Knowledge of Intro to Technologies Essay Example | Topics and Well Written Essays - 1250 words

Knowledge of Intro to Technologies - Essay Example In the present scenario, one unique characteristic of the proposed technology would be on the need to meet the different technology needs of different employees of the company. Interestingly, though the work of each of the employees come together to ensure the successful running of the entire company, each employee’s works is so different that thinking of a different IT solution to each employee is the best way out in ensuring that the technology needs of the company are met as far as emerging technology is concerned. Proposal of Technology Needs Employee Hardware requirement Software requirements Connectivity requirements Subtotal General Remarks Reviewer Laptop, tablet PC, digital camera Windows, office Wireless card, USB modem AUD$2,000 Reviewer needs digital camera and tablet PC to make accessibility to taking of motion and still images easier. It should also be possible to capture audio recordings with these hardware. USB modem will also be appropriate for the laptop whil es the wireless card will be suitable for the tablet PC. Editor Desktop, smart phone, laptop Windows, Photoshop Wireless card, USB modem AUD$2,000 The editor will need a desktop PC in other make large scale editing of still and motion images possible at the company premises. The smart phone will make on the go access to information possible. The Photoshop software is needed for editing pictures and videos. Website designer Desktop, laptop Windows, Photoshop Wireless card, USB modem AUD$2,000 The website designer also needs Photoshop because he will be doing a lot of editing of images. The presence of desktop remains useful to the website designer because he would need to test how well the designed website would perform on different platforms including a desktop PC. Business owner Smart phone, tablet PC, laptop Windows, Wireless card, 3G, USB modem AUD$2,000 A smart phone is specifically mentioned because the business owner would need to make a lot of calls to business clients. He al so needs tablet PC to access mails and the internet as often as possible. Meeting/Conference Room Laptop, large screen monitor, projectors Windows, office Wireless card, USB modem AUD$1,500 The meeting or conference premises ought to have access to sophisticated LCD screen of larger inches to make presentation of meetings possible. There also need to be laptops to make the networking of information possible while meeting proceeds Networking, Printing and File sharing Desktop, laptop, printer, routers, Ethernet hub Windows, office Wireless card, USB modem, LAN Hub AUD$1,500 This is the component that needs larger amount of networking systems. It is for this reason that both wireless and LAN network systems are recommended. Overview of the network setup Considering the various technological demands of the various employees, the most prescribed network connection type to use is the wireless broadband connection. With this internet connection, it should be possible for all employees to access the internet without the need to have any wire aided connections in place. The advantage that this phenomenon will have over other forms of wire connections is that there will be an on-the-go access to the internet as far as a Wi-Fi device is available.

Transportation Essay Example for Free

Transportation Essay Transportation and environmental issues are opposite in nature since transportation deliver socio-economic benefits are great, but at the same time impactingenvironmental transportation system. On one side, supporting transport activities growing demand for passenger and cargo movement, while on the other, transportation activities associated with increasing levels of external environment. This has reached the point where transport is the dominant source of the pollution emission and multiple effects on the environment Complexity of the problem that has led to much controversy in the policy environment and the role of transport. see more:essay about transport The transport sector is often subsidized by the public sector, particularly through the construction and maintenance of road infrastructure which tend to be independent of the access. Sometimes, the public interest in the mode of transport, terminal and infrastructure can be odd with environmental issues. If the owner and the same regulator (different branches of government), then there is a risk that the rules will not be effectively observed. It can also lead to another extreme where compliance would lead to an inefficient transportation system with the cost of subsidies. The environmental impact of vehicle pollution burning fossil fuels such as natural gas and gasoline used for transportation the way we produce harmful chemicals, among them carbon dioxide, a greenhouse gas, which is a major pollutant and contributor to global warming. Over 150 years ago, cars, airplanes and power plants have been producing carbon dioxide into the atmosphere enough to raise a higher level than ever before. Single car emissions are generally low, but added to the emissions from the millions of vehicles per day used to create a huge impact on the environment and air quality. Car pollution reaching water pollution, noise pollution, air pollution to global warming, to give effect to human health. On-road motor vehicles not only release carbon dioxide but also nitrogen oxides, which contribute to the formation of acid rain. They are also a precursor to the formation of ozone (smog), which damage the respiratory system and damage the plants. In the West, about 6% of the population will die due to air pollution, it is not surprising that the car industry is responsible for up to 80% of urban air pollution. With globalization and modern technology invading every corner of the world, it is a known fact that air pollution and congestion are increasing at an alarming rate. Some of the recommendations about how to address this problem encouraging the use of public transport. This essay will analyze the strategy to encourage people to use trains and buses to commute to work. For a start, it felt that one way to stimulate the use of public transport to make use of private cars expensive. For example, tolls have been introduced successfully in a number of places in cities around the world. This example clearly shows that the use of private cars on the highway is expensive compared to public transport. Therefore, introducing tolls and other taxes using private cars is a good strategy to prevent people from using personal vehicles. In addition, limiting the number of parking permits in urban areas help to prevent people from using their private vehicles. Take for example the Metro Sydney. Last year, a study showed that the city experienced a sharp drop in traffic caused 30% increase in the price for parking permits. This clearly demonstrates the fact that, the price increases made it difficult for people to use their personal car to go to the cities. Thus, the increase in the price of parking permits is a good way to curb congestion and encourage use of public transport. Following the appearance, it is clear that by increasing the cost of using a private vehicle is an effective strategy to encourage people to use public transport. Thus, this will help to reduce congestion and air pollution to some degree.

female circumcision Essay -- essays research papers

Female Circumcision Kadi is a four-year-old girl who will never be the same because of her disturbing cultural rituals. Kali wakes up and pleads to play with the other children but her mother does not allow her. Kadi grandmother holds her down to the bare earth as her mother begins to cut her clitoris with a razor. After the very unsafe procedure Kadi cries almost five hours with a dirty rag between her legs as an attempt to stop the bleeding and possible hemorrhaging. Most frequently the operations are performed by an old woman of the village sometimes know as the Gedda. Usually a woman performs the surgery but rarely does the mother do it. Before the surgery in certain communities there is a huge tribal dance and celebration. The music proceeds through the surgery in an attempt to bury the cries and screams of the victim. The operation is performed in diverse communities by different people and with a variety of tools. In more sophisticated communities, a qualified doctor performs the operation with sterilized tools. In the more uninformed societies, a traditional birth mother performs the operation using an assortment of tools ranging from knives and razors to jagged stones taken straight from the ground. Female circumcision is the fractional or complete removal of the external genitalia, varying from removal of the prepuce (hood) of the clitoris only, to full excision of the clitoris, labia minora and labia majora. There are three forms of female circumcision; the first is Clitoridectomy which is the removal of the prepuce of the clitoris; the second is Excision which is the removal of the prepuce, the clitoris and the labia minora ; the third Infibulations is the removal of the prepuce, the whole labiae minora and majora and stitching together the two sides of the vulva leaving a small orifice to permit the flow of urine and menstrual discharge. (p17 Koso) Because of poverty and lack of medical facilities, the procedure is frequently done under less than hygienic conditions, and often without anesthetic by other than medically trained personnel. Anesthesia is rarely used. Razor blades, knives or scissors are the most common instruments used. There are several problems that arise from circumcision immediately after the surgery there is immense pain then hemorrhaging, shock, urinary retention, infection, fever and even death. After a couple of wee... ...sadvantage them in finding husbands. If a woman is not desirable or marriage worthy then social and economic consequences will negatively affect the woman and her entire family. Since the practice holds such cultural and marital significance, it is increasingly recognized that to end the practice it is necessary to work strongly with local communities to educate and bring about awareness to the situation. In conclusion, the abolishment of female circumcision would be hard for the cultures that practice this procedure to comprehend as to why it should be abolished. I agree with the measure that some cultures that once practiced female circumcision are now taking in order stop the mutilation without taking away the belief that a woman should be a virgin when wedded. References Dorkenoo, Elsworth. Tradition Tradition. 1992 Forward Ltd. Report of the First Study Conference of Genital Mutilation of Girls in Europe/Western World. 1993. Koso-Thomas. O. The Circumcision of Women: A Strategy for Eradication. 1992. Scilla, E. Female Genital Mutilation: Proposal for Change. 1992. Toubia. N. Female Genital Mutilation. A Call for Global Action. 1993.

The Theme of Death in Poetry Essay -- Robert Frost Emily Dickinson Poe

The Theme of Death in Poetry Robert Frost and Emily Dickinson are two Modern American Poets who consistently wrote about the theme of death. While there are some comparisons between the two poets, when it comes to death as a theme, their writing styles were quite different. Robert Frost’s poem, â€Å"Home Burial,† and Emily Dickinson’s poems, â€Å"I felt a Funeral in my Brain,† and â€Å"I died for Beauty,† are three poems concerning death. While the theme is constant there are differences as well as similarities between the poets and their poems. The obvious comparison between the three poems is the theme of death. Both poets, in these works and many others, display a fascination with the death of themselves as well as the death of peers, and loved ones. Both Frost and Dickinson experienced a great deal of death throughout each of their lives. Frost’s greatest loss was the death of his son, which is greatly depicted in his poem â€Å"Home Burial.† Dickinson suffered the loss of many friends and family. She spent a lot of her time in her room looking out upon the headstones of these people. The only strong comparison between the poets, in terms of structure and technique, is that the meaning of their poems run much deeper then the specific words on a page. Even this can come as a contrast when looking at these three poems. â€Å"Home Burial,† by Frost is a fairly straightforward poem, written in dialogue, with the writer working as the narrator. The poem is about a married couple dealing wi...

Children Don’t Need To Learn More Languages Essay

With technology progress advances communication between foreign countries. Nowadays everybody has to know english, because it’s some kind of international language. And it’s recommended to know some other languages: french, german, chineese as example. But our children don’t need to learn more languages in the future. Why? We will find the answer from the text below. Some people say: â€Å"_Those who know many languages live as many lives as the languages they know_†. It’s obvious that it’s silly to argue with this statement. It’s really necessary, because language is the soul of intellect. But people are very slothful. And we know, that progress is made by lazy men looking for easier ways to do things. Nowadays we have electronic dictionaries in our smartphones, some of them have voice recognition. Who could imagine that ten years ago? And who can imagine, what will we have in ten years? I will try. Everybody has installed dictionary in his gadget: phone, PC, Tablet PC, even in clocks. And this dictionary can translate all languages, even unimportant, like languages of small african villages. All the devices have voice recognition, so you don’t need type text. And they can translate not only words, but phrases, sentences and even texts. But people learn languages, because you don’t use dictionary while having conversation. Though in other 10 years mankind will get rid of this problem. Everybody will have small ear-device, which will translate all the words, all the languages, all the accents. People will just hear some echo of people, and the main thing – they will hear the translation instantly. Nowadays such devises are used on international meetings, political conventions. But they are far from perfect, there are  still little mistakes, so programmers need some time to do ideal ear-translator. There are a lot of words, which have several meanings. As example phrasal verbs: â€Å"call†, â€Å"run†. Or such words like ‘break†, â€Å"like†. How computer will distinguish such words? Computers become better and better, their power and capacity increases every day. Nowadays computers can analyse information and change it’s own algorithm. In the near future such computers will be open to general use. And computer will see, what words people use, and use the most appropriate words. Somebody can say, that computer is just a programm, script. And you must have intellect and mind to translate languages, that computer will never replace human. But who could imagine robots, playing the piano and violin? Who could imagine planes without pilots and cars without drivers? Artificial Intelligence becomes more intelligent, more smart. So electronic dictionaries are really possible to supplant interpreters. However US author Elbert Hubbard said: _†One machine can do the work of fifty ordinary men. No machine can do the work of one extraordinary man†_, that’s why there will be several linguistic scientists who will translate books, but all the world will use digital translators. But there is another scenario of world evolution. Nowadays all international political meetings are held in english, a lot of computer programms are written in english. There are several companies in Moscow and some other big russian cities, where all the stuff speaks on english. New generation use english more and more often. Sometimes it seems, that they know english better, than russian. So, english becomes international language. In this way, do we need other languages? Of course, people will speak their native language, and english will be the secondary one, for international communication. It will be enough to have a good command of just two languages (three or four in some countries like Austria). So we can draw a conclusion: thanks to technological progress we and our children have no need to learn more languages in the future. We will learn  only two languages, our native and international one. Everything else computers will assume.

Spanish Adjectives of Quantity

Spanish Adjectives of Quantity Unless you can answer with numbers, to respond to questions like how many? youll probably need to use one of the Spanish adjectives of quantity. An example of an adjective of quantity in English is many in the phrase many dogs. The adjective comes before the noun and tells how many. It is the same in Spanish, muchos perros where muchos is the adjective of quantity. Like most other non-descriptive adjectives, adjectives of quantity usually come before the noun they refer to (just as in English), or they can come after a copulative verb. And like other adjectives, they must match the nouns they refer to in number and gender. Here are the most common adjectives of quantity with examples of how they are used: algà ºn, alguna, algunos, algunas- some, any- Alguna vez, voy al centro. (Some time, I will go downtown.) Pasaron algunos coches de policà ­a. (Some police cars passed.)  ¿Tienes algunos zapatos? (Do you have any shoes?) Nearly all the time, the English any in sentences such as the example is left untranslated into Spanish. For example, Are there any watermelons? becomes  ¿Hay sandà ­as?ambos, ambas- both- Ambas compaà ±Ãƒ ­as crearn una empresa internacional. (Both companies will create an international enterprise.)bastante, bastantes- enough, sufficient- En mi ciudad hay bastantes iglesias. (In my city there are enough churches.)mucho, mucha, muchos, muchas- much, many- Los medios de comunicacià ³n tienen mucho poder. (Communications media have much power.) Ella tiene muchos gatos. (She has many cats.)- Typically, this word is translated as much when singular and many when plural. In informal usage, you also can translate as a lot of.ningà ºn, ninguna- no- Ninguna persona ser atacada or ridiculizada. (No person will be attacked or ridiculed.) In Spanish, it is far less common to use ninguno or ninguna as an adjective than to use no as an adverb with the main verb, thus negating the entire sentence. Thus, I have no shoes would typically be stated as no tengo zapatos. poco, poca, pocos, pocas- small, little or slight; few- Hay poco pan. (There is little bread.) Hay pocas uvas. (There are a few grapes.)suficiente- enough, sufficient- Tenemos equipos suficientes para las inspecciones. (We have enough teams for the inspections.) Bastante is more frequently used than suficiente. Suficiente frequently follows the noun.tanto, tanta, tantos, tantas- so much, so many- Jams habà ­a comido tanto queso. (He had never eaten so much cheese.) En Amà ©rica Latina nunca han existido tantos pobres como ahora. (In Latin America there never have existed so many poor people as now.)todo, toda, todos, todas- each, every, all- Todo americano lo sabe. (Every American knows it.) Todos los perros van al cielo. (All dogs go to heaven.) Use of todo or toda in singular form as an adjective isnt particularly common. Todos or todas is quite often used in plural form before the definite article, as in the example.unos, unas- some- Unos gatos son mejores cazadores que otros. ( Some cats are better hunters than others.) varios, varias- several- Javier tenà ­a varios coches. (Javier had several cars.) Note that many of these adjectives are frequently used as other parts of speech, especially pronouns and adverbs. For example, poco can also function as an adverb meaning not. For example: Es poco inteligente. (Shes unintelligent.) Sample Sentences Using Adjectives of Quantity Hemos reunido muchas firmas, pero no son bastantes para hacer la peticià ³n. (We have gathered many signatures, but they arent enough to make the petition valid.) Necesitamos observe lo que ningà ºn ojo puede ver. (We need to observe what no eye can see.)  ¿Tiene este hombre tantos amigos como enemigos? (Does this man have as many friends as enemies?) Los padres nuevos suelen preguntar si sus bebà ©s dormirn toda la noche alguna vez. (New parents keep on asking if their babies will sleep all night some time.)

25 Writing Competitions You Should Enter

25 Writing Competitions You Should Enter 25 Writing Competitions You Should Enter 25 Writing Competitions You Should Enter By Mark Nichol Have you completed one or more short stories, poems, or nonfiction pieces? Perhaps you’d like some motivation or to take the next step with them. This post lists writing competitions for 2011 that feature cash prizes of $1,000 or more and, often, publication deals for the winner (plus, for many contests, additional prizes for winners and other contestants). Note, however, that such competitions often require an entry fee (generally $15-$20 per entry), and some require the submitted material to be previously unpublished. Go to the contest Web site for information about costs and other details. The competition can be fierce, but even if you don’t win, the benefits are valuable: Completing and submitting an entry helps you develop word-count precision and deadline discipline. You may not earn a four-figure cash prize, but you could win some honorable-mention mad money or other prizes. You have a completed manuscript you can submit to other competitions or to agents. Good luck! Poetry 1. The Pinch Journal Poetry Contest Deadline: March 1 Type of submission: online or offline Length of submission: 1-3 poems Prizes: $1,000 and publication 2. Normal Prize in Poetry Deadline: March 4 Type of submission: online Length of submission: 5 pages or 5 poems Prizes: $1,000 and publication 3. Boston Review Fourteenth Annual Poetry Contest Deadline: June 1 Type of submission: offline Length of submission: up to 10 pages Prize: $1,500 and publication 4. Bellevue Literary Review’s Marica and Jan Vilcek Prize in Poetry Deadline: July 1 Type of submission: online Length of submission: up to 3 poems (maximum 5 pages) Prizes: $1,000 and publication 5. Lulu Poetry Contest Deadline: continuous entry Type of submission: online Length of submission: not specified Prizes: annual $5,000; monthly $250; daily $25 Short Fiction 6. he Pinch Journal Fiction Contest Deadline: March 1 Type of submission: offline Length of submission: up to 5,000 words Prizes: $1,500 and publication 7. Sycamore Review’s Wabash Prize for Fiction Deadline: March 1 Type of submission: offline Length of submission: up to 10,000 words Prize: $1,000 and publication for winner 8. Potomac Review Annual Contest Deadline: March 1 Type of submission: online or offline Length of submission: 2 stories of up to 2,000 words Prize: $1,000 and publication for winner 9. Normal Prize in Fiction Deadline: March 4 Type of submission: online Length of submission: up to 10,000 words Prizes: $1,000 and publication for winner 10. Colorado Review’s Nelligan Prize Deadline: postmarked March 11 Type of submission: online or offline Length of submission: under 50 pages Prizes: $1,500 and publication for winner 11. New Rivers Press American Fiction Prize Deadline: May 1 Type of submission: online or offline Length of submission: up to 7,500 words Prizes: $1,000, $500, $250; publication for winners 12. Drue Heinz Literature Prize Deadline: postmarked May 1-June 30 Type of submission: offline Length of submission: not specified Prize: $15,000 and publication 13. Carve Magazine’s Raymond Carver Short Story Contest Deadline: May 15-June 30 Type of submission: offline Length of submission: up 6,000 words Prizes: $1,000, $750, $500, $250; considered by literary agencies 14. Howard Frank Mosher Short Fiction Prize Deadline: postmarked June 30 Type of submission: online or offline Length of submission: up to 10,000 words Prizes: $1,000 and publication, $100 15. Bellevue Literary Review’s Goldenberg Prize in Fiction Deadline: July 1 Type of submission: online Length of submission: up to 5,000 words Prizes: $1,000 and publication Nonfiction 16. Michael Steinberg Essay Prize Deadline: February 28 Type of submission: offline Length of submission: up to 6,000 words Prizes: $1,000 and publication; publication consideration for runner-up 17. Normal Prize in Nonfiction Deadline: March 4 Type of submission: online Length of submission: up to 10,000 words Prizes: $1,000 and publication 18. Creative Nonfiction Anger Revenge Contest Deadline: March 16 Type of submission: offline Length of submission: up to 4,000 words Prizes: $1,000, $500 19. Writers @ Work Writing Competition Deadline: March 20 Type of submission: offline Length of submission: up to 7,500 words Prizes: $1,000, $350, $100; publication consideration for each winner 20. Bellevue Literary Review’s Burns Archive Prize in Nonfiction Deadline: July 1 Type of submission: online Length of submission: up to 5,000 words Prizes: $1,000 and publication Multiple Awards 21. Glimmer Train’s Very Short Fiction Award Deadline: January 1-31, July 1-31 Type of submission: offline Length of submission: up to 3,000 words Prizes: $1,200, publication, and 20 copies; $500; $300 22. Glimmer Train’s Fiction Open Deadline: March 1-31, June 1-30, August 1-30, December 1-31 Type of submission: offline Length of submission: 2,000-20,000 words Prizes: $2,000, publication, and 20 copies; $1,000; $600 23. Glimmer Train’s Short-Story Award for New Writers Deadline: postmarked March 31, postmarked September 30 Type of submission: offline Length of submission: 3,000-12,000 words Prizes: $1,200, publication, and 20 copies; $500; $300 24. Glimmer Train’s Family Matters Deadline: April 1-30, October 1-31 Type of submission: offline Length of submission: 3,000-12,000 words Prizes: $1,200, publication, and 20 copies; $500; $300 Miscellaneous And, of course, no self-respecting list of writing competitions would be complete without this one: 25. Bulwer-Lytton Fiction Contest Deadline: April 15 Type of submission: online or offline Length of submission: up to about 50-60 words Prize: â€Å"a pittance† This whimsical contest is devoted to parodying the purple prose of Edward George â€Å"It Was a Dark and Stormy Night† Bulwer-Lytton and his ilk by crafting, as it were, the most absurdly inept opening line from a (fortunately) nonexistent novel. For more information, go to the slightly disheveled Web site and search for â€Å"The rules to the Bulwer-Lytton Fiction Contest.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Writing Competitions category, check our popular posts, or choose a related post below:Avoid Beginning a Sentence with â€Å"With†What is Dative Case?What’s the Best Way to Refer to a Romantic Partner?

Tlaloc the Aztec God of Rain and Fertility

Tlaloc the Aztec God of Rain and Fertility Tlaloc (Tl-lock) was the Aztec rain god and one of the most ancient and widespread deities of all Mesoamerica. Tlaloc was thought to live on the top of the mountains, especially the ones always covered by clouds; and from there he sent down revivifying rains to the people below. Rain gods are found in most Mesoamerican cultures, and the origins of Tlaloc can be traced back to Teotihuacan and the Olmec. The rain god was called Chaac by the ancient Maya, and Cocijo by the Zapotec of Oaxaca. Tlalocs Characteristics The rain god was among the most important of the Aztec deities, governing the spheres of water, fertility, and agriculture. Tlaloc oversaw crop growth, especially maize, and the regular cycle of the seasons. He ruled over the 13-day sequence in the 260-day ritual calendar beginning with the day Ce Quiauitl (One Rain). Tlalocs female consort was Chalchiuhtlicue (Jade Her Skirt) who presided over freshwater lakes and streams. Archaeologists and historians suggest that the emphasis on this well-known god was a way for the Aztec rulers to legitimize their rule over the region. For this reason, they built a shrine to Tlaloc on the top of the Great Temple of Tenochtitlan, just next to the one dedicated to Huitzilopochtli, the Aztec patron deity. A Shrine in Tenochtitlan Tlalocs shrine at the Templo Mayor represented agriculture and water; while Huitzilopochtlis shrine represented warfare, military conquest, and tribute... These are the two most important shrines within their capital city. The shrine of Tlaloc featured pillars inscribed with symbols of Tlalocs eyes and painted with a series of blue bands. The priest who was tasked with tending to the shrine was the Quetzalcoatl Tlaloc tlamacazqui, one of the most highly ranked priests in the Aztec religion. Many offerings have been found associated with this shrine, containing sacrifices of water animals and artifacts such as jade objects, which were related to water, sea, fertility, and the underworld. A Place in the Aztec Heaven Tlaloc was assisted by a group of supernatural beings called Tlaloques who supplied the earth with rain. In Aztec mythology, Tlaloc was also the governor of the Third Sun, or world, which was dominated by water. After a great flood, the Third Sun ended, and people were replaced by animals such as dogs, butterflies, and turkeys. In the Aztec religion, Tlaloc governed the fourth heaven or sky, called Tlalocan, the Place of Tlaloc. This place is described in Aztec sources as a paradise of lush vegetation and perennial spring, ruled by the god and the Tlaloques. The Tlalocan was also the afterlife destination for those who had died violently of water-related causes as well as for new-born children and women who died in childbirth. Ceremonies and Rituals The most important ceremonies dedicated to Tlaloc were called Tozoztontli and they took place at the end of the dry season, in March and April. Their purpose was to assure abundant rain during the growing season. One of the most common rites carried out during such ceremonies were sacrifices of children, whose crying was considered beneficial for obtaining rain. The tears of new-born children, being strictly connected with the Tlalocan, were pure and precious. One offering found at the Templo Mayor in Tenochtitlan included the remains of approximately 45 children sacrificed in honor of Tlaloc. These children ranged in age between two and seven years of age and were mostly but not entirely males. This was an unusual ritual deposit, and Mexican archaeologist Leonardo LÃ ³pez Lujn has suggested that the sacrifice was specifically to appease Tlaloc during the great drought that occurred during the mid-15th century C.E. Mountain Shrines Apart from the ceremonies carried out at the Aztec Templo Mayor, offerings to Tlaloc have been found in several caves and on mountain peaks. The most sacred shrine of Tlaloc was located on the top of Mount Tlaloc, an extinct volcano located east of Mexico City. Archaeologists investigating on the top of the mountain have identified the architectural remains of an Aztec temple which seem to have been aligned with the Tlaloc shrine at the Templo Mayor. This shrine is enclosed in a precinct where pilgrimages and offerings were carried out once a year by each Aztec king and his priests. Tlaloc Images The image of Tlaloc is one of the most often represented and easily recognizable in Aztec mythology, and similar to rain gods in other Mesoamerican cultures. He has large goggled eyes whose contours are made of two serpents which meet at the center of his face to form his nose. He also has large fangs hanging from his mouth and a protuberant upper lip. He is often surrounded by raindrops and by his assistants, the Tlaloques. He often holds a long scepter in his hand with a sharp tip which represents lightning and thunder. His representations are frequently found in the Aztec books known as codices, as well as in murals, sculptures, and copal incense burners. Sources Berdan FF. 2014. Aztec Archaeology and Ethnohistory. New York: Cambridge University Press.Millar M and Taube KA. 1993. The Gods and Symbols of Ancient Mexico and the Maya: An Illustrated Dictionary of Mesoamerican Religion. London: Thames and HudsonSmith ME. 2013. The Aztecs. Oxford: Wiley-Blackwell.Van Tuerenhout DR. 2005. The Aztecs. New Perspectives. Santa Barbara, CA: ABC-CLIO Inc.

Brandenburg Concerto No. 5 performed in 1721 Essay

Brandenburg Concerto No. 5 performed in 1721 - Essay Example Bach's musical education began with the violin followed by his growth into an authority on the organ and other keyboard instruments. He was a musician with a strong personality and intensity and was known to possess a desire to create a "richer, more complex" music score. Bach's concerts have known to be rich in complexity and this is what we get to understand in the Brandenburg Concerto which has been recognized as one of the best combinations of Bach's works, combining elements of church and orchestral music. "Baroque", a set of European classical music which existed from 1650 - 17501 originally meant an insult also describing an 'irregular' shape of no particular beauty which is often compared to an irregular pearl denoting its irregularity in shape. The "irregular pearl" is a strikingly fitting characterization of architecture often symbolized with that of 17th century. Over time though, this style of music came to be recognized as one with grandeur, stylishness, a sense of bravado and improvisation. Instruments that are particular in this era are hurdy gurdy, harpsichord, organ, bass viol, lute, violin and baroque guitar. Brandenburg Concerto No. 5 is considered to be a masterpiece in the Baroque style. This composition has a clear melody, with excellent and timely usage of instruments like the Lute, Organ all put together in a clever ensemble. The harp and organ invoke an uplifting feeling of happiness along with the lute. The concerto has a continuous line moving and extends with the addition of instruments as the composition progresses, which is peculiar to the Baroque style. Brandenburg Concerto No. 5 displays the influence of the reformation on musical style when compared with the Renaissance era proving to be a masterpiece in its style and era. The concert begins with the lute, followed by introduction of the organ and the cello. The introduction of the 5th Concerto is impressive and demanding which was created with the combination of the violin, cello and the lute. As the concert progresses, the cello and lute are continuous with the organ providing the "melody", the violin depicts drama and intensity and the constant variations in instruments succeeds in invoking many emotions. The finale is depicted with the dramatic introduction of the violin and the cello. Brandenburg Concerto No. 5 is a brilliant composition that is captivating. References http://www.answers.com/baroque+musiccat=entertainment http://classicalplus.gmn.com/composers/composer.aspid=2 A History of Baroque Music (Book). By: McGee, Timothy J., 03630277, 5/15/2004, Vol. 129, Issue 9 http://www.mckeeth.org/wikilinks/bach1911.html Johann Sebastian Bach & the Art of Baroque Music (Book). By: Jones, Trevelyn E., Toth, Luann, Charnizon, Marlene, Grabarek, Daryl, Larkins, Jeanne, Steinberg, Renee, 03628930, Aug2004, Vol. 50, Issue

Project Strategy, Leadership and Governance Coursework

Project Strategy, Leadership and Governance - Coursework Example ject’s overall strategy, for instance the care with which the team is staffed, and the goals set for the project is both very critical (Jovanović et al. 2012). In a similar manner, the organization’s policies, culture, structure, and operating systems can work effectively to promote and support project management or perhaps work against the capability to effectively run projects. An effective project management requires that before it is started, the manager and the team have a responsibility of understanding the structure of the organization as it pertains to the tasks and project. For most organizations, projects and project management are not the operating norm, but rather projects exist outside of the formal, process-oriented activities related to many organizations (Kaleshovska 2014). As a result, many organizations are simply not structured to allow for the effective completion of the projects in conjunction with the ongoing corporate activities. This report w ill attempt to evaluate whether project management is used in strategic context, and then show how this application is achieved. Further, this report will evaluate how excellent project management can promote competitive advantage. Strategic project management provides a practical and step-by-step approach to guiding the organization and mangers on how to turn the projects to gain a competitive advantage. Instead of focusing how the job will be done, a strategic project management focuses on creating a competitive advantage for the organization and winning on the market (Dulipovici & Robey 2013). The framework of strategic project management encompasses five planning assets as well as seven principles for implementation, which can be utilized by organizations and managers during the time of project planning and execution. A project is referred to us as a temporary process and organization projected to achieve certain goals under the constraints of budget, time, and other resources. In most cases,

Bizland ,inc Case Study Example | Topics and Well Written Essays - 500 words

Bizland ,inc - Case Study Example The company is evolving as the firm has added other products to its offering including marketing advice to small businesses, payroll and telephone services. II. Had they compiled an exhaustive list of criteria for their â€Å"must haves†? Had some important qualities been omitted? Were all of the items really necessary? If he and John did make changes, how would the four candidates measure up to the revised list? The firm formulated an exhaustive list of thing they were looking for in the CEO they seek to run the firm. Upon further review of their list I believe Ravi and his management team included a lot of important items needed to perform the job well. Despite their efforts there were some critical things that were left out. First the company did not include having excellent interpersonal and communication skills as part of the list. A CEO is the highest position in a company and this person must interact with a variety of people including employees, shareholders, board of directors, suppliers, and governmental agents. Another flaw in the list is that it did not include the requirement of being an expert negotiator. The CEO during a fiscal year faces numerous business opportunities in various facets of his job in which negotiation skills are vital to the success of the missions. III. Did the four candidates offer any real possibilities? Should they invite any of them for an interview with the entire Board of Directors? Or, even though it would further elongate the process, should Ravi and John begin considering other candidates not previously screened or interviewed? I think that the four candidates have real possibilities. All candidates hold MBA degrees and have over 10 years experience working in the business industry in various positions of importance. I do not think that it is required for the board to invite any more candidates because they already have some excellent

MERCOSUR and FTAA Essay Example | Topics and Well Written Essays - 2000 words

MERCOSUR and FTAA - Essay Example DP, climbed from $650 billion to $990 billion, and direct foreign investment soared from $2.6 billion to $20.24 billion.†(Merco Press 2006)It is the fourth largest integrated market after the European Union (EU), North American Free Trade Agreement (NAFTA) and ASEAN. Despite the setbacks like devaluation in Brazil and Argentine crisis hindering the sustained growth of the sector, the bloc continued to move forward. However the trading block has to face crucial tests with in connection with the Free Trade Area of the Americas (FTAA). This paper envisages bringing out the features and issues that makes the relationship between the block countries and the developed nations a difficult one especially in the political and economic sphere. MERCOSUR the â€Å"Common Market of the Southern Cone’ was formed by the Treaty of Asuncion and consists of Argentina, Brazil, Paraguay and Uruguay with Chile and Bolivia becoming associate members. â€Å"Its purpose is to establish a common market which would include the free movement of goods, services and factors of production, the elimination of customs duties and non-tariff restrictions, the establishment of a common external tariff and the adoption of a common trade policy, the coordination of positions in regional and international economic and commercial for a and the coordination of macro economic and sectoral policies amongst the member states in the areas of foreign trade, agriculture, industry, fiscal and monetary matters, foreign exchange and capital, services, customs, transport and communications and any other means that may have been agreed upon† (Malcolm Rowat, et al. 1997) There were several factors connected with the member countries which have stood in the way of the growth of MERCOSUR. While there was a possibility for building up regional integration for the clustering less developed smaller countries around a more developed and larger neighbouring country, this advantage could not be taken by MERCOSUR. This

Backchannel Responses in Japanese-English Encounters Essay - 1

Backchannel Responses in Japanese-English Encounters - Essay Example Given that the speaker and the listener belong to different backgrounds, the paper explores the evolving differences that present themselves, in responses across different language, gender, and cultural contexts. Â  Since communication takes root in feelings and ideas and manifests itself in behavior, the paper reviews existing research literature and examines if backchannel responses, in the intercultural context of English and Japanese encounters, have played any role explicitly or implicitly in improving communication between the two groups. Analyzing cross-cultural interactions, its value addition to intercultural communication is also studied. Â  The paper then critically scrutinizes convergence and divergence codes among the two groups and tests it in the background of the communication accommodation theory. Investigating into the speaking skills of the listener, the paper construes, that the non-native listener in a conversation with a native speaker, needs to use verbal and non-verbal backchannel responses, informatively and contextually to avoid misunderstanding brought-about by local and foreign interculturality. Â  Charles C. Fries, a renowned American lexicographer, and grammarian was one of the first known researchers to reveal backchannel responses in a published work. Later on, the study of backchannel responses was taken up by researchers from a variety of disciplines - communication studies, sociology, linguistics, and psychology. Â  Since each discipline approached the subject differently, they provided diverse terminologies for the concept of backchannel responses.

MERCOSUR and FTAA Essay Example | Topics and Well Written Essays - 2000 words

MERCOSUR and FTAA - Essay Example DP, climbed from $650 billion to $990 billion, and direct foreign investment soared from $2.6 billion to $20.24 billion.†(Merco Press 2006)It is the fourth largest integrated market after the European Union (EU), North American Free Trade Agreement (NAFTA) and ASEAN. Despite the setbacks like devaluation in Brazil and Argentine crisis hindering the sustained growth of the sector, the bloc continued to move forward. However the trading block has to face crucial tests with in connection with the Free Trade Area of the Americas (FTAA). This paper envisages bringing out the features and issues that makes the relationship between the block countries and the developed nations a difficult one especially in the political and economic sphere. MERCOSUR the â€Å"Common Market of the Southern Cone’ was formed by the Treaty of Asuncion and consists of Argentina, Brazil, Paraguay and Uruguay with Chile and Bolivia becoming associate members. â€Å"Its purpose is to establish a common market which would include the free movement of goods, services and factors of production, the elimination of customs duties and non-tariff restrictions, the establishment of a common external tariff and the adoption of a common trade policy, the coordination of positions in regional and international economic and commercial for a and the coordination of macro economic and sectoral policies amongst the member states in the areas of foreign trade, agriculture, industry, fiscal and monetary matters, foreign exchange and capital, services, customs, transport and communications and any other means that may have been agreed upon† (Malcolm Rowat, et al. 1997) There were several factors connected with the member countries which have stood in the way of the growth of MERCOSUR. While there was a possibility for building up regional integration for the clustering less developed smaller countries around a more developed and larger neighbouring country, this advantage could not be taken by MERCOSUR. This

Muslims and Americans Essay Example | Topics and Well Written Essays - 2000 words

Muslims and Americans - Essay Example That day, though I doubted people knew what I was going to do, I was still shaking as I was carrying a black bag and on my chest with a bomb inside. I was trying to hide it by crossing my arms over my chest. I started to worry. It seemed to me that the police were still coming for me. When the airport announced my flight, I went to the check into the gate. After that, I was trying to get the bomb out of my bag really quickly. Then, the police attacked me. The police caught me before I destroyed the airport and killed everyone. Unfortunately, I was trying to bomb the airport to help Muslim people and finally put an end to discrimination. I am a terrorist. People like me were built to destroy. Most people are afraid of me because I really look bloodthirsty. I am savage because everything that is taken away from me will surely have to face a bitter revenge from me. When someone steals anything from me, I try to cut off the thief’s hand immediately without any remorse. Also, everybody knows that I hate women because I really do not like to look at them. I do not treat women the same way that I treat men because I am better than all of them. I have high regard for religion. I do not drink alcohol because it does not suit my palate, and I am smarter than people who drink alcohol. Also, I do not eat pork because I think that pork is damned meat. All these written above would exactly be how Americans would write about my life today. But the truth is, I am not a single thing mentioned above. I am a young Muslim. I do not kill people, I have very close American friends, and have never done anything to hurt anyone. I do not drink alcohol or eat pork, and I respect all kind of people just like how I want to be respected. I have been living in the U.S. for two years, and I observed that most Americans think that all Saudi Muslims are terrorists. This is one of the dumbest things about Americans.

Cross site scripting Essay Example for Free

Cross site scripting Essay Cross-site scripting is form vulnerability for computer security which mainly occurs in web applications that accept injection of code by web users who happen to be malicious; such users inject the code into various web pages that are used by other web users. The most common codes that are usually injected by malicious web users include scripts of client side and HTML codes. Cross site scripting (XSS) vulnerability which is exploited is usually used by attackers for by passing the certain access controls, a good example of such bypass is a policy of the same origin. XSS originated from the fact that it is possible for a malicious web site to be loaded into another window or frame and then write or read data using java script on other web sites (Rafail, 2001). Cross site scripting vulnerabilities XSS vulnerabilities have been well exploited to come up with very powerful browser exploits and phishing attacks. XSS performed on websites were about eighty percent of all the recorded securities as indicated by the 2007 statistics. In most cases of attack every thing looks to be in order as far as the end users are concerned, but they are finally subjected to access which is not authorized, financial loss and loss of sensitive data (Rafail, 2001). The cross site scripting can be primarily be categorized into two: reflected and stored. But there is another type of cross site scripting which is not widely known, called DOM. The stored refer to those codes that once injected are stored in the target servers permanently. They can remain permanently in the message forum, database comment field, or in the visitor log. The reflected XSS attacks, are the codes which when injected, the web server is reflected off as a search result, an error message or other forms of responses that may include all or some of the input that was sent to the various servers as request in part. Usually the reflected attacks are sent to the victims through other channels such as electronic mail messages, or through other web servers. Once a user is lured into clicking a link which is malicious or is tricked to submit a form which is specially crafted, the code that has been injected travels via the web server which is vulnerable, the reflected attack is in turn sent back to the browser and the code is then executed as if it originated from a valid server (Rafail, 2001). The consequences of cross site scripting attacks are primarily the same regardless of whether they are DOM based, reflected or stored. The main difference the manner in which the pay load enters the server. Cross site scripting is capable of causing various problems to the end users. The problems range in severity, they can cause annoyance to the end users as well as complete loss of accounts. The most serious attacks of XSS result into disclosure of the users information and data thus giving the attacker to actually hijack the session of the user and thus be in a position to comfortably take over the users accounts. The XSS expose the end users to other damaging attacks such as Trojan programs installations, disclosure of files belonging to the end users, redirecting the web user to other sites or pages, or modification of the contents. A cross site scripting vulnerability that allows the attacker to change certain news item or a press release is capable of affecting the stock price of an organization or decreasing the confidence of the consumer. For example a cross site scripting vulnerability on a site of a pharmaceutical can allow the attacker to alter the information of dosage which might result into over or under dosage (Rafail, 2001). Flaws in an XSS are at times very difficult to establish and get rid of them from web applications. In order to find such flaws, the best method to use is performing a review on the security code and also to perform a thorough search in all possible areas where HTTP input request can easily finds its way into output of the HTML. It is very important to note that various tags of HTML tags can be effectively used in transmission of java scripts which are malicious. Nikto, Nesus plus other tools which are currently available in the market can be used in scanning the websites but they are less effective since they are only capable of scratching the surface and are not capable of eliminating all the flaws in the system (Snake, n. d. ). Preventing XSS attacks Once a web site becomes victim of XSS attack the end user is likely too loose a lot of crucial data and information. It is therefore, very important for people to protect themselves against such attacks. One of the best ways of preventing your self of becoming a victim to an XSS attack is failing to respond to a request that is unsolicited by providing your personal details. Such information should not be provided whether it is over the internet or the phone. Users should know that the internet and e-mail pages that are usually used by the XSS attackers look similar to those used by the legitimate institutions and it might be quite hard to distinguish between the two. So if one believes that the contacts could be valid them they should contact the institution in question themselves. They can do so by either visiting the company’s website and instead of using the provided link one should actually type the address or use a page that you might have book marked earlier. One should initiate the contact using the information that you have verified (Naraine, 2009). Conclusion Cross site scripting is a serious fraudulent activity and once one falls prey to it can end up loosing significantly. It is thus good to increase awareness of such vices so that when people are targeted for such acts they can be able to identify them and subsequently be in a good position to protect them. The end users should also do all that is possible in order to conceal their vital information and ensure that it is only given to the relevant authorities when needed. It is also important to keep scanning their system regularly using valid tools. Reference: Naraine, R. (2009): Phishing without bait: The in-session password theft attack, Retrieved on 1st June 2009 from, http://blogs. zdnet. com/security/? p=2390. Rafail, J. (2001): Cross-Site Scripting Vulnerabilities, Retrieved on 1st June 2009 from, http://www. cert. org/archive/pdf/cross_site_scripting. pdf. Snake, R. (n. d. ): XSS (Cross Site Scripting) Cheat Sheet Esp. : for filter evasion, Retrieved on 1st June 2009 from, http://ha. ckers. org/xss. html.

Marks And Spencer: An Analysis

Marks And Spencer: An Analysis Introduction Marks and Spencer is one of the UKs leading retailers. MandS was founded by a partnership between Michael marks, a polish immigrant from Slonim and Thomas Spencer in the early years 1884 to 1949. Then the next few years Michael marks opened some market stalls in many locations like North West of England. In 1984, Thomas Spencer invested in Marks activities and the plan to open the first store in partnership at 20, Cheetham Hill Road, Manchester. And that was the first founding of the present Mark and Spencer retail company. They started their business with a simple business strategy which was to sell quality products under the label of St Michael. MS lingerie, womens clothes and girls school uniform Task 1: Strategic Formulation: According to G Johnson K Scholes, Strategy is the direction and scope of an organisation over the long term, which achieves advantage in a changing environment through its configuration of resources and competences with the aim of fulfilling stakeholder expectations. In simple words, business strategy is a plan which is set by an organisation in terms of future performance. It also gathers what are the plans needed to get the goals set. Whenever embryonic your strategy it is important to understand which position you want to start from in terms of the current performance levels. In addition it is important to consider the important factors which can influence the ability to achieve the strategy. So as MS strategy is including the following components they are vision, mission and goals. As MS Vision is to be standard against which all others are measured MS Mission is to make aspirational quality accessible to all And MS Values are Quality, value, service, innovation and trust Meaning of Stakeholder: Stakeholders are persons, groups or institution with interest in a project or programme. Stakeholder analysis helps to find out the interest of stakeholder in relation to the project, to identify the conflict of interest and understand the relations between stakeholders for the project interest is drawn. MSs management gave a great support that helped in its growth. But recently MSs mangers seems to fail on leading the group to lower and lower sales and profits and their strategic decisions. Shareholders are feeling insecure for future because the share prices are falling down. Hence, MS needs to undertake various steps to maintain the market share and retain its stakeholder in the business for the future growth and success. Stakeholder management has two important elements Stakeholder Analysis and Stakeholder Planning. Stakeholder analysis is a technique used to identify the key and important people who are needed for the project whereas stakeholder planning is a support that would help to succeed the plans. Importances of Stakeholder Analysis that is carried by MS are as follow: To understand the relationship with the stakeholder. To understand the stakeholders place in the organization. To understand the importance of the stakeholder in the organization. Stakeholders power Stakeholders priorities Associated risk areas. To help decide better strategies and decision To help accept the strategy and decision of the organization. http://www.actuaries.org.uk/?a=161691 take the diagram from this for stakeholder of MS What is Stakeholder Mapping? Description During the Stakeholder analysis process, it is useful to classify the various stakeholders by drawing pictures of what stakeholders interest they represent, what groups they are in, the amount of power they process, whether they symbolize inhabiting or following factors for the organisation to recognize its objectives, or which methods they should be dealt with. Stakeholder Mapping is the process to create such pictures to clarify the position. Business strategy definition: Strategic or institutional management is the conduct of drafting, implementing and evaluating cross functional decision that will enable an organization to achieve its long term. According to Arieu (2007), there is strategic consistency when the actions of an organization are consistence with the expectation of management, and these in turn are with the markets and the context. As MS is the UKs leading retailers, MS sells stylish, great value clothing and home products, as it also deliver excellent quality food, reliably sourced from around 2,000 suppliers globally. MS has a commitment as to provide advanced quality products at a reasonable price which has built a  £8 billion turnover, MS employ 68,000 employees in 30 countries, and has more than 500 stores and serving ten millions of customers each and every week. MS have spent the last five years putting in place tough foundations in line with the long term plans. MS have introduced new products and services in the core business of general merchandising (GM) and food, expanding the international business, broadening the multi-national portfolio, and putting the plan A in the heart of our business. MS also respond to the changing needs of the customers by improving the values without comprising on quality; something MS keep viewing the short term pain for a long term gain. MS with its strong brand, delivering the right products and with the exclusive experienced management team, MS are now: Operational executive and increase in the pace of change in the business Increasing MS direct by structuring more channels to markets. MS keep building their international portfolio so as to grow the global customer base MS keeps updating with the current brand communication. As MS celebrate their 125th anniversary they have revealed reputation for Trust, Quality, Service, Value and Innovation. These central part values of MS are as important today as they ever have been. MS has nearly 300 stores in UK which is the shop keeping leader. It is countrys largest retailer and the main business is Clothing which contribute 17% on market share price. MS has always targeted the middle aged class especially their clothing department and specifically the womens wear. Per Una is the brand that is very popular in UK. MS has decided to expand and explore new market in Malaysia. MS share price is also falling due to recession; hence investors are worried about it. Therefore a detail research is carried out to solve the problem and to launch a new clothing range in Malaysia as per the expansion plan. MS has carried out the environmental and organizational audit in order implement its expansion plan with strong clothing range and wide range of products to retain the market position and increase the share price. Following is the SWOT analysis that is carried by MS to first decide it strengths, weakness, opportunities and threats of entering in new market for launching a range of new clothing in womens wear. SWOT Analysis for MS. Internal Strengths Weaknesses Own branded products under own labels. Best Quality service Having their own farm which gives Fresh/ Quality Food. Large Range of products Understands customer trends and preferences. Online-Shopping Existing store coverage is leading to difficulties High price as compare to competitors Very dependent on the performance of own labels External Opportunities Threats Expansion into the new markets. Retail Partnerships Internet shopping Available technology to improve their functioning. Cheap-chains targeting the high end market Overseas groups entering the market Threats from discount store which offers same price with trendy clothing range. With above analysis it is clear that MS can use a strategy that will allow them to enter new market like Malaysia. MS can certainly use its brand image and name to get familiar in the market and to face the competition. Though there is threats and weakness that needs to be taken care by MS in order to be successful in the expansion plan to maintain the market share price. Table 2 MS Industry, PEST Analysis Political Economic European Integration and Free Trade Agreement. Open market for British companies to invest in European. Competition Commission EU Competition Law 2009 Market value  £5.66bn Relative Recession proof industry Optimistic customer Booming retail industry Socio Cultural Technological Change in consumer taste and lifestyle. Organics and healthy eating Environmental conscious Internet selling. IT and Communication Supply Chain Optimization Cool Storage and Transport Stock Management and Bar Code Above analysis gives a clear picture about the European market as a part of expansion for MS. INTERNAL AUDIT: MS has decided to conduct the Organizational audit through Porters Generic Value chain. Porters Generic Value Chain Inbound Logistics > Operations > Outbound Logistics > Marketing Sales > Service > M A R G I N Firm Infrastructure HR Management Technology Development Procurement Diagram 1: http://www.netmba.com/strategy/value-chain/ MS goal behind these activities is to give the customers the value that exceeds the cost of activities and thereby this offer will result in the profit margin. The value chain activities explain MSs: Inbound Logistic: This explain the distribution to manufacturing of MS and even warehousing of the raw materials. Operations: Operation explains the process of transforming raw materials into finished products and service to sell them in MS outlets. Outbound Logistics: The manufacturing and distribution of finished goods. Marketing and Sales: carrying out the market research to identify the customers need and requirement to face the competition in the market. Service: After the product and services are sold MS has a strong support of customers. MS takes every complaint seriously because no problem is small in business in this modern competitive world. MS supports these activities with: The infrastructure of the MS firm is guided with organizational structure, control system and company culture. Put Diagram please to explain: Human resource management: MS takes additional care in selecting its workforce to make that it keeps the values and market position. TASK 2: Table 2 MS Boston Consulting Group Matrix Relative Market Share High Low Rate of Market Growth High Stars Question Marks Organic foods Clothing range Online shopping# Indian own brand foods Services Bakery Low Cash Cows Dogs Perfectly Balanced Own Brand Label Products Wines Delicatessen Counter sales (Fish, Cheese, Pattisserie, Meat) Frozen uncooked foods Flowers Entertainment goods STRATEGIC PLANNING: There are six steps in strategic planning, MS has covered few step as discussed above with various analysis carried out. In this task we will discuss the strategies to be used for entering in new market as part expansion plan. MS and every companies has three main generic strategies available either become the lowest cost retailer or differentiate product and services in such a way that the customers so that they will pay a premium price. Generic strategies result: Cost Leadership, Differentiation and Focus. MSs core products ( food and clothing ), it emphasis a focus generic Strategies as it concentrates on a narrow segment A particular set of groups such as executives Market segmentation such as high end Product feature such as freshness and within the chosen segments MS attempts to achieve differentiation from Tesco, Asda and any high street retailer. Needs that can be better serviced by focusing entirely on it. Competitive Strategy: Competitive Strategy is about being different. It means deliberately choosing to perform activities differently or to perform different activities than rivals to deliver a unique mix of value ( Michael E Porter) The essence of strategy lies in creating tomorrows competitive advantages faster than competitors mimic the ones you posses today (Gary Hamel C K Prahalad) Porters four generic Competitive Strategies MS Generic Strategies: As per these strategies it is argued that to establish its competitive advantage the business needs to make two fundamental decisions which are: Whether to compete on Cost. Its competitive scope. Cost Leadership: As MS has decided to enter the market which is more competitive at price. In order to enter broad cross section of the market by introducing products and service at low price. MS wants to sustain and retain customers in European market; hence it has kept its cost as low as possible to keep low prices for the products and service. MS has to make sure that its quality or the features of the product are untouched with the efforts being at low cost. Market place is more dominated by price, as the product is same from seller to seller. Differentiation: MS will be introducing its product with differentiated feature. MS own brand such as Per Una is very popular within UK that attracts customers frmom aged 35, MS will launch its a new clothing range that will attract customers from aged 20 to 25. It will have a new clothing range with low prices to attract young customer. New Group Strategy and Structure: Based on the above analysis and research and strategic review, the board of MS announced in April 29 of 2009 significant changes to the structure group and strategy. Highlighting the new plans which will be used to retain the customers and increase the share price in the market: More focus on UK retail: Own brands will be modified and will be made more stylish to attract young group of people as well. MS will be selling more of its own brand and products exclusive to MS so that customers can be rest assure that the products are quality, value and service. Recovery plan for range of clothes: There is a huge growth in products like Home, food and Beauty. Store improvement Programme Focused customer service Closure of loss making business, Cost cutting measures and realisation of value: MS is a huge company, customer, investor and everyone has great expectation from them. Therefore MS intend to merge or close business which is making losses. MS intend to close the subsidiary in the European rather than the Irish one. Selling of brooks in king brothers market and super markets in the US as there are no suitable platform for future international expansion by MS in US. MS has opened a new store in China through franchising. MS intends to close its loss making business including a dedicated call centre with about 340 jobs in total. Cost cutting is one of the best ways to reduce the costs of goods sold by using foreign suppliers and less supplier mainly to Asia. TASK 3: Lately, MS has faced some tough competition and thats how its time for MS to come up with new market for growth. In order to analyse the market and find a new market MS has adopted the Ansoffs product market matrix. Table 4 MS The Ansoff Matrix; Growth Vector Components Products Existing New Markets Existing Market Penetration Product Development Improve service and quality Repositioning Withdrawal Expand Own Brand Labels Introduce new products Expand to non-food sector New Market Development Diversification Internationalising Globalization Expand abroad Online shopping Conglomerate Acquisitions Above Ansoff matrix suggest that MS can use this as a base to plot its expansion plan for future. In order to develop a new marketing strategy, MS carried out a market research. MS market research shows that the best way to bring new customers in their existing range would be by exploiting new markets (market development). The company when carried out the research in both primary and secondary and as a outcome, they find the opportunity to target between the ages 18-25 which also includes the students (three million) as potential customers, with a spending ratio of  £12 billion. To aim the youth (students) so that they start shopping for their early student days, MS set a new strategy. 90 universities were contacted and the company used variety of tactics to attract the students like give free gifts at freshers fair, free voucher, direct mail flyers and we banners. This would help the students to maintain their loyalty over degree course and ahead in working life. To increase the awareness about the MS value and products, the company set up a campaign. This campaign was really helpful where MS achieved business aims, including growth and a new market (students, youngsters). Trendy with less price catalogue was another step towards substantive growth. It was launched in 2009 with an aim that it benefits the company as well as the customers which offers a variety of product, free home delivery, and online service as well. To maintain this rapid growth, MS is also planning to take discounted offers internationally with opening new stores in different countries, to further expand the growth in business with a unique selling proposition. MS market research gives the result that the existing product into new markets was the best direction to take further TASK 4: In Addition, MS is to adopt a new system to manage supply. MS is introducing merchandise lifecycle software (Trade Stone Software system) which will support its global sourcing initiatives. This software will reduce the time which will take to bring new products to market, increase imports over an unspecified timeframe and expand its product selection. And with the introduction of the CPR (Customer Pulled Replenishment), MS is planning to implement on the financial strategy by reducing labour costs and stock handling. Accordingly, MS will be maintaining different levels of implementations of strategies. Following the operational strategy for MS Below is a cash flow statement for MS expansion plan in European Market with new clothing range and new product line. Above is the GAP analysis will help MS to set realistic goals and as a basis for identifying the extent to which existing strategies will fail to meet performance objectives in the future. GAP analysis will help MS to realise the requirement and effort required to fill in the GAP from where we are to where we want to go, this gap between this two questions will help MS to fill the gap with all resources that is needed. While planning the strategies MS has forecasted desired revenue/profits. It is then possible to consider how this gap may be bridged, as MS has decided to fill in the gap with expansion and launching a new clothing launch for attracting customers from 20-25 years. Expectancy Theory (Vroom) Effort hh Expectancy? Leads to Performance Instrumentality Leads to Outcome (Reward) Valence? Personal Goals After a extraordinary amount of research over the last few years it shows an increasing realisation of the customer satisfaction and customer focus in the company, MS decided to rebrand few of its stores by applying over the last few years it shows an increasing realisation of the customer satisfaction and customer focus in the company, MS decided to rebrand few of its stores by applying whole new concept design to take MS forward. With the new merchandising techniques and displays MS have found a real positive change in the customers hopping environment. Additionally, to increase the effort towards its modernised offer MS is also mulling a revamp of few of its stores. Moreover, MS also continues to fine-tune its portfolio, transferring its existing store into larger sites such as Oxford Street store, which took over a site formerly occupied by CA in 2002. In order to carry out the market surreys and research, MS is evaluating systems in their organisation. To form the budget of the company MS are opening new stores and departments. As well, the company is working on the limitations to achieve the targets. For example MS has recently evaluated a recycling technique (Plan A) through which it is generating quite a lot of money. Referencing: http://books.google.co.uk/books?id=8KS4gKNgLysCpg=PT29dq=G+Johnson+%26+K+Scholescd=1#v=onepageq=G%20Johnson%20%26%20K%20Scholesf=false http://en.wikipedia.org/wiki/Business_Strategy (function() { var scribd = document.createElement("script"); scribd.type = "text/javascript"; scribd.async = true; scribd.src = "https://www.scribd.com/javascripts/embed_code/inject.js"; var s = document.getElementsByTagName("script")[0]; s.parentNode.insertBefore(scribd, s); })() http://www.coursework4you.co.uk/essays-and-dissertations/bcg-growth-sharemarket.php http://www.netmba.com/strategy/matrix/bcg/ http://www.examstutor.com/business/resources/companyprofiles/marksandspencer/strategyinsight.php (about ms details and information.) http://www.echeat.com/essay.php?t=29922 http://www.thinkingmanagers.com/management/market-strategy.php http://www.oxbridgewriters.com/essays/marketing/marks-spencers-corporate-objectives.php http://www.coursework4you.co.uk/essays-and-dissertations/ansoff-analysis.php

Evelines Decision in James Joyces Dubliners Essay -- Joyce Dubliners

Eveline's Decision in James Joyce's Dubliners      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In the short story, 'Eveline,' James Joyce introduces us to the life of a young woman named Eveline. She has the opportunity to escape with Frank, the man she thinks she loves, to a faraway country in search of a new life.   Instead, she decides to stay in the dreary and gloomy life she already knows.   To understand Eveline's final decision to stay we have to analyze the reasons that prevent Eveline from pursuing a better life. Her fear of the unknown; the fact that she does not know Frank well enough; and the many attachments she has to her home, prompt Eveline to make her decision.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The first reason for Eveline to stay is that she is does not have the courage to leave.   She   tries to convince herself that her life is not ? wholly undesirable,? but Joyce reveals how hard and undesirable her life actually is when he tells us that she ?felt herself in danger of   her father's violence.?   She gets ?palpitations? because she is so afraid of her own father.   Although he beats her and treats her badly, she still thinks that ?sometimes he could be very nice,? just because she remembers him making her laugh once, and other time when he took care of her when she was sick.   These good memories about her father look insignificant compared to what she has to do for him.   Eveline also has to support the mistreatments of her abusive father even when she is asking him for money to buy groceries.   Especially on Saturday nights when he is   ?usually fairly bad,? meaning he is drunk.   Eveline alone asks herself   if it is wise to leave.   She thinks that at her home she has ?shelter and food; she had those whom ... ...irl, is protected by her mother. Memories make Eveline feel more emotionally attached to her home. Although her favorite brother, Ernest, is dead, she still cares about Harry.   She has to many duties in the house.   She has to take care of two children, take care of the house, and her abusive father.   All because of the promise she made to her dying mother to ?keep the home together as long as she could.?   The love for her mother is too strong to break that promise.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In conclusion Eveline chooses the 'odour of dusty cretonne' over a new, but unknown life because the reasons for staying slightly overwhelm the reasons for leaving.   For this era her decision might seem bizarre or even foolish; but making that decision she does what is logical for that epoch. Works Cited Joyce, James Dubliners, New York:Penguin, 1993

Heavy Metal Essay -- Art

Heavy Metal Heavy Metal’s popularity is and has been on the rise due to its many bands and increased guitar technology. Since the mid 1960’s, when heavy metal spread to the U.S. from England, it has grown in popularity. Many of the first bands that came from Europe came with two intentions; to spread heavy metal to other parts of the world, and to make it grow in popularity. (Ragland 1). Heavy metal is a form of rock ‘n’ roll music played on electric guitars and amplified to unnatural volume levels. Such effects as feedback, distortion, reverb, and Wah Wah pedals are commonly added to the music. These effects create completely new sounds, exploiting the possibilities of electric guitars. Most heavy metal music is based on death, Satanism, youth, and teenage rebellion. It is broken into three sub categories; speedcore, thrash metal, and death metal. Heavy metal is the general term for these three categories combined. It is often just called metal. Most heavy metal music is based around the electric guitar. (Ragland 1-2). Guitar technology has changed a lot since the beginning of the rock era. In the early 1950’s electric guitars were very expensive and had few capabilities. Inventions such as wah wah pedals, fuzz boxes, distortion, reverb, and amplifiers have increased the electric guitar's capabilities of making new sounds and music. The new devices have also made rock music more popular. More among the heavy metal population than the many other branches of rock ‘n’ roll. (Hewens). Heavy metal music grabs a hold of rock’s most rudimentary elements; youth, rebellion, sex, fantasy, and a good time at all costs. It is directed towards the alienation and trauma that plagues adolescent life, particularly among the lives if teenage boys. They tend to see their lives as controlled by parents and teachers. For many others, it is a way to release frustration and anger. For instance, a heavy metal concert to those who like heavy metal, is not just a musical performance, full of elaborate costumes and settings. It is a community of teenagers who participate in a shared celebration of youth. (Ragland 1-2). Heavy metal tends to be male-oriented, but metal is not exclusive to the male population. Its basic audiences are dominate by white, male teenagers from criminal backgrounds. Women in heavy metal are usually objects of lust. They are visualized as m... ...icion. "Money is what makes the world turn round." Although that is just a saying, it is somewhat quite true. It brings happiness and misery into peoples lives. In Great Expectations, Pip proves to the reader that money can really make a difference in a person's life. In the beginning of the story Pip was not wealthy, he was living in poverty. His manners were not as great as a rich person's, he did not own much of anything, and he was treated poorly because of that. Joe was not wealthy, and nor was Mrs. Joe. They treated Pip like they would anyone else, as an equal. When he went to Estella’s house, she treated him like he was a laboring boy. Just by looking at him, she concluded that she was better than him because he looked poor, and she looked rich. That was the first time Pip didn’t look at everyone as an equal. He looked at Estella as being rich, and him being poor. As Pip gets older, he becomes wealthy. He took this for granted and treated the poor as he was once treated so many years ago. He believed that money was power. Estella and Ms Havisham were powerful people through his eyes. He wanted to be more like them. As he became a gentleman, he became more like them.

The History Of Earnings Management Accounting Essay

In the last few decennaries the universe economic system has changed. Undoubtedly, major factors on its form had globalisation, concern unity and engineering. These procedures changed the operation of little, medium, and large concerns. In the beginning of twenty-first century there are many dramatic instances that are related to net incomes direction frauds. These events imbalance world-wide economic system ; they bring deficiency of trust to investors for market stock and this leads to misdirect information about net incomes. These false audits and created maltreatments brought an sentiment that shareholders will make perfectly everything to increase their net income. In fact, I have come to believe that net incomes quality is one of the most of import facets in fiscal universe in the present twenty-four hours. Management net incomes play a important function for income statements and balance sheets, as they straight affect stock markets, Bankss, investors, creditors and many fisca l establishments. The intent of this research paper is to reply the inquiry what net incomes direction is and how directors and hearers follow the regulations utilizing the guidelines of this tool. Why is it so of import? Net incomes are an sum of net income that company produce in a certain period of clip. â€Å" Net incomes quality refers to the ability of reported net incomes to reflect the company ‘s true net incomes, every bit good as the utility of reported net incomes to foretell future net incomes † . Fiscal statements are used in cognizing and foretelling the status of the company to be able to do a pick about stocks, notes, and others liquid assets. Fiscal statements besides refer to consistence, stableness and staying power in study net incomes. Accounting does non cognize one simple rating method for ciphering and demoing net incomes. That is why it is so hard to mensurate them and compare them through the markets. Net incomes appear in assorted figures: net income, grosss, ru ning net incomes and etc. Very frequently these factors do non intend anything to anybody and they do non lend for utile information about a company ‘s position. I would wish to reply what grounds and motivations drive directors to net incomes direction. I think that motivations and purposes are really of import and they can impact our ideas that lead to our actions and behaviour. I will so discourse the conceptual model for net incomes direction and its use techniques. In the past old ages audits have put more a stronger focal point on fraud sensing and fraud disincentive. This scrutinizing attempt has started giving better consequences. The legion of net incomes frauds start diminishing. However, there is still a large per centum of companies that use direction net incomes in the incorrect manner, that is why I would wish to demo what technique hearers can utilize in observing fraud in direction net incomes. On history of many frauds and bankruptcies of large houses in the United States and Europe, there has been a rise in involvement of quality of fiscal statements and fiscal studies through hearers. The term, net incomes direction is non new, it has been used in old old ages. Mrs. Katherine Schipper was one of the first who define net incomes direction. She defined it as: â€Å" aˆÂ ¦.purposeful intercession in the external fiscal coverage procedure, with the purpose of obtaining some private addition † ( Schipper ) . Another but more sophisticated account was provided by Healy and Wahlen: â€Å" Net incomes direction occurs when directors use judgements in fiscal coverage and in structuring minutess to change fiscal studies to either misdirect some stakeholders about the implicit in economic public presentation of the company or to act upon contractual results that depend on the reported accounting Numberss † ( Healy and Wahlen ) . In simple words, it is use of a ho use ‘s net incomes ( straight or indirectly ) to run into stockholders and investors outlooks in certain periods of clip. I found many different positions and positions about net incomes direction. I infer that definition of net incomes direction suffers from deficiency of consensus about the definition of net incomes direction. It kindly apprehensible that many bookmans interpret this term otherwise. For many people it is merely a originative managerial resource that shows a company from its best side. Nevertheless, in my sentiment Scott provides the best definition: â€Å" the pick by a director of accounting policies so as to accomplish specific aims. Net incomes direction can be basically classified as either accounting related, affecting the use of accounting records through aggressive or deceitful applications of accounting rules, or operating related, affecting picks made by direction sing the timing of investing or operating activities, with the consequence that repor ted net incomes are influenced by these picks † ( Scott ) . We can acknowledge assorted motivations for net incomes direction. Surely, it is non a safe operation and it binds to put on the line of harm a repute and condemnable duty. Companies will prosecute in this pattern merely if they must and it is their last option and pick. We can choose and place the five the most common motivations for this procedure: stock market benefits, concealing private information, political costs, internal motivations, and doing CEO look better. The stock market relies on information, which means that investors want to cognize the prognosis of the fiscal side of the company before they buy stock. Interaction between those two organic structures is really high because puting in stock is a really hazardous action. Investors frequently invest in successful and potentially profitable houses. Firms need to look good and strong in assorted fiscal analyzes. These elements can easy force houses towards net incomes direction. By run intoing outlook of investors, companies expect higher returns, which will ensue better hard currency flow and stableness for a company. On the other manus, by demoing negative income and pour income statement a house exposes itself to a dramatic lessening in the company ‘s value and capital. Which gives negative stock gross. The stronger inducement so the higher chance that directors will utilize net incomes direction to increase its income, which will hold consequence on better prognosis analysis f or company ( Payne and Robb ) . To sum up, company attack net incomes direction reasonably easily because they want to remain in â€Å" game † and they expect their challenger to make the same thing. Hiding private information is process whereby concealing some information directors achieve their ends. It is hard to explicate the patterns of house ‘s accounting to the public participants. If the investors can non acknowledge a method of accounting they more likely will non put their assets in the house. To better information of the company, directors may follow simpler and clearer methods which result altering in net incomes often ( S. Verbruggen, J. Christaens, and K. Milis ) . The following factor that can act upon fiscal statements is authorities. Tax Torahs and different sorts of authorities ordinances may impact greed for alterations in direction net incomes. Large companies do non desire to large affect by politicians and control by authoritiess. Equally long as politicians do non indicate at houses for deficiency of liquid or inefficient stock portions, companies do they work. Fiscal studies are really frequently tasty morsel for politicians. One of the most influential factors in my sentiment is doing the CEO expression good. It happens because of the greed in people, particularly for CEO or CFO and their compulsions with their repute. It normally exists when a company changes its Chief executive officer or when the CEO retires and he or she likes to go forth good feeling after its direction, which of class consequence in a large sum of fillips. Last illustration of a motivation for net incomes direction is internal motivations. Even if a company does non hold to demo its operations and net incomes to stakeholders or authorities, it can still utilize this powerful tool to make its annual ends and to achieve its public presentation program. I will concentrate now on patterns, process and fast one that directors use. How do houses pull off net incomes? The easiest and the fastest manner to conceal or demo a batch of net income in fiscal informations is by utilizing accumulations. Harmonizing to J. Jones and his work in â€Å" Earnings direction during of import alleviation probes † , most of the companies use unexpected accumulations or really similar to those that they use in their books to do up a difference between its existent assets to its end. He appointed each of their methods to assorted types of classs. Assorted types of these methods are net incomes direction through: specific accumulations, revelation and ‘real action ‘ , cost allotment and construction of dealing which refers to change fiscal informations. The first type of process that a house can utilize is net incomes direction through specific accumulations. It happens really frequently that direction can utilize specific accounting criterions in its fiscal statement because a house can happen itself in particular state of affairss or in particular industry. These specific state of affairss offers more room for different picks of direction because jurisprudence or regulations are non really specific. As a consequence it gives adequate grounds to hike up houses net incomes. This free pick of reading for comptrollers brings attending to hearers and their probes. Examples of these patterns are normally known in Bankss, insurance and belongings industry. In these industries houses can reasonably easy managed loan ‘s losingss, rating of belongings or pensions. The 2nd type of common patterns in net incomes direction is cost allotment. Firms can switch its income by apportioning costs to different activities. It can happen when cost, gross or an point is moved from other subordinates to another country with extra revenue enhancement or a different accounting method. Sometimes houses use charitable organisation to acquire extra options in traveling net incomes. In maintaining with Jones and Robert ‘s research ( 2006 ) † charities use the allotment of joint costs to smooth the plan ration, an frequently used index of charity efficiency † ( Jones and Robert ) . Largely, investors bring their attending to core fiscal informations, that is why it is utile for companies to switch some disbursals from chief fiscal informations to ‘special points ‘ . It happens because in nucleus fiscal information grosss and disbursals are non summed up with grosss and disbursals, for particular points, which can give infinite for net incomes direction. Large part of bookmans agree that income switching through different classs and reinvesting net incomes consequence in optimisation of revenue enhancements and study net incomes. Net incomes direction uses its â€Å" fast ones † through revelation. Directors normally use anterior net incomes sums to measure current net incomes in stock option. Under SFAS No 123 company should acknowledge pro forma stock option as an disbursal but houses manage this as a stock option in a footer. In fact, this pattern can cut down public unfavorable judgment because finally the CEO will counterbalance it and stock ‘s value can reminds the same, high. Back before 2002, multiple houses in United States normally used this process. ‘Real activities ‘ direction has a different intent of net incomes direction than old methods. Firm ‘s existent activities can by equilibrate up and down by altering a construction of dealing to be or non be able to use certain accounting criterions. Form of this pattern can be seen when an organisation cuts its budget, or selling monetary value, or follow just-in-time price reductions. Real use happens when company deviate from normal concern patterns and undertaken with primary aim of run intoing certain thresholds. ( Roychowdhury 2006 ) . Many grounds show that addition in gross revenues consequences in monetary value price reduction giving by companies, engage in overrun cut down cost of goods sold. Everything is a consequences of specific and rigorous end for a house. Besides, really clear illustrations provide just-in-time acceptance alterations in debt and revenue enhancement inducements when an organisation experiences different pattern for LIFO and FIFO tha t relates straight to income smoothing. A different manner of utilizing existent activities is clocking corporation ‘s accounting determinations. Firms give money for charity foundations, which result in grants. The clip spread between sedimentations and payout consequences in possibilities of net incomes direction. Petrovits put it good by stating â€Å" houses with high stock monetary value sensitiveness and little additions in net incomes make the most income-increasing foundation support picks. Firms with increasing net incomes despite of big income-decreasing foundation support picks in the current twelvemonth are more likely to increase net incomes in subsequent periods, consistent with the usage of cooky jar militias and net incomes smoothing † ( Petrovits ) . Relatively, directors can smooth net incomes income by hard currency flow. Playing with accumulations and altering them are most common pattern. Particularly, when discretional accumulations and derived functions accumulations are easy to pull off. If a company ‘s portfolio has a big fanciful sum and lower degrees of discretional accumulations, it will propose that both of those accumulations were modified to smooth net incomes. Is it ethical to utilize net incomes direction? I think that this pattern is likely one of the most of import ethical issues confronting the accounting profession today. Management normally has to make up one's mind either play a just game and seek to remain in frame of accounting regulations or maximising its net income utilizing every tool that directors can utilize. The job is ne'er black or white ; it is more like a gray side of net incomes direction, which can raise ethical issues. In a wide argument about ethical issues in moralss one side claim that: â€Å" net incomes direction undertaken entirely to heighten personal ends is by and large viewed as unethical † and the other side conclude that the moralss are both unethical and ethical, it depends of concern end. Others say that it is wholly unethical. Having said that the ethical effects of pull offing net incomes whether it has positive or negative influence of the moral facets and direction behaviour. Harmonizing to my research, purposes are the most influencing factor for determinations. Which can be subsequently justice as ethical or non. Research by Nelson et all ( 2003 ) concluded that it is common pattern to utilize net incomes direction today. The survey shows that day-to-day activity of companies consequences in cut downing accumulations from old periods, modifying depreciation, postponing measures, gross revenues dealing and altering categorization of income statement. The sample of 515 hearers and their list seems ne'er stoping. I can merely presume that â€Å" little † , â€Å" careless † errors are made every twenty-four hours. Those patterns can take to many effects in the hereafter. Directors can make multiple things to profit a company. These advantages can hold positive and negative results. Stock va lue, bonus pay for directors and etc. are merely on one side of the equation. The other side is more harmful because being detected for fraud will diminish in value of stock, loss of repute for company and direction, and trail for director. â€Å" If net incomes direction is considered unethical by fiscal statement users, so directors ‘ and companies ‘ reputes may endure and companies ‘ credibleness in the fiscal markets may be damaged † ( Kaplan,2001 ) . Kaplan ‘s probe showed that it is hard to make up one's mind if net incomes direction is unethical because we have to look at each instance from assorted position whether it was knowing or non. I inferred that company will ever seek to maximise its net income because it is the whole intent of a map of a company and we have to specify really particular and inside informations regulations to forestall those patterns. By doing clear criterions, comptrollers are able to cut down unethical behaviour to min imum. However, it will ever be something new and something that accounting has non defined yet. In concern everybody needs to happen a balance. I see a demand for schools to learn future hearers and directors about moralss and set up diligent penalties for corrupt comptrollers and supply good audited policies for organisation in concern universes. Many bookmans say that net incomes direction is an issue and a big part of their surveies focuses on the causes, effects and sensing of this topic. Relevant fact in research workers surveies is that defect in net incomes direction is non easy to observe. For sensing hearers use assorted techniques, which are non perfect and normally are miss specified. As I mentioned before accumulations are the most common methods that comptrollers use. It is because ; this method is ready to hand and more flexible than other ( like altering LIFO and FIFO ) . One of the most recognizable techniques is to â€Å" insulate the ‘discretionary ‘ part of the accrual constituent of net incomes † . This technique is really common but still it consists of a deficiency of power because of hapless ability to insulate specific accumulations, which has an unspecified correlativity between variables. Many alternate techniques have been found in recent old ages but they have little betterment ov er this chief method. One of them has a intent for placing discretional accumulations by Dechow and Dichev, 2002. Another method is fiting processs, which helps with misspecification but it is utile merely it matches relevant process with accurate variable. The whole intent of happening work method for sensing net incomes direction is use in accumulations, hearers will confront troubles in sensing of frauds in fiscal statements until they do non happen perfect theoretical account to utilize.Decision: start here delightMany accounting dirts shows importance of believable fiscal coverage. Net incomes direction is really accessible and common in concern in Twenty-one century. Many times when person negotiations about direction net incomes people think that it is something incorrect and negative but it can be really positive and legal. Management net incomes is a tool which aid comptrollers to demo company ‘s fiscal status in favourable manner. Law of accounting modulate many regu lations and state how to construe fiscal jurisprudence. Of class comptrollers have many option to pull strings and smooth their income. However, size of the house has positive impact on net incomes direction because large companies have strong internal control system and good define mechanisms. They besides corporate with CPA houses which they care about their reputes. These elements have decrease chance of earrings direction nevertheless the big companies can besides confront more force per unit area for positive studies. They have wider scope of histories, more bargaining power and stronger power to pull strings net incomes. Surely, motivations are the cardinal elements for net incomes direction. They explain most of directors behavior. Motivations see merely two picks. They are either favourable or no favourable for organisation. I would add something in this paragraph, assist me out my senior! Accounting alterations every twenty-four hours, directors face those alterations in processs every bit good. Government and fiscal organisation should look towards internal issues like audits instead than external factors. Accountants should set more force per unit area on audit because less audit attendings peers more deceitful net incomes direction in concern. Detection in net incomes direction is an of import issue as good and I hope I highlighted that job. It has many restriction and I think that research worker should work on more informations aggregation and less biased methods. In shutting, I recognize an ethical tradeoff throughout organisations. When one house does something rectify and the other sees chance to increases its net incomes even though it can be unethical. The job is that many companies do non look for the long position but short term net income which normally consequences in frauds and unethical behaviour. Net incomes direction is a really sophisticated and powerful tool used normally today.