Target Market Research Paper Example | Topics and Well Written Essays - 750 words

Target Market - Research Paper Example It is evidently clear from the discussion that market segmentation is an aspect that the business as identified as a strategy of marketing. The business will divide its market using the following considerations. First, it would consider consumer behavior, second it would consider geographical factors, and lastly, it would consider psychographic factors. Variables for segmentation within the target market include age, income, and occupation of the people, gender, lifestyle, values or interests. The consumer responds to a product after considering various factors, which include benefits, derived from the product. The target population for the product would active age (15 to 35 years). The data about the population of UAE indicate that the ratio of male to female stands at 2.75. The above information reflects the statistics of the nation recorded in 2009. The assumption is that the population has not yielded greater changes. The data indicated that the population grows at 3.055 %. It is important to note that women product consumption differs from the male. The idea of the age bracket is to design product strategies that will respond to the target population. The target population proves viable to the company product because of their consumption behavior. Economic status our target market indicates that rugged beverage cooler would fetch more in the market because of the response that the product anticipates to get. Male dominates the target market for the product. Survey of the market shows that male counterpart commands the economy. This attributes offers a competitive advantage for the product because it would dictate the buying patterns. The target age 15 to 35 displays leisure characteristics, which is very crucial for the product viability.

Realistic Option for Chamberlain in 1938 Essay Example for Free

Realistic Option for Chamberlain in 1938 Essay Asses the view that appeasement was the only realistic option for Chamberlain in 1938 Appeasement was the British foreign policy adopted by Chamberlain in the wake of World War Two. This policy was seen as cowardice and Chamberlain received huge criticism for maintaining it throughout the road to war and died with the title of the man who was too coward to stand up to Hitler and his Nazi Germany which led to World War One. Churchill, a very strong opponent of appeasement, notoriously said â€Å"An appeaser is one who feeds the crocodile hoping it will eat him last†[1]. However it wasn’t till the late 1960s that official Government documents on the subject were publically released which created a new view on Chamberlain and appeasement and that it was the only realistic policy for Chamberlain and Britain to pursue. One argument is the view that appeasement was the only realistic option because public opinion supported it and for Chamberlain to lead Britain to war would go against public favour. The First World War savaged Europe and Britain was hit very hard in terms of Human losses. Many families lost men within the family and left psychological scars nationwide. Chamberlain was therefore desperate to avoid another war on the continent at all costs. If Britain was to go to war they would have to rearm and build on their armed forces which had been neglected since world war one. However public opinion was that if Britain was rearming then they would be preparing for war, which was incredible unpopular. Evidence of this was in east Fulham by-election of 1933 the conservative who advocated rearmament turned a majority of 14,000 into a defeat by 5000 at the hands of his labour approach who supported disarmament. This illustrated the political affect that rearmament and policies that move towards War had which was a reason as to why Chamberlain saw appeasement as the only realistic option. Historian Howarth exemplifies this in his book by saying â€Å"chamberlains desire to avoid war matched the anxiety of the British people about being bought into a conflict like that of 1914-1918†[2]. Chamberlain wanted to represent and pursue the population’s interests, and in going to war he felt that he would have portrayed them incorrectly. When the opportunity of  going to war with Germany with the support of Czechoslovakia he stated â€Å"a quarrel in a faraway country between people of whom we know nothing†[3]. This insinuated that he was not prepared to risk British lives and go against public opinion for a nation on the other side of Europe of which Britain had not previously been closely tied with. Therefore appeasement was once again the only realistic option. On the other hand it can be argued that Chamberlain was appointed the Prime minister of Britain and should therefore know Britain’s best interests and should not be influenced by public opinion if it was against Britain’s security and wellbeing. Chamberlain knew the situation far greater than the populace of Britain and should therefore make the best informed decision without being influenced by public opinion. Simon Peaple enforces this by stating â€Å"newsreels and press reports provided only limited coverage of the crisis, so public opinion on the matter was limited†[4] . This therefore insinuates that the public did not have a great enough understanding to influence the decision of a well informed Prime minister. Churchill, Chamberlains biggest opponent in office and biggest critic of appeasement said in one of his speeches â€Å"I have been told that the reason why the government has not acted before was that public opinion was not ripe for rearmament. I hope that we shall never accept such a reason as that. The government has been in control of overwhelming majorities in both houses of parliament. There is no vote which would not have been accepted wither overwhelming strength†[5]. This speech by Churchill comments that public opinion should not have influenced government foreign affairs nor should they influence a decision to rearm in the interests of national security especially when the Government in power had the vast majority and could have passed any law that was seen as suitable for Britain and therefore appeasement was not the only realistic policy in terms of public support. [1] Churchill speech [2] 20th century history 1979 by Howarth [3] Chamberlain speech [4] European diplomacy 1870-1939 by Simon Peaple [5] Churchill speech on public opinion on the 22nd may 1935

The Theory of Planned Behaviour: Nurses Attitudes towards Older Patient

The Theory of Planned Behaviour: Nurses' Attitudes towards Older Patients ABSTRACT The Theory of Planned Behaviour was tested in a study for its ability to predict intention to behave in specific ways towards older patients. There were 172 subjects from 3 Scottish universities, Napier, Edinburgh and Abertay Dundee. The results gained from a questionnaire suggest that the Theory of Planned behaviour can be used to predict behavioural intentions of nurses when working with older patients. Nurses’ intention to behave was predicted by their attitudes mostly, perceived behavioural control also carried a significant beta weight although social norms were found to be non– significant. The underlying beliefs of attitudes, subjective norms and perceived behavioural controls were also investigated in terms of expectancy value models. Nurses with positive attitudes towards older patients were found to hold patient orientated values, and job satisfaction, more important than other relevant values. Nurses are also more motivated to comply with senior staff that ma y share their positive attitudes also. One consequence of the present findings is that greater levels of support by senior staff and ways of increasing job satisfaction will improve the levels of care and treatment for older patients. Introduction Last year, for the first time ever, the developed countries of the world had more people aged 60 and over than youths aged 14 and under. For the world as a whole, the same will be true by the year 2043. The percentage proportion of older people in Western Europe is predicted to increase by 14.8%, 8.8 in Japan and 2.7% in the U.S.(U.S Census bureau). Two major forces drive the shift in age distribution. First, birth rates are declining in most parts of the world, but especially in the industrialized nations. and second, life expectancy is increasing almost everywhere. The U.K is a prime example of this phenomenon. In 1999 16 % of the population was 65 and over (DOH 1999). With the advent of new medicine and treatment for more and more illnesses and diseases the trend will increase. The implications of a human population that is both growing and aging are numerous and worrying. Advances in medical science, nutrition and fitness, and even bioengineering point to the day when many human beings will have the option of living well past the age of 100 (CSIS gl... ...ch in health care has often over looked these variables. Certainly the high level of interpersonal care and contact in nurses day-to-day work is directly influenced by the nurses own self identity (Farley, Lehmann and Ryan 1981), so therefore attitudes are expected to be significantly predictive of behavioural intentions. Perceived behavioural control has been shown to be of greatest influence when a person has previous experience and knowledge of the target behaviour and environment ( Bentler & Speckart,1979; Fredricks & Dossett, 1983; Manstead et al. 1983). Gerontology is a large specialist field in healthcare and a large proportion of nursing education from the outset of 1st year training. The theory of planned behaviour offers a better architecture in which to incorporate these influencing factors. Hypotheses H1 = The theory of Planned Behaviour can be used to predict Nurses’ intentions to behave towards elderly people. H2 = Behavioural beliefs and evaluations directly correlate with attitudes. H3 = Normative beliefs and evaluations directly correlate with subjective norms. H4 = Control beliefs and control power directly correlate with perceived behavioural controls.

The family must be patient in waiting

Addiction is a grave dilemma that cannot be ignored. The more the addiction is denied, the more problem it poses not only to the addict but to the family as well. Counselling is one possible solution on how to approach problems such as addiction. However, in counselling, patience is needed.The family must be patient in waiting for the slow but sure change that comes with counselling and also patience for the addicted family member. It will take some time for counselling to take effect and it is a continuous process. Counselling is defined collectively as a process of exploring an individual’s life that pertains to the problems causing emotional pain or frustrations while focusing on improving his or her psychological well-being in such a way that the client will be able to reach their full potential after the program.An alcohol and drug counsellor deals with the issues that could have caused the addiction for the individual. Before the actual counselling begins, the counsellor has to be able to gather apt and suffice data and information regarding the past and the present condition of the individual that needs counselling.Assessment or getting the basis data from the client for treatment is one of the methods used in counselling. Upon entry into the program, a safe and trusting environment has to be established and then determining the problem to be worked on follows. In determination of this problem, counselling has to involve assessment.Assessment involves gathering pertinent information and data about the client. Some methods that counsellors use for assessment include qualitative techniques, testing, behavioural evaluation and checking of past records, among many others.The data gathered by the counsellor is then interpreted to be able to formulate a hypothesis or a diagnosis regarding the client’s condition. However, assessment is not just a one-time affair. Assessment should be progressive and all through out the program to ensure that there has been an improvement in the client. Because counselling is continuous, so is the assessing of the client.This can be of help to the treatment because whatever the client is feeling as of the moment may change throughout the course of the counselling. The objectives that the client has agreed to meet upon today may have to be changed as the days go by either because of progress or by retreat. In addition, there might be new problems that emerged as a result of the few therapeutic sessions that took place already or there might be fewer problems than when the first assessment occurred.As aforementioned, the assessment of the client can also be used as a basis for progress. Another helpful tool in assessing the client is collecting and examining the client’s past records. This is because when only the client is interview and assessed, he or she may not be aware of the past problems or issues that he or she was suffering from and in turn may hide this from the present counsel ling.In addition, these records may be able to assist the current counsellor on what the previous treatments done to the client were not able to work, so that the counsellor would not invest time and effort in it. In addiction counselling, the vital assessment tools that are to be conducted on a regular basis are the urinalysis and breath analyzer tests, in addition to the self-reports addictive behaviour.The Addiction Severity Index or the ASI, is an interview that quantifies the seven addiction-related areas which are drug and alcohol use, medical, family/social, psychiatric, legal, and employment/support troubles.As soon as the counsellor has figured out what his actions or plans are, the client can now be engaged in the program. It is important that the counsellor and the client have some sort of contract or even a verbal agreement on what they both plan to achieve at the end of the treatment program. By doing so, the commitment and the expectations are both laid out in the open .Once the goal has been identified and the client and counsellor agreement is committed into achieving it or least trying to, an exploration process is started upon by the counsellor.The counsellor will explore on the different approaches that he or she can take to attack the problem presented in front of him or her. There are a lot of solutions and interventions that the counsellor can implement but he or she should be careful in choosing it.The factors that he or she should consider would be the ones that he or she was able to find out from the previous assessment that he or she made. Sometimes, to get a second opinion, the counsellor can also seek for a brainstorming session with his or her colleagues, albeit the identity of the client is not freely shared for confidentiality purposes.When the exploration process is done and the counsellor has devised an approach on the problem, he can now choose from the solutions on hand. However, choosing one method or one solution now does no t mean that he cannot alter this in the process. Tweaking the approach per client’s need may be necessary, but it will always be the call of the counsellor to do such a move.

Us Holiday

Learn more about holidays celebrated by many Americans, such as New Year's Day, Independence Day, and Thanksgiving. Americans celebrate a variety of federal holidays and other national observances throughout the year. American holidays can be secular, religious, international, or uniquely American. With the wide variety of federal holidays, and the many levels of American government, it can be confusing to determine what public and private facilities are open on or around a given federal holiday. You can usually find such information in the daily newspaper or by calling the office you wish to visit. The following are American federal holidays and other common national observances. Federal holidays are indicated as such. New Year's Day is January 1. The celebration of this federal holiday begins the night before, when Americans gather to wish each other a happy and prosperous coming year. Many Americans make New Year's resolutions. Martin Luther King Day is a federal holiday celebrated on the third Monday in January. The Reverend Martin Luther King, Jr. was an African-American clergyman who is recognized for his tireless efforts to win civil rights for all people through nonviolent means. Groundhog Day is February 2, and has been celebrated since 1887. On Groundhog Day, crowds gather in Punxsutawney, Pennsylvania, to see if groundhog Punxsutawney Phil sees his shadow after emerging from his burrow, thus predicting six more weeks of winter weather. Valentine's Day is celebrated on February 14. The day was named after an early Christian martyr, and on Valentine's Day, Americans give presents like candy or flowers to the ones they love. The first mass-produced valentine cards were sold in the 1840s. Washington's Birthday is a federal holiday observed the third Monday of February to honor George Washington, the first President of the United States. This date is commonly called Presidents' Day and many groups honor the legacy of past presidents on this date. Easter falls on a spring Sunday that varies from year to year. Easter is a Christian holiday celebrating the resurrection of Jesus Christ. For Christians, Easter is a day of religious services and the gathering of family. Many Americans follow old traditions of coloring hard-boiled eggs and giving children baskets of candy. Earth Day is observed on April 22. First celebrated in 1970 in the United States, it inspired national legislation such as the Clean Air and Clean Water Acts. Earth Day is designed to promote ecology, encourage respect for life on earth, and highlight concern over pollution of the soil, air, and water. National Arbor Day was proclaimed as the last Friday in April by President Richard Nixon in 1970. A number of state Arbor Days are observed at other times to coincide with the best tree planting weather, from January and February in the south to May in the far north. The observance began in 1872, when Nebraska settlers and homesteaders were urged to plant trees on the largely treeless plains. Mother's Day celebrates mothers every second Sunday of May. President Woodrow Wilson, who issued a proclamation in 1914, asked Americans to give a public expression of reverence to mothers on this day. Carnations have come to represent Mother's Day, following President William McKinley's habit of always wearing a white carnation, his mother's favorite flower. Memorial Day is a federal holiday observed the last Monday of May. It originally honored the people killed in the American Civil War, but has become a day on which the American dead of all wars, and the dead generally, are remembered in special programs held in cemeteries, churches, and other public meeting places. The flying of the American flag is widespread. Flag Day, celebrated June 14, has been a presidentially proclaimed observance since 1916. Although Flag Day is not a federal holiday, Americans are encouraged to display the flag outside their homes and businesses on this day to honor the history and heritage the American flag represents. Father's Day celebrates fathers every third Sunday of June. Father's Day began in 1909 in Spokane, Washington, when a daughter requested a special day to honor her father, a Civil War veteran who raised his children after his wife died. The first presidential proclamation honoring fathers was issued in 1966 by President Lyndon Johnson. Independence Day is July 4. This federal holiday honors the nation's birthday – the adoption of the Declaration of Independence on July 4, 1776. It is a day of picnics and patriotic parades, a night of concerts and fireworks. The flying of the American flag is widespread. Labor Day is the first Monday of September. This federal holiday honors the nation's working people, typically with parades. For most Americans it marks the end of the summer vacation season and the start of the school year. Columbus Day is a federal holiday celebrated on the second Monday in October. The day commemorates October 12, 1492, when Italian navigator Christopher Columbus landed in the New World. The holiday was first proclaimed in 1937 by President Franklin D. Roosevelt. Halloween is celebrated on October 31. On Halloween, American children dress up in funny or scary costumes and go â€Å"trick or treating† by knocking on doors in their neighborhood. The neighbors are expected to respond by giving them small gifts of candy or money. Veterans Day is celebrated on November 11. Originally called Armistice Day, this federal holiday was established to honor Americans who had served in World War I, but it now honors veterans of all wars in which the U. S. has fought. Veterans' organizations hold parades, and the president places a reath on the Tomb of the Unknowns at Arlington National Cemetery in Virginia. Thanksgiving Day is a federal holiday celebrated on the fourth Thursday in November. In the fall of 1621, the Pilgrims held a three-day feast to celebrate a bountiful harvest. Many regard this event as the nation's first Thanksgiving. The Thanksgiving feast became a national tradition and almost always includes some of the foods served at the fir st feast: roast turkey, cranberry sauce, potatoes, and pumpkin pie. Pearl Harbor Remembrance Day is December 7. In 1994, Congress designated this national observance to honor the more than 2,400 military service personnel who died on this date in 1941, during the surprise attack on Pearl Harbor, Hawaii, by Japanese forces. The attack on Pearl Harbor caused the United States to enter World War II. Christmas Day is a federal holiday celebrated on December 25. Christmas is a Christian holiday marking the birth of the Christ Child. Decorating houses and yards with lights, putting up Christmas trees, giving gifts, and sending greeting cards have become holiday traditions even for many non-Christian Americans.

Essential Elements of an Internet Marketing Strategy Essays

Essential Elements of an Internet Marketing Strategy Essays Essential Elements of an Internet Marketing Strategy Essay Essential Elements of an Internet Marketing Strategy Essay Markets. You have to know who your market is. Actually, on the internet, this is a bit more difficult than in an old-fashioned retail store or even a traditional mail-order business. On the internet, finding the right market for your goods is going to depend on some combination of keyword advertising, email list development and strategic use of blogs or similar sites. Offers. Offers are exactly as important as in traditional marketing strategies. No offer, no sale. On the internet, you may only get one chance to elicit an action from a web site visitor before they exit your site or an email reader before they hit the DEL key. It’s your offer that will make the difference. A good internet marketing strategy is always testing and evaluating different offers to optimize their effectiveness. Presentation. On the internet, presentation counts. Whether an offer is presented on a web site, adjacent to a blog article, in a banner ad, or in an email can make all the difference in the world. And it’s crowded out there! Your offer has to be visible amidst all the internet noise! Measurement. Perhaps the most important attribute of an internet marketing strategy, however, is measurement. This is the principle benefit available from the internet that simply wasn’t available before – fast feedback. On the internet, you can quickly determine what works and what doesn’t, and then adjust your strategy accordingly. When you create the specifics of your internet marketing strategy, make sure you can articulate, precisely, how you will address each and every one of the above four points.

Ethic of War as the Way Avoid the Conflicts

Ethic of War as the Way Avoid the Conflicts Introduction Since time immemorial, man has debated on whether warfare is a moral thing to do. Although it is common sense that peace is better than warfare, man has continually engaged himself in war with fellow men. Research has revealed the fact that the improvement of technology and the general progression of a nation does not improve the chances of that nation in the doing away with war (Arkin 1).Advertising We will write a custom essay sample on Ethic of War as the Way Avoid the Conflicts specifically for you for only $16.05 $11/page Learn More St. Augustine is acknowledged for bringing in Christianity values against war that convinced people to avoid unnecessary murders. He strongly condemned the cruelty that is experienced in the need to revenge due to having the power to do so (Arkin 2). From the 19th century, many countries have strived to formulate laws based on the guidelines presented earlier by St. Augustine. The laws that were formulated had t wo characteristics in general: they offered restrictions to the act of war and restrictions to the conditions that were needed before going into war. These laws ensured that the countries adopted the Just War tradition. This tradition adopted measures that ensured that any act of war did not end up causing damage beyond that which had been anticipate. The only condition which is acceptable when it comes to cases of harming a civilian in wartime is when it is done unintentionally or happened indirectly. Even those people who are actually directly involved in combat during war (enemies) have their own rights. When the lay down their weapons in surrender they are to be considered as non-combatants don’t stand a risk of attack (Arkin 2). The Laws of War (LOW) also stipulate that the agents of war must be held accountable for the results of their action during war. The Laws of War indicate what is acceptable and that which is not during war. The Rules of Engagement, which contain the Laws of War, are the orders which the military authority gives to the United States Forces indicating the conditions to which they are expected to engage in war or persist in combat. Over the centuries the laws of war have experienced significant developments which include the following: To consider the plea of combatants during surrender and the treatment of prisoners captured during war in a humane manner Protection of both the civilians and the non-civilians from unnecessary harm. Avoid causing damage to civilians and their property when it can actually be avoided. Not allow the attacking of persons or vehicles that has the Red Cross emblem or the Red Crescent or even those that bear a white flag. Agents of war to avoid using torture at all costs regardless of the situation or person. The law against use of weapons such as the blinding lasers or other weapons of mass destruction. The right to life-which is a fundamental human right-has respects for and values the human pers on both in war and in time of peace. This right is however challenged due to the need to have order in the society either within the country or outside. This can be evidenced when extensive force which can cause death or injuries is used during such occasions (Watkin 10). So as to demonstrate these acts of cruelty during war by nations of the world especially the super powers, some producers have created documentaries and movies based on actual events. This paper will look into the details of three such films so as to help come up with the necessary findings and conclusions as to what are the necessary and the morally-right things to do in times of war.Advertising Looking for essay on ethics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Rules of Engagement Rule of Engagement is an American film that was written by James Webb and directed by William Friedkin. It stars two actors, Tommy Lee Jones and Samuel L. Jackson. Jackson who plays a part as a Marine Colonel called Terry Childers is brought to court with charges of not obeying the rules of engagement in a certain military operation in Sana’a, Yemen which results in the slaughter of many civilians. The writer of this film is currently the United States Senator but is a former Marine combat officer and Secretary of the Navy. This explains the relevance of the film in finding the solutions to the question, what military behaviour is moral in war? The film begins on a high note where there was an advance in the Vietnam War which turns disastrous. One of the commandants, Terry Childers kills a prisoner who was not armed and this intimidates an NVA official who then calls off an attack on the American marines whereby Lt. Hays Hodges is rescued. Afterwards, there are riots and demonstrations that ensue at the embassy grounds against the American influence in the Gulf of Persia. It turns violent and demonstrators start throwing stones and starting fires. Childers then escorts the Ambassador to an awaiting helicopter and heads back to the embassy to retrieve the flag. Meanwhile, many marines are killed by snipers positioned at the top of the roofs. When Childers looked down at the crowd and notices something, he quickly orders his fellow marines to open fire and kill them. This led to the death of as many as eighty three civilians who were engaging in protests. This leads to the taking of Childers to the court-martial in the United States by the National Security Adviser. Childers is accused for causing the death of the many civilians so as to secure the international relations between them and the Persian Gulf. Childers then chooses Hodges-the person he saved during the war-to represents him as his attorney. Hodges became reluctant to take the position since he was aware that his record was not that impressive either and claimed that Childers needed a better lawyer (Webb 3). Childers however did not mind having Hodges represent him since he needed someone who had been involved in combat before since he would be in a better position to understand the pressure that comes with it. Most of the evidence point him out as guilty and a certain Bill Sokal did all he could to get him convicted. On a certain occasion, he burns a tape had recorded the crowd showing there weapons so as to make all the accusations appear to be true.Advertising We will write a custom essay sample on Ethic of War as the Way Avoid the Conflicts specifically for you for only $16.05 $11/page Learn More He also blackmails an Ambassador into lying in front of the court that the crowd had been peaceful and that Childers had shown violence towards his family when the time for evacuation came. Hodges however presents to the court a proof that a tape in the camera which had recorded the crowd during the riot had been burned and yet the camera itself was intact. At the end of the film, Childers is only charged of minor charges of that of disrupting peace but was not found guilty of anything serious such as those to do with conduct and murder. Sokal is however charged and found guilty of concealing evidence and is caused to resign and Mourain is also fired after being found guilty of some charges. Childers then retires honourably from the marine (Webb 6). Valley of Wolves Iraq The film Valley of wolves is set in northern Iraq and starts off as the United States forces take in to captivity thirteen civilians and eleven Turkish soldiers. This event is supported by other actual events for example, the Abu Ghraib prison scandal and the incident that had to do with the container where people who had been taken in to captivity were suffocated and killed. At first, the Turkish soldiers thought that it was a usual visit by the NATO friends. The soldiers were shown out of the headquarters with guns pointed to their heads and later detained for 60 hours before being set free. This was rather unusual since it was th e first time such an incident occurred between the two states. The United States later apologised for what had occurred and made statements of regret through Donald Rumsfeld. This was not appreciated by many Turks as took offense of the situation. One of the Turkish soldiers who had been captured was so humiliated by the event especially when they were hooded and this led him into committing suicide. Almedar, who is a friend of the deceased and a former Turkish intelligence, is determined to avenge for his dead friend. At some point he and his men kill three Iraqi troops. They later put explosives under the hotel where the commander, Sam Marshall was residing and ordered him out. When he was out he wanted him to be hooded just as his friend had been hooded so that it could be caught on camera but Marshall declines and uses some children to act as human shields which causes Almedar to give up but is later involved in a shooting at a wedding pretending to be hunting down terrorists (C roix and Doepke 1). The groom and other children are killed in the process and the rest were rounded up into a container truck that was airtight. In an act of vengeance, the father of the child who had died in the wedding becomes a suicide bomber and blows up at a meeting where Marshal had attended but Marshal survives. At the end Marshall is killed in a gun fire (Sasmaz 1).Advertising Looking for essay on ethics? Let's see if we can help you! Get your first paper with 15% OFF Learn More I am an American soldier This is a documentary film produced by John Laurence and is about the war in Iraq. A total of 92 American soldiers had been sent to Iraq to fight. They suffered and struggled to survive for a whole year. After the assignment in the Iraq, they are deployed and they return home to their families. Due to the experiences that they had, their lives were changed and began a task of trying to bring change to Iraq and in the process they were accompanied be filmmakers so as to examine the Iraq war critically and without any bias (Donohue and Wong 188). This documentary tries to show the struggles that the United States soldiers go through in their day to day activities in bringing peace in Iraq (Clark 570). It demonstrates how the environment there is becoming more deceptive and dangerous for missions to be carried out. The soldiers are faced with difficulties in their duties as drastic changes normally take place in those places (Pojman and Vaughn 4). The scenes in the documentary are filled with pictures that capture the emotions of people. There are scenes showing a soldier blowing up a vehicle full of people jus to realise later that it was actually full of innocent civilians. It also shows a case where soldiers trying to fight for their lives been blown into pieces in their armoured vehicles. Many scenes of mothers and family members gathering at a funeral and mourning the loss of the soldiers from Iraq are also seen (Laurence 6). Conclusion So as to avoid the conflicts such as the situation in Iraq, it empirical that they should abide by the Laws of War such as respecting the laws in the occupied territory and therefore making as few changes as possible (Roberts 1). There are three factors in the laws relating to the occupied territories that are highlighted: rules that limit the power and authority of the occupants, the prohibition against taking over new territories and the rules concerning respecting the structure of legislation in th at country (Roberts 3). It has also been agreed that occupancy in a certain country is not always the solution prior to engaging in war. The Laws of War are regarded as the main laws that apply to occupations. Research also includes the human rights law as fundamental and applicable. When all these considerations are taken into account then the inhumane nature of wars will be done away with. Arkin, Ronald. Governing Lethal Behaviour: Embedding Ethics in a Hybrid Deliberative/Reactive Robot Architecture. Georgia: College of Computing, 2007. Print. Clark, Burton. The Invasion. American Journal of Combat. 2009, 65(6), 569-576. Croix, David and Doepke, Matthias. Internal Affairs. New York: Sage, 2008 Donohue, Tambra and Wong, Eugene. Modern Warfare. Journal Article Excerpt. 2009, p.188-200 Laurence, John. I Am an American Soldier: One Year in Iraq with the 101st Airborne. 2007. 28 June 2011. https://www.imdb.com/title/tt1002538/. Pojman, Louis and Vaughn, Lewis. The Moral Life An Intro ductory Reader in Ethics and Literature. Oxford: Oxford University Press, 2010. Print. Roberts, Adam. Transformative military occupation: Applying the laws of war and human rights. Oxford: Oxford University, 2006. Print. Sasmaz, Raci. Valley of the Wolves: Iraq. 2006. 28 June 2011. https://www.imdb.com/title/tt0493264/. Watkin, Kenneth. Controlling the use of power: A role for human rights Norms in contemporary Armed Conflict. America: American Society of International Law, 2004. Print. Webb, James. Rules of engagement. 2000. 28 June 2011. https://www.imdb.com/title/tt0160797/.

Biography of Charles Sheeler, Precisionist Artist

Biography of Charles Sheeler, Precisionist Artist Charles Sheeler (July 16, 1883 - May 7, 1965) was an artist who received acclaim for both his photography and painting. He was a leader of the American Precisionist movement which focused on realistic depictions of strong geometric lines and forms. He also revolutionized commercial art blurring the lines between advertising and fine art. Fast Facts: Charles Sheeler Occupation: ArtistArtistic Movement: PrecisionismBorn: July 16, 1883, in Philadelphia, PennsylvaniaDied: May 7, 1965, in Dobbs Ferry, New YorkEducation: Pennsylvania Academy of Fine ArtsSelected Works: Crissed Crossed Conveyors (1927), American Landscape (1930), Golden Gate (1955)Notable Quote: â€Å"I favor a picture which arrives at its destination without the evidence of a trying journey rather than one which shows the marks of battle.† Early Life and Career Born and raised in a middle-class family in Philadelphia, Pennsylvania, Charles Sheeler received encouragement from his parents to pursue art from an early age. After graduating from high school, he attended the Pennsylvania School of Industrial Art to study industrial drawing and applied arts. At the academy, he met American impressionist painter William Merritt Chase  who became his mentor and modernist painter and photographer Morton Schamberg who became his best friend. During the first decade of the 20th century, Sheeler traveled to Europe with his parents and Schamberg. He studied painters from the Middle Ages in Italy and visited Michael and Sarah Stein, patrons of Pablo Picasso and Georges Braque, in Paris. The Cubist style of the latter two had a significant impact on Sheelers later work. When he returned to the U.S., Sheeler knew that he could not support himself with income from his painting alone, so he turned to photography. He taught himself to take photos with a $5 Kodak Brownie camera. Sheeler opened a photography studio in Doylestown, Pennsylvania in 1910 and earned money photographing construction projects of local architects and builders. The wood stove in Sheelers house in Doylestown, Pennsylvania was the subject of many of his early photographic works. In the 1910s, Charles Sheeler supplemented his income by photographing works of art for both galleries and collectors. In 1913, he participated in the landmark Armory Show in New York City that exhibited the works of the most noted American modernists of the time. Painting After the tragic death of his best friend Morton Schamberg in the influenza pandemic of 1918, Charles Sheeler moved to New York City. There, the streets and buildings of Manhattan became the focus of his work. He worked with fellow photographer Paul Strand on the 1921 short film Manhatta. Following its exploration of the urban landscape, Sheeler created paintings of some of the scenes. He followed his usual technique of taking photographs and drawing sketches before committing the image to paint. In New York, Sheeler became friends with poet William Carlos Williams. Precision with words was a hallmark of Williams writing, and it matched Sheelers attention to structure and forms in his painting and photography. They attended speakeasies together with their wives during the Prohibition years. Another important friendship developed with the French artist Marcel Duchamp. The pair shared an appreciation of the Dada movements break from concern about traditional notions of aesthetics. Alfred Eisenstaedt / LIFE Picture Collection / Getty Images Sheeler considered his 1929 painting Upper Deck a powerful representation of all that hed learned to that point about art. He based the work on a photograph of the German steamship S.S. Majestic. To Sheeler, it allowed him to use the structures of abstract painting to represent something entirely realistic. In the 1930s, Sheeler painted celebrated scenes of the Ford Motor Company River Rouge plant based on his own photographs. At first glance, his 1930 painting American Landscape appears peaceful like a traditional pastoral landscape painting. However, all of the subject matter is the result of American technological might. It is an example of what was called the industrial sublime. By the 1950s, Sheelers painting turned toward abstraction as he created works that featured parts of larger structures like his bright-colored Golden Gate showing a close-up portion of San Franciscos iconic Golden Gate Bridge. Photography Charles Sheeler worked for corporate photography clients throughout his career. He joined the staff of the Conde Nast magazine publishing firm in 1926 and worked regularly on articles in Vogue and Vanity Fair until 1931 when he was offered regular gallery representation in Manhattan. In late 1927 and early 1928, Sheeler spent six weeks photographing Ford Motor Companys River Rouge production plant. His images received strong positive acclaim. Among the most memorable was Crissed Crossed Conveyors. By the late 1930s, Sheeler was so prominent that Life magazine ran a story on him as their first featured American artist in 1938. The next year New Yorks Museum of Modern Art conducted the first Charles Sheeler museum retrospective including over one hundred paintings and drawings and seventy-three photographs. William Carlos Williams wrote the exhibition catalog. Alfred Eisenstaedt / LIFE Picture Collection / Getty Images In the 1940s and 1950s, Sheeler worked with additional corporations such as General Motors, U.S. Steel, and Kodak. He also worked for the Metropolitan Museum of Art in New York in the 1940s photographing items from their collections. Sheeler cultivated friendships with other renowned photographers including Edward Weston and Ansel Adams. Precisionism By his own definition, Charle Sheeler was part of the distinctly American movement in the arts called Precisionism. It is one of the earliest modernist styles. It is most often characterized by a precise depiction of the strong geometric lines and forms found in realistic subject matter. The works of precisionist artists celebrated the new industrial American landscape of skyscrapers, factories, and bridges. Influenced by Cubism and presaging Pop Art, Precisionism avoided social and political commentary while the artists rendered their image in an exact, almost rigid style. Among the key figures were Charles Demuth, Joseph Stella, and Charles Sheeler himself. Georgia OKeefes husband, photographer, and art dealer Alfred Stieglitz was a strong supporter of the movement. By the 1950s, many observers considered the style outdated. Later Years Sheelers style in his later years remained distinctive. He abstracted subjects into an almost flat plane of lines and angles. In 1959, Charles Sheeler suffered a debilitating stroke which ended his active career. He died in 1965. Legacy Charles Sheelers focus on industry and cityscapes as subjects for his art influenced the Beat movement of the 1950s. Author Allen Ginsberg, in particular, taught himself photography skills to emulate Sheelers groundbreaking work. Sheelers photography blurred the boundaries between commercial and fine art when he eagerly embraced industrial corporations and artistic depictions of their production plants and products. Source Brock, Charles. Charles Sheeler: Across Media. University of California Press, 2006.

GLOBAL ISSUES &INST Essay Example | Topics and Well Written Essays - 1750 words

GLOBAL ISSUES &INST - Essay Example If the U.S. leads the pack in hunting for cleaner energies then surely we would save face for our previous misdeeds. But global warming transcends merely saving face. The reality of the abnormal and harmful weather patterns is something we must live with today. Scientists have linked our current explosion of weather related tragedies to the global warming increase. Hurricane Katrina ravaged New Orleans and heat strokes have become a feature of summers are but to name a few of the extremes of weather. Statistically, the hottest years were experienced in the last decade (ESS, 2008). Other health risks have also been cited due to the continued depletion of O-zone, caused by global warming. Cancer of the skin caused by UV-radiations, cataracts and decreased immunity are some of the health risks you face as a result of depletion. The environment, especially animal live suffers from the same and this causes extinction of some species. Failure to recognize the role of organic fuels, chiefly oil, would lead to unprecedented weather and calamity increase, disease and massive financial strains in the efforts to repair (Jackson, 94). Another benefit of clean energy is the reduced dependency on foreign oil. The USA consumes the most amount of oil globally and is the biggest importer of the same. This has led to many problems including exploitation by the oil cartels, the biggest being OPEC. Oil has become an instrument of political and diplomatic exploitation, especially with matters concerning the Middle East. This has been so especially after the 6 Day War. A country bearing oil has become a major voice in international affairs as they can cause the destabilization of world markets practically overnight (Zycher, 2008). The last few weeks have borne witness to this fact where the impact of the oil fields of the remote Arabian deserts cause tremors at the very pinnacle of Wall Street. Reducing dependency has very obvious advantages in this light: it would reduce the bargaining power of these countries at the international and domestic front. Humanitarian issues such as modern day slavery, women emancipation and g ross abuse of democracy by these countries are very difficult to handle since they have oil power. They can refuse to sell if they perceive you as hostile causing an energy crisis of great magnitudes. Mr. Obama is on the long term strategy road to finally rid them of their bargaining platform and allow them to be subject to the rules of humanitarianism. The third benefit as cited by the President-elect is the revival of the economy. This statement seems like an oxymoron bearing in mind that clean energies require expensive infrastructure. Though this is true, the long term benefits of this investment would pay off. Imagine having hybrid automobiles that run on electricity and hydrogen drawn from water. The electricity would be generated from nuclear energy and other forms. We would use solar energy to light our houses. Create proper insulation so that we cut down on heating costs and harness wind energy for various other chores. This dream of an oil-free energy sector would result in the saving of billions of dollars incurred in buying and importing this resource. This would result in savings from government, household and business levels. These savings from the household could be channeled to increase domestic demand or saved. Both of these options are good for the economy. The

Personal Statement for scholarship Essay Example | Topics and Well Written Essays - 250 words

Personal Statement for scholarship - Essay Example During the period I was in college, I realize how much I wanted to further my education and on completing my associate degree, I enrolled at Ashford University for Bachelor’s degree in Psychology with a Minor in Childhood. As I studied at Ashford University, my craving for more education kept growing and I realized that I wanted more education. Being a wife to a military man for the last 25 years helped me realize the much psychological help need by military families and I felt that I needed more education to be able to provide that help. That is when I decided I needed to enroll in Walden University in the coming year to obtain Master’s in Mental Health Counseling with specialization in Trauma and Crisis Counseling. After completing my master, I plan to obtain a Doctorate degree in Psychology. This will give me great joy since I will have kept my promise to my mother and achieved my dream of offering psychological help to military families. My goal is to become a Military Family Life Consultant (MFLC), a program run by Military One Source and provides counseling to military families particularly in times of distress. Irrespective of my great desire to pursue Master’s degree, it will hard for my husband and me to fund my studies considering that I am still paying for my bachelor degree. That is why I decided to apply and hope to be awarded this Education Debt Reduction scholarship to help me achieve my dream. While I continue seeking for other scholarships, Education Debt Reduction scholarship will be profoundly

Battered Women Essay Example | Topics and Well Written Essays - 250 words - 1

Battered Women - Essay Example The article also exposed the injustice of the Qatari Law against women. Under the Qatari Law, domestic workers are not protected from working long hours. The kafala system is also being subtly criticized because it prevents migrant workers from leaving their job or the country without their employer’s permission which made them subject for abuse. The audience of the article is the general public as well as Qatari authorities to address the issues of women migrant workers in their country. The purpose of the article is to advocate for the reform of the Kafala system that would allow protection for domestic women workers. The article is also convincing because it was not based on opinion but rather on hard facts such as the official record of 84,000 women migrant workers subjected to kafala system with many being abused. It also cited the call and report of amnesty International, a highly reputed international organization that protects human rights, for Qatari authorities to remedy. This article is effective because its publication is timed at circumstance where Qatari officials are being sensitive about their world image being the host of World Cup. They do not want to embarrass themselves before the world stage and issues like this are likely to be addressed which made the article effective. Klein, N. (2014, April 23). Desperate lives of women domestic workers exposed to appalling exploitation, physical violence and sexual abuse in Qatar.  Mail Online. Retrieved April 25, 2014, from

Trading & Dealing in Security Markets Essay Example | Topics and Well Written Essays - 1000 words

Trading & Dealing in Security Markets - Essay Example Investigations showed that the crash occurred due to a single mutual firm fund that sold a large number of contracts worth 4.1 billion USD and this triggered a reaction from HFT machines that quickly dumped their positions thus pulling the Dow index down. The HFT machines then quickly bought stock at the lower prices and this made the stocks rise then dumped the stock and this ‘hot potato’ trading continued until equilibrium was brought in. All this happened in a few minutes due to the fragile and interconnected nature of the market (SEC, 30 September 2010). There are fears that since algorithms used in the software decision making are hidden, it is difficult to asses if HFT amplifies or dampens the market equilibrium prices. HFT also encourages Flash Trading where certain traders can see incoming buy or sell orders for securities about 30 milliseconds before others do. This lead called 'front running' allows HFT traders to execute their trading strategy ahead of others (NYT, 8 October 2012). HFT traders also have the advantage that they can turn their machines off when the risks and trends are against them and thus they can cut their losses. Overall, trading is thus reduced to a war of technology and speed of connectivity and the financial software and hardware market was worth 25.4 billion USD in 2011. Terms such as scalping, shorting have become common and HFT run transactions in less than 10 milliseconds (Gsell, 2009). 2.2. Advantages of HFT HFT brings equality in the market and a small trader with a single terminal running powerful HFT software can overcome billion dollar traders. HFT is also credited with bringing liquidity in the market, reducing risk of frauds perpetrated by large... The author of the essay "Trading and Dealing in Security Markets" begins with that High Frequency Trading – HFT makes use of powerful computers that automate the trading process and where trading software takes the decisions to buy, sell or hold stock. The practice is also called as Algorithmic trading, Algo trading, automated trading or black box trading. Since the commands are executed by software systems, positions on various stocks are held for durations that vary from a few seconds to a few minutes. HFT has been blamed for ‘flash’ price variations where the prices changes very rapidly for no apparent reason. With high profits almost assured and reduction of losses to a minimum, many traders have started using HFT. In a way, HFT represents the inevitable move to high technology. Like many other areas of business processes such as procurement, automatic ordering in supply change management, ERP systems, humans are removed from decision-making and power is veste d in machines. At the end of the essay the author concludes that since HFT yields high profits, many more firms will take up this practice. HFT certainly has some ill effects on the stock movement and these needs to be constrained and regulated. The regulations must not place HFT under disadvantage and new technology must not be punished. The author also gives his recommendations. Thus, traders should not be allowed to switch off their machines when stocks are falling. This will ensure HFTs remain operational even when they stand to make a loss, just as any day trader.

Breakdown of IT during Hurricane Katrina Essay Example | Topics and Well Written Essays - 2500 words

Breakdown of IT during Hurricane Katrina - Essay Example They want to pool their knowledge and interpretations of the situation, understand what resources are available, assess options, plan responses, decide, commit, act, and coordinate. The heart of the network is the communication system they use and the ways they interact within it" (16). There are five elements that make up an HFN which includes "(1) a network of people established rapidly (2) from different communities, (3) working together in a shared conversation space (4) in which they plan, commit to, and execute actions, to (5) fulfil a large, urgent mission" (Denning, 16-17). The basis for forming an HFN for quick responses to emergencies or an urgent task, then disbanding the entire group upon completion of the desired outcome is not an entirely new concept as historically, an HFN has become a necessity in such devastating events such as: "(1) the September 11, 2001 World Trade Center attack that took 2,749 lives which resulted in severe economic impact, especially to airlines, and a stock market loss of $1.2 trillion, (2) the December 26, 2004 tsunami from a 9.1 earthquake that took over 283,000 lives, (3) the August 29, 2005 category-5 hurricane Katrina, which knocked out electric and communication infrastructure, over 90,000 square miles of Louisiana and Mississippi and displacing 1.5 million people" (Denning, 15) No matterNo matter the severity of the disasters and the impact on economic and environmental containments, there is an important moot point to be made: the "quality of the response depends not on response planning or on new equipment, but on the quality of the network that came together to provide relief" (Denning, 15) This type of response is not simply limited to what and how quickly relief was provided but also in how quickly the infrastructure response was mobilized. This infrastructure response includes restoration of voice and data communications, medical needs, etc. which are indirectly tied to the victims or those who are affected by natural disaster events. There are three categories that have been awarded when an HFN will respond and are broken down in the following table (Table 1): Category Characteristics Examples K: Known Know what to do Use existing network structures May choose not to respond Fast response team for time-critical business problem or opportunity KU: Known/Unknown Know what to do Don't know time or place Responding network structure known Local fire, small earthquake, civil unrest, military campaigns UU: Unknown / Unknown Don't know what to do Don't know time or place Responding network structure unknown 9/11 attack, other terrorist attacks, large earthquake, major natural disasters (Note: KU events can become UU events when scaled up to large areas or populations) Table 1: Kinds of events requiring response from hastily formed networks1 To further explain the category challenges, "the first category is the easiest and the least likely to stress the HFN; the middle category is the type that emergency agencies such as police and fire departments prepare for; but, the third category challenges are more defined as: Genuine surprise: the precipitating event is in no known category. There has been no advanced planning, training, or positioning equipment Chaos: everyone is

Midterm Paper Term Example | Topics and Well Written Essays - 1250 words

Midterm - Term Paper Example Pro-choice According to consequentialist theory, the results or consequences of actions (i.e. pain versus pleasure) are the primary relevant feature in evaluating actions. Consequentialist defending abortion rights typically argue that without the opportunity to decide independently issues essential to one's being and existence, such as reproduction, one's critical faculties and moral enlightenment are compromised. Reproductive choice is a freedom so fundamental to one's being that to withhold it from women is also to threaten their personhood by suppressing precisely those abilities that make one human: the conscience and the intellect (Luker 77). Put another way, denying women reproductive choice--turning the fact that women can bear children into the assumption that they (legally or quasi legally) should--will make them in some measure less human by essentially turning off their intellect and moral faculties, the sine qua non of humanness. In Beauvoir's terms, a capable actor is o ne possessed of moral and intellectual freedoms. Without these freedoms, political participation, democracy's modus operandi, is either hampered by a diminished quality of participation, as certain disadvantaged groups participate less effectively, or is altogether impaired, as these groups are so reduced in their humanity as to feel incapable, or excluded or alienated from the process. Without reproductive rights, including the right to choose or not choose abortion, individuals are denied freedoms so fundamental to their humanity, their intellect and morality, as to be ill-served to undertake any effective political and social engagement. The control of one's body denied by abortion prohibitions is the most basic civil right in democratic society, with deep roots in American political life. In 1891, the Court stated: "The right to one's person may be said to be a right of complete immunity: to be let alone" (Union Pacific, R. R. v. Botsford, 251). In her exhaustive analysis of abo rtion rights, Christine Luker borrows from Herbert Marcuse to argue that control of one’s body is a precondition of conscious engagement in social life (Christine 74). Marcuse posits that a connectedness with one's body is a precondition for the development of personality and the participation of individuals in social life (Herbert 72-78). Luker writes, drawing on Marcuse's theory of the body and political activity, that "control over one's body is a fundamental aspect of this immediacy, this receptivity [that is open and that opens itself to experience] ," which is a requirement of being a person and engaging in conscious activity (Luker 4). Thus the right to chart one's reproductive destiny helps to ensure that women's humanity comprising their feelings, intellect, and spiritual nature is not being suppressed, that they are not being relegated to the status of other where they languish in immanence and stagnation. In being denied the right to make the choice of whether or n ot to bear a child by being deprived of a right to abortion, women are not only denied the right to undertake the complicated moral reasoning and critical thought necessary for a decision in this important matter, but they are, more fundamentally, diminished as people. The reproductive choice is left, entirely in the hands of doctors (who decide as they see fit whether or not bearing a child will harm the pregnant woman). For this

Breakdown of IT during Hurricane Katrina Essay Example | Topics and Well Written Essays - 2500 words

Breakdown of IT during Hurricane Katrina - Essay Example They want to pool their knowledge and interpretations of the situation, understand what resources are available, assess options, plan responses, decide, commit, act, and coordinate. The heart of the network is the communication system they use and the ways they interact within it" (16). There are five elements that make up an HFN which includes "(1) a network of people established rapidly (2) from different communities, (3) working together in a shared conversation space (4) in which they plan, commit to, and execute actions, to (5) fulfil a large, urgent mission" (Denning, 16-17). The basis for forming an HFN for quick responses to emergencies or an urgent task, then disbanding the entire group upon completion of the desired outcome is not an entirely new concept as historically, an HFN has become a necessity in such devastating events such as: "(1) the September 11, 2001 World Trade Center attack that took 2,749 lives which resulted in severe economic impact, especially to airlines, and a stock market loss of $1.2 trillion, (2) the December 26, 2004 tsunami from a 9.1 earthquake that took over 283,000 lives, (3) the August 29, 2005 category-5 hurricane Katrina, which knocked out electric and communication infrastructure, over 90,000 square miles of Louisiana and Mississippi and displacing 1.5 million people" (Denning, 15) No matterNo matter the severity of the disasters and the impact on economic and environmental containments, there is an important moot point to be made: the "quality of the response depends not on response planning or on new equipment, but on the quality of the network that came together to provide relief" (Denning, 15) This type of response is not simply limited to what and how quickly relief was provided but also in how quickly the infrastructure response was mobilized. This infrastructure response includes restoration of voice and data communications, medical needs, etc. which are indirectly tied to the victims or those who are affected by natural disaster events. There are three categories that have been awarded when an HFN will respond and are broken down in the following table (Table 1): Category Characteristics Examples K: Known Know what to do Use existing network structures May choose not to respond Fast response team for time-critical business problem or opportunity KU: Known/Unknown Know what to do Don't know time or place Responding network structure known Local fire, small earthquake, civil unrest, military campaigns UU: Unknown / Unknown Don't know what to do Don't know time or place Responding network structure unknown 9/11 attack, other terrorist attacks, large earthquake, major natural disasters (Note: KU events can become UU events when scaled up to large areas or populations) Table 1: Kinds of events requiring response from hastily formed networks1 To further explain the category challenges, "the first category is the easiest and the least likely to stress the HFN; the middle category is the type that emergency agencies such as police and fire departments prepare for; but, the third category challenges are more defined as: Genuine surprise: the precipitating event is in no known category. There has been no advanced planning, training, or positioning equipment Chaos: everyone is

Being a Leader Essay Example | Topics and Well Written Essays - 2500 words

Being a Leader - Essay Example Likewise, the paper also highlights various leadership styles, which a leader might require to adapt in its process of leadership. Moreover, it also highlights the cultural and motivational aspects for a leader in an organisation. The role of a leader is to assimilate the skills of the people in an organisation to achieve the desired results and organisational objectives. It is also considered that a leader has the role of providing direction to the employees in an organisation, act as a medium of communication between the low-level management and the top-level management of an organisation. Moreover, a leader also has to play the role of a mentor for a group of employees along with providing knowledge to them. Motivation along with providing encouragement to the group of employees also falls under the role of a leader (Kashfi, 2007). Similarly, the responsibilities associated with leadership include communicating the message from the top-level management to the lower-level management of an organisation and help in the smooth execution of organisational operations. A leader is also responsible for empowering talented employees along with convincing them with a vision of meeting the organisational objectives a long with their personal requirements (Burton-Jones, n.d.). Communication skills are perceived as quintessential for a leader, which must be inherent within the people in this position. Moreover, a leader must also have the knowledge of planning regarding the resources in an organisation applying their foresightedness skills. Knowledge of controlling a group and its overall performance is also a vital aspect for leaders to become successful, where the foresightedness characteristics prove to be a virtue for them. A leader also must be able to set the example for its group that would provide them an understanding regarding the skills

A Rose for Emily by William Faulkner Essay Example for Free

A Rose for Emily by William Faulkner Essay A Rose for Emily is a short story by American author William Faulkner. It tells about an old woman named Emily Grierson lives in the town of Jefferson. The tale sets in the early nineteen hundreds, it opens with the town finding out about Emily’s death. Through the whole story, people learn of the life and times of Emily, her relationship with the town, her father and her lover. People find out the truth that Emily was hiding at the end of the story. There are many different symbolisms in the story Among all of the symbolisms , the monument, the frame, the grey hair, the house and a rose are the most important and thoughtful ones throughout the entire story. The monument appears in the beginning of the story as the first symbolism. â€Å"When Miss Emily Grierson died, our whole town went to her funeral: the men through a sort of respectful affection for a fallen monument†(A Rose For Emily). Faulkner calls Emily a fallen monument, it also could understand as an idol in a niche. It shows that how the town views her and to connect her to the idea of the old, genteel Southern ways. The modern townspeople dont know what to do with her, and she is so closed off to them, but they respect her enough to just leave her alone. Like Faulkner states, she was like a statue only representing a real, living person and thus she passed from generation to generation dear, inescapable, impervious, tranquil, and perverse. In her old age she is seen as a monument to the past that is never seen outside of her house. All of the respect that her father had earned died with the old men and women of the town. Frames also seem to be symbolic in A Rose for Emily. One of the examples is the scene where the narrator is describing Miss Emilys father as standing in the foreground and framed by the doorway as he held would be suitors at bay. Meanwhile Miss Emily is framed in the background. Emily’s father. Mr. Grierson is a controlling, looming presence even in death, and the community clearly sees his lasting influence over Emily. Also he references framing with reference to her crayon picture of her father in the gold frame. The whole story is framed in the idea of traditions dying out as time passes. monument who left a part of her behind in the grey hair. The single grey hair on the pillow is another symbolism. The old hair on the pillow signifies that Emily is a history in the town now, lying with corpses as all that she has had to be proud of is also dead. Her desperate attempt to maintain a hold upon the past has failed and she is a fallen angel’. The house that Emily lives in is a symbolism that shows the decay as Emily begin getting older and older. The house at one time was one of the most beautiful homes in the whole town of Jefferson. In Emilys youth the house was always well kept. As Emily aged so did the house she lived in. The street she lives in from the symbolic of high class became the worst for the entire town. With faded paint and an unkempt yard it even began to smell at one point. The men of the old Jefferson would never tell a lady that her house smelled so they cured the smell themselves. It would seem that the house and Emily where connected in a way. Both of them had grown old and lost their brightness. The house was also looked at in the same way as Emily. Emily lost her mind and her looks. The house lost the beauty it once held due to old age. They where looked at as a monument to the past. The most important symbolism among the all in A Rose for Emily is in the title itself. The rose is most often thought of as a symbol for love in the case Homer is the rose or love for Emily. Her father thought there was no man was good enough for her or for the Grierson family. Therefore she was never able to experience passion or the rose of love until she met Homer. The rose for Emily is hope, and passion. However, there is another meaning of rose to consider. However, the rose in the title of the story could therefore stand for Emilys secret; that is Homer her rose whom she cherished, loved and kept to herself even after his body was corrupted by the decay of time. While Faulkner had many symbolisms in A Rose For Emily, the symbolisms of the monument, the frame, the grey hair, the house and a rose are the most important and worthful ones throughout the entire story. Author William Faulkner truly wrote a wonderful story about an old women who loses her mind. A Rose For Emily uses different symbolisms to show the way in which people all grow old and decay, it tells a story of fallen angel Emily’s life.

Al Jazeera Broadcasting Company: PESTEL Analysis

Al Jazeera Broadcasting Company: PESTEL Analysis Executive Summary The objective of this report is to analyse the key external issues affecting Al Jazeera Broadcasting Network using the PESTEL Co. mnemonic. This analysis will consider the opportunities and threats facing Al Jazeera and its competitors in the broadcasting industry. Al Jazeera is generally regarded as a controversial TV network and has faced various forms of censorship in different countries. These censorships represent a significant threat to their desire to increase market share. Increasingly, viewers are demanding a more rounded coverage of news rather than a perceived ‘one side to the story’ served up by existing networks like BBC and CNN. Al Jazeera are seen as one of the main networks to provide this rounded coverage. Al Jazeera faces competition from new Arab network stations who are copying the former’s format. Since the launch of their English services, the Qatar based network is now in direct competition with the likes of BBC and CNN which brings challenges prevalent when competing against well established brands. Al Jazeera’s External Environment: PESTEL Analysis Although external forces are beyond its control, Al Jazeera can use proactivity to improve its position based on its understanding of this environment (Scholes, 2004). It enables Al Jazeera to be in a position to determine its position in the industry and subsequently identify and implement strategies and activities that will exploit the opportunities in the external environment and minimise the threats faced (Grant, 2004). The mnemonic, PESTEL Co., will be used to carry out an appraisal of the external factors affecting Al Jazeera. The mnemonic stands for the following: Political Economic Social Technological Ethical Legal Competition (P)olitical Al Jazeera is seen as a controversial TV network station. Consequently, it has had run-ins with many countries. A lot of these have resulted in censorship of some sort. The US and UK have been reported registering strong protests against the TV network’s perceived anti-US and anti-UK stance in reporting the 2003 invasion of Iraq. In Spain, in 2003, a reporter was arrested for allegedly providing support to Al Qaeda members (www.wikipedia.com). These controversies impacted negatively on Al Jazeera in terms of increasing its customer base. The more censorship and negative publicity that they attract, the less they are able to make inroads into the market share of their major competitors like CNN and BBC. This represents a significant threat. In 2004, allegations, though unsubstantiated, were made against the US, of a plot to deliberately target Al Jazeera headquarters in Doha (www.wikipedia.com). On the plus side, Al Jazeera is known for covering post-war issues. (E)conomic Al Jazeera survives on the funding provided by the Emir of Qatar and through advertising revenue. Al Jazeera’s main strategy is based on increasing market share instead of profits. ‘The Economist’ reiterated as such in its November 2006 edition, ‘influence more than profits are Al Jazeera’s driving force’. Due to increased globalisation and a general economic upturn in the world economy, i.e. low interest rates, higher levels of spending and investment, Al Jazeera are exposed to increased opportunities in terms of attracting more viewers. Viewers worldwide are better able to afford satellite TV stations in their households, therefore Al Jazeera is perfectly poised to exploit the opportunities presented. Through its web-based subscription-free service, the TV network also has an increased reach across the globe. (S)ocial This represents a significant opportunity to Al Jazeera. In Abram Sauer’s article ‘Al Jazeera Tough Enough’ (www.brandchannels.com), the writer intimated that the channel is seen as providing alternative views from the normal propaganda allegedly served up by mainstream stations. Recently, residents of countries like US and UK are registering their concerns and displeasure on what they perceive as misinformation and increased propaganda of the news presented by well-established international TV networks like CNN and BBC. The concern is based on the beliefs that these stations are sympathetic to their respective governments. Increasingly, Al Jazeera is seen as the alternative providing a more realistic and credible news and more important providing views from the ‘other side’ (i.e. views of Palestinians, Al Qaeda etc). This is translating itself into increased viewing figures for the Qatar based channel. In just over 10 years, Al Jazeera recently estim ated its worldwide audience at approximately 45 million with over 150000 US households included in that figure (www.aljazeera.com). (T)echnological Web based services in Arabic and English present the TV network with good opportunities to reach a wider audience. (E)thical In the western world, for example, the powers that be accuse Al Jazeera of promoting or supporting terrorist activities which worldwide is regarded as unethical. In the Middle East, the opposite view is held. Al Jazeera has cleverly constructed an image of itself as the station for the ‘underdog’. (L)egal In a nutshell, the obligation to provide fair and impartial news places a great duty of care on organisations such as Al Jazeera to be responsible in disseminating news. The threat here is failure to adhere to legal obligations can end in closure for the station. Competition Two Arab networks are eating into Al Jazeera’s share of the Arab market particularly in the Middle East, these are Al Arabiya and Al Hurra. Since launching their English based service, the TV network is now in direct competition with international broadcasting giants like BBC World and CNN International. Porters Five Analysis Porter’s Five Forces model will be used to analyse the competitive forces in the industry Al Jazeera operates in. Each will be looked at in turn and an assessment made on whether each of these forces present opportunities or threats to Al Jazeera. Bargaining power of suppliers The suppliers of Al Jazeera consist of providers of products and services to help Al Jazeera conduct its operations. These include suppliers of vehicles, equipment and hotel accommodation. There are also consultants and presenters who are lured to the station for big money, for example Sir David Frost. The bargaining power of suppliers can be considered low and therefore present opportunities to the TV network to attract the best. Bargaining power of buyers Increasingly, audiences are looking at alternative news coverage as their concern on alleged propaganda offered by mainstream TV news channels grows. This provides a fantastic opportunity for Al Jazeera, who are considered as the prime channel for more balanced views. In the TV news network industry, the power of the audience is very high. What is also high is the level of audience loyalty to established brands like CNN and BBC. The threat from such stations is clear as more of these diversify into programmes for ethnic minorities and other programmes presented by Al Jazeera. Barriers to entry This is high due to high capital and stringent legal requirements to be met. New entrants find it hard to compete with the TV broadcasting giants. This enables Al Jazeera to focus more on existing competition and worry less about new entrants. The main opportunity here is the strategies put in place to maintain or improve their competitiveness can be more effective than if a threat from new entrants was significant. Availability of substitutes Many people follow the news on the radio and online. However, TV is the preferred medium. Al Jazeera has increased its distribution channel by having their web based service. Therefore, the availability of substitutes is regarded as low and therefore the threat is not significant enough to worry Al Jazeera. However, complementary substitutes like other TV news channels, especially the Arabic ones will provide a significant threat once they become more established, in terms of eating into Al Jazeera’s core customer base. Extent of competitive rivalry Buyer power is high in the industry. The audience are demanding and getting greater choice of channels, thereby ensuring that broadcasting organisations place greater emphasis on the quality of their programme offerings. This poses a threat. The threat of new entrants is low as is the bargaining power of those who supply goods and services to TV network stations. Therefore, the threat from these two forces are low. The availability of substitutes provides a significant threat to Al Jazeera but the threat is well mitigated through the TV news network’s creation of a niche market for itself, i.e. one which provides a more balanced alternative view to the norm. Conclusion Significant threats and opportunities exist in the world of TV news. The threats for Al Jazeera mainly come from political, ethical and competitive forces while the opportunities are provided by social, high entry barriers and technological forces. Al Jazeera are able to mitigate threats through cleverly carving themselves a niche in the industry. They are able to exploit the opportunities as more people are demanding a more rounded view of what’s actually happening in the political news world, rather than being fed, what is widely being considered as propaganda news. REFERENCES AND BIBLIOGRAPHY Books Begg, D et al 1997, ‘Economics’ 5th edition, McGraw-Hill, Maidenhead Buckle, M Thompson, J 1999, ‘The UK Financial System’, 2nd edition, Manchester University Press, Manchester Grant, R 2004, ‘Contemporary Strategic Analysis’ 5th edition, Blackwell Publishing, London Howells, P Bain, K 1998, ‘The Economics of Money, Banking and Finance’ Addison Wesley Longman, Essex Porter, M E 2004, ‘Competitive Strategy: Techniques for Analysing Industries and Competitors’ New Edition, Free Press Scholes, K 2004, ‘Exploring Corporate Strategy, Text and Cases, FT Prentice Hall, London Internet/Practitioner Sources AJ Publishing, 1996, ‘About Aljazeera.com, viewed 20 March 2007, www.aljazeera.com/about.asp Answers.com, 2004, ‘Al Jazeera’, viewed 20th March 2007, www.answers.com British Broadcasting Corporation, 2005, ‘David Frost joins AlJazeera, viewed 20 March 2007, http://news.bbc.co.uk/2/hi/entertainment/4318284.stm CNN, 2002, ‘Al-Jazeera: Bin Laden Tape Praises Hijackers, viewed 20 March 2007, http://archives.cnn.com/2002/WORLD/meast/09/09/binladen.tape/index.html El-Nawawy, M Iskandar, A, 2002, ‘The Minotaur of Contextual Objectivity: War Coverage and the Pursuit of accuracy with Appeal’, viewed 23 March 2007, www.tbsjournal.com/Archives/Fall02/Iskandar.htm Guardian Newspaper, November 2005, ‘Gagging for the Truth’ viewed 23 March 2007, www.guardian.co.uk/leaders/story/0,3604,1649144,00.html Lynch, M, 2005, ‘Voices of the New Arab Public: Iraq, al-Jazeera and Middle East Politics Today, Columbia University Press, viewed 23 March 2007, www.columbia.edu/cu/cup/catalog/data/023113/0231134487.HTM 13k Nisbet, E C, 2006, ‘Public diploma, television news and Muslim opinion’, viewed 20 March 2007, Harvard International Journal of Press/Politics 9(2), 11-37, http://islamperceptions.org/Arab%20Perception%20of%20the%20West.pdf Sauer, A 2003, ‘Aljazeera Tough Enough’, viewed 20 March 2007, www.brandchannel.com/features_profiles.asp? WIPO Arbitration and Media Centre, 2006, ‘Aljazeera Space Channel TV Station v AJ Publishing aka Aljazeera Publishing’, Case NO. D2005-0309, viewed 23 March, www.wipo.int/amc/en/dmains/decisions Zednik, R, 2002, ‘Perspectives on War: Inside Al Jazeera’ Columbian Journalism Review, viewed 23 March 2007, www.cjr/org/year/02/2/zednik.asp

Jd Salinger Essay -- essays research papers

Salinger, J(erome) D(avid) (1919- ), American novelist and short story writer, known for his stories dealing with the intellectual and emotional struggles of adolescents who are alienated from the empty, materialistic world of their parents. Salinger's work is marked by a profound sense of craftsmanship, a keen ear for dialogue, and a deep awareness of the frustrations of life in America after World War II (1939-1945). Jerome David Salinger was born and raised in New York City. He began writing fiction as a teenager. After graduating from the Valley Forge Military Academy in 1936, he began studies at several colleges in the New York City area, but he took no degree. He did, however, take a fiction writing class with Whit Burnett, an editor of Story magazine, who encouraged Salinger and brought out his first published story, "The Young Folks" (1940). Over the next several years Salinger contributed short stories to popular magazines such as Collier's, Esquire, and The Saturday Evening Post, continuing to produce work even while serving in combat during World War II as a staff sergeant in the United States Army from 1942 to 1946. After returning to civilian life, Salinger continued to achieve success with his short stories, many of which were drawn from his war experiences. During the late 1940s he published work in Mademoiselle, Cosmopolitan, and The New Yorker. At the age of 31, Salinger gained a major place in American fiction with the publication of his only...

Literature Review on Lime Essay

LIME Grenada Ltd is a well established company that has been in operation since 1989 on the island of Grenada. Currently, LIME Grenada serves a customer base of over 109,000 residents, excluding the large number of visitors to its shores. This company has a significant role to play in bringing the telecommunication services to the nationals of Grenada. They are referred to as the market leader in fixed-line services and broadband services in the state of Grenada. As a result, this company has the competitive advantage of offering the widest range of broadband and fixed-line services. With one competitor namely DIGICEL, LIME Grenada operates as one of the leading providers of mobile technology and as such, facilitates an important aspect on the path towards globalisation. â€Å"Mobile communications have fundamentally changed the way in which we are able to live our lives. The way we work, the way we play, the very way in which we communicate have all changed since the advent of the mobile phone† (Cable & Wireless Communications Plc. 010). This company, competing strongly with its market challenger DIGICEL, offers a wide choice of quality, leading-edge mobile devices including the latest blackberry, Samsung galaxy and much more of the latest gadgets used in data and voice services to ensure that nationals of Grenada is on the same level with the rest of world. In terms of fixed-line services, LIME Grenada stands strong since they are the sole provider of this service which facilitates the quick and easy communication amongst nationals themselves and the rest of the world. With the provision of broadband services via fibre-optic submarine cable and satellite system, LIME Grenada proves be very valuable in the transformation of various means of conducting activities. In the education sector, LIME Grenada facilitates E-learning through the provision of internet or broadband services. Students are no longer confined to the walls of a classroom since LIME Grenada makes it possible for persons to pursue education through distant learning via the internet. Individuals are now able to access, interact and share information without the physical classroom. Importantly, this company allows easy access to a wide choice of sources of information for educational purposes to enhance learning and teaching. Added to this, is the implementation of videoconference connectivity to link campuses on the island and thus, allow access to a wider range of programmes to all individuals. This was not possible many years ago, however, with the assistance of LIME Grenada this has become a reality. The education sector is therefore transforming in this rapidly evolving digital society as Grenadians are now privileged to capture and utilize various educational opportunities. In Grenada’s domestic business sector, there is an increasing use of the internet, a key factor propelling ICT use, for conducting business transactions. In the banking sector, LIME Grenada makes available the opportunity for banking institutions to provide 24-hour online services to their customers. Persons can visit the various websites and access their accounts to conduct and view transactions. Among the many companies are Grenada Cooperative Bank, Republic Bank Grenada Ltd and First Caribbean International Bank. Furthermore, individuals and businesses can also conduct electronic commerce (e-commerce) via the internet. One such example of this is Carriasoap. com where numerous electronic, household, office and even party supplies are sold over the internet. Besides the aforementioned, LIME Grenada also provides employment opportunities in the business sector as the company endeavour to meet the needs of its market. In the not too distant future, there is high anticipation for the potential use of the broadband services provided by LIME Grenada to include E-taxation services through the Electronic Governance Regional Infrastructure Project (E-GRIP) within the country. This would comprise persons registering online and obtaining a tax identification number, taxpayers filing their monthly and annual returns online and taxpayers paying their taxes online thereby avoiding long lines. With the introduction of this system, the Inland Revenue Division will provide 24 hour online services to all taxpayers (Mitchell, Keith C. 2013). There is also the potential for development of an ICT knowledge park, the provision of WI-FI service in public buildings such as Government offices, schools, hospitals and police stations, which has already begun as stipulated by Prime Minister Dr. Keith Mitchell in his budget presentation in March of this year. With this, the importance of the telecommunication sector in Grenada is certainly visible. With proper measures in place the telecommunications sector is bound to encourage technology transfer across the globe which results in improved productivity in all sectors and increased standard of living. On the contrary, there are many hurdles that may be faced by LIME Grenada Ltd in the telecommunication sector. With globalisation, competition among mobile operators is inevitable. In Grenada, this is evident with the establishment of DIGICEL, a company offering mobile services to nationals of the country. This has ended LIME Grenada’s monopoly in that aspect and increased the potential for the penetration of other mobile service providers. Although competition amongst companies results in low costs and continuity in bridging the digital divide, LIME Grenada has to critically improve services in order to effectively compete with its rivals. This company has to look critically at the services they can offer and at the pricing strategies they can use so as to counteract the hindrances or threats that new competitors present. They have to effectively monitor their competitor’s strategies and develop many ways to counteract their plans and tactics to gain customers. Another hurdle that LIME Grenada may be faced with is the ability to speedily obtain updated technological and communication infrastructure and to modify operations. As with many other developing countries in the Caribbean region, lack of resources, particularly financial and qualified human resources, may also significantly hamper their development process. The telecommunication sector in Grenada is not alone in facing challenges on the path towards rapid growth and expansion via the globalisation process. According to Hylton, Shallon (2012), in Jamaica the challenges encountered with the provisions of telecommunication services vary in nature. Despite the many employment opportunities, there still remains a shortage of trained and highly qualified workers in the field. There is also the problem of cybercrime ranging from software conspiracy, the spreading of software viruses, software hacking and phishing. In Barbados, the high cost of the underlying transport network is creating a drag on the economy†¦. Service firms are keen on liberalization of telecommunications services. Hotels, tour operators and travel services recognize the need for a state-of-the-art network infrastructure for local and international clients. Banks, insurance firms and retailers are heavy data users that require economically priced telecommunications services to be competitive†¦.. Service companies are already at a disadvantage in the lending market due to regional loan practices that fail to recognize intellectual property and soft assets as a basis for working capital. Barbadian service firms advocate telecommunications reform to lower the cost of communications (Schmid, Linda. 2013). Overall, in previous years, people could not communicate across the world or interact without barriers, delays or difficulty (Hylton, Shallon. 012. p. 3). Currently, the new digital and mobile technologies along with the internet services offered by LIME Grenada allow persons to operate as if the world has no boundaries. Grenada in undertaking the liberalisation of its telecommunication market enhances its competitive position and economic growth and improvements in many sectors. Though there are challenges, the benefits outweigh them significantly. The literature exploring the significance and impact of telecommunication in this globalising world is quite extensive. Jeniffer Mohammed in Caribbean Studies– An Interdisciplinary Approach (2007) provides a critical insight into information on globalisation and information and communication technologies (ICT’s) which has guided this research thus far. Mohammed stated, â€Å"What a truly globalized world is about is one where there is a ‘level playing field’, where, for instance, everybody can benefit from the trade in technology. This has been happening with cell phones. From the nomadic people of the Sahara to Caribbean people in shanty towns to fishermen going about their trade, almost everyone uses cell phones to communicate. This is an example of something that has been truly globalized and gives us a good understanding about what globalization as a process is really about. It is not that those groups of people are necessarily communicating globally, but the use of the cell phones is a global phenomenon touching all income groups†. (p. 270). â€Å"Digital technologies, the internet and cell phones truly operate as if the world has no border†¦This is the logical meaning of – globalisation – whether applied to trade, finance flows or communication- for some commodity to be equally available to all, anywhere, as if the nation- state did not exist†(p. 70). Moretti, Marco (n. d), in his writing in Globalisation of Mobile and Wireless Communication: Today and in 2020 (2010) stated â€Å"what is happening to the mobile communication market is a good example of positive globalization: in few years mobile phones have spread all around the world becoming a low-cost tool capable of providing wireless connectivity almost everywhere†(p. 19). â€Å"Mobile communications, thanks to the effect of a globalized process of development, are probably one of the most effective means to close the digital divide†. p. 23). The World Bank in their June 2012 publication stated â€Å"Information and communication technologies (ICTs) have great promise to reduce poverty, increase productivity, boost economic growth, and improve accountability and governance. That promise only grew when ICTs underwent a revolution in the 2000s. Nearly 5 billion people in developing countries now use mobile phones, up from 200 million at the last decade‘s st art, and the number of Internet users has risen 10-fold. People across the globe do much more than chat and play games. They learn where best to fish and what market to sell their produce in. They trace cattle from pastures to supermarkets. They report illegal logging and misuses of local budget. They pay bills, send money back home, and receive cash transfers. They do business on mobile phones. They use ICTs to prevent violence against women—and community radio to empower them. They get state-of-the-art schooling online†¦Ã¢â‚¬ ¦. Governments can use ICTs to transform public service delivery across sectors—health, education, social protection, justice, agriculture, water, energy, and transport—both central and local. ICTs offer an opportunity to revolutionize public service management by capturing information efficiently in shared databases accessible to all government agencies (such as a national database of electronic identification of citizens). ICTs help governments to simplify administrative procedures and share services (such as citizen authentication and payment systems). And governments can pool resources, reduce costs, adopt common standards for information exchanges, and perform government functions more efficiently (with faster response time and fewer errors)† (The World Bank. 2012).

Accounting Estimates and Policy Essay

Disclosure of significant sources of estimation uncertainty and judgments in applying accounting policies are two important requirements in financial reporting, although these are the most subjective and complex areas, they are of significance in making business decisions to users of financial statements. This paper compares our company’s current accounting practice with the requirements in respective accounting standards in relation to disclosure of sources of estimation uncertainty and judgments in applying accounting policies with the aim the identify any gaps between these two which may trigger ASIC’ reviewers attention. It takes a look first at the requirements in respective accounting standards (Chapter 2). It then examine the current accounting practices in our company (Chapter 3 and 4) and identify the gaps between company’s practice and accounting standard (Chapter 5). At the end recommendations are made for a better-compliant report (Chapter 6). Requirements in accounting standards The disclosure of significant sources of estimation uncertainty and judgments in applying accounting policies should be disclosed separately in the financial reports. Not only the nature of estimates should be disclosed but also the sensitivity analysis to these estimates should be included. Judgments in terms of whether the nature and the amounts are relevant to the company’s operation are critical in applying the respective accounting policies. See more:Â  Mark Twain’s Humorous Satire in Running for Governor Essay Company’s accounting practices Estimations disclosed are impairments for intangible goods, provision for restoration and rehabilitation, employee benefits, estimation of useful lives of assets and ore reserve and revaluation estimates. judgments in applying accounting polices are disclosed in two areas which are depreciation of non-financial tangible goods and taxations. Identifying the gaps Our company prepared the financial statements in compliance to Australian Accounting Standard. However there are minor gaps between our company’s practice and the requirements in accounting standards in terms of content and manner. More significant disclosure could have been made the structure can be improved. Conclusion and recommendations Disclosures about timing in revenue recognition, classification of finance leases and operating leases and going concern could have been included, since they are relevant to our company’s operating and can better assist users in evaluating our company’s performance. The disclosure of estimates and judgments should be disclosed in separate notes since it is required by AASB 101. 1 Introduction ASIC announced recently that one of its focusing area would be the disclosure of entities’ estimates and accounting policy judgements.This is because some entities did not make material disclosure of sources of estimation uncertainty and significant judgments in applying accounting policies, while these disclosures, though subjective and complex, are critical factors in business decision-making. The purpose of this report is to identify any gaps between our company’s current accounting practice and the requirements of accounting standards by firstly looking at the requirements set out in the related accounting standard, then to carry out an examination of the current accounting practice of our company accordingly. The report will then compare the information collected and identify any compliance with or deviation from AASB requirements in regards to disclosure in estimates and accounting policy judgments, and discuss recommendations for a better compliance report to meet the satisfaction of ASIC reviewers. 2 Requirements in respective accounting standards AASB 101 paragraph 112-133 specifically state the requirements for material disclosures of sources of estimation uncertainty and the significant judgments used in applying accounting policies. 2.1 Requirements for disclosures of sources of estimation uncertainty According to AASB 101 paragraph 125-129 which relate to disclosure of sources of estimation uncertainty. entities are required to disclose estimates at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year (AU AASB 101.125). for these assets and liabilities, details of their nature and their carrying amount at the end of reporting period are required. To determine the carrying amount of assets and liabilities, estimations for the effect of future events are needed. for example, when the recent market value is absent, future-oriented estimates are of necessity in measuring recoverable amount of property, plant and equipment. Other examples can be long term employee benefits, or provision liability which subject to future results of legal events. The manner of the disclosures should be in a way that can assist users of the financial statements to comprehend the judgments that managements makes about the future and other sources of estimation uncertainty, usually users will expect to have the nature of the assumptions or other estimation uncertainty and the extent of sensitivity disclosures provided for the estimates. However, in some cases when the extent of possible effects the sources of estimation uncertainty at end of reporting period become impracticable, the entity should state that a material adjustment to the carrying amount of the asset or liability may be required if the outcomes within the next financial period are different from the assumption. 2.2 Requirements for disclosure of judgments in applying accounting policies According to AASB 101 paragraph 117-124, requirements for disclosure about judgments used in applying accounting policies are set out. ‘Judgments’ are defined as ‘apart from those involving estimations, that management has made in process of applying the entity’s accounting policies and that have the most significant effect on the amounts recognized in the financial statement (AU AASB 101.122). Two important elements to be disclosed are judgments about the measurement basis used in preparing financial statements and the other accounting policies. Judgments in terms of the relevance in applying a particular accounting policies should be exerted since management needs to consider whether the disclosure would assist users in understanding the financial position and performance of the company. it is noted that not only AASB 101, but other accounting standards such as AASB 116 (disclosur e of the measurement bases used for classes of property, plant and equipment) also states the requirements for judgments. what should be taken into account when applying a particular accounting policy are the nature of the entity’s operations and the policies that users of financial statements would expect to look at. for example, users would expect a manufacturing company to disclose its accounting policies for depreciation and revaluation on property, plant and equipment. or, users concerning about the entity’s income taxes would expect the entity to disclose information on accounting policies for income taxes, including deferred tax liabilities and deferred tax assets. it may be the case that even the amount for certain assets and liabilities are not material, but because it is highly relevant to the entity’s operation, then professional judgments are needed when applying the accounting policies. 3 Company’s current accounting practice—Resources of estimation uncertainty The disclosures of significant accounting estimates and assumptions are examined in note 2 to the financial statement, there are seven estimations made for the financial reports, the ones that deserve attention to are impairment of goodwill and intangibles with indefinite useful lives, provision for restoration and rehabilitation, employee benefits, estimation of useful lives of assets and ore reserve and resource estimates. 3.1 Impairment of good will and intangibles with indefinite useful lives detailed disclosure about the assumptions and estimates used in calculating the impairment value are * Discount rate: it requires management’s estimate of the time value of money, in the financial report, weighted average cost of capital of the entity and business risk specific to the unit are accounted for the calculation. * Market conditions: management made assumptions on key domestic market segment activity including construction, mining, agriculture and manufacturing, and also assumptions on GDP, CPI as well as long-term exchange rates for AUD/USD and NZD and made sure they are consistent with external information. * Sensitivity to changes in assumptions: management considered that the carrying amount of the CGUs would not exceed their recoverable amount given any changes from the above assumptions. 3.2 Provision for restoration and rehabilitation the provisions include future cost estimates in relation to dismantling, closure and decontamination of various site, and the calculation for these requires assumptions on application of environmental legislation, available technologies and consultant cost estimates. Since these factors are subject to changes in the future, updates need to be made periodically. in Note 18, three main categories are provision for restoration and rehabilitation, provision for legal customer claims(legal fees) and provision for restructuring. 3.3 Employee benefit employment benefit such as long service leave would require estimation on future salary, discount rate and the years that the employee may work for our company. Other actuarial assumptions are applied when calculating defined benefit plans for employees. 3.4 Estimation of useful lives of assets basing on historical experience, management made the estimation of the useful lives of assets .The condition of the assets is assessed at least annually and considered against the remaining useful life, adjustments are made accordingly. 3.5 Ore reserve and resources estimates This is the estimation of the amount that can be extracted economically and legally from the entity’s mining properties, the calculation is based on the geological judgments and other factors such as foreign exchange rates, commodity prices and the size and grade of the ore body. 4 Company’s current accounting practice—judgments in applying accounting policies Judgments in applying accounting policies were disclosed in Note 2 under ‘Significant accounting estimates and judgments’. Two significant accounting judgments are identified in Note 2, being ‘impairment of non-financial assets other than goodwill and intangibles with indefinite useful lives’, and ‘Taxation’. 4.1 Impairment of non-financial tangible assets Our company take into account the relevant factors, such as business performance, technology, economic and political environments and future business expectations when assesses the impairment of all assets. management decides that the recoverable amount of the asset is determined if an impairment indicator exists. for the financial period ended 30 June 2012, management regarded that the indicators of impairment were significant enough so that assets have gone through impairment tests and recoverable amounts were determined. 4.2 Taxation Our company is subject to income taxes in Australia and jurisdiction where foreign operations apply. While ultimate tax on transactions and calculations are uncertain, judgments is required in assessing whether deferred tax assets and deferred tax liabilities are recognized on the balance sheet and the application of certain income tax legislation. Because there is risk and uncertainty involved in making judgments, there is a possibility that the amount of tax assets and liabilities recognized on the balance sheet would be impacted if there are changes in future circumstances, resulting in a change to income statement. Judgment is also exerted when determining whether deferred tax assets should be recognized, and it is based on that highly considerable likeliness that the tax losses can be recovered by sufficient future taxable profits. 5 Comparisons between company’s current accounting practices and accounting standard requirements It is important that our disclosures are in compliance with the requirements in Australian Accounting Standard Board. After the explanation of AASB101 and the examination of the note to our financial statements, the following points should deserve attention from the board: 5.1 Disclosure compliance Our financial statements disclose and only disclose the critical judgments about the application of accounting policies, and major sources of estimation uncertainty inherent in assets and liabilities, the information provided is appropriately tailored to our company’s circumstances, for example, our company is subject to income taxes, therefore the policies of calculation of income taxes, recognition of deferred tax assets and deferred tax liabilities are disclosed in note 1 to the financial statements. Since we are material company, ore reserve is highly relevant to our operating activity, therefore the estimation for ore reserve is disclosed in note 2 listing the factors we took into account when preparing the financial statements. 5.2 Content of disclosure the potential gap between our company’s current practice and accounting standard is that some other disclosures about judgments can be included in the notes, such as the judgments in the classification of leases as finance or operating. Although this figure is not material as shown in the financial statements, leased assets are relevant to our operating activity and should be included. 4.3 Manner of disclosure Another gap is that in AASB 101 critical judgments and major sources of estimation uncertainty should be considered separate categories, in our company’s note to financial statement, these two items are placed under the same note 2. 6 Conclusion and recommendation After the comparison between our company’s current accounting practice and the requirements in accounting standard, to better satisfy the ASIC reviewers, the following points can be noted when preparing for the financial statements: 6.1 Improvement in contents we can included some other judgments we used in applying the accounting policies, such as the classification of assets ( whether a non-financial asset held of sale, or class of financial asset), classification of leases as operating or financial leases, and going concern judgments. The lease assets amount might not be as material as others, but these are relevant to material company like us and therefore the judgment involving in choosing the accounting policies should be disclosed, and so does going concern, it is believed that the reasonable disclosures of management’s judgment on going concern can assist users in making financial decision. 6.2 Improvement in structure Critical judgments should be separately identified from the estimation uncertainties, and should be disclosed in separate notes. This is because in AASB 101 it makes clear distinction between judgments and estimations. Not only the content but also the structure and manner of presentation are critical in achieving true and fair disclosures.