sites inevitably produce poor results and few bookings. Strong search engine rankings require systematic, ongoing Web site optimization. Only a fully optimized site developed according to the best practices in online distribution and marketing can produce robust revenues, top search engine rankings, and position your hotel company ahead of the competition. Website optimization takes a comprehensive look at the Web site and prepares it for its best performance maximum user experience, book ability and conversion rates and yes, the search engines.

Philosophical Definition of Justice: The Role of Accounting

Philosophical Definition of Justice: The Role of Accounting What is Justice? Justice means different things to different people. It is very much a culturally determined concept that requires an innate understanding of a particular person or group of people. For the purpose of this research paper justice is defined as the judgment and process involved with making something that is wrong or bad, right and good. Justice helps us as a society distinguish wrong from right and corrects what is wrong by making it right. But what is right and what is wrong? What is fair and what is just? If something is wrong or unfair, how should society make it right? Such questions have been asked since the beginnings of human interaction. Perhaps under a monarchy justice, for right or wrong, is more easily determined as it is simply what the supreme ruler (or monarch) feels is just or fair. Under a monarchy or aristocratic rule, there is only one ruler and what that individual feels is right, just, or fair, simply is and often cannot be questioned. However, within the realm of more contemporary political systems such as democracy, the ideology of justice, while arguably more fair, can be much more difficult to establish and understand. Democracy, at least in theory, grants the power to the people and therefore places the burden of justice or defining what is fair or equal upon the masses. Since different people have different belief systems they are often in disagreement on what is right or what is fair and have differences of opinion when it comes to justice. Without the aristocracy, justice becomes a very argumentative and ambiguous concept. Philosophy, the Various Schools of Thought, and their Influence on the Ideology of Justice Disagreements over what is fair (or just) have been around since the beginning of time, almost certainly since the very first of human interactions. At first glance we probably think we have a fairly uniform understanding of what justice might or should be. For example if someone commits premeditated first degree murder, most would probably agree the individual should be jailed and, depending on your belief system, either face a life sentence in jail or the death penalty. If someone embezzles money from their company, most would insist the individual should be forced to make restitution and face additional criminal or civil penalty. But even in the seemingly straightforward examples above, and within the realm of a relatively homogenous audience (those reading this paper), one can already start to see how complicated the ideology of justice can be. For example, some have very strong feelings about the death penalty and insist that no crime, even murder, would justify ending another persons life. Additionally, some feel that crimes such as embezzlement are a form of victimless crime and would never warrant a punishment as severe as jail time since no one individual had been harmed. (Hanlin 2004, pp. 527) Within the relatively straightforward scenarios above, one can already begin to imagine the diversity of opinions as to what is just and fair. Should the murder be murdered? Should the embezzler be jailed? What if he only stole the money to pay for chemotherapy for his dying wife? Luckily, numerous philosophers and historians have provided us with rich literature that helps us decipher the complex ideology of justice. In fact, it is only after studying and critically evaluating several of these philosophers, their different schools of ethical and moral thought, and the way they define justice that one can start to understand the differences in perceptions of justice around the world. The next sections provide brief introductions into several of the various schools of ethical and moral thought and provide some insight into the individual philosophers that have undoubtedly helped to shape ours and others understanding of justice. It is only after considering the various schools of thought that we can start to understand the differences in the perception of justice that exist around the world. Utilitarianism Jeremy Bentham (1748-1832) was a utilitarian and insisted that justice is doing what will produce the greatest happiness for the greatest number of people. (Justice a Reader pg. 9) The utilitarian school of thought considers the principle of utility as the basis of moral law. Bentham defines utility as whatever promotes pleasure or prevents pain. (Justice A Reader pg. 9) The major criticism / objection to Benthams utilitarian principals come from the perspective that maximum utility, or collective happiness, may come at the expense of violating individual rights. (Justice A Reader pg. 9) In order to refute some of the criticisms of Benthams utilitarianism, John Stuart Mill (1806-1873) argued that the idea of justice rests ultimately on utilitarian considerations but also requires a respect for individual rights. (Justice A Reader pg. 9) But even with Mills approach to justice, it becomes extremely difficult to choose and/or decipher between individual rights and the majority or maximum utility. This often leaves us with questions of where to draw the line between the greatest good for the majority and the protection of individual rights. Libertarianism Milton Friedman and other libertarian thinkers were advocates of free markets and critics of government regulation. (Justice A Reader pg. 49) Underlying their (libertarians) laissez-faire stance is the idea that each of us has a fundamental right to liberty – a right to do whatever we want with the things we own, provided we do not violate other peoples rights to do the same. (Justice A Reader pg. 49) Contrary to utilitarian thought, libertarians would never sacrifice individual rights for maximum utility or the benefit of the majority. According to the Libertarians, only a minimal government is necessary. In essence the government should only be put in place such that it enforces contracts, protects private property, and keeps the peace. (Justice A Reader pg. 49) Justice would ensure that we own ourselves and the fruits of our labor, and therefore, as the proprietors of our own person, each of us has the right to decide what to do with our bodies and our labor, with the money we earn, and the goods we possess. (Justice A Reader pg. 49) Justice would be the protection of those rights as well as the individual rights of others. The biggest challenges to libertarian policy usually come in the form of paternalist and/or redistributive laws. Paternalist and redistributive laws typically are enacted such that a society can tax the rich to help the poor. While utilitarian principles strongly favor such laws, Libertarians typically argue that such laws are a form of coerced charity that makes every person the property (perhaps even the slave) of the majority. (Justice A Reader pg. 49) Pure Libertarianism teaches that welfare is a violation of individual rights. Liberationists believe that while the poor should have every right to better themselves, that right should not come at the expense of anyones individual right to what they own or produce. Egalitarian A third school of thought that attempts to define the role of justice in society is egalitarianism. John Rawls (1921-2002) was often described as an egalitarian liberal (Justice A Reader pg. 263) and defined justice as fairness. Rawls believed that justice is a social contract in which people come together to choose the basic principles that will govern their society and proposed that the way to think about justice is to ask what principles would be chosen by people who came together behind a veil of ignorance that temporarily deprived them of any knowledge about where they would wind up in society. (Justice A Reader pg. 203) Accordingly, Rawls moral reasoning requires us to be abstract from the particular circumstances in which we find ourselves (Justice A Reader pg. 203), and justice is the first virtue of social institutions, as truth is of systems of thought. (Justice A Reader pg. 203) Rawls rejected utilitarianism and believed that certain individual rights are so fundamental that utilitarian considerations should not override them. (Justice A Reader pg. 203) However, contrary to Freidman and the libertarians, Rawls did not believe that the results of a free market are necessarily fair and was not opposed to the taxation of the privileged to help the poor. In Rawls opinion it would be acceptable, under certain circumstances, to take from the privileged as long as it were helping the underprivileged. Accounting and Justice Regardless of how you define justice or what school of thought you most closely relate to, it is clear the accountant plays a significant role in the establishment and preservation of justice for society. Accounting is the language of business (Bloomfield, 2008) and without it justice cannot exist. Since the beginnings of specialization, when humans stopped being self sufficient and started specializing, bartering, and trading, accounting has become a critical part of human interaction. In todays society accountants serve in many roles critical to the defense and preservation of justice. For example, in the U.S., IRS accountants ensure that citizens pay the appropriate amount of tax, forensic accountants provide investigative services for criminal and civil proceedings, and many of the FBIs anti-terrorist agents use their accounting backgrounds to trace terrorist funding. History of the Spanish Empire One only has to look back a few hundred years to see a perfect example of how the role of an accountant can protect and help preserve, or fail to protect and preserve, an entire civilization. In his book For Good and Evil – The Impact of Taxes on the Course of Civilization, Charles Adams describes how tax fraud lead to the demise of one of the largest and most wealthy empires found in modern times – Imperial Spain. Around the time Christopher Columbus discovered the new world (the 14th and 15th centuries), the Spanish Empire was the strongest empire in the world which has never been equaled in terms of size or money. (Hanlin 2004, pp. 529) It controlled significant portions of Europe, the Americas, Africa, Asia, and Oceania (Australia and the Pacific Islands), and at its peak Spains conquered overseas empire was the largest the world has ever known. (Hanlin 2004, pp. 529) However, in the 17th century the vast empire started to disintegrate. Contrary to conventional wisdom, it was not the English fleet defeating the Spanish Armada that brought down the Empire, rather it was tax evasion and revolt by the masses against the patronage system that ultimately lead to the bankruptcy of the empire. After several revolts from within the empire, and long civil war, the Spanish Empire was forced to increase taxes to pay soldiers to put down the various rebellions. As a result, many of the people in the colonies engineered what was probably the best system of fraud and evasion that history has ever known. (Hanlin 2004, pp. 530) When the Spanish authorities tried to tax goods that passed through the major ports, the Spanish businessmen created complicated schemes to have silver and gold shipped to alternate ports away from the customs officials, even laundering it through foreign countries. (Hanlin 2004, pp. 530) In order to avoid the Royal Fifth – a 20% cu stoms tax and a 35% convoy tax on good from the colonies, the Spanish businessmen transformed commerce into one massive smuggling operation by avoiding the authorities and therefore the taxes. (Hanlin 2004, pp. 530) The Empire tried to stop the smuggling and division of money and goods away from the taxing authorities but simply did not have the means to control and stop the smuggling and tax evasion. As a result, the overseas empire could not defend itself and stealing the colonies of Spain became an international sport as most of the colonies were lost to the British, Dutch, and eventually the United States. Contemporary Accounting and Justice Given its role as the language of business, accountings integral role in society continues to grow as global economies grow and become increasingly interconnected. World GDP has grown from $1.34 trillion in 1960 to $60.6 trillion in 2008. (The World Bank, 2009). The Association of Certified Fraud Examiners estimates that in the U.S. 7% of total GPD is lost to fraud and injustice. (ACFE, 2008) When applied to a global GPD of $60.6 trillion loses resulting from fraud and injustices are estimated to have been $994 billion in 2008. $994 billion is a staggering number but in fact may be understated as many developing countries face an even higher percentage of fraud due to the lack of infrastructure and the ability to combat fraud. According the Corruption Perception Index (CPI), the U.S. ranks 19th (with 1st indicating the least amount of corruption) out of 182 countries surveyed for the amount of perceived corruption within a particular country indicating that, on a global scale, losses probably well exceed the trillion dollar mark annually. So who is best equipped to protect and defend the innocent from the injustices of fraud? The answer is simple, the accountants around the world. Accountants understand the language of business better than anyone and therefore are best suited to be the defenders of justice and fight the injustices that exist across the globe. Just or unjust, they may have even been able to preserve the Spanish Empire. Distributive Justice Another manner in which accountants play an integral role in society is through distributive justice. Utilitarian principles have led to many governments and societal systems that incorporate and rely upon paternalist or redistributive laws. For example, the U.S. and many other countries tax their wealthy citizens and use the funds to run social support programs for the poor such as welfare, unemployment, section 8 housing, etc. Such programs are a form of distributed justice. Robert Nozick describes distributive justice as follows: In contemporary political theory, distributive justice is primarily about the allocation of income, wealth, and opportunity. (Justice A Reader pg. 263) If distributive justice does represent the allocation of income and wealth, than who other than that accountant, who understands the language of business and taxation, would be best equipped to establish and preserve distributed justice? Another example of distributive justice and the role that an accountant plays is the concept of price gauging. Michael Sandel uses a great example in his teachings at Harvard when discussing the events that often transpire in the aftermath of a hurricane. Often, in the days following a major hurricane, for example Hurricane Charley in 2004 and Hurricane Katrina in 2005, local retailers charge prices for common goods such as bags of ice and gas powered generators in excess of 1000% of their normal price. (Justice, 2009) Should such practices be considered simply the effects of supply and demand or is it injustice on the part of the retailer in the form of price gauging? Regardless of your opinion on price gauging laws, it is evident the accountant is best equipped to understand and determine whether or not price gauging exists and how to best allocate monies. Who other than the accountant would understand all the transactions taking place between retailers and consumers? In both cases above, the enforcement of paternalistic laws and analysis of price gauging activities, accountants are the ones that ensure monies are appropriately being collected and allocated, thereby defending justice as a society sees fit. Justice and the Role of the Accountant Globally Increasingly, corporations and businesses are taking on the global environment. This requires that accountants and auditors be able to identify the different risks associated with international interconnectedness and be able counteract these risks with the necessary precautions. The global environment adds additional complications for the role of the accountant and actually increases the responsibilities as the defender of justice. In a global spectrum, there are many different laws and regulations and thus, the role of the accountant changes depending on the environment in which the rules are generated. Culture is a huge influence on accounting regulation. Additionally, culture is intertwined within the market and political forces that help to shape the resulting accounting system. The different interaction of these forces in an environment helps to determine the place of the accountant in the economic system, which has a direct effect on the accountants role as the defender of just ice. Justice can only prevail in a society that embraces it. Perceived levels of corruption can be indicative of the state of the economy of a particular country which can help to define or determine the role of the accountant. If there are very few cases of fraud, but high levels of corruption perception it can be an indication that the appropriate level of justice is not being achieved. If enforcement of laws and regulation is inconsistent then a tougher approach may be needed to combat corruption. Transparency International states that in order to minimize corruption there needs to be strong oversight by governments, law enforcement, media, and the society. If a country is lacking oversight, corruption can continue to get worse. As a result, the role of the accountant in these environments would be limited since rules, laws, and regulations are not embraced and enforced. Regulation is only part of the battle. Change will only be effective if it comes from a commitment that is made by businesses and governments of all sizes. Stronger institutional oversight is needed across the world. There needs to be strict legal frameworks and more alert regulation by enforcement agencies in addition to accountants and auditors that ensure lower levels of corruption. As noted in an article issues by Transparency International, persistently high corruption in low-income countries amounts to an ongoing humanitarian disaster. According to the CPI index, China has improved over last year showing that their efforts to reduce corruption by enacting reforms, the implementation of forceful investigation, and intense sentencing have created less perceptions of corruption than before, but still remains a very serious problem. Norways score indicates that as a result of some serious scandals that have emerged over the last few years there is a significant problem in the private and public sectors. However, a growing number of cases being investigated and prosecuted demonstrates that they are at least trying to make headway. Italy is declining in the corruption index because of severe fraud and corruption that exist in the public health system and because of the recent arrests of politicians and public officials in the Abruzzo region. France also has also seen several cases of public officials that were connected to corrupt activities surface recently. Somalia, having the lowest CPI score highlights that there is a link between economic and political collapse. Additionally, Iraqs score of 1.3 shows the importance of establishing solid and functioning institutions capable of preventing corruption and implementing the rule of law. In all cases, the examples provide insight and indicate a need for regulation and an increased role for accountants because justice is not being found. Accounting Regulation Globally Accounting rules can indicate a lot about a country. Accounting rules are created in such a way that they fit the environment that they exist in, which varies across countries and cultures. If society wishes to protect the investor, the accounting system will have disclosure rules that enable investors to gain information and protect themselves. While some countries are developing regulations that contain investor protection improvements, in many cases much more work needs to be done. The manner in which markets function and the way politics are conducted greatly affect accounting systems and often lead to drastic differences across countries. The role of the accountant and, furthermore, the way that justice is enforced will also vary greatly amongst countries. Common law countries differ from codified law countries because common law countries have an independent body to interpret the law. Accounting rules in common law countries are determined by the private sector and require lengthy disclosure since there are no close relationships with corporations. However, code law countries require that corporations be heavily involved the government. The government often includes banks, labor unions, and major suppliers in rule-making decisions. As a result, transactions in these countries tend to be focused more on private information. There are institutional differences between all countries. Institutional differences enable economic and accounting systems to differ, thus the role of the accountant and the justice that results will differ amongst these countries. Accounting regulation in Germany allows more discretion on the accountant because it is written in more general terms. However, in France the regulation is more rigid, enables less discretion, and thus provides less wiggle room on the part of corporations. In Switzerland there are very few disclosure requirements, which can facilitate the reporting of smooth earnings through the usage of hidden reserves. Further, some accounting systems are difficult to compare because they do not fit within any particular mold. For example, the accounting system in Finland was created specifically for use by the foresting industry. By looking at international comparisons of accounting systems, it is evident there is no single way of performing accounting. As a result, the accounting rules are different and change to become an integral part of the markets and politics of each country and culture. Market demand affects the financial statements because the corporations must pay to prepare them. The political environment is important because the government has the ability to control regulators and possibly interfere with regulation. In order to perform and understand the different accounting processes, accountants must be aware of the different forces that exist in a particular country. By being aware of the different forces, accountants will be able to more aptly ensure that justice prevails in the country they operate. As evidenced above, accounting regulations vary across countries, time, and cultures which causes significant variations in the role of the accountant. While countries have been extending efforts to strengthen accounting rules and oversight, this alone cannot and will not prevent future fraud. (Leuz, 2002). But there are many benefits to implement strong laws and enforcement in order to protect shareholders rights. U.S. firms are not the only ones experiencing problems, as many firms globally are suffering from accounting irregularities. Some countries experience self-dealings and misappropriations of profits because of weaker legal measures. Weak legal measures create a greater incentive to manipulate the financial statements to conceal poor business performance. Manipulation is less apparent in places where outside investors have legal rights to vote out corrupt managers. However, manipulation is predominant in places like Austria, Italy, Germany, Southeast Asia, South Korea and Ta iwan, because they do not have investor protection. East Asian Perspective The East Asian countries, Hong Kong, Malaysia, Singapore, and Thailand can help accountants see the way that accounting standards interact with the incentives of managers and auditors. (Ball, Ashok, et al, Incentives versus standards) The accounting standards in these countries come from a common law environment. Common law countries generally create high quality financial reporting. However, in these countries the preparers incentives generate low quality financial statements. The preparer incentives again, depend on the market and political forces and how these forces interact with one another. Market forces are dependent on the demand for high-quality financial reporting. The political forces depend on the government involvement in the creation and enforcement of the regulation. The interaction of these forces with the accounting system can drastically change the role of the accountant in these countries. The standards themselves are viewed as high-quality, but the institutional s tructure creates incentives for preparers incentives to issue low-quality financial reports. Financial reporting in East Asia generally exists with an incentive structure that is similar to a code-law model. However, the East Asian countries do not follow that model. Their governments have code-law reporting incentive features, but also have indications that the environment reduces the financial reporting quality. The large amount of family-owned businesses and enterprises is a cause for the low need of quality financial statements. One family generally owns investments that are inter-related. These networks are commonly referred to guanxi networks. These networks attempt to take away the demand of required disclosures and timely loss recognition and it also reduces the communication required with stakeholders. The extent of government involvement in the standard setting and the financial reporting practice differs across these countries. Political factors can create an incentive to hide large profits and losses. The political environments in these East Asian countries have a tendency to want companies to succeed, so they recommend companies hide losses. They also are afraid of other countries becoming involved in their practices because they do not want to be held accountable for any misstatements. The companies are also expected to report smooth earnings, which reinforces the desire to report, cover, and hide losses. Litigation is minimal in these countries since there is a large incentive to hide earnings, which the government reinforces. There have been very few cases of judicial actions in these countries. Audit quality in these countries is poor primarily due to lack of auditor independence. The influence and independence of the accounting profession is an indicator of ineffective enf orcement of accounting standards. Considering the financial incentives for managers and auditors there is a greater incentive for reduced timeliness and conservatism in accounting earnings. Fraud is continuing to go undetected in Hong Kong. Although there is a 22% incidence of fraud, much more is expected to be going on given the different forces that are currently having an effect on the country. As a result, currently more scrutiny is being given to the monitoring of financial transactions and corporations are beginning to make it a priority. There are currently programs that are offered for certification in forensic accounting, which is having an impact on fraud detection. Most of the fraud cases that exist in Hong Kong are internet banking fraud, computer fraud, misuse of corporations credit card, and electronic funds transfer fund. There is a need for more forensic accountants in Singapore in order to ensure sufficient justice as many significant fraud cases are going undetected. Two important fraud cases involved Fibrechem Technologies and Oriental Century. In the Fibrechem Technologies audit, Ernst Young Singapore were not certain of the cash and trade debtor balance. KPMG had the same problem with Oriental Century. Another notable case is one in which a Singapore monk, who was in charge of Singapores well-known charities, received 10 months in prison for committing fraud. In Malaysia, the role of accounting in the fight for justice is very small. Crimes are beginning to become more and more complicated and controlled but forensic accounting is viewed as a service that only larger companies can afford. This makes catching fraud more difficult. Cases that are investigated are generally handled by the Bukit Aman Commercial Crime Division. This group was able to catch a large fraud that involved the CEO and two others of Transmile Group Bhd for publishing misleading financial statements and has often been called Malaysias Enron. Fraud and forensic accounting is a relatively new topic in Thailand. According to an Ernst Youngs global survey, more than half of the companies in Thailand have suffered significant fraud. The management of the corporations was responsible for over half while employees ranked second, responsible for 45% of the fraud incidents reported. Asset misappropriation was the biggest concern. (MPA Program: Forensic accounting project) The commercial crimes in Thailand are becoming more and more complicated and organized. Forensic accounting is used to combat this to an extent, but is only utilized in the public sector. It is also noted in Thailand that there remains an enormous amount of well documented corruption related to the government amounting to billions of US dollars. There are many cases where Thailands auditor general, Jaruvan Maintaka, was able to bring about cases against members of the government but there are even more cases linked to the military involving loans from politicia ns. Chinese Perspective This accounting profession is still at the early stage of development in China, and a lack of skilled professionals creates problems for regulators. To a large extent the accounting standards and practices in China lack conservatism Doupnik and Perera note in their International Accounting textbook. There are also no sound interpretations of the relevant requirements that need to be implemented to have an effective accounting system. The theory of true and fair presentation and transparency may not be clearly understood by Chinese accountants. Until the 1980s, those who carried out accounting work were not held in high regard which had a very negative effect on the development of the accounting profession in China. Unlike in other countries, accounting and auditing have taken different paths in their development as rival disciplines with the support of different government agencies. However, there has been some growth in the accounting profession due to the recent economic reform pro gram and the demand for financial information from investors has increased. There are many fraud cases evident in China. One high-profile case that deserves mentioning was with Zhu Xiaohua who was the chairman of state-owned company, Everbright Group. Zhu was convicted to 15 years in prison for taking $500,000 in bribes. These bribes were taken between 1997 and 1999. The bribes were for the purchase of shares in a company that resulted in large losses. Another example of fraud in China was when a business woman, Du Yimin, was sentenced to death for running a Ponzi scheme that cheated investors out of YUAN700m ($102 million). (Lin, 2009) According to Lin, the Chinese Ministry of Public Security has been stepping up such prosecutions and says there are now 1,416 similar cases open, involving YUAN10bn ($1.5 billion) in investors money. In China it is still possible to receive the death penalty for fund-raising fraud, however, if a Chinese person is charged with collecting money illegally from private investors, the maximum sentence is 10 years in prison. In Chi na is evident that ethics are not being followed across the board. Japanese Perspective Japan also differs from other cultures and has a different role of the accountant and effectively different need for justice. The Japanese attitudes towards external auditors and the audit function are different from others. This is due to the cultural value orientation of not trusting someone from outside the group. Companies are not under pressure from their main providers of finance to disclose information publicly and companies are reluctant to provide information voluntarily. As a result, the a

Appropriate Punishment :: essays research papers

Educational Psychology   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Appropriate Punishment   Ã‚  Ã‚  Ã‚  Ã‚  I thought it was very interesting when we discussed punishment and positive and negative reinforcement in class. I think it is very important to use positive reinforcement just as much as negative reinforcement. I also found it interesting that when you punish a child, you should do nine good things to make up for the one bad punishment.   Ã‚  Ã‚  Ã‚  Ã‚  We discussed spanking in class also. I personally have never been spanked, but that is only because my father was physically abused by his father, so my dad chooses to punish his children in other ways. However, I do not agree with the way my parents chose to punish me. When I was in high school, I went through a time where I chose not to study. I also decided to experiment some with drinking, which I would soon find out that a fourteen year old girl had no business doing this! To make a long story short, my parents found out that I had gone to a party and consumed alcholic beverages and I was grounded for what seemed like eternity. Now I agree that I deserved to be grounded, but not as strictly as I was. I was grounded from the television, the telephone, my friends, and I could'nt even do anything on the weekends. I could not even go to my grandmother's house to spend the night. I really feel like my parents were way to harsh on me. They never hugged me or comforted me when I was about to go insane from bordem.   Ã‚  Ã‚  Ã‚  Ã‚  I think it is very important for parents and teachers to sit down and discuss appropriate punishment with their children.

Story of a Different Hour :: Essays Papers

The Story of a Different Hour Mrs. Millard just found out that Mr. Millard was killed in a tragic train wreck. Because of a heart condition, Josephine (Mrs. Millard's sister) was hesitant to tell her what happened. Richard (Mr. Millard's good friend) was also there to comfort the newly widowed Mrs. Millard. Josephine was concerned for her sister. To everyone?s surprise Mrs. Millard was rather joyful rather than devastated of the tragic news about her husband. ?Free! Free! Free!?, ?Free! Body and free soul?. Everyone was a bit confused, why Louise was jumping for joy when she just received that her husband passed away few minutes ago. Something smells fishy in this story and who really is Richard? Is he a good friend of Mr. Millard or he is a lover of Louise?.. Well, we will modify some sentences in this story. We all knew what happened in the end. Mrs. Millard was having the time of her life because she just found out that her husband just died. Was Louise happy because of the hefty insurance money that her husband left her? We can?t tell. So as the door was being opened by a latchkey everyone ran through the long stair case and found ?Brently Millard who entered, a little travel-stained, composedly carrying his grip-sack and umbrella?, then Louise was so flabbergasted that she had a heart attack and eventually died. In my opinion the story could use a better ending than Louise dying at the end of the story. If only Chopin talked to me about this story before she published it in 1894 it would probably be a little different. We left of where before Brently opened the door. After Brently died, Louise was alone in her huge plantation. She asked Josephine to move in with her because she can?t bear to be alone any longer. One day Richard dropped by to check on Louise and to drop the title of the house, Richard is a prominent lawyer nowadays. Richard stayed for supper, and Louise told him ?

Shakespeares Macbeth - Persuasiveness of Lady Macbeth :: Free Essay Writer

The Persuasiveness of Lady Macbeth  Ã‚   When considering a dilemma, we usually turn towards those we love for advice, since they are the ones to whom we listen. In William Shakespears' Macbeth, Lady Macbeth is greatly responsible for the killing of King Duncan. Lady Macbeth reveals her secret evil nature, which pushes her towards her evil doings. Once Macbeth learns his prophecy to be king, she immediately convinces and persuades Macbeth into following her plan. Towards the end, when the crimes have been committed, Lady Macbeth shows weakness and guilt for her evil deeds. Lady Macbeth expresses a hidden evil throughout the play. Behind closed doors, she shows her evil by voicing her heartless phrases to herself. She shows she has no love but for her evil and knows no bounderies when it comes to having her way. "That I may pour my spirits in thine ear" Shows that Lady Macbeth knows that she is evil and is wishing that she could share her evil with Macbeth. "Make thick my blood, Stop up th' Access and Passage to remorse." Expresses Lady Macbeth wanting more evil and is asking for her blood to stop the passage through her heart, so she can continue her evil ways without any remorse or guilt. Although Lady Macbeth is evil, she knows well not to convey this trait to the public, but to be pleasant and sweet to the king and others. Once Macbeth is told his prophecy of being king by the witches, he soon writes a letter to his wife explaining his newly found future, hoping to find some advice in return. Instead, Lady Macbeth quickly begins to think how life could be greater if he were king now. She then persuades Macbeth into killing King Duncan. "And to be more than what you were, you would be so much more the man." says Lady Macbeth, trying to change her husbands mind. She shows Macbeth that if they follow her plan exactly and show remorse for the kings' death. They would not fail, "Who dares receive it other, As we shall make our greifs and clamor roar upon his death?" Towards the end of the play, Lady Macbeth shows weakness and guilt for her evil plans, and begins to go crazy. "Out damned spot! Out, I say!" " Who would have thought the old man to have had so much blood in him" "The Thane of Fife had a wife.

National Health Service Essay

The NHS stands for the National Health Service, which provides healthcare for all UK citizens based on their need for healthcare rather than their ability to pay for it. It is fully funded by full-time workers taxes. The aim of the health service is to ensure that anyone can receive the medical care they need, regardless of their age, circumstances or financial situation. Advantages * To meet the needs of everyone * To be free at the point of delivery * The NHS provides care free of charge to most UK residents * Depending on the nature of your problem you may be treated by a doctor, dentist or optician * There are is a range of healthcare services offered by the NHS, covering every concern from flu to vaccinations, mental illness to ectopic pregnancy care. * When you seek help because you feel unwell, the medical practitioner you visit will be able to inform you of the care options available to you. * Every person in England having access to his or her own confidential medical records. * Helpdesk service available 24 hours a day, seven days a week. Disadvantages * Long waiting lists * Your situation of needing care may not be as important as others * They may use low quality equipment on you because you are not paying for the treatment, therefore your health issue may not be resolved as quickly or properly with incorrect equipment. * People will abuse the system by using is too much when it is not necessary or they have not paid taxes sufficiently.- The United States is now the only remaining MEDC country without some form of free access to a medical service, Partly because policy debates are driven by false, self defeating beliefs. One thought of this is that the United States cannot afford to cover the uninsured, when in fact a coordinated financing system is the key tool for holding costs down, and there are affordable ways to do it. Also many believe that the United States is so large and diverse that any lessons one might benefit from a smaller and less diverse countries do not apply here. Universal health care system would mean low salaries, rundown facilities, poor quality, and endless waits to see a doctor, as a good example of this is with the NHS. The current/ new NHS * The plan for the new NHS by the present government is even more ambitious than the transformation by Margaret Thatcher. * The NHS was widely discussed as no longer sustainable or no longer affordable. Therefor the rate of Tax has been increased largely. * Demands are rising, as are costs. And this is all happening at a time when money is tighter than ever. * Two thirds of hospital beds are now estimated to be occupied by the over 65s at any one time. * Nurses have been given a lot more responsibility. * IVF treatment is helping thousands of couples conceive each year. * Organ transplants are now saving over 3,000 lives a year. * Obesity, drinking and smoking. All three cause disease and death, adding billions of pounds to the NHS bill.