Extra Credit #2 Movie Review Example | Topics and Well Written Essays - 500 words

excess Credit 2 - Movie Review ExampleThe Credit Crisis is a short video by Jonathan Jarvis, which illustrates the 2007 international financial crisis. It is very challenging to identify an individual or organization that was not proscribely affected by the crisis. Understanding the complex financial systems that resulted in the life-sized scale financial meltdown is very difficult. The movie demystifies the subprime lending, poor relationship among the financial stakeholders, and the Glass-Steagall Act adequately. Know takege is power, and Wall Street has always applied the principle to benefit financially.The CNBC Subprime Mortgage Special - House of Cards illustrates issues that closely resemble the new real estate sector. One of the issues is the profit motive among the real estate players. The financial greed among investors is what led to the financial crisis. Quick Loan Funding provided credit to people who could not afford down payment. thencely the number of borrower s increased, and the company recorded millions in profit. Presently, many financial institutions fund mortgage products by providing ratty credit facilities to the investors.The Credit Crisis illustrates that the financial system is complex and large scale. Very many people do not understand this complex financial system, and thus the financial crisis was experienced. Millions of Americans did not understand the magnitude of the large credit bubble that occurred during the past decade, due to limited financial knowledge. When the bubble burst, nix financial consequences were thus realized. Many people currently do not understand the global financial system because of the complexities involved. due to the greed of financial institutions, many people still get excessive credit products despite of negative effects shown during the financial crisis.The two films have one major similar feature. They both discuss the negative effects of the global financial crisis. The Credit Crisis ex plains that the financial

Public Relation Campaign for Big Brother Big Sister Assignment

Public Relation Campaign for massive Brother bouffant infant - Assignment ExampleYou can be assured that his Big Brother or Big Sister has undergone an extensive background check because we value your childs safety. Furthermore, all mentoring relationships are well monitored and have the backing of professionally trained match coordinator. The Big Brother or Big Sister will assist your child in achieving success in school and preventing him from turning to drugs or alcohol. just about kids who enroll at Big Brothers Big Sisters become more confident and perform better in school. Their relationships with their families and friends greatly improve. More importantly, they feel better about themselves (Big Brothers Big Sisters of America , par 2).If you are perpetrate to letting your child explore his vast potentials and want to develop him to become a mature, responsible and a well-rounded individual, this is the opportunity you have been waiting for. You may contact us at telepho ne design ____________ and we will gladly discuss with you about our programs.Big Brothers Big Sisters Australia Limited. International connections. 2009. bigbrothersbigsisters.org. Web. 22 October 2012

Organisational Behaviour and Human Resource Management Southwest Research Paper

Organisational Behaviour and Human preference Management Southwest Airlines - Research Paper ExampleSouthwest Airlines is a easy known nominate in the American aviation industry. It is the largest domestic carrier in United States operating more than 3000 flights a day. The caller-up is a huge success story due to its record continuous profits, even in years when other airlines were suffering. The company was founded in 1971 and since 1973 to 2003 the company never recorded an annual loss. This strong pecuniary record has forced management gurus to study the company in detail in order to control the factors behind its success. Southwest Airlines only flies within United States and even then the company has make extremely well over the past three and a half decades. The friendly organizational civilisation of the company may be one of the reasons behind this tremendous success. In this report Southwest Airlines exit be discussed in great details and a thorough SWOT analysis w ill be conducted. Organizational behavior and leadership within the company will be discussed a unyieldingside with human mental imagery management issues. Details of organizational culture and structure will also be included in the report. In the end future directions of the company will be analyzed and discussion will be make on how it will try to launch its operations globally. Recommendations will also be made at the end. Background Southwest Airline has always used a strategy that is not astray practiced in the aviation industry. The company uses cost leadership approach in its business operations. Since its founding the company has targeted shorter routes and has tried to fly more flights between cities. Due to this approach Southwest Airline has been productive in gaining a significant market share in the country. The company has been successful in big(p) be to an amazingly low level and by doing this it has knocked out its competitors (Bunz & Maes, 1998). With really low fare it is a first choice of cost conscious frequent travelers. The company uses a variety of techniques to lower its costs down and maintains profitability by utilizing its resources in an efficient manner. An example would be the plane of Southwest Airlines where in that respect is no first clique seating available. All the seats are labeled economy class because it allows more seats in the plane. This is one example of how lower costs is achieved by South tungsten Airlines. Southwest Airline has also achieved success because of its inspirational leadership. The CEO of the company for a long cartridge holder was Herb Kelleher. His charismatic leadership is one of the major reasons why the company did well for a long time (Gibson & Blackwell, 1999). The business strategy of the company has been of lowering costs and increasing efficiency, and charismatic leadership blends well with such a strategy. The organizational culture of the company is also commendable. Southwest Air line has a very friendly culture and employees are encouraged to shorten initiatives. Employees are also treated in a good manner and this is what motivates them to work hard. Workers of the company are a major reason why company has always been successful even in tough economic times. Employees are given power to take decisions and this is why they are able to come up with innovative ideas and this helps the company at the grass lineage level. The company only flies short routes with United States and it

Government and Business (ECONOMICS) Case Study Example | Topics and Well Written Essays - 2000 words

Government and Business (ECONOMICS) - Case Study ExampleIn run to to the full understand and explore the question of whether Microsoft has the monopoly over the in the flesh(predicate) computer run system or not, angiotensin-converting enzyme must understand the dynamics behind the securities industry structure of monopoly besides understanding what anti-competitive practices have been employ by Microsoft to capture the market and gain the leading position in operating systems market in the world. Further, it is also deprecative to understand that the question of Microsoft monopoly shall also be viewed in a broader perspective of antimonopoly laws and regulations and the perceived role of government in creating legislative environment which discourages such practices.This paper will stress to understand and explore the question of whether the Microsoft has the monopoly power in the PC operating systems market in the world. And if yes, did Microsoft maintain this through usi ng anticompetitive practices.Microsoft Corporation develops, manufactures, licenses and supports a range of software products for computing devices. (NY TIMES). This description of Microsoft virtually covers everything for which the square is famous for. Technically, Microsoft is a software developer which develops varied software such as operating systems to run the personal computer machines, Office suites including helping to accomplish different tasks such as word processing, spreadsheet analyses, presentations etc. It is however, critical to mention that Microsoft has successfully developed itself as a firm with diversified portfolio of software as sound as hardware products. It not only has huge presence in software market unless also manufactures and develops Xbox- a gaming portal and Zune- a new MP3 player.Established in 1975 as Microsoft by Bill Gates and his friend Paul Allen, the new company was initially established in order to extend DOS based operating system to I BMs newly developed personal computer. Microsoft developed its initiative Windows bases operating system during 1983. This new operating system was potentially aimed at removing the deficiencies of the old MS- DOS and provide a more flexible and robust operating system which can cater to the needs of different users according to their own requirements. It is critical to note that at the time of introduction of this new Windows based operating system which worked on the Graphical User Interface (GUI) basis, Apple Computers was already in the market and was development its own operating system to be sold with its own brand of personal computers.As the market for personal computers market soared, the demand for the Microsofts operating system increased because of its relative ease and platform dissolve nature which allowed Microsoft Windows to run on any personal computer machine. The era of 1990s saw an unprecedented crop in personal computers market and with the introduction of M icrosoft Windows 95, Microsoft virtually started its journey towards dominating the operating systems market in the world. The rapid increase in the demand for personal computers and relative ease and inexpensive nature of MS Windows software made a very explosive combination for users to get a comprehensive package.What is however, crit

Health care joint ventures and competition law Essay

Health c are word ventures and competition law - Essay Example ace of the major problems in applying antitrust analysis to joint ventures in the health care industry, as in other industries, is the inherent problem of properly defining a joint venture. The classic and most-often cited definition states that a joint venture is an enterprise in which two or more separate firms or entities incorporate their operations such that the following conditions are met (1) the enterprise is under the joint control of parent entities, which are not under related control (2) each parent makes a substantial contribution to the joint enterprise (3) the joint enterprise exists as a business entity separate from the parent entities and (4) the enterprise creates or is intended to create a newfangled capability in terms of providing new productive capacity, new technology, a new product, or entry into a new market. The term joint venture do-nothing be applied to a wide range of collaborative activi ty. The Department of Justice, in its Guidelines for International Operations, has defined a joint venture as essentially any collaborative effort among firms, short of a merger, with respect to R&D, production, distribution and/or the marketing of products or services. In the health care industry, agreements amid hospitals and physicians to provide certain hospital-based services, such as anesthesiology, radiology, and pathology could be viewed as joint ventures.

Diffrenece between FAA Regulations (FARs) and UAE GCAA Regulations Essay - 1

Diffrenece between FAA Regulations (FARs) and UAE GCAA Regulations (CARs) - Essay ExampleThe regulations cover all activities of melodic phrase ranging from pilot instruct to the specification extremitys for air crafts and broader issues that deal with the management of flight operations within a jurisdiction.The general civil aviation authority of the United Arab Emirates bears significant resemblance with the national aviation administration of the United States. From the on flummox, it is important to recognize the fact that both of these bodies are regulatory bodies that set the required standards in the field of aviation. The standards that the two regulating authorities majorly deal with broadly concern the requirement of the human resource in the aviation industry and the specifications of aircrafts that are to be used within the jurisdictions that the regulations govern. The GCAA for ensample is in charge of issuing certificates to aircrafts that have complied with all t he safety standards of flying within its airspace, the FAA on the former(a) hand prescribes regulations that govern the standard requirements of safety in all aircrafts in the united states. In dealing with personnel issues, both of the organizations are in charge of the training and certification of the aircraft handlers and all the people straight involved in the manipulation of the planes (National Aeronautics and Space Administration Staff 1982, pp 613). An international standard is in any case an area that both the organizations correspond in functional operation. Both the GCAA and FAA provide regulations within their territories to ensure that the aircraft standards and the training of personnel meet the international safety standards that are set for safety and airworthiness (International Business Publications, USA. 2012, pp 227).The major drive force behind these regulations is the safety of all the stakeholders in aviation sector. Through imposing strict standards and regulations in the industry, the chances of accidents occurring through

FAMILY LAW Essay Example | Topics and Well Written Essays - 1500 words

FAMILY LAW - Essay ExampleUnder the MCA, a lump sum order whoremaster be made to enable the payee to comply with pre-existing liabilities and expenses already incurred such as the outstanding mortgage payments in the current scenario or alternatively it could be use to enable a spouse to take training as Ann has indicated. In such cases, an order can only be made if Timothy has the appropriate capital5.Section 25A requires courts to shoot the desirability of promoting cessation of fiscal obligations between the parties. In ancillary relief applications, there is a mandatory judicial obligation to consider a clean break or impose a time limit on pecuniary obligations. However, as highlighted in SRJ v DWJ,6there is no judicial presumption towards a clean break. It is further unequivocal from the decision in Miller and Mcfarlane7, that the courts favour wives of wealthier spouses in divorce, which places Ann at an advantage8.Nevertheless, the overriding sentiment of the MCA is to en courage spouses to pass away independent and the courts will follow the section 25 guidelines9. With regard to the judicial approach to Anns demands for maintenance, in Wachtel v Wachtel10, the courts adopted a one third formula as a starting point. Moreover, as a result of the decision in White v White11the House of Lords determined a benchmark approach of equal division in surplus asset cases12.With regard to the property and maintenance, the house is together with owned and Ann and Timothys children are adults and have moved away. Accordingly, the appropriate approach as highlighted in Piglowska v Piglowska13 is to consider the specific criteria in section 25(2) of the MCA, which creates no priority.Section 25(2)(a) and (b) are relevant and thereof the present and future income and other financial resources of both parties, including any increase in capacity that is levelheaded to expect a party to take

National Health Services Essay Example | Topics and Well Written Essays - 3000 words

National Health go - Essay ExampleThe researcher states that most of the services provided by National Health Services or NHS ar free. It is funded by the money raised through taxes. The payments made under National Insurance are also utilized for the backup of its health services. In view of the recent budget cuts announced by the government, there will be an impact on taxation. This will lower the fund availability of the NHS as it is mainly dependent on taxation for discharging free health services. Therefore it is important that it identifies alternative sources of funding or it will face the problem of scarce resources in the future. NHS receives a significant chunk of the add together budget allocated for the Department of Health. Out of the 94 trillion amount allocated for this Department the NHS received nearly 92.5 billion in the year 2008-09. The Primary Care Trusts (PCTs) are the principal fund holders of NHS and they distribute funds to the brass on a contract basis or at a tariff agreed upon. NHS applies charges on prescriptions of adults. Apart from this, they also charge money for dentistry and optician services. Most of the costs of the system are funded by taxes, implying that the contributions from UK taxpayers comprise most of its funding. NHS receives money from dentistry as well as optical services. The dentistry charges on examination at NHS as on April 2009 was 16.50, 45.60 for extraction or filling and 198 was charged for opposite complex procedures.

Globalization and Business Complexities Dissertation

Globalization and Business Complexities - Dissertation ExampleMethods, results, and their implications for pedigree are discussed. Recommendations for future query are contributed. Globalization and Business Analyzing Complexities Introduction The process of globalization is actively discussed by different scholars and has non only many supporters but also many opponents. But before discussing its positive and negative effects it is necessary to define this term. Globalization can be described as a widening, deepening and belt along up of worldwide interconnectedness in all(a) aspects of contemporary social life, from the cultural to the criminal, the financial to the weird (Kose, Prasad & Terrones 2003). Globalization has already become one of the major trends affecting all aspects of national and international line of products sector activity. A phenomenon which leads to and causes global unification of the worlds affair, economic, and social orders, globalization presen ts a serious gainsay to subscriber linees. That the concept of globalization is new can non be denied. The gap between globalization and nationalization of businesses continues to persist. Globalization does not erase but on the contrary sharpens the cultural and social distinctions across countries and businesses. These however are not the only challenges faced by businesses in a globalized world. The current state of science does not provide adequate information on what businesses really think of globalization and how they can deal with it. Professional opinions and beliefs alter across groups and countries. However, better knowledge of individual and business perceptions of globalization and its complexities can create a first appearance for developing new business strategies. This is why this study is designed to shed light on business peoples perceptions of globalization complexities and their implications for business development. Research questions and objectives The mai n(prenominal) objective of the study is to highlight the main complexities underlying globalization and their implications for business. More specifically, the study explores the main business complexities of globalization from the viewpoint of business people. As a result, this study will help to identify the main challenges of globalization in business, assess business peoples views on these complexities, their effects on business, and create the basis for developing new business theories, strategies, and frameworks. The main research question is what are some of the complexities the concept of globalization has brought to businesses and how can they be minimise? Sub-questions Are business people aware of the effects globalization causes on business? What do business people in Nigeria think of globalization? What are the main complexities underlying globalization and its implication for businesses? What is the intimately serious globalization complexity affecting business? How t o minimize it? Literature review Globalization is the phenomenon pervading all aspects of international business activity. According to Kose, Prasad & Terrones (2003), globalization is essentially about rising international trade and financial integration of all economic processes, which has gathered steam in the past years. Changes in transportation, elimination of geographic borders, and recent advances in technology and communication contribute to globalization in all aspects of individual and

Boston Tea Party Research Paper Example | Topics and Well Written Essays - 1500 words

Boston tea leaf party - Research Paper ExampleThe historical belief is that the Boston Tea Party was set into exertion in 1765 by the Tea Act of the British parliament that was meant to aid the British East India telephoner that held a massive surplus of tea in its warehouses. The British decided to sell the tea to its colonies at undercut prices in order to help save the failing tea company. However, purchasing the tea would baffle fallen under the Townshend Duties which was not supposed to apply to the colonies. The colonies recognized the usurpation of power that was taking intrust due to the entry of the tea into the American market, causing the colony to resist purchasing the tea. The Boston Tea Party was the result of a near decade of indirect war between the colony and Britain. The actions of the British parliament in relation to the entry of the taxed British tea into the colony ultimately led to the license of America in 1776. It is interesting to note however, that the aforementioned tale of the Boston Tea Party is but one of the many versions / reasons that has come out over time to explain the events leading up to the eventual independence of America from colonial rule.The most commonly accepted version of the Tea Party history is that it was an event that occurred in 1773 as a showdown between the Friends of Government represented by regulator Thomas Hutchinson, and the Sons of Liberty represented by Samuel Adams and Joseph Warren. When the ship The Darthmouth docked on American shores on November 28, 1773 it was unable to unload its cargo of tea. The colony refused to let the the ship go back to England and yet they refused to receive the tea as well. Both sides had 20 days to clear customs and resolve the issue. However, resolving the problem of the taxed tea prove to be futile. At this point, British warships, expecting trouble, stood guard in the nearby harbor. When all efforts are negotiation failed, The dead body of the People that had gathered at the Old South Meeting

Analyze woman's social status in pre-modern societies Essay

Analyze womans social status in pre-modern societies - experi manpowert ExampleFirst, it is important to note that the procedure of foot binding is lasting and rather painful. Small girls feet were natural spring or rather broken to prevent the feet from growing in a natural way and to put one over them look like three-inch lilies (qtd. in Whitefield 204). The feet never healed and women with the three-inch lilies were never seen with b are feet, as limited circulation resulted in rotting flesh. Women often felt sick when washing their feet because of the unpleasant smell (Whitefield 204). It is needless to say that men never saw their wives feet and did not want to think about the real appearance of the three-inched lilies. All these biologic peculiarities seemed to have little or no impact on the way the tradition evolved prior to the shopping center of the nineteenth century.It is necessary to note that the history of this tradition dates back to the period of the Song dynast y. There are different theories concerning origins of the tradition. According to the likeliest theory, it first appeared in the imperial court and then spread among upper class elites (Whitefield 205). The fashion had a significant impact on the society in general and marital traditions, in particular. To connect successfully, young women (as well as their parents) had to follow the new rules and mothers started binding their daughters feet. Hence, it all started as an inclination of beauty. Blake notes that there is an erotic aspect as foot binding was regarded as a feminine mystique knowing to please men (676). Hence, men thought it was beautiful for a girl to have tiny feet and a new standard was established.Women had another view on the practice. As has been mentioned above, mothers and grandmothers wanted their daughters to have more chances to marry successfully and they bound their daughters feet to make them fit into the world of specific standards. Thus, the tradition was seen as something natural and something that provided

The Future of the Texas Political Ideology Assignment

The Future of the Texas Political Ideology - Assignment Example match to the essay findings, from the 17th century politics was influenced by English law. Later, the French revolution reshaped American politics. now it is promoting an American liberal democratic culture with a mixture of both majority and minority communities. either census since 1790 has seen a change in the racial composition of the country from the free male, free female, slaves to the on-going complex ethnic groups. Data on the current population indicates that ethnic diversity in the unite States is quickly growing. At present America consists of 75% white population but the census info predict the fact that the Anglo population, Asian population, and other minority population leave increase very rapidly and it will contribute a major portion of the population in the near future. Hispanics are the fastest-growing minority, 90 percent of which is located in only ten states. It is observed that the politica l ideology of these groups will be a challenging factor for the future of Texas politics.The economic and social infrastructure development of the country withal has a great role in the future political situation of the country. Now, due to the advancement in the healthcare and improvements in the standards of life of the people, the mortality ratio of the population has decreased. The rapid increase in the immemorial population will be a challenging factor for every state and political Governance. It will result in the expansion of health care function, social security measures and public health services for the vast population. The productive age group will decrease and it will affect the economic fruit of the country and accelerate the migration of labor forces from Asian countries.

Logistics business Essay Example | Topics and Well Written Essays - 500 words

Logistics business - Essay ExampleIn my business, I opted in the upshot of vehicles business. The business is planned according to the fates of the federal government. The first step that I looked is the partnership between local anesthetic traders who are essential to the business survival. They are the main consumer of the imported goods hence the important to partner with them. logical implication business is essential to any nation around the world since no country can start on its own.In my business, we use clearance services and shipping services that make importing the vehicles lite and flawless. Complete usage clearance is offered to my clients special requirements. On the on other hand, afterward buying the vehicle the entire process is handled by team of professionals within the corporation. The services have enables the company to beat other competitors in terms of market competence. In details concerning the services offered, it is a requirement that the vehicle m ust be admissible to the US and clients always check to comply. After that the notice is submitted to the customs department before the transaction is affected (http//worldtraderef.com) . There are also charges that are required from the customers, for exercise 5% GST among other charges. The business also require different documents from the clients such as bill of sale, security system of title or producers certificate of source, and recall clearance letter.In any business, customer care service is a key factor to inspection and repair the business in maintains good affinity with customers and other stakeholders. Handling the whole process of car import to the customer is an important strategy to help the business gain more clients hence more income profit for the business. It also encourages customer loyalty to the business. Staying in touch with the customer is an important strategy that helps the business understands the needs of the customer and where to improve for the be nefit of

The Mixtec Culture Essay Example | Topics and Well Written Essays - 2500 words

The Mixtec Culture - Essay ExampleAs the discussion stresses at that place is no definite history of the Mixtec, but the furthest that archaeology can trace their history is in the valley of Oaxaca, which was home to trine major language groups the Zapotecs, Nahus, and the Mixtec. History has it that the Zapotecs dominated the valley, while the other twain occupied the centre of the valley, although some Mixtecs lived beyond the valley in the west. The Mixtec presence in Oaxaca is traceable to three full centuries in front the invasion of Spanish conquest, in the 14th century, seemingly through intermarriage with the Zapotecs. Terraciano explains that a Mixtec lord got into marriage with a Zapotec maiden, and they were given the Culiacan population as a gift aft(prenominal) the marriage. This was a contributing factor to the emergence and growth of the Mixtec population in the valley of Oaxaca. Before this event, the 2 would meet in trading gold and other commodities. However, after the two began co-existing, the Mixtec invaded and took over the Zapotecs capital, bringing brook the rivalry between them though it was not long before the Zapotecs got their land and city back.This paper discusses thatthe Mixtecs in the early colonial and post-classic periods had an invention of their own writing that was pictographic. They painted on deerskin, paper and cloth before the Spanish conquest came in with their own dictatorial that the images be directed to Spanish officials. This forced the Mixtecs to scrape up with multicultural forms of communicating to both the indigenous natives and Spanish aliens. To write on the deer overcompensate and paper made from fig tree barks, the Mixtec would apply gesso paste or lime plaster on two surfaces to create the smooth writing surface then sewed them together to form a screenfold manuscript. Such manuscripts could fold back over the other, allowing the two surfaces to be viewed individually. On average, a folded manuscr ipt was the sizing of a book but after stretching, was about ten metres in full size. These forms of picturesque literary productions are referred to as codices. The writings usually featured three styles of expression direct representation of images (logograms and ideograms), phonic transcription (use of symbols to represent words), and conventional imagery (the use of images to pass an idea or word without development language). All these forms of writing applied throughout Mesoamerica, and were usually meant for public use as they mostly carried tuition concerning recitations and public performance guides such as music, dances, songs, and drama performances (Terraciano 15-16).The Mesoamerican calendarThe Mixtecs had a sacred calendar similar to the other Mesoamerican cultures whose scared calendars had two-hundred and sixty days. This ritual calendar was called the Tzolkin and used to tell the day. In their

Low Testosterone Levels in Relation to Depression Research Paper

Low Testosterone Levels in Relation to Depression - Research Paper ExampleThis is because serotonin is a neurotransmitter that relays mess eras from one region of the brain to the other (Gonzales, et al., 2002). Therefore, the levels of testosterone hormones in an individual, determine their levels of serotonin. It is observed that the older male individuals who lose low levels of testosterone have also low levels of serotonin. Thus, with low levels of serotonin, the tread of transmission and relaying messages in the brain is lowered, make an individual less active (Berglund et al., 2011). The less activity of an individual increases their levels of anxiety and consequent low moods, which atomic number 18 symptoms associated with depression. Serotonin is known to captivate a higher percentage of brain cells, mostly those related with moods, sexual desire, social behavior, remembrance and learning, as well as sleep (Devina, et al., 2010). When the serotonin levels in the body be low, the levels of activity in these brain cells are also low an aspect that promotes low moods, low memory and low social behaviors and interaction, which on the other hand promote depression. Therefore, whenever the brain cells are suppressed payable to low activity or inactivity caused by the low serotonin levels, depression may arise, evermore preceded by stress as the preceptor of the brain cells (Carnahan & Perry, 2004). Therefore, it is observed that the relationship between testosterone levels and serotonin, have an influence on manpowers depression. Depression is likely to be higher in wowork force than men, until the age of 65, when the sexual urge difference disappear, and the men become equally depressed as their female counterparts (Berglund et al., 2011). This is because, testosterone levels decreases with age in males, although the rate at which the decline... This research paper focuses on a positive relationship between testosterone levels and depression in men. Such effective relationship that is a main focus of the essay, takes the form of low testosterone levels triggering depression anorectic agents, such as anxiety, low social activity, anorexia and insomnia. As male individuals grow older, their testosterone levels decrease. The researcher provides a reference, that for men aged between 20-40 years, only 1% has a diagnosys for low testosterone levels. Therefore, men who are above the age of 55 years are observed to have a low level of testosterone hormones. Low testosterone levels are also observed to affect the Serotonin levels in the body and notably the brain, which in turn impacts on an individual body activity, moods and stress, causing depression. This has a large bearing not only on their mental and emotional state but also may turn affects on their levels of depression. This essay also discusses the spoken communication and description of adults depression itself. It is described that depression is likely to be higher in women than men, until the age of 65, when the gender difference disappear, and the men become equally depressed as their female counterparts. Therefore, testosterone treatment and replacement for men who does not respond to conventional depression therapy is highly recommended all over the world nowadays, though with a clear scrutiny into the likelihood of the testosterone replacement in causing cancer.

John Mill and Immanuel Kant Essay Example for Free

John Mill and Immanuel Kant EssayThe following is a conceptual report that I have written to address the following questions1. What is enlightenment for Kant? What is the semipublic procedure of reason?2. match to Mill, how do people develop understandings of the world? Do mostpeople have sound understandings? headspring 1Kant observed that If it is now asked Do we presently live in an learn age? the termination is, No, but we do live in an age of enlightenment. (Kant, p.4) So, Kant characterized the state of union and separate individuals as imperfect, and pointed, that profundity is a long-lasting process. Kant explained Enlightenment as mans emergence from his self-imposed immaturity (Kant, p.1). Such immaturity for him meant unfitness to use let reason and to think with own head.The basic characteristic of immaturity is that it is caused non by lack of understanding or ability, but by lack of will and desire to think. to a lower place Kants teaching, most of the i ndividuals would rather prefer to rely on others understanding, than on their own. So, they fain follow orders of teachers, priests and government authorities (Kant, p. 2). So, Kant believed, that the purpose of Enlightenment was to tech people think for themselves.Kant set-apart that, what he called private use of reason from that what he called public use of reason. Generally, public use of reason is defined as ability to think and argue reasonably before authorities. The situation of public use of reason may be potentially unpleasant or even dangerous for an individual, however, an enlightened person should not be afraid to think rationally and reject unfounded claims of, for example, taxman or pastor.Those latter in turn are to apply private reason ability to think rationally, ascrib able to persons, filling public positions (Kant, p.3). Under Kant, in case most of the individuals in a particular society are able to apply both public and private reason, such society may be c onsidered as enlightened.Question 2According to Mill, only one person out of hundred is able to judge a fact, in case it is not obvious, and even this one, who is able to judge, possesses only comparative abilities for the depend (Mill, p.2). Existing opinions of those, who are relatively able to think, are influenced by historic development of peoples understanding. Mill notes the following contradiction humans aim to think rationally, but the rationality of their affairs and shoot remains in desperate conditions.Therefore, human acts and opinions need to be corrected, taking into account experience, and being prove by discussion. Experience alone may appear to be vague, due to false application in previous cases. Therefore, discussion becomes a tool for investigation of experience and reduction of probability of misuse (Mill, p.3).another(prenominal) function of discussion is providing broader approach to a particular problem. Under Mill, even the wisest person can never obtain complete understanding of the subject, without hearing opinions of the others, and examining a variety of ideas about the matter. A feature of a wise man is an ability and readiness to take even contradictory points of view into account, in enkindle of avoiding them (Mill, p.5).Mill believed, that his society restricted necessary discussion, because people were not really sure about their beliefs and horrifying to loose them, because loosing them means a necessity to change. And in order to avoid changes, society oppresses opinions by authority, by refusal to hear, or by condemnation. The way out for Mill was mental well-being and education of humanity, combined with immunity of expressing opinions. An opinion should not only be proposed, but suffered by an individual, and this makes a particular opinion his own (Mill, p. 6).

Organisational Behaviour Essay Example for Free

Organisational Behaviour Es formulateIn both organisation, the employers troop vary conducts. Behaviour is a social corporate responsibility (Antal Sobczak, 2004). An organisation should not just demand more(prenominal) than than or less kind of behavior save be incorporated in ensuring that this is achieved. The systematic study of how individuals act in an organisation, either individually or as a group is referred to as organisational demeanor (Michael, 2005). There exists some(prenominal) factors that would shape the way people interact in organisations. These seek to predict, control and explain some facts. patronage major criticisms concerning the ethics of controlling the behavior of work oners, organisational behaviour has been very instrumental in the development and mastery of organisations. In the modern world, organisational behaviour is a rapidly growing field. People from different regional and pagan backgrounds have to work to take downher thus making it necessary to moderate the way they interact. These studies have been coordinated with other domains for effectiveness, these be anthropology, ethics and leadership.The leadership domain seeks to give an insight into the role leadership plays in an organisation in the change management process. An individual learns some behaviour from an organisation either directly or indirectly (ICMR, 2007). Theories widely accepted in acquisition ar cognitive, behaviouristic and social learning theories. Learning is attributed to the association between stimulus and response. In behaviouristic theory, the desired behaviour is achieved through the applications programme of theories on behaviour.This theory tends to deal with those skills learnt to be used later excluding those capabilities that are inborn (Behavioural Theory, 2008). People are taught and learn rather than inherit traits. In the context of Waiting Tables for Godot passage, we can analyse some of the traits that are taught rather than the inherent ones. Jean-Pierre Godot, the owner of La Maison taught his staff some of the things he expected them to observe. He taught the workers to work as a team and work superiorly for that matter. It is come on of this that Diane knew that she had to give her best.How else could she be excellent? In essence, she was putting into practice what was taught to her by Godot excellence in duty. It is also easy to see that Diane had acquired some other knowledge elsewhere. She had learnt to balance several plates on her arms. Diane could speak french despite living and studying in Australia. It is because scarce wise to conclude Diane should have been taught French. This enabled her to perform well since it is clear from the passage that she was an excellent worker. Customers complemented her for offering efficient service and even gave her tips.Cognitive theory involves learning through mistakes (Domjan, 2003). An individual forfends the rails leading to pre-commi tted mistakes the next time similar activities are undertaken (Jaffee, 2000). In the case passage, when Diane dropped a bowl of bouillabaisse appetiser, her party boss yelled at her and even went ahead to deduct $44. 95 form her pay. This taught Diane that inclineing m both order plates at once was not safe. It also made her realise that Godot was not concerned with the good deeds by the workers but rather by their shortcomings. Slowing down her pace was the immediate lesson that Diane learnt from this experience.From the same mistake, the University of capital of Australia educatee realised that with a slower pace, she would make little money to meet her needs. It was tho advisable for her to carry on at the same pace but take more caution to avoid any outbursts from her boss. Lastly, the kind of behaviour that is passed on through observation is expounded in social theory. An individual watches some traits that others exhibit and adapts the same. It is very common with childre n. According to Miller and Dollard (1941), the observer imitates the observed action which is then adapted and rewarded with a positive financial backing.Diane, a newly employed worker at La Maison observed the cook world scolded by Godot. She immediately learnt that she had no option but to give the best in her capacity if she was to avoid any trouble. By observing the nature of her customers, she learnt to be friendly and even employ some other skills like speaking French when need be. Diane observed that by warmly welcoming customers she had served before, she was able to admit them. She thus employed her courtesy skills to retain customers. Social behavior includes the inherent characteristics.Diane exhibited traits like the art of equilibrate several plates on her arms. She was also talented in the recommendation of wines that go well with specific meals. This Canberra assimilator had persuasive skills to convince customers to buy lavish desserts by the way she described t hem. Her memory neer failed. She correctly entered her orders and duly delivered them. Moreover, she remembered repeat customers and ushered them back warmly. These are some behavioural traits that are not needfully taught. They could be inborn. Consequences have been used in many cases to determine the occurrence of behaviour.This is referred to as operant t individually or instrumental conditioning. Learning occurs only at that point where the learner appreciates the connection that exists between behaviour and its consequences (Wagner, 2005). It is operated in by the environment but maintained by consequences. Reinforcement and punishment could either be positive or detrimental. The positive aspect is achieved when it is delivered ascribable to some response whereas the banish is withdrawn due to a response. Extinction is another tool of operant conditioning where there exists no change in consequences avocation some response.In punishment, the behaviour of an individual is weakened following the experience of some negative condition (Operant Conditioning Basics, 1999). It is of significance to note that it is only response that is extinguished, punished or reinforced. supportive reinforcement exists where a pleasant stimulus that enhances a certain behaviour is a direct of a response. In Waiting Tables for Godot, customers kept complementing Dianes service as a consequence of her excellent service. They would also give tips to this University student. Godot on the other hand always yelled at her workers.The La Maison owner would even use French to express his dissatisfaction. In a way, this made sure things get done the right way. It is seen that even Diane becomes more careful when handling his order plates to rid of losses like the one experienced before. Godot explained to new workers what he expected from them excellent job. This, if taken from Dianes reaction, shows that workers gave their best because of this initiative. On the other hand, n egative reinforcement is a item where a behaviour is a go away of stopping a negative condition, usually considered mortifying.For example, when Godot scolds his cook and chef, they get things moving. When he yells out his anger at Diane for dropping bouillabaisse appetiser on the carpet, Diane reconsiders how careful she is with her job. She therefore averts the negative consequences where she has to break her employers property and even have her pay deducted for compensation. It is also clear that Diane finds some work to do during her vacation than just stay at home to avoid rice and spaghetti meals when she resumes back to Canberra University the following semester.Positive punishment would refer to a situation where a response occurs as a result of an aversive stimulus. This includes the introduction of loud noise or shock. Jean-Pierre Godon knew how to employ this tool. He would yell at his workers if only to get things moving faster. Regularly, he would speak in French if only to drive the point home. At one particular time, when Diane dropped the bouillabaisse appetiser, she was scolded and part of her salary deducted to cater for the losses her employer had incurred. This produced positive change as she became more careful in whatever she handled in La Maison thereafter.When Dianes pay was slashed, she opted to observe extra caution. Not only was her pay deducted but she also lost a considerable amount of tips because of the slow down in her service. This served to improve the way she handled her order plates. This condition where a favorable outcome is withdrawn following an unpleasant behaviour is known as negative punishment (Wagner, 2005). Both the negative and the positive punishment result to decreased behaviour. There are conditions that result when a behaviour that had been reinforced previously ceases to be effective.This is extinction. In the case passage, Diane is portrayed as a very efficient worker who would go extra lengths to obtain her duties. For instance, she would balance several plates on her arms which made her avoid many trips to the kitchen. She would also carry out her duties so well that Godot, her boss, never crossed paths with her. However, on the day she messed herself by dropping appetiser of bouillabaisse on the carpet, all these things ceased to be meaningful. Her expertise in balancing several plates in her arms was no hourlong a positive attribute.It had cost her $44. 95 of her pay. It was therefore not worth going on with this but rather resort to carrying just a few plates at a time. Although she did not break any item in La Maison henceforth, Godot was still irritated with this University student. Godot was not satisfied with her wait staff effort. No matter how hard they tried to fulfil their bosss demands, Godot would still hurry them up with insults in French. Their effort was therefore extinct. Dianes life was surely affected by these learning tools in one way or another.Positive rein forcements made her achieve her targets. When customers would complement her, she would feel that she was doing the right thing. This motivated her to offer the best that she could. Customers would tip her, t times to a high of $23 a day which implied to Diane that she would not take rice and spaghetti in the next semester at the University of Canberra. She would also get more customers into Godots business place because of her good communication and social skills. Nonetheless, some negative reinforcement aspects caused her humiliation.When Godot finds her on the wrong and scolds her, she is forced to do away with quite a portion of her pay as compensation for the losses the boss incurs. She is prompted to reduce her service speed to avert similar happenings. When Godot imposes a fine to Diane for her actions, he knows that this will assist this lady avoid carelessness in the future. She is forced to serve lesser customers which implies reduced tips for her. This is positive punish ment since it is meant to give positive results. It is out of this that this student becomes cautious with her work.Though this impacted negatively on her goals, losses in the organization was prevented. From the unpleasant behaviour of Godot in the context of Diane, this worker changes and becomes even a better employee as she does not break items anymore but becomes more cautious. There are various ways that an employer would incorporate in their management to end product the desired results. Godots idea was to pay per hour and allow the workers have tips from customers. It would thus ensure that at no one particular hour would the workers desire to do nothing.They would always seek to be busy each unfolding hour. This simply meant that Godot would have an all time operational business. This translates to more work and more shekels for him. He would also not have to pay for any wasted hours during the day than if he was to pay, say per month. It will also mean that he could emp loy new employees every hour and avert the business of absenteeism. Tips on the hand encouraged the workers to serve more customers in anticipation for more tips. This similarly translates to more work and consequently profits for Godot.

Asian American Women Essay Example for Free

Asiatic American Women EssayDr. Eliza Noh from the California State University-Fullerton has spent much of her professional life studying drop-off and suicide among Asian-American women. She was inspired to do so and was triggered by her sisters suicide incident in 1990. In one of her findings, she mentioned about the culturalist biases in psychology. This explained the tendency to expound on Asian-American psychology in culturalist basis (Confucianism and Acculturation model,) static and the dualistic portrayals of Asian American culture vs western culture (Traditional vs. Modern. )She also explained the roles of hunt and gender issues that were experienced by many Asian American women. This included the role of orientalism and the stereotype of the constant foreigner, including the racial and gender dynamics in perpetuating cultural hegemonies, and the impact of racism and sexism. As described in the presentation, Asian Americans are often expected to be smart in math and science. Other educational anticipations are also set because of their race and ethnicities.For most Asian Americans, suicide survivors had developed diverse mend strategies that challenged liberal approaches to recovery there is this unfeasibility of recovery itself. One thing that was found helping Asian American women that reduced suicide commitments was writing. It also empowered these women to give themselves another chance in life. My thoughts on this presentation were normal, for I was Asian myself. It is a fact that Asian Americans often carry high expectation from parents, friends, or even from their own self-esteem.I personally experienced that something was inappropriate with regards to my academic ranking in junior high school. My academic stance in school was not as high as the expectations set by my parents that led me to believe that I was not love and that I was a unsubstantial child. I even thought about leaving home and just be part of the homeless. just my fri ends encouraged me to look forward and forget about the limitations at home, and enjoy my life the way I wanted.After all, I enjoyed my junior high with tons of fun and excitements surprisingly I had also reached the expectations that were for myself improvement. development from this class and from Dr. Eliza Nohs presentation gave me an insight of the many expectations set for women in all the cultural perspectives. This includes not only the bodily image that the public and media are looking for, but also the pressure from family and peers in pursuing educational goals. A failure in the accomplishment of goals normally results in many ill-fitting scenarios, and may even lead to suicide.

Macromedia Dreamweaver Essay Example for Free

Macromedia Dreamweaver EssayThe hunting lodge will definitely cod a weathervane grade which they whoremonger use to do a great number of things. nigh of them are to attract customers and sections, station up newly events, provide customer support, make new members, render it to search engines so more heap green goddess find out about it and so on. toll is also a big factor to consider. Having a website is much cheaper than putting up an advert in a local or national publication. Some other advantages of having a website are reduced cost for printing and distributing services and sales information. Increase in customer base as new state learn about the unite and its services. The ironware and software needed to make this site includes a web space on the net, a few good WYSIWYG editors for designing the pages the like Microsoft FrontPage, Namo Web editor program or maybe Macromedia Dreamweaver and Fireworks depending on the clubs needs. Also you obviously need a c omputer with an internet connexion to make, transfer and view the site. The website will have different pages to the site like home, members, contact us, about, events, register and site map.Database A infobase would be real useful for the club because currently they have a long identify of members and their information and details both on paper. So a computerized way of storing, stimulusting, viewing and editing data would be extremely useful because it would increase the speed and efficiency at which the mental faculty would view and input data. The database will store information including but not limited to name, address, email, ph unity number and date of birth. The hardware which we will need is a computer for making the database and the program.The software which we will need to create the existing database file would be Microsoft annoy or SQL Server, and the software which we will need to create the program which can access the database and provide methods for view ing and inputting data could be Visual Basic, Visual C++, Visual C or whatever other programming language. We could just create the database and the interface both in Access but a good programming language offers a lot more flexibility and functions. Forms This can prove to be very useful for the club because currently the club has all of its forms on paper.So with computerized forms, when members want to book a plane for skydiving, or want to enroll for summer bungee start var.es then the round can just input the data needed in a Microsoft interchange template and print it for the member. The hardware which we may need is a computer for printing and inputting data in forms, newspaperman for printing out forms and receipts. The software which we will need is Microsoft Word with a customized template for severally form so the staff can just open Word and load the template so all the fields required would already be there, they would just need to fill them in.Printer The club w ill definitely need a good color printer to print out all sorts of things like forms, receipts, posters, banners, leaflets and pictures. The club veracious now doesnt have a computer or a printer so they cannot make any banners or posters to advertise their club or any new events or services. Also because they dont have a printer they cannot print out forms and receipts so they have to right down the information for a receipt and then give it to the member or the customer which is very time consuming and inefficient.The hardware which we will need is obviously a computer to connect the printer with and to send data to the printer so that it can print the desired information. E-commerce An e-commerce system would also be useful for the club if they want to sell their own extreme sports gear like snowboards, goggles, etc. Or things like Proudlies Xtreme t-shirts and caps to promote their club and make it more popular. An online shopping system would enable them a commit where membe rs or customers could go, get and purchase sporting gear online. A link to the catalogue would be added to the main(prenominal) website.The online shop would also enable PXtreme to make a lot of extra money which they could use to reform their services. Programs we might need for this could be editors like Microsoft FrontPage or Namo Web Editor. The hardware needed would be a computer with an internet connection to make, upload and view the site. Camera A camera should be necessary for this club because if the club has a camera then it could do many things like take pictures from events and post them on the site for other members to view. The club could take pictures of the summer programs in action.It could take pictures of the club itself so that people know what it looks like and they might come and enroll for membership or it could take pictures of the staff so that they can post it up on the site in staffing section. With a camera they would be able to upload the pictures on to a computer and then it will be a lot easier for them to make posters and banners because they would be able to insert the clubs pictures in them. The hardware needed would be a computer to upload the pictures on and then print them if needed, and the software required to upload photos will come with the camera.Staffing The staff in PXtreme is made up of 5 people the founder, the president, the vice president, secretary and the treasurer. This is the board of directors. These people will be running the club for the next 4 years and they have just been elected by the members of the club apart from the founder who will be looking after the club until he retires. The staff gets a very small salary and this isnt their full-time job, they have another job besides running the club. These people are running PXtreme just because they passion sports. Each person is looked at in detail below. bankruptThe founder of this club is Ozzy Kumar who has been with the club ever since it was made. Ozzy grew up in Yorkshire but moved to Hong Kong for financial reasons. He examine in Leeds University and finished his masters in computer science and graduated with first class honors. He doesnt do much except for making sure that his club is running fine without any problems and is making lots of profit. He is obsessed with extreme sports like snowboarding which is why he opened up this club. He isnt directly involved with anything going on in the club but he was the one who hired the four people below. PresidentThe president of Proudlies Xtreme is Jenice Whitehouse. She grew up in London, driven by her love of history she went on to Bristol University to complete her BA. Jenice is the head of staff and she is the one who comes up with new events, services, makes sure that the staff is doing its job properly and makes sure that the club is running smoothly without any problems. She makes the big decisions for the club like when to buy new equipment and basically supervises ever ything which is going on. She knows every little nook and cranny of the club because she is eternally cruising around the club ensuring everythings working well.The IT needs which would be useful to her would be the website which she would use when she wants to update any events or news. Vice President The vice president of PXtreme is Robin Hampshire who helps Jenice Whitehouse with everything. He grew up in Scotland and studied in De Montfort University Bedford when he gained a BSC in sport science and a PGCE in Physical Education. He helps to make decisions and also its his job to decide what sports the club should provide and when and where the classes and training programs should be.He is never to far-off from the action and is always involved with all the activities going on. The IT needs which would help him would also be a website and he would use it when he needs to upload information about events and programs. Secretary The secretary of PXtreme is ivy Alba who really love s extreme sports and her role in the club is to handle all the paperwork. She is Korean but has lived in Hong Kong. She studied in Newcastle for a BA in Sports Studies followed by time at the University of Exeter, St Lukes College where she gained her PGCE.She also has to bread and butter track of all the members information and details. She is the one who signs up new members and she also handles any phone calls to the club. common ivy is very good at art so she has been assigned to make small posters and leaflets informing members of new events. The IT needs which she would find useful are the database, forms and the printer. She would use the database when she wants to add new members to it or edit member info, and she would use the forms to print and give to the members. TreasurerThe treasurer of PXtreme is Jack Frost who grew up in japan and is a graduate of Leeds University. Jack only loves two things in life business studies and extreme sports. He is in charge of all the fi nance, the funds, revenues and taxes. He decides the membership fees and the fees for specific training programs or summer classes. He sees how much money comes in per month and handles the money accordingly. He decides what equipment needs to be bought. The IT needs which he would find useful would be the e-commerce system. He will figure out the pricing and cost of from each one product and handle the purchasing process.

Red Bull Marketing Strategy Essay Example for Free

Red horseshit trade Strategy EssayBusiness Unit 3 Marketing Of Red misrepresent Introduction As part of my marketing assignment, I will be looking at the marketing of a consumer intersection point or service. Therefore, my chosen overlap is Red bull, which is an energy drink. I have assumed that my product is scared at people that have similar situations to the ones used in advertisements for red bull. I will be looking to spot if the strategy used is based on the principles of marketing O reason consumer wants to live successful, it is bouncy for a business to understand the wants and unavoidably of its target audience. For example the needs and wants of a target audience for a high street retail store depend upon the age, style and income of its customers. O Understanding and keeping ahead of competition businesses must consider their competitive markets as well as the products and prices provided by their competition in order to gain customers and provide a better st andard of services and goods than opposite companies. This weed be done through devising strong, different marketing strategies and by selling a product that is unique and efficient.O Communicate tack togetherively with its customers to satisfy customer expectations communication with customers is vital for a business to understand the wants and needs of their customers. A good relationship must be continuously created mingled with a business and its customers to maximise its success. O Co-ordinate its functions to achieve marketing aims co-ordination of functions is key to efficiency and so success. To maximise the success of a business, all of its marketing aims should be met. O Be aware of constraints on marketing activities.I will be also looking at the external impact on the marketing decisions, how the appropriate strategy is decided upon and how they are developed in order to meet consumer needs and the reliability of the different marketing models. Red bull comes in two types, original and sugar free. This substructure be purchased at ? 1. 15 for 150ml Features of Business Marketing O Consumers are of vital importance. Red bull has a far greater chance of being a success if it satisfies consumers needs. Marketing must be aimed at finding out what these needs are and making sure that Red bull meets it requirements.O Marketing is a business philosophy it is not good a series of activities such as advertising or selling, but more a way of thinking almost how to satisfy the consumers needs. O Marketing affects all aspects of a business. A production department would not continue making a product that does not satisfy the needs of the consumer at whom it is aimed. O Marketing is not just about selling. Selling is only one part of the marketing dish. Before selling Red bull, they must expatriate out market research. O Marketing and advertising are not the same advertising is just one of a number of tactics used by marketing departments.O Many busin esses affection lolly making as their main objective. Firms in competitive markets must make a profit in the long run to survive. Marketing must therefore satisfy their customers wants profitably. O Marketing involves make relationships with the customers of Red bull profitable businesses are often built upon good customer relations. This may be dealing with their complaints in a careful and considerate manner. O Marketing is a process that is on going all the time, it does not have a start or an end as you can see below. Red bull must be prepared to respond to the changes that take place.The marketing process Red Bull Gathering Market Information AO1 My reason for choosing Red Bull is because the drink has obtain incredibly successful at a very competitive advice. By choosing Red Bull I will find out what marketing strategies has made Red Bull so successful. What is Red Bull? Red Bull started off as an energy drink that stimulates mind and body. After becoming an transnational icon, Red Bull went on to sponsor ingrained sports such as F1, sailing, surfing, bmx-ing, and many other extreme sports. Red Bull is a non-alcoholic drink with key ingredients, which have a proven revitalising effect on mind and body.Red Bull is a functional energy drink and therefore unjustly classified among the soft drinks. The Red Bull effect results from a combination of two natural substances and vital metabolic transmitters the amino acids taurine and glucuronolactone with stimulating caffeine, vitamins and carbohydrates. The effectiveness of Red Bull has been proven by a large number of scientific studies. Its function is not to quench thirst, but to improve endurance and alertness, to attach feelings of well being, to support the metabolism in short to stimulate body and mind. The HistoryIn 1982, Dietrich Mateschitz came up with the idea of marketing energy Drinks, which were then already quite widespread in Southeast Asia mend sitting in the bar at the Mandarin Hotel in Hong Kong. In 1984, Mateschitz founded the company k at one timen as Red Bull. In 1987, he started selling the energy drink Red Bull on the Austrian market. Red Bull got off the ground in no time, giving people wiiings right from the start. In 1992, Red Bull touched down in its first foreign market, Hungary and in 1995 it was launched in the UK, which is now one of its largest markets.

Cuadra v. Monfort case digest Essay Example for Free

Cuadra v. Monfort case digest Essay female horse Teresa Cuadra and Maria Teresa Monfort were classmates in Grade Six at the Mabini Elementary School in Bacolod City. On July 9, 1962 their teacher assigned them, together with three other classmates, to weed the grass in the school premises. While thus engaged Maria Teresa Monfort found a plastic headband, an ornamental object commonly worn by young girls everyplace their hair. Jokingly she said aloud that she had found an earthworm and, evidently to frighten the Cuadra girl, tossed the object at her. At that precise moment the latter turned around to face her friend, and the object hit her right eye. hurt from the pain, she rubbed the injured part and treated it with some powder. The next day, July 10, the eye became swollen and it was then that the girl related the incident to her parents, who thereupon took her to a doctor for treatment. She underwent surgical operation twice, on July 20 and August 4, 1962 respectively, and stayed in the infirmary for a total of twenty-three days, for all of which the parents spent the sum of P1,703.75. Despite the medical efforts, however, Maria Teresa Cuadra in all lost the sight of her right eye. Maria Teresa Cuadras parents sued Alfonso Monfort (Maria Teresa Monforts stick) based on Article 2180 of the complaisant Code.IssuesWhether or not Alfonso Monfort should be held liable under Article 2180.Business LawRuling of the solicitThe defendant is not liable and therefore cannot be sued under Article 2180. This article provides that the father and, in case of his death or incapacity, the mother, are responsible for the damages caused by the minor infantren who live in their company. The basis of this vicarious, although primary, liability is, as in Article 2176, fault or negligence, which is presumed from that which accompanied the causative toy or omission. The presumption is merely based on the rst impression(prima facie) and may therefore be rebutted. This is the clear and sensible inference that may be drawn from the last paragraph of Article 2180, which states that the responsibility treated of in this Article shall cease when the persons herein mentioned prove that they observed all the diligence of a good father of a family to prevent damage.In this case, there is nothing from which it may be inferred that the defendant, Alfonso Monfort, could have prevented the damage by the observance of due care, or that he was in any way remiss in the coiffe of his parental authority in failing to foresee such damage, or the act which caused it. On the contrary, his child was at school, where it was his duty to send her and where she was, as he had the right to expect her to be, under the care and direction of the teacher. And as far as the act which caused the injury was concerned, it was an innocent prank not unusual among children at play and which no parent, however careful, would have any special reason to anticipate much less(prenominal ) guard against. Nor did it reveal any mischievous propensity, or indeed any trait in the childs event which would reect unfavorably on her upbringing and for which the blame could be attributed to her parents.

Effectiveness and efficiency of Value Added Tax (VAT) system in Bangladesh Essay Example for Free

Effectiveness and strength of Value Added Tax (VAT) trunk in Bangladesh Essay1.1 BackgroundBangladesh introduced the Value Added Tax (VAT) in 1991 by replacing the age-old excise duty on the domestic entirelyy produced goods and services and sales tax at the importation stage. The study of the practice and problems of the VAT in different countries shows that the VAT has been introduced not only because of its receipts raising potentials but also because of its simplicity, effectiveness and expertness, transparency, equity, and progressiveness all of which complement the establishment of good governance.1.2 principle of the study/problem definitionThe revenue-GDP ratio in Bangladesh is whiz of the lowest (8. 5%) in the world. Of all the tax revenues, VAT at present is the single largest contributor to GDP. It has been found that VAT funds the political sympathies expenditure more than any other tax. In the very first year of its introduction, VAT yielded a reve25.43% more than the previous year. Starting from 3190 crore taka in FY 1991-92, VAT yielded 28,657 crore taka in FY 2008-09.VAT now accounts for 4.3% of GDP while the congeries contribution of tax revenue to GDP is 8.36%. But still different stake holders raise the questions of efficiency and effectiveness of the VAT schema in Bangladesh. By efficiency and effectiveness we mean processes and institutions to produce results that join the inevitably of society (effectiveness) while making the best use of resources at their disposal (efficiency). No much(prenominal) study has so far been undertaken.1.3 Objectives of the studyThe objectives of the study arei. To examine to what extent VAT system is efficient in raising revenue by making the use of its resources as compared to the tax system that it had replaced ii. To examine the extent of the enforcement of principles of effectiveness and efficiency as embodied in the VAT legalization iii. To secernate to what extent the stakeholders namely the taxpayers and consumers view VAT as an effective and efficient tax system iv. To baffle recommendations and suggestions for improving the VAT system as an efficient and effective tax system1.4 Methodologyi. witnesser of data Mainly secondary data- published VAT legislations and statistics from the National Board of Revenue (NBR) as wellhead as from Bureau of Statistics leave be used. For assessing the stakeholders perception of Bangladesh VAT as regards its efficiency and effectiveness prime data will be gathered from Bangladeshi stakeholders like the taxpayers and general consumers.ii. SamplingBased on the target population, probability sampling (stratified sampling) will be used.iii. Sample sizingThe total attempt size will be 100 (by choosing some strata (e.g. from consumers, from taxpayers, from the high dense and convenience place). Of them, 50% will be from the taxpayers segment and the remaining 50% from general consumers.iv. QuestionnaireTwo set of structured que stionnaire with fixed alternative questions including unsubdivided dichotomy. determinant choice, frequency determination will be prepared for the target respondents for collecting primary data- one set for the general consumers and the other for the taxpaying business representatives. In order to ensure the accuracy and relevance of data, questions will be in Bangla. Questionnaire will be pre-tested before putting into use.v. Data CollectionResearchers (members of the group) themselves will collect data the target population staying in Dhaka and its neighborhood.vi. Statistical tools for data processing and analytic thinkingAppropriate statistical tools like tables, graphs and charts will be used to process and analyze data and to perplex at the conclusion of the study.1.5 LimitationsAs VAT covers the whole of Bangladesh, the data to be truly representative needs to be gathered from a much bigger population. But due to time and resource constraints, the sample size has been ke pt small.1.6 ConclusionBased on the findings and their interpretation, a report containing recommendations will be prepared within the given time limit and presented to the concerned audience.

Alien Rhyming Poem Essay Example for Free

Alien Rhyming Poem EssayIll even do the rhyming thing, I guess. Firstly, I should tell you of our species just now keep in mind, were very different beings Our social status is decided by blood. Some were brightly colored, others were like mud. not of whom we are from descended from, We had no family, no dad, or mum. We are assigned a caretaker from birth, Not of Troll descent, for what its worth. Theyre assigned an animal, c all in alled a lusus, I, was a special case. One that caused a fuss. I had candy red blood. I was a mutant. And most rhythms, considered me a pollutant.I was left for dead as a cocker grub, It was quite an intentional snub. I would have died that first night, cold and lonesome, If it werent for one troll, who was wholesome. No troll had ever cared for a young one, Let alone raise it, was their son. She was an adult, in green attire, And the look on her face, do her seem quite dire. Despite her outwardly appearance She taught me the meaning of adherenc e. Our species is naturally hostile, And knowing this, made me feel quite vile. I despised all of my species needless strife, The type that nearly ended my life. The stratified system is cruel,Leaving it to chance if you serve or rule. The lowest color on the hemospectrum, Were the bronze-bloods, all of which were ideal as scum They were lucky to live through their childhood, And they were blessed if they were unders likewised. The second of blood colors was yellow, These little souls were forced to live in the ghetto. And if they could not afford to live there, They were sold to slavery, and none would care. Up following(a) was olive, jade, and then teal, And none of these were really a big deal. After that, cerulean and dark blue, These were the hardest to attend to. These classes were unceasingly struggling for power,It made their general tone, quite sour. The highest of the normal bloods was purple, And out of all of them, they were most verbal. Always devising demands, bu t never amends, However, the aggrievance extends. They considered themselves royalty, Flaunting around all flamboyantly. Near the top, were the violet blooded, And they lived in places that were flooded. They had a mutation which gave them gills, And the great unwashed of impractical frills. And at the top were those with blood like gold, And every single one of them was cold. They like the purple-bloods had gills and frills,But they would kill others just for thrills They ruled over our race with an iron fist, But but one at any time could exist. This made a cruel sort of monarchy One which plunged plunged the lowbloods into poverty. And if you spoke out against the crimes tumesce it was like stepping into a field of landmines. And if one was seen with my blood hue, Theyd be allowed to kill me. Through, and through. Despite all this, she raised me as a child, And when I learned of this I think I smiled But that was the only blessing I was brought, For the rest of my life, I wish I forgot.I traveled the lands, preaching my ideal, I had set out on my quest with a great zeal. I sought to agitate the views of society, And change all of their impropriety. I taught the values of stay and love, Something that most were afraid to talk of. Not all were too fond of my teachings, They thought of it as annoying screeching. But eventually, I gathered a cult. One a good deal to her majestys insult. She sent her best men to find and catch me, I on the other hand, did my best to flee. Eventually they caught me, my disciple too, But in some stroke of luck, the let her through.She went on, spreading explicate of my Lessons, I hope she went on, to teach her own sessions I, however was not treated so well, They locked me up in their deepest cell. They tortured me for what seemed like forever, They had no mercy for me whatsoever. I screamed with anger that pierced the skies All of my love, had said their goodbyes. The only thing left, was anger and hatred, And in time, all my teachings faded. I could not make a stand for peace and love, For those, my species are unworthy of. And now you know all of my suffering, And why my irons, are still burning.

Effects of Slavery Essay Example for Free

Effects of Slavery EssayFrederick Douglass and Harriet Jacobson two(prenominal) write their compelling stories on what life was like as slaves during 19th vitamin C America. both tarradiddles doctor the harsh life of thralldom and the unforgiving makes that occurred during their time as slaves. In the same way, both stories reveal the theme of the evils of slavery but also habituated their different gender roles, their experiences be only different from one other. While both Frederick Douglass and Harriet Jacobsons floors on a lower floorgo the corrupt power of slavery in 19th century America and were causa to escape, the role of gender in society largely acts as a sectionalization within these two stories. Both Frederick and Jacobs were born into slavery Fredericks father nigh likely being his master, and Jacobs being lucky enough to conduct both of her parents. Though Jacobs had a respectable and guarded childhood, after her parents died she began to see the cruelness of slavery. Frederick learns the evils of slavery earlier on in his life when he witnesses his aunt being horribly beaten by his slave bearer. (Notes, 2013) Both characters express their deep aversion for slavery by their narrative themes. In Jacobs narrative she argues that slavery destroys the standards of slave holders, practically with start exception. Jacob describes her whim when she factualizes Dr. Flint has total control over her, When he told me that I was made for his use, made to obey his neglect in eachthing that I was nothing but a slave, whose will must and should surrender to his, never in front had my puny arm felt half so strong. (Jacobs, Life as a Slave Girl, IV) done this, she feels empowered to rebel against him in acts that later shape her life. Jacobs has a strong hatred to slavery that she shows through her rebelliousness and the guesss she takes. Douglass shows his hatred for slavery through his descriptive write. For instance, he shows his intelligence by simply writing the narrative showing people that he is no animal but an accomplished human being.The point that he used his real name in his narrative shows his strength against slavery. Douglass believed he was entitled to be treated like a human being and was enraged that he wasnt treated as such. The physiological abuse slaves went through was unimaginable. When Douglass was given to Edward Covey he was to be broken. Covey took joy in breaking down his slaves until they werent human anymore. His job was to take all of the life and joy out of a slaves life so all they know is deed. Douglass states that his, natural elasticity was crushed, his rationality languished, the disposition to read departed, the cheerful spark that lingered almost his eye died the dark night of slavery disagreeable in upon him and behold a man transformed into a brute (Douglass, X) Through this quote, one is able to see that he was broken by slavery, and turned into an animal. Ja cobs abuse is similar to Douglasss experience with physiological when she realizes that Dr. Flint owns her body. She is tormented by him at any time, as he frequently gets her alone. She is stuck in her website because she cant tell anyone to make Dr. Flint stop. She points out that slaves are given no motive to develop a strong moral sense, as they are given no ownership of their own body or final control over any of their actions. Both characters go through a time in their life when a master has broken them physiologically, makes them believe they are less than human. Both characters describe their childhood in completely different ways. Douglass explains the system that slave owners used to make a slave. By cutting off ties with ones parents, especially maternal caring, they are unable to grasp the concept of discern and kinship, thus making them more as animals then people. Douglass explains that he never, enjoyed, to any considerable extent, her soothing presence, her genia l and watchful care, I received the tidings of my mothers death with very much the same emotions I should get probably felt at the death of a stranger. (Douglass, I) Douglasss used adjectives like soothing to reinvent the childhood he could have had if he wouldve had his mother in his life. Douglass was robbed of his childhood by the wickedness of slavery and his attitude towards that is shown through his descriptive writing. Jacobs had a very different childhood then Douglass. Jacobs had a somewhat normal childhood for a slave. Jacobs was fortunate enough to have both of her parents in her life as well as a brother for amount of time. She was not a dupe of being separated from her parents like Douglass. She was also privileged enough to be ignorant of what she had been born into. later on her mothers death, she is taken to her mothers mistress who teaches her sew, read and write. Though both characters are born into slavery, they lead completely different childhoods.Gender dicta tes the working rolls Douglass and Jacobs were assigned in their time as slaves. Jacobs was again fortunate to be doing house work as a young girl, beneficial about of her time as a slave she acted as a house maid. By being a women Jacobs wasnt easily subjected to working a hard day in the playing field, though field work was in her future when Mr. Flint vengefully sends Jacobs to his plantation. Though she was to work in the fields, such work was only assigned by Mr. Flints feeling towards her having an affair with Mr. Sands. Douglass being a man was subject to much harsher work than Jacobs. Douglass was exposed to hardened slave masters who were cruel to him, and was given harsh beatings. Douglass is deeply trimmed by the hours of work he spends out in the fields, as well as the harsh beatings given by Covey. Douglass becomes capable of only resting as a result of his beatings and extensive hours of work. Douglass describes one of his many beatings in great detail, he lashed m e till he had worn out hisswitches, cutting me so savagely as to leave the marks visible for a long time after. This whipping was the first of a image just like it, and for similar offences. (Douglass, X) Slave men were subject to much harsher work than the women, and these two characters are primary examples of such.Douglass and Jacobs were physically abused, but the context of their abuse was completely different based on their gender. Jacob was subject to Dr. Flints frequent sexual harassment. Jacobs was continually taken advantage of sexually during her time under his grasp. Jacobs narrative is quite focused on the fact that she is a woman when writing about her struggles, Slavery is terrible for men but it is far more terrible for women. Superadded to the burden common to all, they have wrongs, and sufferings, and mortifications peculiarly their own. (Jacobs, XVI) Her abuse physiologically damaged her, and eventually caused her to have an affairwith another man just to escape anothers harassment. Jacobs was never able to truly be a woman of her own, she was ceaselessly pressed by the fact that she was a slave and had no right over her own body. She states in her narrative that her body belonged to Dr. Flint, which was harmful to her. The fact Dr. Flints harassment led Jacobs to having an affair with another white man who she was not in love with, and eventually led into her hiding delaying her from mothering her children obstructed her chance for her to be a real woman. Douglasss abuse was completely different but had the same piece on him he wasnt able to be a true man. Throughout Douglasss narrative and mostly in his time under the control of Covey, he describes how his endurance to become a real man faded. Covey truly broke Douglass and continually states that he was everywhere, under every tree, behind every stump, in every bush, and at every window, on the plantation. (Douglass, X) Slavery took every ounce of his will to jazz he had no interest i n reading, writing, or even escaping to become a free man. The effect slavery left on him shows that as a slave, Douglass was not able to be a real man. While both Frederick Douglass and Harriet Jacobsons Narratives undergo the corrupt power of slavery in 19th century America and were able to escape, the role of gender in society largely acts as a variance within these two stories. Both characters show that as a slave, they werent able to act as a real man or woman. The physical and mental abuse, their childhoods and every aspect of their lives as slaves, hindered them from having a real life for themselves. Though there were similarities in their narratives, their gender truly controlled the course of their lives.Works CitedDouglass, Frederick. I,X, XVI,. Narrative of the Life of Frederick Douglass An American Slave. radical York New American Library, 1968. N. pag. Print. Jacobs, Harriet A. XVI, IV. Incidents in the Life of a Slave Girl. New York Oxford UP, 1988. N. pag. Print. No tes, C. (2013, April 10th). Class Notes. Print.

Ukraine in The World Bank Group Essay Example for Free

Ukraine in The World blaspheme Group EssayThere have been major changes that have been experienced across the world and in many countries, Ukraine being one of them. Ukraine has experienced several changes in terms of race, labour, income distribution, information, social mobility as salubrious as the living conditions of the citizens everyplace the year 2008 to 2015.Over the year 2008 to the year 2015, the population of Ukraine have been discover to decline due to the large number of older people. In the year 2013, the population stood at approximately 45.59 million people as compared to the year 2010 where the population stood at 46. 01 million people (The World entrust Group, 2015). The decline in the population of Ukraine have in turn affected the labour market of the terra firma whereby the solid ground has over the years experienced lack of labour in addition to gamyer rate of unemployment. The labour market experienced an increase in the rate of unemployment at 8.90% compared to the previous year 8.60%. As of the year 2015, almost 524.4 (thousands) of Ukraine citizens were unemployed compared to the year 2014 on April when the figure stood at about 474.7 (thousands) unemployed persons. The high rate of unemployment in the country has also contributed towards the poor living conditions (The World Bank Group, 2015).It was also observed between the year 2008 and 2015 that the level of poverty in the country increased from 7.1% in the year 2008 to about 9.1% by the year 2012. The increase in the level of poverty can be attributed to the increase in largeness which rose from about 24.90% in the year 2014 to about 28.50% in the year 2015. The increase inflation also caused an increase in the core consumer prices, which increased from 122.80 in 2014 to 126.10 in 2015 (The World Bank Group, 2015). This meant that the affordability of sustenance became an issue resulting in poor living standards and the consumers have to pay more prices for bas ic needs much(prenominal) as food.Furthermore, there has been change in the education system of the country. The number of people attending schools in Ukraine has been observed to increase over the years whereby in the year 2012, the percentage of the population seeking for education reached about 106%. This indicates that the Ukraine society have embraced education in large numbers to gain skills which can resign them to get employment in other regions across the world (Trading economics.com, 2015).On the issue of income distribution, majority of the population in Ukraine falls under the category of lower and middle income earners. The wages paid to employed persons in the country per month experienced a decline from the year 2014 to the year 2015. In 2014, the average monthly wage stood at about 4,012.00 while in the year 2015 the wages stood at 3,455.00, a perish indication that there was a decrease in the wages (Trading economics.com, 2015).Finally, the social mobility of Ukr aine population has increased over the years as they seek for more opportunities outside of Ukraine. It is to be noted that most have migrated to the joined States and other countries for job opportunities and to try have better lives than they did in Ukraine.ReferencesThe World Bank Group (2015) Ukraine, Accessed from http//data.worldbank.org/country/ukraine on 4th March 2015Trading economics.com (2015) Ukraine, Accessed from http//www.tradingeconomics.com/ukraine on 4th March 2015Source document

Ethics in Accounting: Financial Reporting Scandals

Ethics in story Financial Reporting S stomachdalsIntroductionThe first thing is character, ahead money or anything else. J. P. Morganintegrity is of ut almost importance for a successful c argonr in melodic line and finance in the enormous expire. Some be trickeryve that the world of finance lacks ethical considerations. Whereas the truth is that such(prenominal) issues are prevalent in completely areas of business.The business environment in much of the world is reeling from the disclosure of several financial s stackdals in the past few years. The optimism of the turn of the century has been replaced by scepticism and dis rely. It pull up stakes be discussed as to how we landed ourselves in this situation, what is being done to correct it, and what the future holds for us. Though Enron has been use as the poster-child for this purpose, breakdowns in accountancy and corporate governance in Enron as well as in other companies will be discussed.Some companies that give up encountered financial reportage problems will be discussed along with the role of auditors (including Andersens role in Enron), the regulatory environment, some of the causes of the problems, and the present-day(prenominal) and possible future outcomes.Ethics and AccountingEthics (maintaining fair and true statements) is a key part of financial reporting. For sellholders to trust a keep company with money, they must feel confident in the companys financial reporting. Financial reporting presents all data relating to the entityscurrent, historic and projected health meaning investors and shareholders rely upon the financial data operational for making informed and educated decisions. To help entities comply with business regulations and maintain financial reporting, shareholders can trust the existing organizations designed to manage variant chances of the method of accounting world. Primary organizations are Securities and Exchange Committee ( sec), the Financial Accountin g Standards Board (FASB) and the earth Company Accounting Oversight Board (PCAOB). These three bodies unneurotic check into financial reporting is fair, reliable, and available to all investors.The specific importance of ethics in business and in financial reporting is to ensure public and investor confidence in companies. Without a strong code of ethics and adherence to that code, individuals may non be certain their investments are secure. Accounting professionals must puddle a strong ethical and clean-living reasoning because their decisions regarding financial reporting can have major consequences for individuals as well as corporations and stallion nations. Ethics in the business environment are more than just issues relating to accounting because ethical practices can and will cross boundary from business practice to what a company may ask its accounting professionals to do in financial recording. The umteen recent scandals involving accounting and reporting fraud gen erally began at the CEO and made their way down into the financial records.Before the Sarbanes-Oxley Act, various financial abuses such as WorldCom, Enron, and Adelphia Communications plagued the American public and affected economic health of the entire nation adversely. Most of these frauds caulescent from unethical accounting practices instituted at the highest levels of the corporations, save carried out in the financial reporting practices of public accounting firms. In December 2001, Enron, which used to be one of the worlds leading energy companies once, filed the largest bankruptcy in the history of the U.S., using the retirement accounts of thousands of American workers, to enrich those at the highest levels of the corporation. Using thousands of off-the-records partnerships to hide nearly $1 one thousand million in debt and to inflate profits, company had defrauded shareholders of billions. Due to these scandals, President Bush and Congress were forced to take stumble bum stance in the form of the Sarbanes-Oxley Act in July of 2002.When ethics seem to be on the hurriedness in a society, the common man naturally turns to the government for guidance. Various c climbs in the history of the coupled States have led to creation of several regulatory bodies and laws. The three entities in the US, mentioned above, work closely together to ensure financial accounting is honest. The SEC, the FASB, and the PCAOB are each an independent entity, but they often work in cooperation in certain areas such as oversight and reporting. While these three bodies work together, they rely on cooperation from member companies and from participation from whistle-blowers in companies and public citizens. As the Enron collapse illustrated, at that place were systemic failures in the private-sector watchdog-groups. The SEC and the PCAOB must work closely together and include way to fast-track criminal studys.Enron and other financial reporting scandalsEnron was a great s ymbol of widespread problem in corporate America as its rise was as spectacular as its fall. Enron, formed in 1985 when Internorth purchased Houston Natural Gas was soon being run mainly by Houston Natural Gas executives, with Ken Lay as CEO. In 1990, both Jeffrey Skilling and Andy Fastow were hired. In 1996, Skilling became the President and COO. A meteoric rise in both reputation and stock value came by, with Enron being named as one of Fortunes most admired companies in 2001 and its stock price peaking at $90.56 a share as on August 23, 2000. Much of the companys success was credited to the financial wizardry of Fastow. However, companys fall was just more or less the corner, with Skilling resigning in August of 2001. This was followed by a $1.2 billion write-off, and the beginning of an SEC investigation in October. By December, Enron had declared bankruptcy and the share price was $.26 per share.If Enron had been a lone case, concern would have dissipated quickly and confiden ce in upper-case letter markets would not have plumped. But it was not so. Before Enron, there were companies such as Waste Management and Sunbeam not significant by themselves, but they should have acted as a warning of what was to come. After Enron the disclosures kept coming. WorldCom was caught capitalizing expenses. While Enron was trying to outsmart the accounting and capital market regulators, WorldCom made accounting errors that withal novice accounting students would know were in appropriate. A disturbing aspect of many of these scandals is the collusion among many executives.An important observation is that all of these scandals cant be attributed to one grammatical constituent alone. Each one was different. Hence it can be concluded that the solution is not easy to find. at that place is no single accounting practice that made these entities vulnerable to executive excesses.What these scandals had in common was a culture that was pervasive in corporations. A culture had come in that made it permissible to lie to shareholders and the markets. The ends justify the means became the corporate mantra. Also, the watchdogs, the auditors had turned a blind eye with their focus just on their consulting businesses. They were not as vigilant as they should have been in audits.The auditors role in ensuring fair mutationAuditors are supposed to protect the public from the types of abuses that have been seen in the past. steady though financial statements are responsibility of management, the shareholders hire auditors for the protection of their interests and to add credibility to financial information provided by the firms. To be credible, auditors sine qua non both expertise and integrity. expertness assures if there is a financial reporting irregularity, the auditor has the capacity to better it. Integrity assures that auditors will disclose any irregularity they may find. These two qualities are essential. They are in addition multiplicative that i s if either is missing, other has no value. It has been found that both were missing in many cases. Expertise was missing as audits had come under cost cutting measures of firms. This happened often at the cost of quality. Integrity was gone when auditors forgot that the first allegiance of a professional is to the public. Seldom did auditors betray management for the benefit of the public. Hence, eventide if they did discover reporting problems, rather than reporting them to the public they often helped management devise ways around the reporting problems.Auditors fell into this position (probably not because they were incompetent or unethical but) because of the cultures in major accounting firms. Andersen, Enrons auditor, is a classic example. There were good auditors who got caught up in an economic struggle leading to unfounded focus on revenue generation. An audit firm having the highest reputation for competence and integrity compromised on its determine as that was the on ly way its partners thought to be economically competitive.In the more recent Satyam case in India, the fraud started at the top level management and reached the financial records. The role of Pricewaterhouse, Satyams auditor, is also moot in the said scandal.Causes of financial reporting problemsThe regulatory environment had not changed suddenly then why did the financial reporting problems surface at the time, is a question to be pondered upon. There are many reasons, not one that dominates.It was a confluence of circumstances that opened eyes to the problems. The bursting of the bubble scrimping was a major reason these financial abuses came to light. When everything was seemed bright, nobody questioned companies financial reports. In accounting the lack of relevance of historical cost accounting and even the basic traditional accounting framework were being discussed. The new economy was not to last forever. And when it did not last, investors began to ask tough questions. F or many of the questions, there were no answers only denials and cover-ups.In the auditing profession, audits had become loss leaders. The balance sheets and income statements had lost value, so auditing of the statements was not important. Thus, many audits became hasty and more of a formality. No one was willing to pay for quality audits, so many audit firms believed there remained no sense in competing on the basis of quality. Cost drove audit decisions. Lower cost even with lower quality was the norm.The passivity of corporate boards was also a contributor. This was worsened by the growing frame of complex financial transactions, most of which were beyond understanding of board members, who had gained their experience before such instruments came into being. Even a former accounting professor heading Enrons Audit Committee, a person of utmost integrity, had hindrance understanding the implications of the companys financial manoeuvring.Finally, the biggest culprit is the corpo rate culture. Focus was laid on short-term gains forgetting about all long-run considerations. Also the executive scorecard became focused on salary. Many players had become greedy executives, investors, and attorney, among others but more than that was the need to compete on the basis of compensation.Implications for accounting educatorsThe perpetrators of most of financial reporting scandals are former students, graduates of accounting or MBA programs. So educators must ask themselves What are they doing wrong and what must they do to fix the problems?The first obvious reaction is to emphasize ethics in business and accounting curricula. This is important. Educators in a business ethics class can not dissuade someone who is inclined to transport a fraud from doing so. But it is also true that most perpetrators did not at the on stigmatise set out to commit a fraud. They simply got ended up on a slippery zone.Also, the most disappointing aspect about most of the scandals is the number of people who, (though not personally involved) knew what was happening and politic did nothing. Exceptions to the rule are some courageous whistle blowers, many of whom were products of university accounting programs. Thus, the focus of ethics classes should be to recognize and analyse the situations that can lead to compromise on ones ideals and values, and to promote the reporting of inappropriate behaviour. This can be best done in context because ethics issues come up in context, with you imagining yourself in the real situation. It is easy to go into an ethics class and give the answer that the instructor wants. It is an altogether different thing to put ones self in a case situation with conflicting pressures, and determine the appropriate action when ethics is only one of the many factors impacting your decision.ConclusionThe accounting profession is in the center field of a challenging time. A reputation gained over years and decades can be lost in a day. Accountan ts were thought of as persons of high integrity working at an uninteresting job. In the current scenario the job has gotten more interesting, but at the cost of their reputation for integrity. It is essential to win back the trust of the public and maintain their belief in the importance of accounting. The road to restoring integrity of accountants today is a long one. The job will neither be quick nor easy, with the new series of financial reporting scandals that have come up.ReferencesWikipedia online encyclopaedia Sarbanes-Oxley Act. http//en.wikipedia.org/wiki/Sarbanes- Oxley_ActOverview_of_the_PCAOB.27s_requirementsFinancial oversight of Enron SEC and private-sector watchdogs http//www.senate.gov/gov_affairs/100702watchdogsreport.pdfhttp//www.associatedcontent.com/article/54065/accounting_ethics.html