Marketing Plan for a Brand in Trouble Assignment

Marketing Plan for a Brand in Trouble - Assignment compositors caseFW Woolworths UK subsidiary (Woolworths Ltd.) and B&Q were bought both forms later by Paternoster, who are now known as Kingfisher PLC and are still B&Qs parent company. Since being bought out by Kingfisher, employees of B&Q corroborate enjoyed a 20% discount on all proceedss. Mid 1990s saw B&Q open a late format of store known as the B&Q Depot. This was a forerunner of a new frame of store known as the B&Q Warehouse. Beckton, Enfield and Romford were amongst the first of the new Warehouse class stores to open (United commonwealth Case Study B&Q Direct, 2003).In the late 1990s, B&Q became active in the rest of europium and the rest of the world. It co-operated in 1995 with parent company Kingfisher PLC to open its first overseas subsidiary in Taiwan, and in 1996 the first overseas large home improvement center in Taoyuan City, Taiwan. In 1998, it acquired NOMI, Polands leading cooking stove of DIY stores. Lat er that year, B&Q merged with Frances Castorama. In 1999 B&Q opened a store in Shanghai, mainland China and acquired the British hardware mail-order company, Screwfix. By the year 2000, B&Q had fifty of its larger Warehouse stores. This had doubled by 2003. B&Qs Directs online transactional website, www.DIY.com, was launched in January 2001. By March 2003, it had become one of the largest stores in B&Q and its continued fast growth will soon make it the biggest store in the group. The site sells a range of 14,000 products and is already the number one store for many heavy and bulky items and many other smaller product ranges (United region Case Study B&Q Direct, 2003).As well as generating considerable revenues of its own, DIY.com is part of a wider, multi-channel retail strategy that includes call centres and catalogues. All channels feed each other. For instance, 10% of those that shop in-store have researched their purchases online. A critical component in the overall success o f DIY.com and the B&Q Direct call centres is their skill to process credit and debit cards efficiently and to restrict the level of card fraud. In family 2002, B&Q Direct appointed DataCash, a leading UK-based provider of outsourced payment processing and fraud measure solutions, to handle the credit and debit card processing for both DIY.com and all its call centres (U.K. Retail gross revenue Plunge Most in at Least 10 Years Update3, 2006). Before DataCash was appointed, B&Q had utilize a software solution provided by a US-based company to handle its card processing. B&Q had two key issues with this solution, one technical and one business, which led them to look for a new supplier (United Kingdom Case Study B&Q Direct, 2003).Based on the discussion, MarketVVizards Market Thoughts (2005), European economies U.K. retail sales hit it up most in 10 Years. Shares of companies including Plc and Kingfisher Plc declined in London after the British Retail Consortium verbalize sales in stores open at least a year dropped 4.7 percent from a year ago, the biggest decline since comparable figures began in 1995. Domestic demand is clearly slowing a lot quick than was anticipated even a month ago, said Peter Dixon, an economist at Commerzbank AG in London. After an unprecedented run of strength its time for consumers to stop, regroup, and think about getting their finances plunk for in order. British factory production

The Diverse Interpretations of Muslim Laws Essay - 1

The Diverse Interpretations of Moslem Laws - Essay ExampleIn exchange for virgins in the afterlife, some Muslim groups interpret Jihad as a holy war to kill innocent civilians. Evidently, the two readings show the Muslim peoples diverse interpretations of the Korans Suras and related Muslim resources.The research focuses on the different interpretations of Muslim laws. champion of the laws, Jihad, has diverse interpretations. Similarly, the gender issue has different explanations. Other Muslim groups interpret Jihad as a holy war. The holy war includes killing innocent civilians. Asra Nomani questions the diverse interpretations of the Muslim laws, including the gender equality issues. The rootages, Mariane dip (2003) and Asra Nomani (2005) emphasized that Muslim life is compounded by one Muslim groups mundane struggles to influence the other individuals decisions.The storey A Mighty Heart (Pearl, 2003) centers on the interpretation of the Jihad principles. The author describes the dangerous life of Danny Pearl, South Asian News Bureau Chief of Wall Street Journal. As a reporter, Danny traveled around South Asian countries to gather the latest news stories. Mariane Pearl writes the story of the life and death of her husband. Danny disappeared when he was about to meet Sheikh Ali Shah Gilan, the founder of a U.S. jihad group. Dannys research focused on some Muslim groups devotion to Jihad as one of their duties. other(prenominal) Jihad acts includes the 1993 World Trade Center bombing and the 9/11 U.S. airplane attacks (Pearl, 2003).Pearls thesis statement Many Muslim groups have different interpretations of the Muslim Jihad Principle, some trigger-happy while others peaceful. The author correctly showed that some Muslim groups prioritize their time and energy to Jihads terroristic activities.

Barnes and Noble vs Amazon Essay Example | Topics and Well Written Essays - 1500 words

Barnes and Noble vs amazon - Essay Example amazon goes global Bezos, who invented Amazon Company, has been al personal manners fought against nix predictions, which outlined that the Company should have bankrupted in 2001. Jeff Bezos claims that he is a rattling happy person and he likes managing his personnel. Bezos readily takes risk and he thinks that it is important to avoid risk in any enterprise. Amazon had a challenging situation and a difficult financial situation in 2002 showed that it suffered $3 billion in operation(p) losses. Currently Amazon plays a leading role in online market practices. Starting from 1994 book sales market was not overcrowded by the competitors. Amazon gained one of the leading roles in the market at that meter (Isckia 334). Jeff Bezos has always been focused on sales increase, only not only financial gains interested him, but also a high-level satisfaction of the customers gained. Advertising in printed media and on TV were the most legal tra nsfer tactics for Bezos and his company. Innovative practices of many businesses are on the way of their fast development and Amazon illustrates their energy to be a sound competitor in the modern market of book sales. Nowadays Amazon is providing wider selection, lower prices and fast, reliable delivery (Joshi & Yermish 2000, p. 18). ... Bezos has been always focused on long-term profit gains and he did not focus on near-term profitability.An individual-centered approach was chosen by Amazon as the most reasonable policy. It was very important for products differentiation and price policy to pay attention for every individual. Amazon was on the way of innovative development. Thus, it took into account opportunities opened by the Internet. Products availability on the net was one of the main concerns for the Company. In the result of Companys going virtual, it has experienced the following positive changes traffic improved goods availability on the web Amazon promoted a market sha re financial losses of the Company were decreased cash function operation was significantly improved profitability was one of the main concerns for the company Amazon gained a short letter of a profitable business. Amazon can be distinguished by the following factors price, selection, availability, convenience, information, discovery, brand recognition, alter services, accessibility, customer service, reliability, speed of delivery, ease of use and ability to adapt to changing conditions (Kargar 2004, p. 102). Currently, retail sales of Amazon are rather diverse from selling DVDs, videos, electronics, camera and photo items, cell phones and services, tools and hard go through, software, video games, kitchen and house ware products (Whittaker 2004, p. 24). It is possible to claim that Amazon exceeds the limits of a traditional book seller. Initially this Company intended to acquire a note of a successful bookseller, but with a course of time the worlds leading position in differ ent spheres of trade were occupied by Amazon too. Jeff Bezos shows a

Design for disassembly and transformation Research Paper

mark for disassembly and transformation - Research Paper ExampleSetting aside farsightedness the thinking ikon of universe has narrowed down to his present only. The in fashion trends appeal the consumer oriented society of at present where much emphasis is placed on the usage of disposable goods. Once used these things atomic number 18 scarce thrown out. Seldom is it thought about the fate of these goods. Mostly unrecyclable in nature they end up in massive junkyards, bound to stay there for ever. The volume and number of these dumping grounds is emergence at an alarming pace. On the other the careless usage of natures resources has begun to result in dangerous outcomes. These include the existence of green house effect and a rapid incr simple mindedness in global warming just for an instance. It is imperative that a means of reducing this unethical and careless formulation and usage of things be devised so as to minimize the adverse effects of using unsustainable products f or the years that are to come. The trio of Reuse, Recycle and Repair has proved to be not enough to control the gravity of the problem. other intelligent ways must be looked and pondered upon in order to fulfill the need of time. This report focuses on the detailed study of the problem, the impacts and significance of the problem, and how design level changes and consideration can play a snappy role in handling the severity of the problem. ... With the passage of time mans intellect make him learn to modify the natural resources at hand into products that would facilitate his necessities. This modification did not however bound to the mere survival requirements of humans but went quite well beyond that. Years went by and all(prenominal) inch of advancements that humans went forth with opened new horizons for even more that were to follow. Excited by the ease this new stream of convenience and prosperity man went ahead with them forgetting to turn and look back at the losses that he was incurring en route. These losses were indispensible but it took man years to realize their severity. With all step forward man took and invented new things the unfavorable impact that these inventions had on the nature around him increase manifolds. Some more indestructible waste increased and some more things hazardous to the environment steeped up in their graph. As any new model of an object sprang up its older model would be thrown out of peoples lives. This trend, upon reaching higher limits, rang bells in the human mind. It was then that man thought what may have led to such a situation. The answer was just one. Lack of sign foresight in the design and construction of products had resulted in goods that suited their respective purposes very well indeed but were not transformable into any other useful product. Thus, when a product would live up to its years it would merely be thrown out. The junk thrown out by each and every individual at an unprecedented rate has r esulted in a massive junk collection humanity over. Hazardous emissions from many of these are depleting the

The body as artistic and cultural expression Research Paper

The organic structure as stratagemistic and cultural expression - Research Paper ExampleFrom the extreme examples like punk, to universe selective in the colour or design of the dress one wears- em soundbox art has supposedly normal and not so normal manifestations. Shildkrout (2001) in the article, Body Art as Visual Language, has revealed the cardinal impulse behind the use of ashes as an artistic and cultural expression, if the impulse to create art is one of the defining signs of humanity, the consistency may well have been the first canvas (pp.1). Body painting, brighten up, body shaping, hair styling, scarification, tattooing, piercing, and dressing up in clothes constitute the expansive genre of body art. The functional aspect of body art has been described as supporting to rebel, to follow fashion, or to hornswoggle and experiment with new identities (Shildkrout, 2001, pp.2). Apart from this functional aspect, the use of body as a starting forefront in artistic expr ession has gone rather unexplored. This essay envisages finding out the connection mingled with body art and artistic expression and presupposes that the rebellion-aspect of body art inspires artistic expressions while the tradition-aspect blocks it. If we consider severally kind of body art separately, it can be seen that different hearts are associated with different kinds of body art. For example, body painting can farm the kayo, impart a divine countenance, provide protection, masquerade and establish a group identity. Similarly, create up has the function of increasing visual appeal, providing a false identity or concealing the original one, as well as establishing authority and status. Hair styling in addition can enhance beauty appeal, establish a group identity or visualize rebellion. Body shaping ranges from the ancient practice of skull shaping to the modern plastic surgery, all of which again has multiple functionalities. Scarification, tattooing and piercing have more(prenominal) to do with group identity and rebellion. But there are also less visible uses of body art like the use of piercing as a religious ritual and the use of make up to convey codified meaning as in Kabuki theatre (Shildkrout, 2001, pp.2-4). Body art has a great many things to do with our everyday lives and it is this aspect that brightens up the narrative of Meeta Kaur in her autobiographical essay, move By Inner Light (2006). Here, the basic emotions associated with body art are discussed, which is after all virtually being happy and content about ones own self. Kaur (2006) has started her essay by describing the beauty of her mothers hair, the good care that her mother gives it and the passing over of this tradition to herself (pp.39). This is a sort example of how artistic expression is evident in our everyday lives. As the narrative progresses, the reader accommodate aware of the cultural identity that is associated with long hair, for Kaurs mother and herself (2006, pp.40). Kaurs being a migrator family from India to America, she believes that her mothers long hair is an allegiance to a homeland (2006, pp.40). Kaur (2006) also has remarked that her mothers hair is a light that provides a sense of place and home between any borders, on any soil, whether she is in India, America, or any other country (pp.40). It can be seen that in this instance, body art as simple as maintaining ones hair long has a meaning that is deep-rooted in tradition. The second encounter of Kaur (2006) with body art is when she goes back to India, and in a queer book, sees the picture of the ninth Sikh Guru, Tegh Bahadur, (in) a navy blue turban and a golden garment and (having) a long silky beard talking about religious freedom (pp.41). This visual also reminds how body art can impart great status to a persons appearance. The

MGMT 483 U5 IP IDP Research Paper Example | Topics and Well Written Essays - 500 words

MGMT 483 U5 IP IDP - seek Paper ExampleThe first step in creating IDPs involves a rigorous brainstorming exercise that identifies the direct of excellence in ones current career, and consultation with ones supervisor for stiff guidance. Brainstorming should shine up the areas that exhibit poor consummation, and potential ways of improvement. An individual should also consider the on tap(predicate) opportunities that if utilized can help in personal development. Such opportunities include, but are not bound to available training and empowerment programs within the workplace. It is critical to highlight opportunities of noble education, such as nevertheless education that an individual registers interest in. After brainstorming, one should organize the ideas into goals, according to priorities (Jacobson, 2014). The most critical sentiment of the grounding of IDPs is the definition of strong goals. They should be specific, measurable, relevant, within an attainable reach, and bound by timelines. For example, one would highlight acquiring additional management skills through attending seminars in the next three months. The defined goals should adapt to organizational objectives, and should highlight the required competencies, resources and time. An individual should also identify the available options for development, which may range from formal education, experiential learning, lessons from a coach or mentor and participation in group projects (Falcone, 2011).After the creation of an IDP, an individual should present it to the supervisor or mentor for final refining. An effective evaluation framework for assessing the supremacy of the individual in the sectors highlighted should be developed. Evaluation seeks to establish whether IDPs presented any impact on the level of performance of the individual in the career, and other aspects of personal development. The evaluator should assess each aspect highlighted in the IDP, since each

Entrepreneurship Essay Example | Topics and Well Written Essays - 1500 words - 10

Entrepreneurship - Essay Exampleits from the call down line of credit continually thus a bring out animal trainer chooses to adjust his or her farm organization time by time to postponement abreast of changes in methods of res publica, prices variability, and the available resources among other factors. This means that for a farming business to succeed, a manager should, therefore, develop core functions to secure the success of the business. Some of the main functions that should be developed, in this case, a cocoa farming business, include internal, external, and support functions (BROWN, 2008, p. 53-56). This paper will, therefore discuss the roles and responsibilities of these functions and the significance of the functions to the sole traders and SMEs in the success of their businesses.First, internal functions consist of all necessary and essential business activities that help lay a foundation for a business. They are, therefore, required to continue the business objec tives that are established by the business proprietor during an establishment of a business. Internal functions are also needed to continue the regular activities of a business and examples of the internal functions acquisition of finance, hiring of labour, purchasing raw materials, overhead expenses, and production of goods. In a deep brown farming business, acquisition of finances is important since it will need high capital at the start-up and the running of the farm activities. Finances can be acquired from investors, banks, and other financial institutions and resources can be channelled to initiate some of the approach activities such as purchasing machineries such as processing plants, buildings, and land. Once this is done, the farm will need labour people who will help cultivate the land, planting coffee and making sure the coffee plants are a conducive environment to grow. Additionally, the business also requires a management team, who will cover out function such as co ntrolling the overhead expenses, controlling the production of coffee, and

Sleep and consciousness Essay Example | Topics and Well Written Essays - 500 words

Sleep and consciousness - rise ExampleSome scientist and philosophers have defined death based on the functioning of the circulatory organization as a state when there is irreversible cessation of circulation. Since different definitions have been given to pardon death, there are several criterias that are used to determine death. In case of complete chief damage complete cessation of all clinical functions is a major criterion which could be demonstrated as coma. Similarly irreversible cessation of brainstem functions with absence of brainstem reflexes. Other criteria embroil absence of any other confounding factors, absence of motor responses, and apnoea. Neurological and cardiopulmonary tests are through to ascertain the death of an individual. In the neurological tests irretrievable brain stem function is determined, while in the cardiopulmonary test irretrievable absence of heart beat and breathing are determined. However, after more than debate it has been decided that t he cardiopulmonary criteria of death which declares that the heart will not auto-resuscitate and which occurs first is a satisfactory enough criterion to declare that a person is dead as it might take some(prenominal) time for the neurological criteria to occur.b) How do brain death and vegetative state differ? Consider a) behavioral, respiratory (apnoeameans lack of breathing), b) damage to specific brain structures, and c) brain activity (e.g. EEG, fMRI, PET).The major criterion for a person to be declared brain dead is presence of coma characterized by irreversible brain damage, while in the case of vegetative state a person is awake but in all unaware of the surroundings. Such a vegetative state can be partially or whole reversed. However persistent vegetative state cannot be reversed. Brain death can be diagnosed more quickly that irreversible vegetative state as it may take any where between 3 to 12 months depending on the extent of injury to the brain to ascertain vegetat ive state. Brain dead patients contract artificial ventilation

Exploring how Japanese managers adapt in the United States Essay

Exploring how Japanese buss adjust in the fall in States - Essay ExampleThis in produce makes the organizations to send their local professionals to foreign countries. This however happens most of the time. In order to survive in a foreign country, single of the things that impart make it easy for you is to understand the culture of your host country. This en fits smooth and utile communication. In understanding the culture of that given country, the most important thing that the Japanese learn is in particular what each society and what they display mean. Cultural adaptations should be on the key front when these manager of organizations decide that they be to send their betrothees to work in a foreign country (Hoecklin 1995). By implementing a moderate level of ethnical adaptation in main rotarytings, professionals create more effectual clientele relationships, in that way furthering tactical corporate goals. Globalization generates new business opportunities for multina tional corporations (MNCs) These MNCs increasingly employ expatriation approaches to make their entrance in to markets that are new easy and to administer their coworkers. As overmuch as the responsibility of the worker who is sent to a foreign country is very important, the strategy in which they adapt in is surrounded with a lot of danger. Additionally, the emigre also posses multiple risks for instance if their termination outcome is low, this leads to major financial hitches to the organization. (Hodgetts 2005). Many expletory studies of how Japanese emigres become accustomed to working in the United States after a while have been conducted at length. The final results recommend that the managers of Japanese origin adapt ways that are way above their normal concrete and vigor in their stay in the United States. It is also to be noted that the bigger the group of emigres, the... For managers to be effectual in sightly accustomed to their know-how and practices in an overseas c ountry, it is clear that they must have fine technical knowledge in management, excellent understanding of local culture that is culture-specific knowledge in addition to high-quality cross-cultural communications abilities. dismantle though it may be fair to presume that all migr managers sent abroad have to needs be technically capable which may differ in some cases, it should be comprehended that be able to function well in ones own culture does not mechanically imply that one can do well in a different culture. This possibly will not just be due to the lack of cultural knowledge.To be efficient as a manager in ones own culture does not usually necessitate one to question lots of the cultural suppositions behind ones actions or to recognize the causes actions, whether they are technically necessary or culturally pleasing to attain good outcomes. To be able to transplant management or technical processes in a different culture, or to expand such(prenominal) processes from zero or from accessible local processes, would necessitate one to question many essential suppositions and to set up the fresh premises based on fine perceptive of in cooperation technical and cultural requirements. It is this final feature of technical capability, which is often tricky to identify. Though, such competence are most plausibly there in people who are inventive in their own culture, such as those who are capable of setting up novel processes and systems to manage with environmental changes at home and to augment organizational efficiency otherwise, such capability could also be found in people who have already a triumphant track record in cross-cultural management.

U.S. National Debt and a Fiscal Plan to Fix Deficit 6.2 Trillion Literature review

U.S. National Debt and a Fiscal Plan to Fix Deficit 6.2 Trillion - Literature come off ExampleThe debt implies that a large percentage of the total GDP of the United States falls under habitual debt, which hinders sparing growth. It also leads to other economic hazards like unemployment and dependence on the employed people in the society. The political science will also lose potential investors because they will lack confidence in the sustainability of economic growth. Various presidents have tried to adjust the debt by applying various monetary and monetary policies (see table 1). Factors that contributed to the puzzle Accumulation of the debt has a historical as well as economic significance. Historically, wars between the U.S. and other nations atomic number 18 the main cause of the rise in debt. For instance, the second world war of 1945 is believed to have the greatest character to an enlarge in the study debt. According to Treasury, the debt rose by close to 115% duri ng this war. However, the debt reduced for the pursuit thirty years until the past ten years when the trend reversed (Treasury Direct, 2012). The economic perspective highlights fiscal government policies as the main push factor out of the increase in debt. There have been concerns around the weakness of various fiscal policies of the Federal Government in addressing long-term economic issues. Fiscal policies argon the ones that look at the way the government spends its money as well as sources of government revenue. It is wrap up that, in recent years, the U.S. budget has always been a deficit budget. A deficit budget implies that the government spending outweighs the tax revenue. Many residents of the United States share the view that reduction in taxes is the main factor leading to the accumulation of the debt. This became evident especially after the current President initiated efforts to help the government in collecting more tax revenue than in the previous years. Fiscal P lan to decrease the national debt The main aim of the U.S. government should be to increase the tax revenue that it generates from the economy. The best approach to strive this through the application of a progressive tax system. This system allows the government to tax more on high-income earners than it taxes the low-income earners. This will help in increasing the tax revenue and it will ease the burden of low-income earners. The totality that low-income earners have for consumption and savings will increase if the government reduces the taxes of low-income earners (United States Government Accountability Office, 2012). This will increase the national output through the GDP equation.

Organisational Context of Management Accounting Essay

Organisational context of Management Accounting - Essay ExampleThis paper illustrates that the governance framework of ivy League University is decentralise where the various departments are separately administered and unite centrally for the purpose of financial reporting and regulatory requirements. The university receives look into chip in funds for which it has a fiduciary responsibility. The revenues from grants and contracts constitute 30% of the total operating budget of the University. The consolidated grant activity is reported other university funds because improper counselling of grant funds increases the jeopardize position of common ivy. The grant activities are strictly assessed by the legal counsel and the internal as hearty as external auditor. The Universitys Central leadership works towards decreasing inconsistencies in grant activities. common ivy has made an effort in business process redesign and dodging modernization within trey functional areas i.e. financial management, administration of grants and contracts, and HR and payroll. Therefore, in order to create an integrated administrative system, common ivy had introduced ERP that was expected to decrease audit risk and increase fiduciary withstand. These efforts were driven by the fact that Ivy is a highly leveraged and highest graded financial institution in US and the bond-holders have trusted it with their money. However, the mental hospital of ERP has also brought along problems of adjustments to a more centralised management accounting system where it was more modify previously and followed the legacy commitment accounting. Issues in Management Control & Accountability Major issues that were related to the management control and accountability of Ivy League University are High Audit Risk As Ivy was involved with decentralized governance framework in which every department was administered separately in its grant funds and its uses. There was a gap in the midst of fun ds actually used and those reported. The inconsistencies in outlay process were quite high. Despite this disadvantage, the commitment accounting was an essential part of the management accounting system at Ivy, removing which from the ERP system presented institutional risk. Management Control In Ivy, FSS (Faculty and Support Staff) were responsible for the actual using up of Principal Investigators (PIs) and the decided budget. The funds that were asked by PIs for project activities are known as commitments (commitment accounting). The negotiation between PIs and administrators to allocate the funds was a result of many subjective factors such as individual temperaments, departmental norms, available time, professional relationships, nature and stage of research. Therefore, the management control over the variations in research phthisis was very low. The ERP financial management was introduced without the feature of commitment accounting which posed problems of facultys control over their finances. The problem was that the new management accounting system focussed more on providing education to the Central leadership than the faculty, as expressed by the academic manager. Accountability The University is responsible for the grants it gets every category for research work. The grant providers have a right to know that their funds are utilized in an efficient manner. The problem of accountability has been associated with the variances in

Finance Issues during the First Five Years of a New Company Essay

finance Issues during the First Five Years of a New Company - Essay ExampleAccumulated losings of the first 3 years have only been neutralized in the last accounting closure for which actual results are avail fitted. Consequently, the company has never declared a dividend and does not even portend integrity for the first year of forecasted business results. 2. The common Margin has improved from 18.75% in 2004 to 21.57% in 2005. The forecast Gross Margin for 2006, at 22.92% is only slightly higher than the latest achievement of 2005. However, fuel costs, which are evidential for a business such as that of PDS is forecast to scrape to 26.04% of revenue, as against 25.49% in 2005 and 25% in 2004. It appears that PDS is not able to secure protection against a major inflation driver into its business contracts. However, PDS has been able to reduce variable labor expenses from 56.25% of revenue to just 52.94% in 2005 and expects the trend to continue with a forecast of just 51.04% i n 2006. These are significant productivity gains in a challenging human resources environment. Similarly, supply salaries are forecast to remain constant in 2006 compared to 2005, though net profits will more(prenominal) than double. 3. Leased capacity utilization has improved very significantly during the past five years, considering the remarkable rise in revenues. However, derogation at less than 5% of the gross block in vehicles seems to totally inadequate. The depreciation reserve is entirely inadequate and distorts the profitability picture, including the basis for taxation. 4. Though the debenture loan and bank overdraft salute plenty of scope for gearing compared to the Gross Block, the company does not have any immovable intractable assets.

Operating Systems and Networking Coursework Example | Topics and Well Written Essays - 1750 words - 1

Operating Systems and Networking - Coursework ExampleBackground and Requirements The elect case which requires solution is a storage and logistics alliance based in Surrey. Evidently through research, the corporation has around 200 vans with drivers running daily nationwide and 3 storage wareho hires in London area. They conduct to offer the best services for customers needing temporary storage spaces and deliveries (Bergman & Steven, 2009, P. 23). There is the need for any profit book company to hurt organizational measures and appropriate network role if the business is to run smoothly and make good profits. The organizational aspect of a company tends to incorporate a business plan which keeps the company or firm on track. Requirement Analysis Any piece of technological development comes in handy and indeed cosmos able to promote performance of organizations. The technological developments have enabled organized to direct rude(a) materials and techniques which have as w ell led to an improvement in the kind of surety being offered and delivery of products (Bergman & Steven, 2009, P. 25). In that case, any given business organization should be able to adopt such(prenominal) technologies and apply means of security and risk management operations. Such applications are vital in ensuring that paid business involvement has been done and eventually leading to business growth and expansion. The issue of network design and security has become a new form of development which has been able to effectively change the management of security and business transactions in majority of the organizations today. The issue of network design is something which can have broad impacts on any given organization and the reason it is something which should be adequately addressed (Bergman & Steven, 2009, P. 26). In that case, implementing network design in addition to enhancing security is one way through which several distinguishable organizations are adopting in order to become effective and competitive in the business realm. This is a new kind of network design provision through which technological knowledge and tools have to be incorporated, and thus has been able to change the mode of performance. In any given business, there are very numerous issues and operations which are done through connected networks, and which should be safeguarded to avoid any damages and losses on the organization. This is so because such kind of a loss can have very great impacts on the organization thus compromising its future developments (Bergman & Steven, 2009, P. 27). As more and more technological breakthroughs endure to be invented, similar infiltrations shall be expected and the reason the security blueprints which was mainly more of physical security has been on the change, and that shall be the case for the coming years as well. This has thus been able to integrate the use of commoditized controls which should function correctly other engaging in other forms of risks management systems. There are dissimilar functional tools or requirements that are involved in a network solution. Such functionalities vary then depending with the organizational structure and the network design to be implemented. That is been the case such tools help to develop a strong and reliable network design for the organization (Bergman & Steven, 2009, P. 28). This is the design, which considerably brings positive

Show how issues of social class are important in at least two of the Essay

Show how issues of brotherly class are important in at least two of the works studied - Essay ExampleIn all work, low social position of the main characters prevents them to achieve appreciation and recognition they deserve.The novel Heart of Darkness (1900) is one of the some unique and give awaystanding works based on philosophical and psychological interpretations, historical and sociological issues. Until the factual military conquest of most of Africa by Europeans, the continents populations, except in regions significantly influenced by intruders from Asia, were largely go away free to shape their own individual paths of development. This novel describes the controls the means of production and hence the sale and statistical distribution of products, the capitalist returns less to the workers than what the worker actually produces. This is called exploitation, and the tell at which the capitalists extract surplus from the labor of their workers is called the rate of explo itation. Marx expressed this as the rate of exploitation surplus/variable capital. This means getting much out of the productive process for the same or lower costs. It means workers will have to produce more without receiving a commensurate increase in wages, that is, an increase in the rate of exploitation. The vision seemed to enter the phratry with me - the stretcher, the phantom-bearers, the wild crowd of obedient worshippers, the gloom of the forests, the beat of the drum, regular and muffled like the beating of a heart - the heart of a conquering darkness (Conrad).In the calculate, Amadeus P. Shaffer describes the impact of social class on a genuine and inability to resists social principles and values. The play concentrates on personal relations between Wolfgang Amadeus Mozart and Antonio Salieri and their rivalry. This play portrays that a unique talent of a person and his genius means nothing fo monastic order which values high social position and wealth. First, this p lay helps legitimate prevailing class and status

Critiquing an Argument Essay Example | Topics and Well Written Essays - 1250 words - 1

Critiquing an Argument - testify ExampleWe ca-ca to put emphasis on our tasks to maintain and preserve a safe and salubrious and hearty environment, from our own human rights to exhausting supplies of natural resources (Lewin 34).Thoreau existed in the era of slavery. He on ace occasion spent a night in jail for failing to pay his taxes to the government that bear on it. But his protestation was not only to the slavery of the Negro, but rather the slavery of all masses (Murphy 45). As one interpretation has illustrated Walden would be seen as a setting free narrative, the story of a flee from delusion. For Thoreau, the figurative deep South was just two miles away Agreement, though it restricted family and friends, was a kind of prison people were not aware they were in, imprisoned by materialism and conventionality (Murphy 47).Thoreau conspicuously stated to his blank page, the mass of men lead lives of quiet desperation. With his acquaintance Ralph Waldo Emerson, Thoreau at t he present, stands as a pillar of what may be described as the ethic of American distinctiveness (Murphy 54). The insincerity of this is the detail that they both railed in opposition to so much of what the United States and other Western countries have debatably proceed prosperous consumer playgrounds shadowed by not having a personal meaning. Yet Walden and the writings of Emerson that so disfavor it, is as striking as ever to those in hunt for something more (Lewin 58). Most of the opinions and ideas in it have gone through public awareness, and it has been one of the core inspirations for the modern generation of personal development writers. For example, among the descriptions of nature and people we find these now-famous linesIf one advances confidently in the direction of his own dreams, and endeavors to live the life which he has imagined, he will meet with a success unexpected in common hours, and I make love of no more encouraging fact than the unquestionable ability of man to elevate his life by a conscious

Organisational Behaviour Assignment Example | Topics and Well Written Essays - 1500 words

Organisational Behaviour - Assignment fontpre-entry and post-entry individual-level criteria. This paper films information collected from a series of published articles, presentations from divergent conferences, working papers and oration projects. Unpublished works and in-press research works are also a part of data array for this paper. Strengths The meta-analysis is conducted after considering a large collection of resources and keeping aside certain aspects of the variables as exclusions. One fag end find noteworthy heterogeneity in the process of conceptualizing and measuring the explosion. This comes from a thorough understanding of the fits impact on individual level outcomes. In the later part of this paper, an underlying principle, drawn from the existing theories, has been provided for the conceptual and methodological issues. It is expected that these issues would moderate the relationships between fit-outcome. The meta analyses, the criteria and moderator analyses for the four kinds of fit are represent in a well structured tabular form. This makes it easy to study the outcomes and make a equality among the results. Weaknesses This paper is a qualitative review of literature existing on person- interaction fit. However, the relationships cannot be flawlessly captured by running polynomial regression. Besides, in metadata analysis measurement errors remain due to lack of reliability of measurement of fits. The paper does not contain any first hand data or primary research. Nor does it contain any raw data collected and analyzed. It is rather a survey of literatures and quantification of the information gathered. Above whole methodological flaws do exist in the studies considered. For instance, the reliabilities for the variables were not reported and not corrected for measurement error. Again, polynomial regression does not support fit analysis at times. Practically no research has been conducted on validation of multidimensional approac hes. Suggestions for improvement Criteria leading to the results of the meta analysis are found to have been predicted by the different sorts of relationships in person-environment interaction. These relationships are subject to change with continuous flow of modernization. Thus these relationships would not adhere to the radial notions of good fit. Hence this research can be revisited after exploring the individuals cognitive schemas. More attention could be focused on other dimensions of fit which are unexplored. This could include the different types of PG and PS fit along with the types of PO fit. The idea of taking fit as a dependent variable also ineluctably to be reconsidered. Knowledge sharing, organizational climate, and innovative mien cross-level analysis of effects Yu, Yu and Yu (2013) have presented their paper call Knowledge sharing, organizational climate, and innovative behavior cross-level analysis of effects with the purpose of investigating behavior of employe es, interaction among the employees and their level of knowledge and the climate of innovation in the organization. Primary research has been conducted for the methodology of research. Through the study, it has been discover that there is a positive a positive relationship between the climate of organizational behavior and innovative behavior. There were two levels of instrument for the collection

Culture Collision Essay Example for Free

Culture Collision EssayCulture collisions has been twain positive negative to those involved such as Columbus and his ladder in with the Natives Americans, French revolution and the Haitian slaves, and African Imperialism. In whatever culture, subculture, or family in which belief is valued above prospect, and self-surr laster is valued above self-expression, and conformity is valued above integrity, those who preserve their self-esteem are likely to be heroic exception. In the culture collisions I lettered ab step to the fore most was trying to change others culture and views on life in this eassy I pull up stakes give more backgrand on the positive and negatives of the collisions of new existences like Columbus and the new American, Haitia revolution, and Africans new representation of life. I start my culture collision with a young sailer by the name of Christopher Columbus and his run in with the Native Americans. Columbus sailed for Spain only if was from Itialy. Columbus search was for spices. He thought by soaring west across the Atlantic it would bring a ship to Eastern Asia. His plans made sense, but capital of Ohio greatly underestimated earths size, and had no humor that two continents lay in his path. Once columbus got to the new world he c on the whole the natives, Indiains thinking he was in Asia. As soon as I arrived in the Indies, on the first Island which I found, I took some of the natives by force in order that they capability learn and might give me information of whatever in that respect is in these parts.(-christopher columbus 1492). After finding out that these hoi polloi was not what they seem, Columbus and the Natives American made a treaty.The natives were good neighbood they tought Columbus how there lands works, and ways to serve the land. Columbus commitd this new found world to bring European, Americans, and African cultures together. non only did he collied the culture he brought foods and animals. Even thou gh the collision had good turn out there was a big m aney fall of this collision with Columbus inhumain way of treating the Natives Americans. In two years, done murder, mutilation, or suicide, half of the 250,000 Indians on Haiti were dead.(-Zinn,). Columbus killed many of the Natives Americans after friending them. After they though him what he postulate to know they was not use to him. Even though Columbus collied, the world at what cost was that to all the lifes he took.The next culture collisions was the revolution of Haiti and French,starting with Napoleon against a free slave named Toussaint LOuverture. Haiti had heared to sense Thinkers talk of equal rights and thought that they should be intitled to the rights also. Napoleon started out as an Italian general and stop up being one of the greatest historical figures. First, Directors requested Napoleons support while organizing a takeover detat. Then, Bonaparte fought Britain in order to benefit France. Lastly, he was c alled to help creating a new constitution and stop up as the First Consul of France. At home, he ruled using flattery, but also he strongly resisted the opposition. Napoleon is a pro-revolutionist because he denied all the privileges of the aristocracy, created a new constitution, and also established the Napoleonic Code.(-Brainard, 1998-2008)Neapoleon was one of the greatest generals who ever lived.But at the end of the 18th century a self-educated slave with no military training drove cat sleep out of Haiti and led his country to indepenence. The precious leader of this slave revolt was Toussaint Breda (later called toussaint louverture, and sometimes the black napoleon). Slave revolts from this time normally ended in executions and failure, this time was different.(-Brainard,1998-2008). Toussaint become the leader of the slaves rebellion. He successfully fought the French who were helped by succumbing to yellow fever in large numbers as well as invading Spanish and British( wh o wanted to take down napoleon for the beheading of the king and queen).After the French Revolution was in the hands of Jacobins, who leaded the reign over of Terror. So Napoleon and LOuverture agree to terms of peace by giving them there indepenence. A hardly a(prenominal) months later louverture was invited to come to a negotiating meeting will full safe conduct. When he got there napoleon betrayed the safe conduct and arrested him, putting him on a ship. Napoleon ordered that louverture be placed in a prison dungeon in the mountains, and murdered by means of cold, starvation, and neglect. Louverture died in prison,(-Brainard, 1998-2008)but others carried on his represent and six months later napoleon gave up his fight. This collisions allowed the indepenence of haiti.In africa, Europeons wanted the copper,ivory, gold, and diamonds the africans held in there mines. Africans used slavery as a part of their everyday life. When the Europeans arrived overseas in Africa they wereint rigued by this idea of slavery. They felt that the African people were used to the hot weather and long and hard working days. They thought of the blacks as inferior as well. They needed people to do their labor in the New arena and were sent over in the African Slave Trade (Corretti,1500-1800). Slavery had a different heart and soul in the New World than it did in Europe. People were considered chattel in the New World. This means that one human was the property of another human.The Europeans needed to find people to keep up with the labor on the plantations in the new world (Corretti, 1500-1800).Europeons capitalists carved up the continents in order to ensure their wealth. Many english, french, and germans travelled to make africans chistian. Europeons inslaved these africans and spilt families apart. Africans resistance to the imperialism. Shaka Zulu led the Zulu people againist the Boers and Brithish. Brilliantly fought off troops for 30 years. In the end Britin control South en Africa.Yaa Asantewaa led the Asante Kingdom against the British in West Africa. Last battle in serial of 100 years of war between Asante and England. Menelik the second led Ethiopia against Europeon colonists. Hired Europeons to teach them how to read and use Europeons weapons. In 1896, Ethiopia smashed the Italians Ethiopia was never colonized.(-malone,2012) Beside ethiopia, the African Imperialism was a negitive culture collision it had no effects on the world in my eyes just the europeon mading others do there durty work.In conclusion, culture collisions privde to be both positive and negitive. Not one collisions had one with out the other, Columbus didnt decover a New World but brought others together. But then again in his process of doing so he mistreated kind people and almost whiped out the native race. With the Haitian and French Revolution Napoleon ketp the haitain in slaved when he came to power. In the African Imperialism they inslave most of africa because of there industalition and need hard workers for little to no pay after the electric shaver labor laws. Well without any of these collisions we wouldnt be living in the kind of world we do now.

Compare the Johnston family Essay Example for Free

Compare the Johnston family Essay in a flash do you understand that? (police woman to Mrs. Lyons) As I say it was more of a prank really, Mrs. Lyons. Id meet dock his pocket money if I was you. But one thing I would similar to say, and still me if Im interfering, but Id not let him mix with the kindred of them in future. He has a sense of self-esteem probably at the fact that everything he does he does it himself without the help of others even though hes not fecund. rice paddy and Eddies well-developed friendship starts rolling down hill as Mickey starts understanding life better and as his responsibilities grow.He says he had to grow up whilst no one looked and Eddie could stay a kid. By this he basically means youve had it laid on a plate for you all your life when I had to travel and gain or lose everything. Mickey starts to feel as though people own him because he thought everything he did he did himself when he realizes this is not true he feels betrayed and fee ls he owes everything he is to somebody else. All the struggle and all the suffering Mickey goes through at the end affects Linda as she is his married woman and doesnt get any attention from her husband because his mind is else where all the time.Mrs. Lyons is a selfish woman who took a baby away from its mother. She said the infantren would die if they found out they were twins because they had been separated at birth, this was a made up superstition, because she knew from a previous incident in act 1 scene 8 that Mrs. Johnston was a very superstitious person. Oh God. Never put new shoes on a table, Mrs. Lyons. You neer know whatll happen. Oh, you mean its a superstition. Youre superstitious are you? I think she is just showing of for how ofttimes dosh she has. Even though she promises that she would let Mrs.Johnston move on in close contact with the baby as it grows she becomes possessive and sacks her from her job. She thinks that Mrs. Johnston will tell someone and her h usband would get angry, as he also doesnt know the truth. afterwards on she becomes paranoid of Mrs. Johnston, and starts thinking that the superstition she made up is actually true. After trying to fall out her son away from Mickey, in the usual manner, saying hes a bad influence, threatening, forbidding, etc she decides to move away to a far off area where she thinks Mrs. Johnston would not be able to follow. When Mrs.Johnston gets a house by the council burn up to where Mrs. Lyons lives, Mrs. Lyons fears are confirmed she starts thinking Mrs. Johnston has put a curse on her. She looks after Eddie well and treats him like her own son so no one suspects anything throughout. In the end she kills both boys due to her psychological state. Eddie is given a great childhood he lives in a big house gets the complete of his parents and goes to school to get educated. His mother is the only person to know that he is Mrs. Johnstons child, however she is determined to handgrip that a se cret and keep her child away from the Johnston family.He is a member of a rich family therefore is taught to speak in a posh accent and will kind of show off. puckish off You say smashing things dont you? Pissed off. Do you know any more words like that? It is a good thing that he is educated because he can then ache a good job and a very good status further in life. Eddie has money and he doesnt care where the money goes. He thinks of Mickey as a brother, this is probably because he is an only child and when Mickey tells him they can be blood brothers he is delighted that he will finally have a brother.When he is caught by the police woman he ends up getting his lines mixed give the play a streak of humour as well as showing how protected he has been during his upbringing. And what do you think youre doing? Adolf Hitler Whats your name, son? Waiting for a ninety two bus Hes not with me He is sent to boarding schools so that he is kept away from Mickey. He doesnt understan d why everyone wants to keep them apart but goes along because he is left no choice.When he comes back from university for Christmas he is impress to find that his best friend is now also against him, which upsets him greatly. He tries to show that he is not fazed rough Mickey being poor, that Mickeys friendship means more to him than the world by telling him to comport all the money he wants but this just makes Mickey feel offended and feel as though he is being presented with charity money or something. Look, come on. Ive got money, lots of it. Im back, lets forget active bloody jobs, lets go and get Linda and celebrate. Look, look, money, lots of it, have some. NO I dont want your money. Stuff it. Eddie, do me a favour will you? Piss off. I thought I thought we always stuck together. I thought we were blood brothers. Even though Mickey stops talking to Eddie and doesnt want to stay in any form of contact Eddie carries on trying to make there friendship work out. He tries to help Mickey every chance he gets, even if it is only secretly. In the end he finds out they are real brothers. When Mrs. Lyons comes in and goes to shoot Mickey, Eddie sacrifices his life showing he really cared about Mickey.

College Application Essay Example for Free

College Application EssayAt some point in our lives, we either nourish cardinal significant experience that can affect us. Whether this experience is big or small, it dumb happened and made its affect on you. I remember when I first pushed myself to do something that pushed me out of my comfort district and do to a greater extent during that time period. That something was to be better than my siblings and be more successful than they were. My older chum salmon and sis were good kids, but never did what they said they were going to do after high repel aim. My sister had cherished to be a nursing assistant for the longest time and my brother had wanted to be a lawyer. Although my sister wasnt the smartest in school she still passed and graduated with her class, but did not go to college. My brother on the other hand had a different path to become a lawyer, which he could have with his grades, but did not. He decided to enlist in the military and hoped to go to school af terwards. Although he had intend it all out, he didnt follow it.Instead a tragedy struck him while in the military and is now discharged medically and only working a part time job. Of note I dont believe the military is a bad job at all and I believe that if things happened differently for him his behavior would be different now. Today he is still unsettled when and where he wants to attend college. My older siblings always told me high school would be different and harder than the smaller principal(a) and middle schools.I knew this but I didnt mind because I knew that I had wanted to excel in school to do something successful afterwards. I didnt just want to be more successful than my siblings but it made me realize that if you dont drive yourself to work hard in school you dont always achieve what you want to do. By pushing myself harder in school Ive made an effect on myself that has put me in a great position end-to-end my years of high school. Through high school Ive had the privilege of being able to take high honor classes and even college classes that have allowed me to be ahead of the game.But in order to be ahead of the game I have had to study hard, do my homework and pay attention nearly to the classes that I have taken. I believe within my four years of high school I have achieved so much more than my siblings all from great teachers and other role models in my life teaching me various things. Even throughout these times it has been some stressful days and weeks I still was calm and handled everything in a well-timed manner.Therefore, I have been able to push myself one standard closer to what I want to do and it hasencouraged me greatly so I can teach what I may do soon in the future. My risk to go out of my comfort zone and put more pressure on my shoulders has been a great deal for me. I hope that me pushing myself to do harder and better work throughout high school helps me in my later future studies and work.

Death is Definitely Not Justified With Physician-Assisted Suicide Essay Example for Free

Death is Definitely Not Justified With Physician-Assisted Suicide EssayDoctors dedicate their blood, sweat and crying to achieve the ultimate goal of their profession to preserve the health and well- be of their uncomplainings. Doctors positively intervene with look touches in order to maintain and preserve the lives of m whatsoever people. However, when doctors negatively intervene with a natural process like dying, problems can arise because they are caught in a dilemma of whether to forego deportment and attend end the suffering or to preserve it and torment the patients suffering with terminal illnesses. This is why, physician- fend for up self-destruction is not h whizzst perceived solely as a medical problem because it likewise involves legal, ethical, social, personal, and financial considerations. Physician-assisted self-annihilation remained as genius of the most controersial types of euthanasia because it violates the Hippocratic Oath. Physician-assisted sui cide liter onlyy promoter that the physician provides the medicament for suicide to a competent patient who is capable of carrying it out.It is not just mor everyy reprehensible for a physician, or any medical practitioner, to assist the patient to conduct this procedure because it negates their responsibility to preserve life, physician-assisted suicide also devalues the life of the patient as their fate is put entirely in the hands of a human being. Indeed, there exists an unprecedented debate over physician-assisted suicide (also called euthanasia) because involves medical professionals, as well as the patients and their families.The arguments range from determining the dignity of the patients, the quality of their lives, their mental state, and sometimes their usefulness to party. For example, the patient who is in a vegetative state is considered dead by some except not by differents, and this case presents true moral and ethical problems. The Oxford Dictionary of English (2005) defines euthanasia as the easy killing of a patient suffering from an incurable and painful disease or in an irreversible coma.However, euthanasia means much much than a painless death, or the means of procuring it, or the action of incentive it. The definition specifies only the manner of death, and if this were all that was needed to achieve it a murderer, who is perplexityful to drug his victim to death, could claim that he or she did an act of euthanasia. We find this ridiculous because we take it for granted that euthanasia is death itself, not just the manner of death. How can someone administer a medical procedure to the one who dies in the end?The spate of recent public and philosophical controversy has been over voluntary fighting(a) euthanasia (VAE), especially physician-assisted suicide. Supporters of VAE present that there are cases in which relief from suffering supersedes all other consequences and that respect for autonomy obligates society to respect t he decisions of those who elect euthanasia. If competent patients have a legal and moral powerful to refuse treatment that brings about their deaths, there is a similar right to enlist the avail of physicians or others to help patients cause their deaths by an active means.Usually, supporters of VAE primarily look to circumstances in which (1) a condition has become overwhelmingly burdensome for a patient, (2) pain management for the patient is inadequate, and (3) only a physician seems capable of bringing relief (Dworkin, Frey Bok, 1998). A much publicized case of physician-assisted suicide came into the headlines when it floor people with the bizarre activities of Dr. Jack Kevorkian in early 1990s (or Dr Death as the media have dubbed him) in the USA. Dr.Kevorkian, a retired pathologist, assisted over forty people to commit suicide in recent age in circumstances, which were somewhat beyond normal from regular medical practice. These people travelled to Kevorkian from all over the USA to seek his assistance in suicide. Kevorkian assisted their death by ending their suffering. He nevertheless attached his patients at the back of a dilapidated Volkswagen van, where a suicide machine can be found. This machine automatically injects patients with lethal doses of drugs, as patients themselves activate it.Despite being prosecuted for assisted suicide on several occasions, Kevorkian escaped conviction and continued his personal campaign for relaxation of the law in his special(a) way. It was only when he moved from assistance in suicide to euthanasia that he was finally convicted. He filmed himself administering a lethal injection, and the film helped secure his conviction for murder (Keown 2002, p. 31). Of course, his actions provoked discussion of the snub line separating passive euthanasia, which is legal in this country, and active euthanasia.Opponents of Kevorkians actions state that he is practicing physician-assisted suicide, which is illegal. Propone nts of Kevorkians actions argue that the patients right to control his or her medical treatment is sufficient justification for assisted suicide. Unfortunately, most Americans seem to agree with physician-assisted suicide. A nationwide survey by the Gallup poll in 2004 showed that 69% of Americans believed that physicians should be give uped to help terminally ill patients in severe pain commit suicide.These results were consistent with those of Gallup poll over the past two years, where Americans have shown slightly higher levels of support for doctors ending patients lives by painless means than for assisting patients to commit suicide (Lyons, 2004). Allen et al. (2006) suggest about the reasons for these statistics. They said that one explanation could be the profit in education and awareness of advances in both medical technology and research on variant chronic diseases.As more Americans are becoming more aware of the devastating psychological make of disease on a persons we ll being they may be more willing to make informed decisions on end-of-life care. Armed with knowledge of how painful and grueling persistence that patients suffer, Americans think that sometimes the best option for a terminally ill patient is physician-assisted suicide or some other form of euthanasia. Strangely enough, a group of doctors also support physician-assisted suicide.Known as the Hemlock Society, these doctors advocate the legalization of euthanasia (Snyder, 2001). This organization believes that the final decision to terminate life ultimately is ones own, although it does not encourage suicide for emotional, traumatic, or financial reasons, or in the absence of terminal illness. Conversely, the National Hospice Organization supports a patients right to choose, but believes that hospice care is a better choice than euthanasia or assisted suicide (Snyder, 2001).Despite the salient points made by the supporters of physician-assisted suicide, we should not forget that t his process essentially negates the purpose of a doctors profession. The Hippocratic Oath, which dates back in the 400 B. C. E. states that I will give no deadly medicine to anyone if asked, nor suggest any such counsel. Not only that it is in clear opposition to the oath of their profession, it is also morally and ethically reprehensible. According to Somerville (2006), there are two major reasons why people should not allow euthanasia to be legalized.First reason is purely relying on principle that it is not right for one human to intentionally kill another (with the exception of justified self- defence force cases, or in the defense of others). Somerville (2006) stated that the second reason is utilitarian, as legalizing physician-assisted death has harmful effects and risks to people and society. In fact, the harms and risks out-of-the-way(prenominal) outweigh any benefits of physician-assisted suicide. While Mak, Elwyn Finlay (2006) reasoned that most studies of euthanasia ha ve been quantitative, focusing primarily on attitudes of healthcare professionals, relatives, and the public.Most people perceive pain as the major reason for requesting euthanasia, date other factors that convince people to choose it are impairment of functions, dependency, being a big burden, being isolated to people, depression, losing hope, and losing autonomy or control. This is why, Mak, Elwyn Finlay (2006) thought that legalizing euthanasia is a premature move when research show up from the perspectives of those who desire euthanasia is not yet proven to be necessary.The researchers suggested that there needs to be excess qualitative patient-based studies in order to broaden the physicians understanding of patients. They deemed that there should be the inclusion body of medical humanities, experiential learning, and reflective practice into medical education should help ensure doctors have better communication skills and attitudes. Thus, doctors and healthcare professiona ls should focus in examining ways to improve cure and care at all levels so that they can trash out the side effects of poor end of life care.In this way, physician-assisted suicide would not be necessity anymore. In 1997, the U. S. Supreme solicit ruled that the geological formation does not guarantee Americans a right to physician-assisted suicide and returned the affair to the state legislatures for continued debate. In its decision, the royal court placed emphasis on the American tradition of condemning suicide and valuing human life. In its ruling, the Court made it clear that the states have a legitimate interest in banning physician-assisted suicide, but it also left it open to them to legalize the practice.As a result, the practice has been legalized in Oregon. Although the law is rather despotic in regard to the practice of active euthanasia, the court decisions have been quite ambiguous. This may be a proper stance for the law in that its adamant negative position pro vides a deterrent to all considerations of the practice and forces deliberation of the merits on a case-by-case basis. But under what circumstances is euthanasia justifiable? Is it permissible to kill the terminally ill?How about those who are not terminally ill but have only lost their appetite for life? Even if society decides that citizens have a right not only to life, liberty, and property but also to death, what part do health care practitioners forgather in this right? Would the role of physician who conducts euthanasia have a chilling effect on the medical profession? What law cannot answer, ethics and morality could provide the answers of what needs to be done by health professionals when faced with a difficult dilemma, such as physician-assisted suicide.As medical practitioners, medical statute of ethics should not just become theoretical concepts, because ethics are important references in the diligence of ones moral and value system to a career in health care. ethical motive involves more than just common sense, which is an approach for making decisions that most people in society use. Ethics goes way beyond this It requires a critical thinking approach that examines important considerations such as fairness for all consumers, the impact of the decision on society, and the future implications of the decision.In the end, as doctors, the central issue remains caring for the dignity of the patient, which involves respecting the patients wishes, protecting the integrity of the profession, and sparing the life of a person under all conditions which are generally understood to be extremely burdensome. Thus, all forms of physician-assisted suicide are ethically and morally reprehensible because it promotes intentional killing. This principle does not require the preservation of life at all costs, which is essentially the role of all physicians.

Extended School Day Essay Example for Free

Extended School Day EssayImagine you are a seven-year-old whoses call downs work until quin each night. When you come home by and byward school there is no one home with you. What could you impart into? You might know right from wrong but you still might get yourself into some trouble. entirely out of plain curiosity you might get into something or an accident could happen without you even world involved in it. But I say there is a way to stop this from incessantly happening. I think we should any keep schools open longer or introduce to a greater extent afterwards(prenominal) school course of instructions. galore(postnominal) advantages would come from either of these ideas. For one the parents would not have to be in a state of worry about whether their child is safe at home or in trouble. gain you always have that added guilt about not being able to serve your kids with their homework. Now with either longer days or more after school programs a lot of stress co uld be reducen away from your family. No more having to pay for sitters which could stress out a families finances. Also the dangers of the kids being home and getting into trouble would be cut down severely.And also with the longer days or more after school programs parents would be able to get home, at least one parent would be home, to pick their kids off the bus. I wanted to suggest some programs I feel would ease out with the problem at hand. These programs would be a reading and math after school program. ace program I would suggest is a reading after school program. It is said that today, too some children fail to read at a level we would expect for the grade they are in.In a study done in 1998, the National Assessment of Educational Progress found that, thirty eight percent of our nations fourth graders failed to read at the basic level. That fact alone says we must enforce more after school programs. Now they also found that 60-four percent of Afri digest American and sixty percent of Hispanic American fourth graders read below the basic level. This takes we need to not just now put these programs in suburban schools but also city schools. Research has shown that students who are behind in reading can catch up to grade level with additional reading instruction and tutoring after school and in the summer.And that is what I am trying to put in effect. We all know that to get ahead in school all students need good reading skills, and thats just a fact. Another program that I think is good is a mathematics after school Program. I has been found that students who take rigorous mathematics courses are much more belike to go on to college and into promising careers than those who do not. And with technology becoming more prevalent in the workplace, the need for employees with mathematics backgrounds has greatly increased.In my look for I have found that far too legion(predicate) students finish middle and junior superior school without developin g a solid foundation in algebra and geometry. Research done by the transnational comparative assessments said that U. S. student achievement in mathematics falls below the average in the middle grades. We need to help improve this. I think some other important facts help support my case for the longer school day and the after school programs in this little chart. nigh reasons why the public supports after school programs*Over 28 million school-age children have both parents or their only parent in the workforce. *At least 5 million children and possibly as many as 15 million are left alone at home each week. *Many children, e modifiedly low-income children, lose ground in reading if they are not engaged in organise learning over the summer. *Experts agree that school-age children who are unsupervised during the hours after school are more likely to receive poor grades and drop out of school than those who are involved in supervised, constructive activities.*Statistics show that most juvenile crime takes place between the hours of 200 and 800 pm, and that children are also at much greater risk of being the victims of crime during the hours after school. Here is another chart wake that after school programs enhance a childs academic achievement. *Participants in after-school programs* *Show increased pursuit and ability in reading *Develop new skills and interests *Show improved school attendance, increased dispute in school, and reduced dropout rate *Turn in more and better quality homework and can spend more time on task.*Are held back or placed in special education classes less frequently *Show higher aspirations for the future, including intention to complete high school and go to college. These facts are real. This is why I picked trying to make a longer day and more after school programs. And with these two programs the numbers will go up. I plan on adding more programs to what I have wrote in here. But I think implementing a longer school day and these after school programs should help not only the parents of these children but the children themselves.

Globalisation Book Review Essay Example for Free

Globalisation Book Review EssayThe world sparing is becoming more global in its format. People may not be able to embody the correct depth of this globalization trend and the complexities it creates for the state. International pipelinees have a huge impact on our daily lives. Right from morning till night we are in the habit of using transition of goods and services made by distinguishable countries of the world. The globalization trend started after World War II. U. S. frugality became the strongest economy at that time and U. S made their dominance worldwide in almost whole major industries.Businesses were forced to build new plants and other facilities, and citizens turned to their work as a reservoir of sparing security. Gradu anyy the economy developed and each country developed a competitive service in those circumstances. With the passing of time those advantages are being exploited to their maximum. ENVIRONMENT OF GLOBALISATION Environment refers to the cong lomeration of all the factors which are external to and beyond the control of individual global agate line enterprises. Environment furnishes the macro-context, the business steadfast is the micro-unit.The environsal factors are essentially the givens within which firms and their managements must operate. The value system of society, the rules and regulations laid dash off by the G all overnment, the monetary policies of the central bank, the institutional set-up of the country, the ideological beliefs of the leaders, the attitude towards foreign capital and enterprise, etc. , all constitute the environment system within which a global firms operate. These environmental factors are many in numbers and various in form.Some of these factors are totally soundless, some are relatively static and some are very dynamic they are changing every now and then. Some of these factors net be conceptualized and quantified, while others can be only referred to in qualitative terms. The env ironmental factors generally go from country to country. The environment that is typical of Germany may not be found in other countries akin the USA, the UK, and Japan. There may be some factors in common, but the order and intensity of the environmental factors do differ between nations.The magnitude and direction of environmental factors differ over regions within a country, and over localities within a region. The environment differs not only over space but also over time from country to country. We can talk of temporal patterns of environment, i. e. , past, present and future environment. Sometimes the environment may be classified into market environment and non-market environment depending upon whether a global firms environment is influenced by market forces like demand, issue, number of other firms and the resulting price competition, or non-price competition, etc., or by non-market forces like Government laws, social traditions, etc. Further, we may classify the environm ent into frugal and non-economic. Non-economic environment refers to social, political, legal, educational and cultural factors that affect state functioning. Economic environment, on the other hand, is given shape and form by factors like the fiscal policy, the monetary policy, the industrial policy resolutions, physical limits on output, the price and income trends, the constitution of the economic system at work, the tempo of economic development, the national economic plan, etc.The non-economic environment has economic implications sightly as the economic environment may have non-economic implications. Since the environment is the sum total of the history, geography, culture, sociology, politics and economic science of a nation, the interaction between economic and non-economic forces is bound to take place affecting the society functioning. economical FINANCIAL FACTORS Analysis of the business environment in any economy, we may examine the basic propositions as 1. Business is an economic activity. 2. A business firm is an economic unit.3. Business end-making is an economic process. These propositions may be examined separately or jointly to justify the study of the economic environment of global business. Business is an economic activity An economic activity involves the assess of adjusting the resources to the targets, or the targets to the resources. An economic activity may assume different forms such as consumption, production, distribution, and exchange. The nature of business differs, depending upon the form of economic activity being undertaken and organized.The manufacturer is in the main concerned with production the stock exchange business is mainly concerned with the buying and selling of shares and debentures the business of Government is to run the administration. The Government may also own, control and manage enterprises. These examples can be soft multiplied. The point is that each business has a target to achieve, and for this pu rpose each business has some resources at its disposal. Sometimes the target has to be matched with the given resources, and sometimes the resources have to be matched with the given target.Either way, the task of business is to optimize the outcome of economic activities. A business enterprise is an economic unit A business firm is essentially a transformation unit. It transforms inputs into outputs of goods or services, or a combination of both. The nature of input requirements and the type of output flows are determined by the size, structure, location and efficiency of the business firm under consideration. Business firms may be of different sizes and forms. They may undertake different types of activities such as mining, manufacture, farming, trading, transport, banking, etc.The motivational objective underlying all these activities is the same viz. , profit maximization in the long run. Profit is essentially a unornamented value the value of outputs in excess of the determi ne of inputs or the surplus of revenue over the cost. A business firm undertakes the transformational process to generate this surplus value. The firm can grow further if the surplus value is productively invested. The firm, therefore, carefully plans the optimum parcelling of resources (i. e. , men, money, materials, machines, time, energy, etc.) to get optimum production. The entire process of creating, mobilization and utilization of the surplus constitutes the economic activity of the business firm, Business decision-making is an economic process Decision-making involves making a choice from a set of selection courses of action. Choice is at the root of all economic activity. The question of choice and evaluation arises beca theatrical role of the relative scarceness of resources. If the resources had not been scarce, an unlimited amount of ends could have been met.But the situation of resource constraint is very real. A business firm thinks seriously about the optimum alloca tion of resources because resources are limited in supply and most resources have alternative uses. The firm, therefore, intends to get the best out of given resources or to minimize the use of resources for achieving a specific target. In other words, when input is the constraining factor, the firms decision inconstant is the output. And when output is the constraining factor, the firms decision variable is the input.Whatever may be the decision variable, procurement or production, distribution or sale, input or output, decision-making is invariably the process of selecting the best lendable alternative. That is what makes it an economic pursuit. Since business is an economic activity, a business firm an economic unit, and business decision-making an economic process, it is the political economy environment of business which is the primary consideration in evaluating the business policies, business strategies and business tactics of a corporate entity in any global economy.

Meaning of life - Question Essay Example for Free

Meaning of biography Question EssayFreud, like Newton and Darwin, did not withdraw himself to be a philosopher but had an striking influence over philosophy, he believed that to consider the question what is the mean of life? is a boast of time. The question, he thought, is rather meaningless and has no ultimate answer, asking it is being somewhat like asking what the ruse of time is (Mason). There are serious arguments that can be advanced in support of this calculate of view, especially if we agree that meaning is not something inherent to until nowts, things, and other processes and so on, but something we ascribe to them (Mason). To think of otherwise would involve ascribing them something that is a product of our in declaimect and consciousness. The meaning of X, whether X is an regulart, a thing, or a process, is actually the connection or a set of those connections X has with other events, things, and processes and so on, which we choose to consider to be of p articularly importance to us (Mason). This is why the same events have several(predicate) meaning for different people.For a Chinese, be he a Communist or an anti-Communist, the meaning of the struggle in Korea is that it label the end of a century of national humiliation and a permanent threat of de abundantation through with(predicate) a yearn series of military defeats by foreign powers for an American, the meaning of that very same war is that it put an end to the attempts to expand by direct military invasion the influence of Chinese fabianism (Adams).There are undoubtedly countless amounts of explanations to this riddle, and there are many circumstances that can transform ones perspective towards this problem, but ultimately, there is no right or wrong answer. split up 2 Everything changes radically, of course, if we belong to a Church. Everything is noted infra Gods eye For believers, their life long goal is to sustain Gods knowledge and go his way. Go to the right p assage and ensue his laws Their passage of life consists of saving ones immortal soul.Duty of life makes up the meaning of life. Paragraph 3 The practical Romans grasped something that over the head of two millennia of Christianity resonates with contemporary pragmatism, and with the life philosophy resumed in the dictum the meaning of life is life itself Meaning of life is life itself Living the life in happiness is the meaning of life. Anything that fits you the best will become your meaning of life. Find out your goals, what you want to strain life, and that will become your meaning of life ultimately.Limitations will apply. Paragraph 4 Living your life check to this life philosophy, which is the most commonly chosen among the life philosophies derived from the answer the meaning of life consists in victuals life, is usually not too difficult for a normal person living under normal circumstances. Meaning of life depended on the status of the person. Meaning of life is to live a sizable life. Do not know what exactly is a favourable life but a good life will be noted. Everyone has different meanings to life. Paragraph 5 (Conclusion)But be it Confucius, Aristotle or even Kant with his theory of being impossible to achieve moral perfection or any other of the great minds each of whom spent years of their lives trying to provide humanity with an answer to the fatal question, essentially, they trying to tell us what to live for and how to live. Namely, almost all the answers they offered have the same basic flaw when they are executable at all, they work only for very few exceptional individuals and are way beyond the domain for the rest of us (Shields) us, those weak, silly and prone to sin creatures that make up the vast majority of humankind.Luckily, this vast majority do not worry too much about what great minds have in mind, but just live their lives as they best can according to their own, petty, senseless wishes and notions (Metz) work their garde ns, even if they never heard of Voltaire, and whether they know that Freud existed or not, do not waste their humble intellectual potentiality trying to answer a question that has no answer (Metz).The rest is a senseless waste of time, Primum vivere, deindre filosofare, and if you spend too much time and effort philophizing, you will have no time nor nil to live, which involves earning money to pay the bills. As to the great eternal and fundamental questions, lets leave them to superior philosophers whom society pays to do this specific job, as it pays plumbers to do the plumbing, scientists to explore nature, nurses to help the sick, the clowns to entertain us.

MySQL server Essay Example for Free

MySQL server EssayWhen a client connects to the MySQL server, the server uses the username provided by the client and the client host to select the appropriate account row from the mysql.user table. It then uses this row to authenticate the client. Before MySQL 5.5.7, the server authenticates the discussion provided by the client against the Password tower of the account row. As of MySQL 5.5.7, the server authenticates clients using plugins. Selection of the proper account row from the mysql.user table is base on the user name and client host, as before, but the server authenticates the client credentials as follows The server determines from the account row which corroboration plugin applies for the client. If the account row specifies no plugin name, the server uses native authentication that is, authentication against the password stored in the Password column of the account row. This is the same authentication method provided by MySQL servers older than 5.5.7, before plug gable authentication was implemented, but now is implemented using two plugins that are construct in and cannot be disabled. If the account row specifies a plugin, the server invokes it to authenticate the user. If the server cannot find the plugin, an actus reus occurs. The plugin returns a status to the server indicating whether the user is permitted to connect.Whereas SQL Server supports two authentication systems, Microsoft Access supports three. Unfortunately, three is not necessarily better than two, and the Access security system is not suited for large enterprise usage. The nearly commonly used is Database Password. A database password is simply a password that Access prompts you to type in when opening the database. A database can have only one password. You cannot assign a different password to different users.

Study or Stock Market Essay Example for Free

Study or agate line Market EssayDr. Pushpa Bhatt and Sumangala J. K (2011) studies Impact of Book esteem on Market Value of an Equity Share An Empirical Study in Indian Capital Market. They attempt to find the informative power of record book place in explaining the variations in equity merchandise value. Then attempt is do to compare the same with the same of earning per share (EPS). They have collected and analyzed data about book value and market value of equity share of 50 companies for 5 years from 2006-07 to 2010-2011. Jimoh Ezekiel Oseni (2007), Determinants of shopworn damages in the large(p) market. There are over 130 companies whose shares are being traded in the Nigerian capital market. The Banking sector in the last five years has dominated the market in terms of traffic volumes and market performance.The earning per share (EPS) and dividend per share (DPS) of twelve companies listed on the Nigerian Stock Exchange (NSE) and (average) annual GDP, crying( a) oil price (OIL), lending interest set out (INT), inflation rate (INFL) and foreign exchange rate (FX) are used are analysed for effect on the bloodline price. The achievement covered by the data is year 2001 to 2007. Mohammed Belal Uddin (2009) Determinants of market price of stock A study on bank leasing and insurance companies of Bangladesh. The race size is 86 listed companies in Dhaka Stock Exchange (DSE) and chosen 68 companies as type on probability sampling basis. In this study the dependent variable is Market Price of Stock (MPS) in Bangladeshi taka. The independent variables are (1) Net Asset Value per Share (NAVPS) in Bangladeshi taka(2) Dividend percentage (DIV)(3) Earnings per Share (EPS) in Bangladeshi takaDr. Sanjeet Sharma (2009) Determinants of equity stock prices in India. This study has been undertaken to audition the empirical relationship between equity share prices and explanatory variables such as book value per share, dividend per share, earning per s hare, price earning ratio, dividend yield, dividend payout, size in terms of sale and net worth for the period 1993-94 to 2008-09.Dr. Bidyut Jyoti Bhattacharjee (2012), the determinants of market price of share of Indian companies. This study makes an attempt to examine that whether market price of share of the company influenced by important determinants like size, growth, risk, positiveness, leverage and dividend decision of the company considering Indian industries enlisted in Bombay Stock Exchange of India.In Uwalomwa Uwuigbe, Olowe and Olusegun, Agu (2012) An Assessment of the Determinants of Share Price in Nigeria A Study of Selected Listed Firms. This study basically seeks to investigate the personal effects of monetary performance, dividend payout and financial leverage on the share price of firms operating in the Nigerian stock exchange market. To achieve the object glasss of this study, the Nigerian stock exchange fact book and the corporate annual reports for the perio d 2006-2010 were analyzed. In addition, using the judgmental sampling technique, the study considered a total of 30 listed firms in the Nigerian stock exchange market. The choice of these industries arises based on the size, and the decline in the share prices of the stocks of these firms.Dwi Martani, Mulyono and Rahfiani Khairurizka (2009), the effect of financial ratios, firm size, and cash flow from operating activities in the interim report to the stock return The objective of this study is to examine the value relevance of accounting information in explaining stock return. The study uses profitability, liquidity, leverage, market ratio, size and cash flow as proxies of accounting information. The samples of the study are listed companies in manufacturing industries that actively concern between 2003-2006 in Indonesia Stock Market. The study finds that profitability, turnover and market ratio has significant impact to the stock return.P. S. irmala, P. S. Sanju and M. Ramachandr an Determinants of Share Prices in India the focus of this study is to identify the determinants of share prices in the Indian market. The study uses control panel data pertaining to three sectors viz., auto, healthcare and public sector undertakings over the period 2000-2009 and employs the fully modified median(a) least squares method. The results indicate that the variables dividend, price-earnings ratio and leverage are significant determinants of share prices for all the sectors under consideration. Further, profitability is found to influence share prices only in the case of auto sector

My Future Goals Essay Example for Free

My Future Goals EssayThe purpose of this assignment is to look into my succeeding(a) and come up with achievable name and addresss to be productive in my career, personal and academic endeavors. Napoleon Hill states, The starting heighten of all achievement is desire. (Think and Grow Rich, 2005). So, your first step in goal setting and achieving your dreams is that youve got to really wishing to achieve the goal.My personal goal is to use my time management skills to keep organized in my strain assignments. As a matter of fact, keeping organized get out make my leisure time some(prenominal) more enjoyable. To achieve this goal I will use time management to make a schedule of all my classes. I take over a very busy life and setting this goal will work in all areas of my life.Read more My afterlife plan essayIn addition, my academic goals are to finish college with an Associate of Applied Science Degree in Information Technology. My future career depends on the completio n of this degree. In as little as 2 years I will complete my online degree and be able to confront my ultimate challenges and have a successful career. Equally as important writing down the goal, the plan and a timeline sets events in motion that whitethorn not have happened otherwise.Furthermore, my career goal goes hand in hand with my academic goal. I have to finish my degree in order for my professional and career goal to be achievable. I emergency to work in the IT field. I would like to find a company that offers internship programs for students while attending college. This will be a long road but will be worth it in the end. I do have the support of my family, friends, and academic advisors. With all this support I can achieve my future goals.

Stewardship versus economic decision making in financial reporting

Stewardship versus scotch decision making in pecuniary reportingThe main objective of financial reporting tally to the IASBs Preparation and Presentation of Financial Statements framework is that of providing adequate learning in order to enable sh areholders deal out economic decision making. This brought the line of reasoning of whether such(prenominal) objective neglected the importance of the stewardship assessment by the phonation of shareholders. In the past decade the IASB and the US FASB have been working on a joint drop to develop a conceptual framework for financial reporting. Such conceptual framework has the aim of providing a base for developing harmonised, early accounting standards. In 2008, the boards issued an exposure draft of chapter sensation and chapter two of the conceptual framework with chapter one tackling the objectives of financial reporting.In the exposure draft that has been lately issued by the two boards, it was place that the objective of fi nancial reporting should be that of catering for all the decisions that capital providers make, including both resource allotment decisions and decisions made to protect and enhance their investments. Furthermore on the underlying exposure draft there is give tongue to that information about the stewardship of an entitys economic resources should be considered as decision-useful information. Hence in this exposure draft it is suck that the two boards shifted from rivet solely on economic decision making, to general decision making, with stewardship organism include in such broader definition.Although this move to focus on decision usefulness rather than specifically on economic decision making was a means to subsume stewardship in the objective of financial reporting, authors such as Andrew Lennard still argue that stewardship and decision usefulness should be signalized as separate objectives.stewardship contributes an big dimension to financial reporting, which should be ref lected by specific ac companionshipment in the objectives of financial reporting.1The majority of the authors who recognise stewardship as a fundamental objective in financial reporting, claim that financial statements should be on the watch on the basis of historical costs. This ensures in providing a clear, factual account of the transactions that occurred during the year, over which concern had control. Thus reporting on historical cost squirt aid shareholders accomplish their stewardship assessment need better.On the other hand, to cater for decision usefulness, curiously in terms of economic decision making, financial reporting would focus more on the forecasting of future cash flows. Such objective would be better addressed with valuations based on securities industry apprises, since they better reflect the timing and certainty of future cash flows. This is leading to the emergence of valuation techniques based on authoritative nourishs, such as sensible value.The ad option of clean value accounting is perhaps one of the most controversial issues currently creation faced by the accountancy world. Both the IASB and the FASB have been working on this issue for the last tally years. Traditionally, financial reporting has been exclusively based on historical costs. The use of current values, such as fair value reporting emerged relatively recently, and was applied to only few selected areas. One of the areas where fair value had a major influence is in the criterion of financial instrument. Using market values to value Financial Instruments is deemed to be reliable (since markets in these items are well developed) and relevant (because the values of financial instruments great deal experience large fluctuations, thus historical costs depicts a very poor picture of current values). However, in the nearby future, fair value measurement is likely to be extended to other assets, especially in the light of the fact of the IASBs and FASBs perceived p reference for fair value measurement even where the market is not well developed.The IASB believes that fair value measurement under IFRS and GAAP is already consistent. Also, the IASB and the FASB will tolerate to work together to ensure that applying fair value in an inactive market is accounted for consistently2.Shareholders are divided into two main categories, private individuals and institutional investors. Although financial reporting is designed to cater for the call for of capital providers, collectible to the lack of knowledge commonly found within private individual shareholders, concerns may arise on what such private individual shareholders identify as useful, for their decision making.Need for the find outThe disquisitions objective is to identify the current needs of private shareholders and what they identify as valuable information. The dissertation shall then(prenominal) examine to what extent the focus on decision usefulness and the forecasting of future c ash flows by means of fair value accounting shall aid private shareholders in satisfying their requirements.Research MethodologyThe dissertation will be of a qualitative nature. The aim of such dissertation is to achieve a bass understanding of what local private shareholders value as relevant information, and to examine whether the emerging concept of fair value accounting will be providing such users more relevant accounting information. The aim of the try is not to generalise findings but to obtain rich description on the underlying topic.The method being taken into consideration to gather the qualitative data is the setting up of focus roots with shareholders. Such group discussions provide direct evidence about similarities and differences in participants opinions. Participants are not required to answer for both question enabling them to build on one anothers response. Furthermore by acting as a moderator I can ensure that the discussion is always kept on track.Finally, f ocus groups can be considered as a more plausible solution when compared to open ended interviews with shareholders. The response rate of shareholders to a focus group is likely to be greater when compared to a personal one on one interview, since the latter is perceived as more intrusive. The main limitation of using focus groups is perhaps the take a chance that people influence each others response. As a result the response of participants can be unalike than the response that would have been generated from a private one on one interview.Shareholders from two local, listed companies are exhalation to be considered as the population sample. These companies are Bank of Valletta and HSBC. The choice fell on these companies because due to the recent changes to IAS 39 and IFRS 7, fair value measurement had a considerable impact on the banking sector. Thereby, due to such fact shareholders can be even more concerned and affected with the underlying subject. deuce focus groups are pl anned to be set, one with BOV shareholders and one with HSBC shareholders, with groups ranging from six to twelve members. Shareholders list can be obtained from the Malta Financial Services Authority. The sampled population will exclude overseas shareholders, trusts and investment companies, thus focusing solely on local private shareholders.Chapters OverviewIntroduction firstly the stewardship versus economic decision making reflect will be tackled, and its effects on valuation on financial reporting will be analysed. The dissertation shall then focus on the emergence of fair value as a measurement tool and its prospective usage. Furthermore fair value will be compared and contrasted with cost based valuation. The asylum will also include an examination of how each valuation method caters for the individual private shareholders requirements. publications Review literature review can be focused on two aspects being the debate of fair value measurement versus cost based measuremen t, and the debate of whether private shareholders use accounting information mostly for economic decision making, or to assess stewardship.Research Methodology in this section I shall describe how the results were achieved, explaining how the data was collected and analyzed. This section shall contain the weaknesses and limitations of the research methods and methodology used. In the methodology I shall also include any problems that I anticipated and explain any steps taken to delay them from occurring.Findings this part of dissertation will contain the information generated from the focus groups. Results will be presented, interpreted and discussed in this section.Conclusion this part will provide concluding insights on the research, and recommendations of other research questions that can be tackled to improve the research on the area. The main questions to be answered in this section are what has been learnt from the results? How can this knowledge be used? What are the shortco mings of the research?BibliographyAccounting Standards Board. (2007). STEWARDSHIP/ACCOUNTABILITY AS AN OBJECTIVE OF FINANCIAL reportage A comment on the IASB/FASB Conceptual Framework Project. UK Accounting Standards Board.Alan Bryman, E. B. (2007). Business Research Methods 2 edition. UK Oxford University Press.Doron Nissim, S. P. (2007). ON THE APPLICATION OF FAIR VALUE ACCOUNTING. Columbia Univesity.Lennard, A. (2008). Stewardship and the objectives of financial statements a comment on IASBs Preliminary Views on an improved Conceptual Framework for Financial Reporting. UK Accounting Standards Board.RONEN, J. (2008). To handsome Value or Not to plumb Value A Broader Perspective. Accounting Foundation , Sydney.Schmidt, S. (2004). Fair Value Accounting. US Governors of Federal Reserve System.Whittington, G. (2008). Fair Value and the IASB/FASB Conceptual Framework Project An Alternative View . Cambridge University of Cambridge.