Thursday, October 31, 2019

Legal Aspects of Business Decisions Unit 2 DB SA first week last Essay

Legal Aspects of Business Decisions Unit 2 DB SA first week last submission - Essay Example This result in big problems where the USA business can run bankrupt and in the end is forced to close down. Another critical challenge that arises is the difference in terms and conditions as set by different countries. The above mention problem could easily be avoided, whereby in any supply that is made to the foreign country, there must be full payment made for the products first. Again every country has their own set military supply policies, most of this policy poses a serious problem to USA military business, where as a result, many conflict arises and also there is delay in payments or no payments at all. Foreign countries have laws in place that favors their own military where by incase of any conflicts, the foreign countries courts can defend their country and America business will have little control over that. Foreign countries understanding of USA military products may different, as a result any slight defect that they foreign countries detect, maybe used against USA business for no reasons. America business can use their own courts to follow up on other foreign countries disputes, but this too faces a challenge due to the time factor incurred and legal procedures that are undertaken for the same, this is seen where American courts lacks legal jurisdiction in foreign countries territories. One best thing that favors American business is the existence of international customs and tribunal which comes in to settle any investment disputes that arises or the also investment disputes being solved by WTO, but this to poses a problem due to the money and time wastage

Tuesday, October 29, 2019

Giving Guantanamo back to Cuba Case Study Example | Topics and Well Written Essays - 1250 words

Giving Guantanamo back to Cuba - Case Study Example Though it is debatable, I am of the opinion that at some point we might have lost our goodwill. I have no doubt that the United States is after the well-being of humans worldwide, but that does not mean we ought to let our feet of the gas and take for granted the happenings at Guantanamo bay. I say so because for over a decade we have allowed our government to use duress in Guantanamo bay detention camp. For the first time in several, we have maintained hard line stands and consigned human dignity to oblivion. In my opinion, I think the key players who take part in the process of national decision-making have backed the wrong horse. This is because they have overtime watched with crossed hands the dismal conditions under which those who stay at the Guantanamo bay detention camp put up with on a daily basis. In handling this project description, I am going to assume the role of the Secretary of State and shed light on how I can address the issues raised by Jonathan M. Hansen in his article titled Give Guantanamo Back to Cuba. I am going to evaluate the best possible action mechanisms we can employ to put the issue to rest. At the same time, I am going to discuss the relationship between the courses of action with the aim of preserving our national interests. Supplementary to the above mentioned, I am going to take account of the possibility of handing over the leadership of Guantanamo bay Island to Cuba and weigh the consequences of such an action. Since its creation by the Congress in 1789, the State Department under the watchful eye of the Secretary of State has risen to become one of the most looked upon offices not only in the United-States but worldwide. As the Secretary of State, I would put into use my duty as the President’s prime advisor on US foreign policy and recommend the end to American rule at the Cuban based Guantanamo bay detention camp. I am convinced by far, that the closure of the Guantanamo bay detention camp shall enable the US to be the custodian of two of its most important national interests: values and international organization. I say so because those suspects detained at the camp are subjected to undignified treatment. For starters, those detained at the facility are still innocent and the prosecutors are still in the process of proving that they are responsible for the various crime charges they are facing (Air University, 2012). If recent statistics collected from the facility are anything to go by, then the fact that only one out of 172 detainees is put to trial is even more worrying. I would ensure the enactment of laws that leave the military, which is our main instrument of power at the facility with no choice but to ensure that they treat the suspects with honor and decency. I would bring to an end the physical abuse that t he suspects always go through. This is achievable by penalizing heavily those military officers who harm the captives (Air University, 2013). During the transition process, I would recommend information as an instrument of power. Information shall come out through proper guidance and counseling of the captives. Guidance and counseling is imperative because it enables the captives to know that there is hope amidst all the tribulations they face. Another reason as to why information as an instrument of power should be employed during transition is because, of the causes of death at the facility. Recent studies taken from the Guantanamo ba

Sunday, October 27, 2019

Culture Led Regeneration Focuses On Tourism Essay

Culture Led Regeneration Focuses On Tourism Essay Introduction The aim of this chapter is to provide a framework for the basis of this study, discussing the key matters and approaches in culture-led regeneration whilst examining its functionality within a wider context. It is essential to discuss flagship developments, the public realm, urban design principles and planning policy as part of the place making process. Images of the built environment used within place promotion strategies often add value by increasing consumption within a city. The following attempts to synthesise literatures from the fields of culture, regeneration, urban design, quality of place, place image and the public realm thus providing a coherent framework for later analysis. It is these overarching concepts which remain interlinked in creating better places where people want to live work and subsequently invest. Part One: Regeneration Culture-led Regeneration The term culture-led regeneration has become a part of the planning and development vocabulary and has been seen as being of increasing importance from the beginning of the 1990s, since which arts and culture have come to be seen as a key resource for urban regeneration (Griffiths et al, 2003: 154) with both increased focus and funding opportunities. The Department for Culture, Media and Sport (DCMS) commissioned a report entitled The Contribution of Culture to Regeneration in the UK which defined regeneration as breathing new life and vitality into an ailing community, industry and areas bringing sustainable, long-terms improvements to local quality of life (2004:4). Culture-led regeneration focuses on using culture and cultural activity as a catalyst and engine for regeneration activity. Within the scope of this study such cultural activity will focus on the quality and design of both buildings and the reclamations of open space including their impact and use. Often these activities are used within place rebranding strategies (Evans and Shaw 2004). Specifically this form of regeneration can be considered through many types of expression including architecture, heritage buildings, festivals, events and the performing arts (Smith, 2006). There are numerous approaches towards achieving culture-led regeneration including production and consumption based strategies (Bianchini, 1993), as illustrated in Figure X. Culture-led regeneration has been used extensively within Europe (Gomez, 1988; Keating and De Frantz, 2004; Miles, 2005) from the beginning of the 1990s as a strategy for regenerating cities that have suffered from social and economic decline through de-industrialisation. Whilst such strategies have been successful throughout Europe, uncertainly remains regarding their long-term benefits (Kavaratzis and Ashworth, 2006). Various studies have been conducted into the effects and impacts of culture on regeneration as outlined in Table X within the context of this study. Culture-led regeneration initiatives have been implemented aimed towards adopting a new place image (Doucet, 2007). The shift towards a globalised economy has resulted in increased competitiveness, recognising that cities must complete of a global scale to attract inward investment. Following deindustrialisation civic institutions have adopted culture-led regeneration initiatives as a tool which offers distinctive wider e conomic benefit by not only stimulating economic growth however aiming towards addressing negative market externalities and social problems (Jones and Evans, 2008). Keating and De Frantz (2004:190) summarise In a crowded international market, it can mark the city as distinct, giving it a brand image. This can indirectly promote its economic competitiveness by increasing its position in the quality-life indexes of international investment ranking. It may also have a psychological effect within the city, building self-confidence and civic pride among the population and even boosting optimism among investors. The role of art and culture is strong within economic development and place-marketing strategies as the wider cultural offer of a city formulates a key component of re-imaging and the creation of distinctive places. This often results in extensive urban development based upon consumption with individuals being attracted by the synergy formed by cultural facilities and surrounding mixed-use development (Snedcof, 1985). Figure X Table X Impacts of Culture on Regeneration Physical Economic Cultural Enhanced identity and place image Inward investment Increased cultural understanding Aesthetic and environmental improvements through architecture, public art and public realm Tourism and increased visitor spending Promoting participation within the arts Increased design quality Increased footfall Enhanced creativity and vision Increased use of public open space Increased property values Enhanced cultural well-being Reuse of redundant buildings/ increased occupancy of vacant land Employer retention Sustainable development (Adapted from Evans and Shaw, 2004; Landry et al, 1993) A case study on the Newcastle Gateshead found that there were social and community benefits of culture-led regeneration including increased numbers of local residents attending cultural institutions and an increased number of residents feeling that the arts had played a valuable role in their lives. Furthermore culture-led regeneration within the area has aided in restoring local individuals identities in addition to improving the fabric and culture within the city. Bailey et al (2004), argue that culture-led regeneration provides a framework enabling local people can [to] re-establish ownership of their own sense of place and space. Thus, culture is a critical aspect of mediating and articulating community need (Evans, 2005: 959), as can be seen that one of the potential effects of culture-led regeneration is positive social impact in addition to economic stabilisation (see Figure X for examples). Major events are seen as a particularly effective catalyst for city regeneration processes because they are able to merge tourism strategies with urban planning and can boost the confidence and pride of the local community (Garcia, 2004: 104) The arts are a catalyst for regeneration, a magnet for tourism and business, enhance the visual quality of a citys environment and provide a focus for community and individual development (Miles, 2005: 896) Figure X examples of social impacts in culture-led regeneration Flagship Development Phenomenon Over past decades the role of the government has essentially changed from functioning as city managers providing frontline public services, to policies focusing on globalisation (Doucet, 2007). Accordingly transforming into more diversified economies adopting entrepreneurial practices as a result of ideological shifts within government policies promoting growth and development. In order to accumulate investment and create job opportunities within this ever competitive economy, there has been an increased focus and awareness of consumption factors, such as quality of life, amenities, the built environment, cultural and social facts (Healy et al, 1992). Flagship developments are often used to produce euphoria, a sense of civic pride and success amongst the local population. Flagship developments are considered a means for economic growth and further catalytic effects such as bringing derelict space back into an economic use. Flagship developments are often launched alongside rebranding or marketing strategies with the aim of changing place image towards a dynamic and creative vision, thus attracting individuals and increasing potential footfall. Flagship developments are often situated in high-profile locations such as central business districts (Healy et al 1992). The Bilbao region of northern Spain is often cited as a successful example of a flagship development and is known as the Guggenheim Effect having created many ripple effects across the region. Critiques of Flagship Developments Doucet (2007) notes the foremost criticism is that of conflicting visions of the city from those of the policy makers and promoters to those of the local population. Thus the question arises as to who are flagships designed for, the residents or outsiders? Often flagships developments follow themes and patterns duplicated from previously successful projects which lead to a cookie-cutter effect (Doucet, 2007). Many flagship developments have become franchised and replicated in both appearance and form throughout the world, which subsequently affects their impact. For example it is evident that many flagship museums are becoming franchised; diminishing originality and their unique selling positions (Harvey, 1989). Impact Measurement The term impact is used in relation to the contribution or role or importance of culture-led regeneration. Table X below identified the different environmental and economic impact measurements and their associated tests (DCMS 2004); Table X: Impact Measurement Environmental Land values and occupancy (versus vacant premises/voids), design quality, environmental/quality of life. Tests Quality of Life (ODPMs local quality of life indicators), Design Quality Indicators (DQI CABE/CIC), Re-use of brownfield land Economic Multipliers (jobs, income/expenditure direct, indirect, induced), cost benefit analysis, contingent valuation (i.e. willingness to pay for free activities such as parks, museums, libraries), inward investment and leverage, distributive effects Tests Employment/unemployment rates, income/spending and wealth in an area, and distribution by social group and location, employer location, public-private leverage, footfall. Place Marketing Image profile strategies may assist in tackling issues around depravation and unemployment in addition to indirectly increasing its economic position reflected in the quality of life, the creation of a distinctive sense of place and psychological effects such as implementing civic pride and a shift of perceptions. Generically through UR the rebranding of a place follows through the design and construction of the built environment. Additionally the use of high profile projects in conjunction with tourism and cultural policies promotes a positive place image in order to adapt the status of the city, its local economy and attract inward business investment as suggested by Stevenson (2003). There seems to be a growing importance in the role of economic development and the adoption of place marketing and re-imaging will assist in distinguishing a place from its competing locations. Bramwell and Rawding (1996) discuss the repositioning of a place within a better market sector with the new brand communicating that alternative service range offers are available to investors, businesses and individuals. The phrase renaissance defines a new approach to regeneration based on the quality of place, an understanding that the design and delivery of high-quality public spaces and the built environment will raise aspirations and contribute to a higher and more sustainable level of economic wellbeing. The function of the programme is to facilitate the renaissance of underperforming places and maximise its strengths. The aim is to help places develop and prosper, both in physical and economic terms. Part Two: Public Realm A Case for Public Realm and Place Quality The type of investment that comprises public realm is varied and often specific to a particular location. Within a city centre context the range of interventions can cover mixed use developments with a focus on squares, waterside development combined with good urban design features which include improving connectivity and supporting green space. The approaches adopted can be led by the type of commercial use be it retail, cultural or indeed office development led. The definition of quality of place can be broadly described as the range of factors which contribute to the attractiveness and functionality of a locality as a place to live, work, invest or visit. Investment that supports the development of high quality places is generally recognised as helping to improve economic performance. This particular view has influenced the place agenda over the past decade and this is now clearly evident in public policy. Good examples of this shift in policy include the CLGs Total Place concept and the approach being adopted by the HCA to area based development. CABE have long argued the importance of quality places in defining successful places. Economic Benefits Various research studies undertaken over the last 10 years have sought to examine the impact of design quality on local areas and businesses. CABE (2002) draws together the findings of key research from the UK and abroad showing how investment in good design generates economic and social value. Collectively the studies provide evidence of the value of design in the areas of civic pride and cultural activity, business, housing, educational environments, crime prevention and social wellbeing. CABE (2004) highlighted the importance of public realm and public spaces to the competitiveness of an area. Whitehead et al (2006) sought to follow up on the earlier qualitative findings (such as the work by CABE) to quantify measures of change in business performance brought about by urban quality improvements (for example, studies that looked at willingness to pay, impact on property values and rents, turnover, footfall or other quantifiable forms of impact). Whitehead et al (2006) examined whether improvements in the urban environment (which might be achieved through pedestrianisation or public realm improvements) affect business location decisions. The central question posed was to establish the value to office or retail businesses of locating in enhanced urban spaces, reviewing more than 700 different studies. Table X below summarises the quantifiable evidence found by the Panel. It indicates the range and mean value for key commercial metrics such as footfall and turnover and retail and office rental premiums observed from the investment made. Table X (Whitehead et al 2006) Activity Type of improvement Number of cases Headline values (Mean) Retail footfall Pedestrianisation 10 20% 40% (32.3%) Retail turnover 22 10% 25% (17.0%) Retail rents 420 10% 30% (21.7%) Office rents Waterfront improvement/ other water feature 10 15% 35% (24.2%) Commercial property values can also benefit from the presence of quality public realm and environs. In principle, higher landscape quality will help to make sites and premises easier to sell or let and help retain occupants, with some studies suggesting that some occupants value landscape quality more highly than others to the extent that they are prepared to pay a higher than average rent for premises located in an area of high landscape quality (South Yorkshire Forest et al, 2008). Land and property values are a useful proxy measure for the relative prosperity and attractiveness of a community, neighbourhood or place. Property values reflect a basket of factors, including for example transport links, proximity to employment and local services, as well as environmental quality. The public realm theory of change model brings together the evidence base in terms of activities, outputs, outcomes and impacts in mapping the economic benefits of public realm investment (EMDA/ECOTEC 2007). Figure X provides a schematic of the public realm theory of change model. In the centre of the framework are the reasons why public realm investment brings about economic benefits summarised around six economic benefit streams: 1. Attracting business; 2. Increasing land / property values 3. Attracting visitors; 4. Increasing tourism; 5. Improving productivity; and 6. Enhancing image. The theory is that the quality of the location is enhanced by public realm and this changes the behaviours of investors, business and visitors, leading to increased positive outcomes including increased business activity, visitor expenditure, secondary business activity, productivity and an overall enhanced image for the area. Ultimately this improves the overall investment climate for a location and employment opportunities, impacting on high level outcomes including the sustainability of communities and economic competitiveness. Figure X: Public Realm Theory of Change Model. Case Study Evidence In evaluating the impact of public realm there has been a heavy emphasis on using area based case studies. Such case studies have tended to focus on qualitative assessments, although increasingly they have used survey approaches to help assess the relative contribution of public realm investment. Table X summarises a number of case studies. The case studies illustrate that public realm is reported by stakeholders as having an economic impact. Businesses across a range of studies report that public realm investment improves the performance of existing enterprises and influences new investment decisions. This is due to the way in which public realm impacts on increasing the attractiveness of an area, increasing footfall leading to increased consumers expenditure or improves the image of an area leading to new employment generation activity. The public realm is a secondary factor in the location decision making of inward investors in the East Midlands (EMDA/ECOTEC 2007). This was viewed as being due to the nature of inward investment decisions and the multiple factors that influence location. Moreover, it has been noted that there is little robust evidence from property market stakeholders to demonstrate the economic and regeneration impacts of investment in the public realm, but anecdotal evidence point to a positive relationship. A more general point relates to the context for public realm investment being made. The case study evidence suggests that whilst public realm projects can be successful in their own right, they need to be part of a wider regeneration programme to contribute towards the economic revival and sustainability of an area. What the case studies generally provide is a strong signal from businesses that there is a causal relationship between public realm investment and economic performance and the mechanisms for economic impacts. What is less clear is the relative contribution of public realm to observed overall changes. Table X: Summary of selected case studies on the economic benefits of public realm [source] Case Studies Context Investment Qualitative Impacts Quantitative Impacts Birmingham Victoria Square Public square flanked by most established civic buildings  £3.7m as part of  £6.5m package of works Restriction of traffic flows helped increase pedestrian flows, space for formal and informal activity, events attracts visitors. No assessment Bristol Queen Square Increase in property values of 15% which in part can be attributed to the public realm. Coventry city centre Poor quality city centre environment Range of public realm works incorporated Urban design improvements in the city centre, including signage, public art and civic square improvements have been cited as leading to a 25% increase in footfall on Saturdays [footnote] Torbay Waterfront Waterfront investment in public realm The public investment was recognised by businesses as important in influencing their investment decisions and increased trade [footnote] Based on waterfront business surveys and interviews was able to attribute on average some 20% of private sector investment to the waterfront public realm investment. Key retailers had noticed increased footfall as a benefit and some 10% of investment was attributed by the evaluators to the public realm investment. Whitby Town centre public realm works Study reported an increase of 35% in visitors as a result of the public realm works. This analysis was based on a visitor survey which asked whether the public realm has influenced the decision to visit. Part Three: Policy and Investment Rationale Cultural Planning Rationale Most culture-led regeneration has been implemented through cultural policy (Vickery 2000) with the rationale of achieving both social and political agendas. During the 1980s the use of cultural policy shifted towards an economic and physical regeneration mechanism (Garcia, 2004; McGuigan, 2005), and was known as cultural economic policy Kong (2000). Cultural policy has been used to create a sense of national identity through a cultural renaissance based on primarily on achieving economic benefits (Lee, 2004). There are various policy levels which aim to support both production and consumption based strategies (Simonin 2003). The DCMS made it a non-statutory requirement for the local authorities in England to produce a local cultural strategy to promote cultural well-being (DCMS 2000:5) which resulted in a high take up. A DCMS report entitled Culture at the Heart of Regeneration outlined the economic and social benefits of culture and recommended policy improvements to ensure that culture is firmly embedded in regeneration from the very beginning (DCMS,2004:5), not just as an after-thought. Cultural planning is defined as the à ¢Ã¢â€š ¬Ã‚ ¦strategic use of cultural resources for the integrated development of cities, regions and countries (Evans, 2001:7), and is the means for which culture to be considered in all processes relating to planning and development (Mercer, 2002). It is promoted by academics, as an alternative to traditional cultural policies (Evans, 2001; Garcia, 2004; Bianchini, 1993). This approach promotes an understanding of cities as cultural entities (Bianchini, 1993:212) and incorporates cultural policies with other sectors, such as planning (Lutz, 2006). Public Realm Investment Rationale The public policy rationale for investing in public realm has become increasingly well documented in recent years. Public places that help to inspire, delight and attract people are now firmly recognised as one of the wellsprings of prosperity. Indeed, good quality public realm has become increasingly central to urban regeneration policy decisions. The case is well articulated by CABE (2003:4) A high quality public environment can have a significant impact on the economic life of urban centres and is an essential part of any successful regeneration strategy. As towns increasingly compete with one another to attract investment, the presence of good parks, squares, gardens and other public spaces becomes a vital business and marketing tool. Companies are attracted to locations that offer well-designed, well-managed public places and these in turn attract customers, employees and services. It is worth noting the words of the American urban designer Alexander Garvin who wrote Urban planning should be defined as public action that will produce a sustained and widespread private market reaction (Gallacher 2005:11). That is to say if any new public space is not designed without some conscious thought given to increasing human activity and exchange, as well as adding to the economic value of local neighbourhoods and facilities, then it is likely to fail. The urban competitiveness maze outlined in the late 1990s introduced the concept that high quality public realm was an important factor in determining economic performance (Begg, 1999). The study highlighted that a high quality pedestrian environment and public realm was an essential component of creating the right environment for business. The linkages between local environmental quality and economic performance determined that public realm could have an influence through: (i) stimulating the local economy through increasing private sector returns, (ii) have a positive impact on perceptions of the area, and (iii) may retain and attract workers to an area where there is easy access to employment centres (Frontier Economics Ltd, 2004). Public realm investment is recognised as integral to the functioning of quality places. Buchanan (2008) concluded a three year evaluation project capturing the impact of quality of place investments across the North East region (these include a range of investments in cultural facilities, streetscapes, parks and other public realm). This has focussed closely on the impact of quality places on economic performance and has highlighted the contribution of public realm to the mix of elements that help make a location successful. Figure X overleaf illustrates the mix of attributes that make for good locations and quality of place identified in the study. Buchanans analysis concluded that quality of place investments can make a positive contribution to regional economic performance in four areas in particular: attracting and retaining knowledge workers; improving productivity through enhanced density; increasing labour force participation, and growing the tourism and culture economy The study identifies a broad approach to the assessment of the impact of quality of place, covering the assessment of economic change, property values and land prices, perception change and a physical quality assessment. The physical quality assessment used a number of survey tools as outlines in Figure X below. Figure X: Figure X: Economic competitiveness and quality of place (Buchanan, 2008) Over time public and urban realm investment has featured more strongly in order to underpin overall investment strategies. Industrialisation in the urban centres led to expansion, but de industrialisation later led to decline. The decline of many of the town and city centres was accompanied by social and physical degeneration, worsened by urban sprawl, including the emergence of out-of town shopping. The urban cores became places more likely to hinder, rather than promote, economic growth. The sheer scale of the problem, and a lack of resources, condemned to failure previous approaches of quick-fix and piecemeal interventions (in this case Sheffield). Within cultural planning policy and economic strategy the importance of public realm is in making great places and delivering more competitive locations. They serve as an attraction for people, businesses and visitors. They become places where people want to visit, live, work and invest. They offer better lifestyles. They are more likely to attract people who have more choices in life, with higher levels of income, education and skills. They attract new, knowledge-based sectors. The process of place-making helps to overcome exclusion, empowering local people and raising their levels of aspiration and ambition. The case for public sector investment in public realm is firmly grounded in a belief that it is a key contributor to the economic well-being and competitiveness of an area. There is a general body of evidence that recognises the importance of quality of place and public realm in attracting and retaining business, skilled people and visitors. From the evidence it is also clear that there are many factors that contribute to the quality of a particular location and therefore the attractiveness of a location to residents, businesses and visitors. Often a public realm strategy is just part of an overall investment strategy to improve the quality of a town or city centre environment the best are often described by investors or developers where they can see that action is being taken to improve a town or citys environment across sectors whether this be efforts to improve the town or citys retail, leisure, office, or residential offer, supported by a strong and clear masterplan and strong public sector governance. Together these factors appear to come together to improve the overall quality of a place, and a location that will encourage private sector investment. The challenge appears to be in disentangling the specific contribution of the public realm investment. Part Four: Validity Literature Validity Following an extensive literature review process it is vital to correspondingly consider the validity of such sources of literature. It remains essential for critical analysis and evaluation of certain aspects including the tone and style echoed within the literature in addition to the purpose for which it has been written. By undertaking effective and thorough research from a variety of quality key texts this enables the researcher to gain depth of knowledge and an understanding of the topic area. The adopted systematic approach to underpinning this literature review has enabled a variety of sources such as internet data, books, journals and reports for data collection, analysis generation and interpretation. A widespread of government agendas, initiatives, policies and strategy report documents have been reviewed. Refereed scholarly journal articles have been considered from various respected sources, authors and academic institutions which have been written for the purposes of professionals, academics and students within the field of the built environment. Additionally, internet data and books have presented mixed views which remain valid for use within this study. Therefore, bias or alternative influences remain few, subsequently forming reliable and valuable sources of information which have been executed with a critical approach for the purposes of this study.

Friday, October 25, 2019

Thomas Hardys Jude the Obscure Essay -- Jude the Obscure Essays

The disposition and temperament of a character is revealed to a reader by the author throughout any work of literature, but a vast portion of the characterization occurs in specific instances at certain key points in the plot of a novel or play. This excerpt about Jude and Sue, from Thomas Hardy's Jude the Obscure, exposes significant insights into their true intentions and emotions of themselves, others, and life in general. This author engenders a unique persona for each of the inhabitants of these two houses by utilizing a forlorn tone and gruesome diction, alongside symbolism that emulates the current situations in which the two characters find themselves ensnared. In the beginning, the author introduces the characters simultaneously, each with an equally "lonely and disheartened" mood enveloping them(lines 2, 3). The individual circumstances are overlooked in order to capture both of their forsaken feelings together, which leads the reader to envision a connection between the two; this foreshadows a possible surreptitious relationship, especially when he "question[s] his devotional model"(l.3). When he questions himself, he shows the signs of a low confidence level, which could reveal a low self-esteem and possibly an introverted, quiet personality; the semicolon that precedes this passage reveals even more about Jude, because it connects the "lonely and disheartened" tone around this part of the passage with his opinions about himself, leading to the conclusion that he does not trust his own judgment and has possibly made similar errors in the past(ll.2, 3). Jude watches the house as it "disappear[s] behind the night shade," mirroring his waning chances of encountering Sue, which further establishes his hidde... ...ned by an event that does not interrupt the plot but is just as effective at uncovering the actual meaning and connections in the plot itself. In the story about Jude and Sue, Thomas Hardy was able to interconnect the story of a rabbit and a couple in such a way that the significance of the scene was not detracted from, and he was still able to convey his point. He used diction that denotes confinement and a tone that captures the separation that Jude and Sue feel in order to reflect his actual thoughts on marriage, and he symbolized a very important interaction by way of a seemingly insignificant act in order to show a hidden but powerful connection. Through all this, Hardy fully exposes the nature and predicament of both Sue and Jude so that the reader is able to understand, and anyone can relate to the universal, core feelings expressed in this excerpt.

Thursday, October 24, 2019

Rough Water Ahead

Required: 1. How should Smooth Sailings’ management perform the recoverability test for the cruise ship as of December 31, 2010? The following are the required steps to identify, recognize and measure the impairment of a long-lived asset (group) to be held and used: * Indicators of impairment — consider whether indicators of impairment are present. Test for recoverability — If indicators are present, perform a recoverability test by comparing the sum of the estimated undiscounted future cash flows attributable to the asset (group) in question to their carrying amounts (as a reminder, entities cannot record an impairment for a held and used asset unless the asset first fails this recoverability test). Measurement of an impairment — If the undiscounted cash flows used in the test for recoverability are less than the long-lived asset’s (group’s) carrying amount, determine the fair value of the long-lived asset (group) and recognize an impairment loss if the carrying amount of the long-lived asset (group) exceeds its fair value. What assets and liabilities should be included in the â€Å"asset group† as defined by ASC 360-10 for purposes of performing the recoverability test?For purposes of recognition and measurement of an impairment loss, a long-lived asset or assets shall be grouped with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. Asset groups may include assets and liabilities outside the scope of ASC 360-10 (for example, goodwill — if certain conditions, discussed later, are met — and other non-amortizing intangible assets).In general, assets should be grouped when they are used together, that is, when they are part of the same group of assets and are used together to generate joint cash flows. If assets and/or liabilities are grouped for purposes of a test for recoverability, they are referred to as an ? asset group. How should the multiple operating scenarios impact the recoverability test? ASC 360-10 allows entities to use either a single-most-likely estimate of expected future cash flows (often referred to as a traditional or best-estimate approach) or a range of possible future outcomes (often referred to as a probability-weighted approach).However, if alternative courses of action to recover the long-lived asset (group) are under consideration or if a range is estimated for the amount of possible cash flows, the likelihood of possible outcomes should be considered. An entity is not required to use the probability-weighted approach, but it may be useful in considering the likelihood of possible outcomes. If the probability-weighted approach is used, the likelihood of possible outcomes should be considered in determining the best estimate of future cash flows. What impact should the potential foreclosure and extinguishment of debt have on the cash flows used t o perform the recoverability test? Generally, debt should not be included in an asset group because the lowest level of identifiable cash flows will typically not include cash flows associated with debt (i. e. , the principal payments associated with the debt). Further, the cash flows associated with debt principal payments are typically easy to identify; therefore, most entities will be able to eliminate the cash flows associated with debt from the cash flows of other assets and liabilities.However, in rare instances, if the lowest level of identifiable cash flows includes cash flows associated with debt principal payments and it is not practical to eliminate those cash flows (which would be more likely to occur when the asset group is a business or reporting unit), then the debt should be included in the asset group (i. e. , netted with the carrying amounts of the assets of the group) so as to maintain an appropriate comparison. This basis adjustment provides the same result as if the debt principal payments have been excluded (e. g. debt with a carrying value of $100 would have undiscounted cash flows of $100). As a reminder, the guidance in ASC 360-10 prohibits the inclusion of interest expense in assessing the recoverability of long-lived assets. When the FASB originally deliberated Statement 144, it considered and rejected requests for a limited exception to the fair value measurement for impaired long-lived assets that are subject to nonrecourse debt. Some constituents believed that the impairment loss on an asset subject entirely to nonrecourse debt should be limited to the loss that would occur if the asset were put back to the lender.The FASB decided not to provide an exception for assets subject to nonrecourse debt. In its basis for conclusions, the FASB explained that the â€Å"Recognition of an impairment loss and the recognition of a gain on the extinguishment of debt are separate events, and each event should be recognized in the period in whic h it occurs. The Board believes that the recognition of an impairment loss should be based on the measurement of the asset at its fair value and that the existence of nonrecourse debt should not influence that measurement. † (Statement 144, paragraph B34) 2.What impairment loss, if any, should be recorded as of December 31, 2010? As discussed above, if indicators of impairment exist for an asset (group) to be held and used, an entity determines whether the sum of the estimated undiscounted future cash flows attributable to the asset (group) in question is less than its carrying amount. If those undiscounted cash flows are less than the carrying amount, then an entity will recognize an impairment loss based on the excess of the carrying amount of the asset (group) over its respective fair value.However, under ASC 820 cash flows used to determine fair value (using a present value technique) when determining the impairment loss (Step 3) must include assumptions that market partic ipants would use in their estimates of fair value. As a result, entities are not able to simply apply a discount rate to the cash flows used in Step 2 to determine fair value without first determining whether they reflect the expectations of market participants.Entities may use their own assumptions as a starting point in developing market participant assumptions and apply reasonable judgment in analyzing whether such assumptions are representative of market participant assumptions. The determination of market participant assumptions and their effect on fair value estimates are particularly subjective considering that the evaluation is being made for assets to be held and used. When multiple valuation techniques are used, the merits of each valuation technique and the underlying assumptions embedded in each of the techniques should be considered in evaluating and assessing the results.In this case, we do not know the assumptions for the estimated fair value of $3. 0 million and we c onsider the discounted cash flow is more reliable. The first step is to check impairment indicator. Because of an increased presence of pirate in the area which Smooth Sailing cruises, the cruise ship’s operating performance has significantly declined which has directly contributed to a decline in its overall fair value, and may indicate a potential impairment. In the second step, we did the recoverability test.The undiscounted cash flow is the sum of expected operating cash flow and the cash flow from the net working capital. Calculation is shown below: We use the probability-weighted approach to get the estimated future cash flow ($2. 30) which is smaller than the net book value. As a result, the cruise is not recoverable. In the third step, we calculated the impairment loss. We calculated the discounted cash flow as follow: So an impairment of 2. 44 million should be recorded, which is the difference between the net book value of 4. million and the discounted cash flow of 2. 16 million. The detailed calculation is included in the attachment â€Å"rough water ahead. xlsx† Alternate Facts: Would the outcome of the recoverability and impairment tests change if the probability assessment was revised such that there was a 50 percent, 40 percent, and 10 percent probability of scenarios A, B, and C occurring, respectively? If so, how? An impairment of 0. 62 million should be recorded. The calculation is included in the attachment â€Å"rough water ahead. xlsx†

Wednesday, October 23, 2019

Essay About the Giver ‘Sameness’

â€Å"SAMENESS† IN THE GIVER What would it feel like living in a world which everyone is same and the life is monotone? In â€Å"The Giver†,written by Lois Lowry,there’s a community based on perfection and the citizens who have strict and ethic rules to prevent their community from becoming unethical and unequal. Lowry conveyed her ideas both with in advantages and disadvantages,and the diversity which citizens in the community have lost. To begin with,the main advantage which citizens have is the relief of not making any choices about their future. In Lowry’s community, future jobs for all who became 12,have already chosen by elders,and anounced in the Ceremony of Twelve. Eventhough children who are unsuccesfull in their school has their jobs guaranteed. Because of the guaranteed future,the citizens never have economical issues,so the community don’t have a value called â€Å"money†. Similarly to The Ceremony of Twelve,the citizens who are 9 years old also have a special ceremony,which every children receive a bike. Lowry emphasized that if no one is equal and have same properties,there could be war or argument which is obviously against â€Å"perfection. . On the other hand,†sameness† also has some disadvantages in the community which is â€Å"Perfect†. There are so many unknown values. Every citizen in the community is same-looking,and have a routine life just because they don’t know what a difference is. There is no color to seperate their looks from each other,and no feelings to be aware of badness of the routine life they’re living. In the novel,all the citizens must take pills to prevent their stirrings,but actually no one does know what a â€Å"stirring† is,and eventhough no one questions about it because there are no feelings. Samelike to those,the citizens never have random activities or do things which delays their daily routine. Everyone living in this community has a daily routine and never change the routine and that’s one of the strongest examples for sameness in the community. Likewise,In the community,every family unit must have two children according to the rules and one of them must be male when the other is female. The citizens aren’t aware of how inappropriate rule it is because they never judge and question just as because of the sameness in the community. Accordingly to the community in The Giver, citizens have lost their diversity which prevents being same. Riding the same bikes,wearing the same clothes,and speaking the same language,even the same words, can’t be acceptable for our world. In this community,no one has a private life,no one has a right to lie,and even all the doors are unlocked except The Giver’s door. In the beginning of the novel,the reader influences about the perfection of the community,but throughout the story,Lowry shows that the community which is based on Perfection is not perfect at all. Actually,it’s a community which is based on strict rules just to prevent people from feelings,colors,and all the values which a human must have tasted at least once during their life times. Diversity is a very important value for humans,and a community can’t be perfect without it. In â€Å"The Giver†, written by Lois Lowry, one of the major theme’s is â€Å"sameness†, which effects very deeply the life of citizens in the community based on perfection. Sameness in somewhere just as this community, can either cause disadvantages or advantages at the same time, also including the loss of diversity. Lal Saracoglu 9F

Tuesday, October 22, 2019

Tang Dynasty essays

Tang Dynasty essays Until this century dynastic families have provided most of the rulers over the human race. Kinship formed an in-group network to support the power holder (or rival) as well as a principle by which to settle (or dispute) the explosive question of the succession of to power. Out of all the dynasties, of the world, none ruled as large a state as China or maintained such a monopoly of central government. As institutions of government, the major Chinese Dynasties are in a class by themselves. Neither Japan, India or Persia produced regimes comparable in scope and power. One such Chinese dynasty was called The Tang Dynasty. This dynasty ran from 618-907. The Li clan of the Tang provided 23 emperors and imperial china became one of the wealthiest and most powerful regions of the world. It began when the middle kingdom was united under a Chinese emperor, but that emperor, but that emperor was greedy, selfish and cruel, killing his faithful, sturdy people with his overwork for his own pleasure. There were rebellions in the northern provinces and robber bands roamed freely about the country. A young man of 20 years old had another picture in mind, a peaceful, busy, land, its simple people singing at the work. The young man went to seek his father who was in command of the army in that province. He talked his father into rebelling against the emperor, and drive Yang Ti off the throne. These two men belonged to the family of Li. The father was the prince of Tang and the sons name was not a man to stand against such a family as this and fled. Li Shi-mins father was made the new emperor, giving his own title of Tang, a name whose glory rang all over asia and even into Europe. He came to the throne in 618 and it took 6 years to put the whole country in order. He worked w ith his brillent son Li Shi-min who was a general and brave soldier. Soon the empire was quiet and the rule of the Tangs was accepted from the Eastern Ocea...

Monday, October 21, 2019

5 Guys Essay

5 Guys Essay 5 Guys Essay Entrepreneurial Leadership Five Guys Burger and Fries. For BUS 508 – Contemporary Business April 28, 2013 Five Guys Burgers and Fries know that a company cannot be everything to every customer, so instead they decided to focus on selling a good burger at a fair price. Their idea is to keep it simple and do not cut corners and this idea helps to differentiate it from the big fast-food chains. When founders Jerry and Janie Murrell star started their business they went looking for the best ingredients to use. Their choice to use high quality ingredients means they need to charge more for their products but the Murrell’s felt that once the customers eat their burger they would not mind the additional cost. They make every hamburger to order for every customer, who has a choice of 11 different toppings and serve it on a hamburger bun that was baked using a recipe crafted specifically for their stores. Since big well established fast-food chains are able to sell such large quantities of food then can do so at incredibly low prices. Their use of lower quality products such as frozen meat, dehydrated fries, and vegetable oil for frying French fries. Five Guys uses high quality 80% lean beef that is never frozen for their juicy burgers. They also use potatoes from the northern part of Idaho, where they grow slower and are more solid. Then they take the time to soak them and pre-fry them so that when they get fried for orders they do not absorb the high quality peanut oil. Five Guys motto of â€Å"keep it Simple† carries over to their dà ©cor of their restaurants. They stuck with clean white walls with red tiles. They keep their kitchens open so customers can see that they are kept clean. The Murrell’s feel that their food deserves their attention, and that they do not need to distract their customers with walls covered with nonsense. While most of the big fast-food chains spend roughly 3% of their earnings on marketing and advertising, Five Guys does not spend any of their revenue on either one. They feel that their food speaks for itself. They also feel that the best advertising for a company is for a customer to leave satisfied. The only type of advertising they rely on is word of mouth from their customers. Five Guys would rather spend their money on high quality ingredients. The Five Guy founders also feel that when you are trying to sell a great product you also need to be mindful of the staff you hire to sell it. They feel that if they hire well paid employees and treat them fairly they will be loyal and proud to be the front line of your business. Instead of using revenue for advertising they feel it is more beneficial for them to offer bonuses to their crew members. Five Guys has worked with another company to utilize secret shoppers to their stores to rate each one on the cleanliness, courtesy, and food preparation. They also have safety audits where a person will come into a store and check the kitchen equipment and if they received a high score the crew would be eligible for a bonus to be split among the members. This incentive program give the staff a motive for paying attention to details and providing an exceptional customer experience. When Jerry Murrell and his family starts Five Guys they believed in selling a good burger at a fair price. They chose to spend their money on high quality ingredients and to provide the customer with an exceptional service experience. This was something they could easily have control over when they just had a few stores that were run by the family. Since franchising their stores they have continued to use their high quality ingredients. They are still using the same vendors to supply their stores that they were using when is all began in 1986. The Murrell family feel that there burger taste better when they are served on a bun that is

Sunday, October 20, 2019

4 Tips to Sneak Soft Skills in Your Resume

4 Tips to Sneak Soft Skills in Your Resume What should your resume looks like? There are plenty of standard resume tips and resume best practices  out there, but only a few provides actionable tips.  Here are some savvy tips you can incorporate soft skills into your resume. It’s often easier to just list your last five positions than to think of creative ways to sell your personality, but consider these steps to include soft skills into your resume! 1. Use Soft Skills Mentioned in the Job PostingWhen in doubt, always harvest from the ad that told you the job was available! Odds are they’ll mention â€Å"detailsWhenever you’re stuck, think of the STAR method- â€Å"Situation, Task, Action, Result†- to back up what you did, how you did it, and why it matters.Situation:  Ã¢â‚¬Å"As the medical clinic’s head receptionist†¦Ã¢â‚¬ Tasks:  Ã¢â‚¬Å"†¦responsibilities included maintaining schedules, administering paperwork, filing appointment records†¦Ã¢â‚¬ Action:  Ã¢â‚¬Å"â € ¦.and developing a systematized approach to the coordination of care between offices.†Result:  Ã¢â‚¬Å"This coordinating system has now been adopted by all five clinics in the building and facilitates clearer communication and speedier medical care across the clinic.†4. Highlight Your Leadership QualitiesEmphasize the roles in which you’ve supervised others, developed flagship protocols or policies, or headlined important projects! Once again, make sure you have  specific examples to support each instance. If you make it to the interview, you’ll want to illustrate your claims  with quantitative experience.

Saturday, October 19, 2019

The United State Automotive Industry Essay Example | Topics and Well Written Essays - 500 words

The United State Automotive Industry - Essay Example From the paper it is clear that  most of the Japanese, Korean and India companies have assemblies in the U.S. such as Chrysler-Toyota, Hyundai Mercedes among others.   Moreover, more companies are coming to set up manufacturing plants due to the high demanding market in the country.   The latest company to come to the U.S. is Volkswagen in 2011.As the study stresses the automotive industry has different sectors that define the success of the industry. The industry has and engine plant that solely manufacture engine for the companies. In addition, the companies have separately and jointly own research and development department that researches on the efficiently way of producing vehicles at cheap costs and for a better environment. In addition, the industry I characterised by design and testing autonomous departments.  The automotive industry contributes approximately 4% to the country GDP. In addition, the industry directly employs 786,000 as of the end of 2012. The automotiv e industry employs a high percentage of indirect employee through distribution, suppliers and other service sectors. In 2012, the industry supplied vehicles and other parts for $225 billion to other countries of the world.  The industry faces the problem of polluting the environment as most of the vehicles are made to use petroleum. The industry, therefore, faces a tough time researching for efficient vehicles that are made to use efficient energy.

Friday, October 18, 2019

Research Methods used in Educational Psychology Essay

Research Methods used in Educational Psychology - Essay Example This study also integrated in an experimental group for comparison by observing the Title I students but also the non-Titled. Each teacher was observed for a total of 5 hours (totaling 175 hours) of reading instructional time. The Settings Factor Assessment Tool (SFAT), an ecobehavioral protocol, was used to measure a range of variables during the observational periods. Among the 4 Levels included in the SFAT, Levels 2-4 were used to verify factors such as the context of instruction; prompt, feedback, and instructional characteristics; non-instructional talk; and behaviors exhibited across the students. Levels 2-4 were then coded in real-time using the Multiple Option Observation System for Experimental Studies (MOOSES) (Stichter, Stormont, and Lewis 175). Statistical analyses were then performed to establish the relationship between the factors described with the SFAT and the status (Title I or non-Titled) of the classroom. The findings

Literatue proposal Research Example | Topics and Well Written Essays - 500 words

Literatue - Research Proposal Example Dandyism became confined to a marginalized subset of men who were loathe to give up their subverting performance of gender and beauty; it re-emerged as a central part of society from 1830, with Balzac's Treatise of Elegant Living, and peaked towards the end of the century with such figures as Oscar Wilde. So what was British dandyism in this transitory phase from 1790 to 1830? This essay will look at Garelick's Rising Star, Cole's â€Å"The Aristocrat in the Mirror†, and the Whartons' The Wits and Beaux of Society to understand the dandy's place in early-nineteenth-century society. This proposal will briefly describe the uses of each of these texts before going on to suggest more potential sources. Rising Star: Dandyism, Gender and Performance in the Fin de Siecle was written by Rhonda K. Garelick in 1998, and focuses on the aspects of dandyism which have flourished into one of the themes of twenty-first century celebrity. In her introduction she recognizes dandies as â€Å"s exually ambiguous† (3) and â€Å"double-sex beings† (5), in a manner which implies that dandyism was threatened by the very existence of womanhood.

Women's role during the Great Depression and during world war ll Essay

Women's role during the Great Depression and during world war ll - Essay Example Women served as nurses or teachers, cooks or cleaners. Some even ventured into men’s jobs. In such cases, discrimination was commonplace. Women were not deemed as clever or as physically strong as their male counterparts, and as a result, were often harassed, by their bosses and trade unionists. They therefore, had to fight to be taken seriously because their male counterparts were often very suspicious of their capabilities. It was a time for women to shine despite the discrimination they experienced. When no other men were available, women were given significant tasks that were originally assigned to men. They were initially trained to the same standard as men, but employers eventually didn’t want to hire fully trained women because they received better pay, which upset the trained male workers, causing friction in the workplace. Equal pay became a huge issue that women fought for and this even spurred the women’s liberation movement. Indeed, women made productive use of their time during the war. They were able to combine work, marriage and motherhood without seriously undermining their expected home responsibilities. A woman’s participation in the war effort did not doom conventional sexual divisions of labour while compensating her work with much needed payment without threatening her domestic duties. This multi-faceted role also gave her a feeling of personal importance which is mostly taken for granted by the people around her. The war was devastating for most people, taking the lives of their loved ones, destroying their properties and livelihood. Previously held values were put aside as morality took a plunge in the name of survival. It was a very emotional time for all, and women were tested of their emotional and physical strength to carry on despite all the hardships and challenges thrown their way. Most women proved themselves and have gained skills to they were able to use in various tasks.

Thursday, October 17, 2019

Auditing - Madoff Securities Research Paper Example | Topics and Well Written Essays - 1250 words

Auditing - Madoff Securities - Research Paper Example Bernard Madoff had been able to dupe thousands of investors across the world through the famous Ponzi scheme (The Wall Street Journal, 2009). The company had been keeping its investment strategies secrets for years which already hinted at the fact that there is something significantly wrong going on behind the closed doors of Madoff Securities in the Wall Street. A proper investigation of how a company can give such abnormally high returns to its investors for years may have exposed the Ponzi scheme earlier. One of the main reasons why the Ponzi scheme had not been detected from external sources is that the high returns from the financial schemes offered by Madoff Securities incited greed among the general people which often made them invest blindly in these schemes. Also, the oversight on the part of the regulators of the capital markets added to the factor of Ponzi scheme going undetected for years. For a firm which has invested in Madoff Securities, the materiality of the investments made by the company in Madoff Securities should be evaluated and established by the auditors of the investing firm. Also, the nature and amount of transactions should have been evaluated carefully. There would be associated risks of the possibility of material misstatement of the company being reported in the consolidated financial statements and the financial reports of the company. The auditors should also evaluate the risk assessment capabilities of the investing firm and take steps to detect any fraudulent reporting of the investing company in their financial reports caused by the investments in Madoff Securities. The key audit procedures included in the Audit Sections should be followed in this case. These would include a calculation of the fair value of the investments, performance of analytical procedures, inspection of the supporting documentations done for subsequent settlement or realiza tion of the investments

Students' access to,use of,perceptions and attitudes towards computer Research Proposal

Students' access to,use of,perceptions and attitudes towards computer assisted language learning in EFL instruction at Tabuk University in Saudi Arabia - Research Proposal Example sector, the approach of teaching has transformed and still transforming significantly due to availability of different technologies that have become a part of teaching practices, and administrators are implementing different technological tools to replace conventional forms of teaching (Jones, 2001: 360-367). In other words, education is now depending heavily on the interactive means of technology, as teachers are endeavoring to provide interactive-based teaching to their students, in order to maintain their concentration and interest that has become one of the major issues in contemporary education society (Hoffmann, 1996: 24-29) (Gattegno, 1976: 20-22). In such endeavors, ‘computer assisted language learning’ (CALL) is playing a significant role in facilitating teachers and educators in the provision of a learning platform to students with the utilization of advanced forms of technology, especially computers (Allen, 1999: 16-31). Since its commencement, CALL has continued to enhance and improve gradually and has been able to offer significant and effective outcomes that have inclined experts to carry out researches and studies related to this interdisciplinary tool of teaching (Levy, 1996: pp. 23-25). However, despite various studies (Lirola et al, 2008: 67-81) related to CALL exist today; however, there is still a huge room for new and more importantly, specific studies, as it is a personal observation that culture plays a significant role in the success or failure of CALL in any learning setting. Thus, it is very important to carry out specific and focused studies related to computer-assisted language learning, in order to acquire effective outcomes. Moreover, there is huge need of studies related to CALL, however, in context of EFL, as studies in EFL context are very rare, and thus, new studies will allow a more comprehensive understanding related to pros and cons of the technology. For this purpose, the proposed study will attempt to identify and

Wednesday, October 16, 2019

Auditing - Madoff Securities Research Paper Example | Topics and Well Written Essays - 1250 words

Auditing - Madoff Securities - Research Paper Example Bernard Madoff had been able to dupe thousands of investors across the world through the famous Ponzi scheme (The Wall Street Journal, 2009). The company had been keeping its investment strategies secrets for years which already hinted at the fact that there is something significantly wrong going on behind the closed doors of Madoff Securities in the Wall Street. A proper investigation of how a company can give such abnormally high returns to its investors for years may have exposed the Ponzi scheme earlier. One of the main reasons why the Ponzi scheme had not been detected from external sources is that the high returns from the financial schemes offered by Madoff Securities incited greed among the general people which often made them invest blindly in these schemes. Also, the oversight on the part of the regulators of the capital markets added to the factor of Ponzi scheme going undetected for years. For a firm which has invested in Madoff Securities, the materiality of the investments made by the company in Madoff Securities should be evaluated and established by the auditors of the investing firm. Also, the nature and amount of transactions should have been evaluated carefully. There would be associated risks of the possibility of material misstatement of the company being reported in the consolidated financial statements and the financial reports of the company. The auditors should also evaluate the risk assessment capabilities of the investing firm and take steps to detect any fraudulent reporting of the investing company in their financial reports caused by the investments in Madoff Securities. The key audit procedures included in the Audit Sections should be followed in this case. These would include a calculation of the fair value of the investments, performance of analytical procedures, inspection of the supporting documentations done for subsequent settlement or realiza tion of the investments

Tuesday, October 15, 2019

The last episode of Black Adder Goes Forth Essay Example for Free

The last episode of Black Adder Goes Forth Essay What affect does the last episode of Black Adder Goes Forth have on the viewer? How is the affects created? Black Adder Goes Forths season finale goodbyeee is the finishing episode of the comedic perspective of World War One. Black Adder is a television series that was started in 1983 by Richard Curtis and Rowan Atkinson. It explains British History in a comedic form, ranging in periods from 1485 1917. The last episode of Black Adder Goes Forth greatly affects the viewer. It peruses the idea that history as it was written and has been taught is incorrect. In having this approach, it is like the audience is understanding history and uncovering the truth of our ancestors for the first time. Not only does this capture the viewers attention, but it entertains them as well as touching them on an emotional level they are finally seeing the real ordeal. Viewers, however, also know that these real ordeals are not to be taken seriously and are only there for the comedy value. An example of this is when one soldier states that the reason the First World War started was because someone shot an ostrich out of hunger. The majority of viewers know this statement is not true, but the episode and character plays the comic seriousness to perfection. However, unlike the general ideas all the Black Adder series portray, as just explained, goodbyeee also shows the reality and tragedy of world war one. Black Adder does whatever he can to get out of the trenches. For example, he pretends to go mad by putting underwear on his head and putting sticks up his nose, and tells the other soldiers to go up and not himself; but in the end he resigns to his fate. One soldier is very excited about the idea of defending his country, in fact he is so honoured by this chance, that he does not accept a way out of the trenches when he is offered; even though Black Adder realizes their fate when they go above the trenches and tries to explain he will die. (I never imagined anything as awful as this war Black Adder) Also when another soldier states that he wants the dying to stop, and everyone to go home, because he cannot see any reason for a war, even now the jolly soldier tries to push these thoughts out of his head and reassure him it is good what they are doing. He is meant to be the typical advertised enlisted man the soldier that the viewers could relate to (the man on the posters). This hearty soldier seems to have been blinded by the element of death, he thinks its all an adventure. However, in the end, death is inevitable, and after being the hero, he finally realizes all that waits for him when he goes over the top of the trenches is mortality, like his friends who died in the war. He says to Black Adder Brave, splendid and noble (pause) Im scared sir, I dont want to die. For the audience, this is the final realization, now even the bravest is afraid. The sense of humour is gone and the sense of reality is dawning on the audience and the trenches prisoners. In the end each character becomes conscious of their doom. My conclusion to the last episode of Black Adder, goodbyeee and how it affects the viewer, is that war is futile. Whether you realize this, or are adamant to play a role, whether it is hero or coward, the last episode shows that everyone is in the same position. In the end they all die, no matter who they were.

Monday, October 14, 2019

Innovation in Food Technology

Innovation in Food Technology Nowadays the there various kind of issues that arroused in our country, Malaysia and most probably the issues strongly related to the food industry. For my essay, i will focus on the issue of innovation in food technology by the used of biotechnology. In order to produce healthy food formulation at the same time nutritious food, various  traditional food technologies have been advanced and new technologies developed efficeintly. Recently, there is an important aspect of innovation in food technology in order to translate nutrition information into a product. (Deliza, Rosenthal Silva, 2003). The issue of innovation in food technology very aspire me to develop more on it because I have found one article from the The Star online newspaper which regarding the improving on food quality. Accoding to that article the University of Nottingham Malaysia Campus is developing new technologies aimed at ensuring the food that we grow is nutritious and safe for consumption. In fact, the Centre of Excellent for Post-Harvest Biotechnology (CEPB) led by Dr Asgar Ali who is expert in post-harvest biology and technology said that. the purpose of the centre is creating new technologies that could decreasing food looses, increasing overall quality and safety of the food. The major reason is to increase the profit to marketers and growers and the make availability of the quality and nutritious food to consumers. Biotechnology uses biological systems, living organisms, or components of organisms to make or modify products or processes for specific uses. For centuries farmers have improved crop plants by traditional breeding techniques, but since thousands of genes are mixed every time two plants are crossed, the outcome of the cross-breeding is random and difficult to control because unwanted characteristics are passed on to the new crop along with the desired ones. Therefore, this traditional cross-breeding can take place only between closely-related species. Modern crop breeders, however, can select a specific genetic trait from any plant, or even from an animal source, and transfer it into the genetic code of another plant through modern biotechnology. In addition, Some people feel that the effects of Genetically Modified (GM) crops on human health are not yet adequately understood. There are concerns about the use of viral DNA during the modification process, and some question whether there would be new health risks if genes introduced in a GM crop were to be taken up by the human body. The safety of GM crops is often assessed by comparison with the closest conventional counterpart. All in all, the main issue regarding biotechnology in food production is whether genetically modified technologies is safe to consume and it is still to be resolved even after the enactment of the Biosafety Act 2007 (Phuoc, 2012) This issue give the big impact on the social, economic and political factors. In a modern society, people desire both good health and endurance and hence demand nutritious and functional food that promotes their wellbeing, enjoyment, and active lifestyle. Today, there are widely used of biotechnology in food production and we as a consumer does not know whether the food that we consume is safe to consume or not. Basically, biotechnology can contribute to future food security if it benefits sustainable small-farm agriculture in developing countries. Significant deviation exists in everyones opinions about biotechnology. Although there is wide support in health benefits for plant biotechnology, but still have differ views on the issue of animal genetics for economic gains. While some are conflicting to it, many are unsolve about genetically modified foods. There are concerns that the application of GM crops might direct to a reduction in biodiversity (the variety of plants and animals in the wild), Mainly in areas where the crop is originated and a broad range of natural genetic diversification is found. There might also be unexpected consequences of gene transfer (or gene flow) between plants, for example an irretrievable or uncontrollable escape of genes into neighbouring wild plants by pollen. The concern arise regarding that pests or weeds could acquire resistance to crops (Anonymous 2, 2003). The other effect to the social is regarding the human health towards this issue. Allergenicity, many children in the United State and Europe have suffurred from life-threatening allergies to peanuts and other foods. There is a high possibility that introducing a gene into a plant may create a new  allergen  or cause an allergic reaction in susceptible individuals. Therefore, a proposal to integrate a gene from Brazil nuts into soybeans was deserted in order to avoid unexpected allergic reactions. There is a growing concern that introducing foreign genes into food plants may have an unexpected and negative impact on human health. A recent article published in Lancet examined the effects of GM potatoes on the digestive tract in rats.. There were significant differences in the intestines of rats fed GM potatoes and rats fed normal potatoes Yet critics say that this paper, like the monarch butterfly data, is flawed and does not hold up to scientific analysis. Moreover, the gene inserted into the potatoes known as snowdrop flower lectin and this substances can cause toxic to mammals. Biotechnology may offer a way out of this dependence on unsustainable agriculture by eventually producing crop plants that enable agriculture to sustain yields but minimize environmental impacts. But the perception in Europe is that some of the present generation of genetically modified (GM) crops, especially those developed for the US agricultural situation, which are herbicide- tolerant and insect-resistant, may present yet further risks to biodiversity in our present intensive agricultural system. Instead of influencing social, the biotechnology in food also will affect the economic as well by bringing a GM food to market is a lengthy and costly process, and of course agri-biotech companies wish to ensure a profitable return on their investment. Many new plant genetic engineering technologies and GM plants have been patented, and patent infringement is a big concern of agribusiness (Whitman, 2000) . Yet consumer advocates are worried that patenting these new plant varieties will raise the price of seeds so high that small farmers and third world countries will not be able to afford seeds for GM crops, thus widening the gap between the wealthy and the poor. It is hoped that in a humanitarian gesture, more companies and non-profits will follow the lead of the Rockefeller Foundation and offer their products at reduced cost to impoverished nations. Patent enforcement may also be difficult, as the contention of the farmers that they involuntarily grew Monsanto-engineered strains when their crops were cross-pollinated shows. One way to combat possible patent infringement is to introduce a suicide gene into GM plants. These plants would be viable for only one growing season and would produce sterile seeds that do not germinate. Farmers would need to buy a fresh supply of seeds each year. However, this would be financially disastrous for farmers in third world countries who cannot afford to buy seed each year and traditionally set aside a portion of their harvest to plant in the next growing season. In an open letter to the public, Monsanto has pledged to abandon all research using this suicide gene technology (Whitman, 2000). The last implication regarding political factors. To date, there is no evidence that any harm has come to anyone of the millions of people around the world in the last decade who have eaten foods derived from biotechnology. Regulatory authorities in the region closely monitor the safety of all foods including foods produced through biotechnology. The Food and Agriculture Organization and the World Health Organization have established procedures to determine the safety of biotechnology products and these procedures are met or exceeded by regulatory systems around the world. Countries such as the United States, Japan, Canada, Australia, Argentina, Korea, Russia, Poland, Hungary, Romania and the European. Union have all used their regulatory process to determine the food safety of at least one product of biotechnology. Developments in food biotechnology have had numerous impacts on how food is produced, packaged, tested and preserved as whole it give big impact to the food industry. Many of the changes have meant undisputable improvements to our safety and health, while others are more controversial. For example, by using the biotechnology in food processing in where plastic wraps that  prevent food from spoiling  inhibit the growth of bacteria, and some are even edible. Natural antibiotic substances derived from sources such as cloves, oregano, thyme and paprika have been combined with controlled-release biodegradable polymers (smart polymers) to create plastics that can prevent biofilm formation resulting high quality of food products in the market. In the area of food manufacturing, the use of biotechnology falls into four main categories, namely: 1) foods consisting of or containing viable organisms; 2) foods obtained from or containing ingredients obtained from GMOs; 3) foods containing single ingredients or additives produced by genetically modified microorganisms (GMMs); and 4) foods containing ingredients processed by enzymes produced by GMMs (Hsieh and Ofori, 2007). The food industry plays a vital role in shaping consumers attitudes and appetite for new food items. This is particularly true for the products developed with biotechnology. Opponents have waged an aggressive campaign to pressure the industry into publicly rejecting biotechnology. In such cases, companies have been forced to take steps against their own beliefs and long- term interests (Thomas, 2000). Their main concerns involve lack of consumer acceptance not the safety of the foods. They express high levels of confidence in the science and the regulatory process. In fact, almost none feel that biotechnology should not be used because of uncertain, potential risks. Most food industry leaders do not feel it is necessary to have special labels on foods developed through biotechnology. They express concerns that such labels would be perceived as a warning by consumers. They also worried that the need to segregate commodities would pose financial and logistical burdens on everyone in the system including consumers. Food industry leaders recognize a major need to educate the public about biotechnology. They look to third parties, such as university and government scientists to provide such leadership. Many solutions that could be done to make sure that the isssue regarding biotechnology in food can be overcome. From my point of view, one of the best way is extensive testing of GM foods may be required to avoid the possibility of harm to consumers with food allergies. Plus, labeling of GM foods and food products will acquire new importance. According to Whitman (2000) , Labeling of GM foods and food products is also a contentious issue. On the whole, agribusiness industries believe that labeling should be voluntary and influenced by the demands of the free market. If consumers show preference for labeled foods over nonlabeled foods, then industry will have the incentive to regulate itself or risk alienating the customer. Consumer interest groups, on the other hand, are demanding mandatory labeling. People have the right to know what they are eating, argue the interest groups, and historically industry has proven itself to be unreliable at self-compliance with existing safety regula tions. preventing outcrossing by engineering pollen incompatibility and other mechanisms into crops. This could significantly reduce the risk of spread of GM traits into native species. On the other hand, achieving insect resistance by altering physical characteristics of plants, perhaps by increasing hairiness or thickening the plant cuticle. This could reduce insecticide use, without using in-plant toxins. Securing fungal resistance in adult plants by switching on resistance genes that are active in the seed, but not currently in adult plants.This seems to be an elegant and safe use of biotechnology which could lead to significant reductions in fungicide use. Research shows that consumers will accept biotech foods if they see a benefit to themselves or society and if the price is right. Their responses to foods developed through biotechnology are basically the same as for any other food: taste, nutrition, price, safety and convenience are the major factors that influence our decisions about which foods to eat. How seeds and food ingredients are developed will only be relevant for a relatively small group of concerned, consumers. The food industry needs to focus on what it does best: namely producing and distributing value added foods that consumers want. Given that we have only one planet, more people to feed and fewer resources available what shall we do? A smart way would be to use the tools we have at our disposal to better adapt to future changes and invest in those innovative solutions. We have the technology. We have the infrastructure. The rules and regulations are already in place. Must we have a crisis before we act in Europe?

Sunday, October 13, 2019

Nursing School Admission Essay -- College Admissions Essays

Nursing School Admission Essay    My interest in nursing began at age 18 at Bridgeport Hospital in Connecticut where I was trained as a Certified Care Partner, then as a Phlebotomist, followed by a two year surgical floor assignment and a one year burn unit stint. When I moved to New Hampshire, I worked full time at Plymouth State College and took night courses towards a BSN for one and a half years. I postponed my education for eight years while I was a wife and mother. After divorcing, I returned to P.S.C. to continue taking courses leading towards a BSN to help support my children and myself in a career that allows me to contribute to my community. Currently, I am attending Claremont School of Nursing full time, working towards completing an Associate RN Degree. I chose nursing as a career because I found the work challenging, exciting and rewarding. I feel my skills and attributes are well suited for nursing. My ability to sta... ...reas, I hope to find employment at one of the nearby ski resorts. Others options I am considering include working as a member of the D.A.R.T. Trauma Team in Hanover, or as a part of the trauma teams at one of the two local hospitals. I am totally committed to working in the field of trauma nursing. I believe this is where my talents are best suited, as well as the area of nursing in which I can reach my full potential, and make the greatest service contribution.

Saturday, October 12, 2019

Rip Van Winkle and the American Dream Essay -- Rip Van Winkle Essays

In Rip Van Winkle, Irving shows his doubts in the American Identity and the American dream. After the Revolutionary war, America was trying to develop its own course. They were free to govern their own course of development; however, some of them had an air of uncertainties on their own identity in this new country. Irving was born among this generation in the newly created United States of America, and also felt uncertainty about the American identity. Irving might be the writer that is the least positive about being an American. The main reason for this uncertainty is the new born American has no history and tradition while the Europe has a great one accumulated for thousands of years. Therefore, in order to solve this problem, Irving borrows an old European tale to make it take place in America. This tale related to the Dutch colonists haunts the kaatskill mountains. In order to highlight the American identity, Irving praises the â€Å"majestic† mountains which Europe lacks . He describes the mountains that â€Å"their summits†¦will glow and light up like a crown of glory† Nevertheless, the use of these ancient explorers into Rip Van Winkle only to show that although American has formed its own identity, no one can cut its connection with Europe. No wonder when America was still under tyranny of the British rule, some people still cannot cut the blood relationship with Europe. Therefore, the American identity is blurred by their relationship with Europe since then. Rip doesn’t cha...

Friday, October 11, 2019

How are people presented in Vultures Essay

Both â€Å"Vultures† and â€Å"Two Scavengers in a truck, two beautiful people in a Mercedes† are presented using people. They both represent people in some way and both include the people in different forms. The poem â€Å"Vultures† presents the people using the vultures. These vultures represent people of a certain kind. In real life vultures are real birds of prey, but in the poem they are trying to represent the types of people. The poem, â€Å"Two Scavengers in a truck, two beautiful people in a Mercedes†, people are presented through the division in society. Vultures are shown that humans aren’t so different to animals; it is shown that both animals and humans are shown through their actions. It is shown that vultures are bad in real life because of what they do, but behind all the disgusting habits there is care shown. They appear to have care for each other and therefore this shows us that even though people do bad things, they still have some good factors about them. Both animals and humans are shown through their actions and imagery to show that they are caring even though they have evil within them. For example, it starts off with how the two vultures are picking the eyes of a swollen corpse and how they eat the contents of the bowel. This shows that they are grotesque and very evil. But straight after this, the vultures are shown to be nestling together affectionately and lovingly. In spite of the nasty diet, the vultures appear to care for each other. From this the author goes on to show that even the worst of human beings shoe some touches of humanity. Then he compares the vultures to a commander n Belson. He goes on to consider the ‘love’ a concentration camp commander shows to his family – having spent his day burning human corpses, he buys them sweets on the way home The poet remarks on the strangeness of love, existing in places people would not have thought possible. This is the same way that the vultures are presented which links it in comparison to people; the vultures are compared with the Nazi Commandant who preyed greedily and ruthlessly on people who were supposedly weaker than him, but could still show compassion towards people that he loved, such as his family. This is the same way that the vultures are presented which links it in comparison to people and the vultures are compared with the Nazi Commandant who preyed greedily on people who were supposed to be weaker than him, but could still show compassion towards people that he loved, such as his family. In â€Å"Two Scavengers in a truck, two beautiful people in a Mercedes†, people are presented from two different sides of the society. It shows two garbage men and contrasts them with an elegant, rich couple in a Mercedes. It’s about two pairs of people meeting for a moment in a busy city at nine o’clock in the morning. They are strangers and never speak to each other. They are only near each other because they are waiting for the traffic lights to change. The first pair of people are two dustmen. They are finishing their working day and going back to the depot. They are hanging off the back of the dustbin lorry and looking down at a couple in a Mercedes sports car. These people in the Mercedes seem the very opposite of the dustbin men. They are starting their day and seem rich, successful and fashionable. The poem makes lots of contrasts between the two pair and it seems to criticise the society which makes the differences between people so large. When the poet’s describing the dustbin men, it is often negative, dirty and cheap. For instance, their jackets are plastic, they are grungy, and he calls them ‘scavengers’. We usually think of scavengers as animals that live off whatever others leave behind, like vultures. And in a way that’s what they are – they are paid to take away what others don’t want, but they do an important job and we couldn’t live without them. The poet describes the couple in the Mercedes in a very positive way. He wears a suit and her hair is nicely done, and their car shows just how rich they must be, but at the same time the poet also seems to criticise this couple. He says it’s like watching an ‘odourless TV’ advert, so they don’t look like real people and they sound too good to be true. The poet then shows us how two of the men are similar. They are the same age, wear sunglasses and have long hair. And of course they live in the same city – they should be equal. This idea is made very clear at the end. The four people are next to each other, but there is a ‘gulf’ between them – they are living in different worlds. The language in ‘Vultures’ is very negative towards the people, and also has a strong influence on how the people are presented. There are a lot of pessimistic adjectives used to describe the opening lines of the poem, and also to present the vultures throughout the poem. For example in the first couple of lines in the poem ‘greyness’ is used, which create the idea that it is a dull scene, but the contrast with the words ‘sunbreak’ give a more positive effect. The poem uses a similar technique to present the vultures, for every positive point about them; there is a different negative point presented. The metaphor, ‘bashed in head, a pebble on a stem rooted in a dump of gross feathers’ creates a negative image of the vultures. Various words are use to create disgusting images of the birds. It says ‘they picked the eyes of a swollen corpse†. This is presented as an inhumane thing to do. The vultures are picking at the body of either a dead animal. After this the poet presents the juxtaposing idea of how the birds love each other. People are presented in comparison to the vultures using the example of the brutal Nazi Commandant at the Belsen concentration camp. The poem states how the commandant goes home ‘with the fumes of human roast clinging rebelliously to his hairy nostrils’. This emphasises the more negative side. The word ‘hairy’ compares the commandant to the vultures as it is a description which also applies to the vultures feathers. The poem also says how the commandant stops at the sweet shop to buy a chocolate for his child. The poet uses the phrase ‘tender offspring’ to refer to the child; the word tender suggests that there is a close, caring and loving relationship between the commandant and his child. Therefore this shows the more positive side to the poem. The use of the word offspring, which usually refers to the child of an animal, links people to the vultures in the poem. So the poem presents humans negatively, with an evil side, but also shows how these kinds of people also have a more tender side to them, just like the vultures. It compares people with animals such as vultures. Overall the words used are both negative and then follow a positive point. ‘Two Scavengers in a Truck, two Beautiful People in a Mercedes’ uses linguistic features to present people. In the first couple of lines, the colours yellow and red are used to describe the garbage men. These colours are bright and suggest brightness into their lives. The adjective used to describe the people in the Mercedes is elegant and this is repeated, which suggests the couple are boring as there are no other adjectives to describe them. This also emphasises on the word and shows that they are very posh and therefore quite snobby. This is ironic as you would expect the couple to have a better life whereas the garbage men are expected to have a boring and dull life. The way that the couple are dressed and appear is described using various phrase and adjective; ‘hip’, ‘three-piece linen suit’, ‘shoulder length blond hair & sunglasses’, ‘young blond woman’ and ‘casually coifed’. All of the previous sugge st that the couple are superior to the garbage men. This is because they are modern and are living what can be described as The ‘American Dream’. The garbage men are described more negatively, the first one id referred to as having ‘grey iron hair’, †hunched back’ and’ gargoyle Quasimodo’. The word ‘grey’ contrasts with the earlier colours but also suggests that he is quite dirty, the phrase ‘gargoyle Quasimodo’ implies that he is ugly and compares him to the Hunchback of Notre Dame, who was very caring and loving despite his appearance. The second of the garbage men is described the same as the Mercedes driver, however you know that they are nothing alike from other references and also because the two men are collectively described as ‘scavengers’ and ‘grungy’. The use of the word ‘scavengers’ suggest the two men are poor and the fact that they are garbage men emphasises this further. Overall it is shown that the garbage men are dirtier but have a more interesting life, whereas the elegant couple are shown to have the more boring life. One of the unusual things about the poem is that it doesn’t have clear sentences, full stops or commas. Even the lines don’t all start in the same place – some lines start on the left, some on the right and some in the middle. This is done on purpose. The four people are together for a few seconds and the poet quickly notes down some differences. It also means that when you read it, you stop at different places, and this might make you think about different ideas in the poem, and what you think of modern life. The two poems present people in different way using different adjectives and linguistic features. They also show that people are not in anyway perfect in their actions and appearances. Therefore by these two poems we are shown that people can be both evil and kind and also you cannot judge a book by its cover. The two garbage men are referred to as scavengers with a low status, whilst the young people are described as elegant. The poem is set in what can be described as a ‘snapshot’ in time, which is when they are waiting at the traffic lights. Although the two groups of people are presented completely differently in terms of status they sill exist in the same place at the same time which is what brings them together.

Thursday, October 10, 2019

Pros and Cons of Alternative Work Schedule

Many people are now opting to find work schedules that would best fit their lifestyles and suit their needs in doing other tasks. Some people are having a difficult time adhering on the traditional work schedules or the work schedules as prescribed by their company. That is why they look for schedules that will best suit their needs and allow them to manage their time on their own. Everyone has their own perception of flexibility and work. Such perceptions may greatly depend on the personal needs, educational background, skills and the type of work that you are about to pursue.Alternative work schedules refer to the type of schedule that is not based on the conventional work schedule. Types of alternative work schedules include part-time employment, flexible leave and subcontracting. Part-time employment has the advantage of doing many jobs effectively; however, employing two part-timers may cost more than employing one full-time employee. However, part-time employment may be a bette r option than lay-offs (Rogovsky, Ozoux, Esser, Marpe & Broughton, 2005). On the other hand, subcontracting is the type of alternative work schedule that is detaching some of the employees in period of time.The employees still belong to the company but they will work for another company. Flexible leave allows the employees to avail limited leave that is agreed by the company and the employee (Rogovsky et al. , 2005). Flex-time is a growing idea in the business industry and becoming a popular option in the workplace’s work arrangements. The idea that the employees should not be tied on to their desks the whole week emerged in the 1990’s. Today, flexibility is an integral part of business. This is expected already as the new generation enters the workforce (Bitti, 2008).The inception of new technology, especially the use of computers, changed the landscape of work arrangements. It allows employees to be more present or attend to their work anytime and anywhere if their w ork is accessible in the internet. That is why more companies are embracing flexi-time work schedules for their work arrangements (Bitti, 2008). Compressed work week is becoming an option for the company to attract more employees and increase their productivity. Compressed work week means that you will work for the same number of hours as they would work for regular week but in fewer days (MacKillop, Geddie & Miedema, 2003).Compressed work week may be in the form of flexible work arrangement in order to maintain balance between work and family. Alternative work schedules provide options for the employees that have other responsibilities – either at home or at school – as most of the people that seek for alternative work schedules are mothers who are engaged in household activities and students who seek job opportunities while studying. The alternative work schedule has its own advantages and disadvantages. Flexible work arrangement is a type of alternative work schedul e that renders benefits to the employees.One of the advantages it renders is allowing employees not to commute on the rush hour that is less stressful on the part of the employees (Katepoo, 2008). Alternative work schedule also improve the morale of the employees and considerably reduce the stress experienced of the employees. Alternative work schedule can lower the absences of the employees and can contribute greatly in productivity. In addition, the overtime pay for the employees is reduced, thus lowering the costs for the employers (Beierlein & Van Horn, 1995).Moreover, there is an enhancement in the aspect of recruitment as well as for the people who may be unavailable for the traditional work schedule. The business hours are also extended due to flex-time and compressed work week options. The equipment and facilities are also economically used in alternative work schedules (Beierlein & Van Horn, 1995). One of the advantages of the flexi-time is that it allows the employees to j uggle different things while receiving a regular payment. They are able to attend to other things without sacrificing their work (Bitti, 2008).Alternative work schedule also has its own share of disadvantages. This includes mentally and physically stressful or draining for the employees working in the compressed work week arrangement. This may also become the onset of chronic fatigue due to work and family conflict time pressures in some types of alternative work schedule. The compressed work schedule may render difficulty especially for mothers who are attending household responsibilities (Katepoo, 2008). Furthermore, supervisors and subordinates may not work on the same schedule making it hard for the management to effectively manage the company.Problems may also arise in the areas of timekeeping and how benefits are distributed (Beierlein & Van Horn, 1995). There is also the possibility of lower workforce on peak days that require the managements to establish efficient cross and back-up training and good communication system to ensure high productivity. In compressed work week arrangement, people with young family members spend longer hours in the office in some days and experience difficulty in their day care obligations (MacKillop, Geddie & Miedema, 2003).The alternative work schedule is a growing trend in the business industry and slowly gaining popularity in some companies. It renders advantages not only for the employees but also for the employer and the company. However, the alternative work schedule has its own set of disadvantages for both parties.References Beierlein, J. G. & Van Horn, J. E. (1995, June). Alternative Work Schedule. National Network for Child Care. Retrieved November 12, 2008, from http://www. nncc. org/EO/emp. alt. work. sched. html.Bitti, T. (2008, July 14). What are the pros and cons of flex time?. Financial Post. Retrieved November 12, 2008, from http://www. financialpost. com/small_business/businesssolutions/story. html? id=645 783.Katepoo, P. (2008). Compressed Workweek: Pros & Cons as a Flexible Work Arrangement. WorkOptions. com. Retrieved November 12, 2008, from http://www. workoptions. com/compros. htm.MacKillop, M. , Geddie, J. & Miedema, A. (2003). Legal Terms for Human Resources Professionals. Canada: CCH Canadian Ltd. Rogovsky, N. , Ozoux, P. , Esser, D. , Marpe, T. & Broughton, A. (2005). Restructuring for Corporate Success: A Socially Sensitive Approach. Geneva: International Labour Organization.