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A child and his dad are sitting at their table the father articulates, â€Å"l love Jell-O. † â€Å"Why? ‘ the child asked, â€Å"Well†¦ † The dad started rattling off the run of the mill father's life to his child. The camera skillet to the child as he imagines himself from his father's point of view. The father tells his child that each morning he awakens â€Å"with somewhat less hair† the child is then appeared In his father's garments gazing in the mirror with little hair on his head.Then he needs to â€Å"drive to work In overwhelming traffic† says the father as you see the kid anxiously driving scarcely ready to see over the guiding wheel driving in the middle of two semi-trucks. The father at that point discloses to his child when he got the opportunity to work his manager had let him know â€Å"the venture he had been chipping away at for a year was dropped. † You see the child shading an image as his manager removes it and tears it up, the camera at that point skillet back to the kid's distressed face. The father and the child are back at the table and the father expresses that â€Å"Jell-O pudding compensates for all of that.The child takes a gander at his father and gives him his pudding, â€Å"here, you need this more than me† (Jell-O pudding) Jell-Co's objective was to accomplish the crowd of fathers and children in this particular notice. They had indicated the dad's regular daily existence through the eyes of his kid partner the two jobs in the business. The promotion ends up being ethos relating the dads portrayed day to a commonplace dads regular daily existence. The Jell-O In the business Is utilized to depict their pudding as a pressure reliever and It â€Å"makes up for al of that† comparative with the dads awful day.At the finish of the business the youngster hands his dad the Jell-O in the wake of picturing the day his father had at work, this held the crowd prisoner to the deli ghtful kid liberally giving his persevering dad his one Jell-O pudding nibble utilizing the sentiment influence. The sole reason for the business was to propel the purchaser to purchase Jell-O items since it eases the entirety of their pressure and sets them feeling better. Harden O makes the crowd think about their unpleasant day at work and how they could identify with the ether and son.They do as such in the business by making them feel like they need the pudding to mitigate their pressure and accept that It really works. At the point when the dad expresses that â€Å"l love Jell-O† and starts enlightening his child concerning his day and due to the association fathers have with his situation they would need to feel a similar way the dad in the business did in the wake of eating the pudding. The tone that is depicted day of work and with the symbolism of a kid with the main hairlines, driving created traffic and working is very comical.The loathsome day the dad had delinea ted the discouraging side of a regular dads' day by day nurturing an upsetting tone to the business. Harden O had sold its item adequately to the dad and child crowd through genuine circumstances yet needed visuals of the pudding. The sponsor surpassed in clinging to their focused on crowd and including both ethos and feeling impact catching the watcher's eye with giggling and hopelessness which is a successful method of eating a purchaser to cling to their product.People may consider the to be as delectable in light of the fact that the dad said he â€Å"loves Jell-O† in any case, the ad doesn't state why he cherishes it or shows in detail the item itself to get a visual thought of what the purchasers will be eating. Generally the business was fruitful in satisfying their goal of depicting a reasonable domain to get the dad and child crowd for their item, Jell-O pudding. Works Cited Jell-O pudding. Notice. OCW. 4 Jan 2014. TV

Share Price Prediction and Analysis Essay Example | Topics and Well Written Essays - 1500 words

Offer Price Prediction and Analysis - Essay Example Coming up next is a basic survey of such writing. What's more, the conversation applies an amalgamation of two methodologies/models distinguished to anticipate the offer costs for Tesco Plc from the distributions of the firm’s fiscal summaries for 2008 and 2009. Ultimately, this conversation endeavors to test the methodology by contrasting these two arrangements of expectations and real offer costs. A finishing up comment, which remarks on the outcomes, wraps up the paper. Approaches/Models at Predicting Share Costs In present moment or medium-term, various models or approaches are utilized in anticipating the future costs of portions of different organizations. Offer costs of organizations may take various structures, for example, direct, level, cyclic, or occasional as impacted by winning business sector and ecological components (Hassan, et al., 2007). Because of absence of forecast techniques that give least expectation mistake, financial specialists will in general apply various strategies in this way contrasting their outcomes in an offer with finding the best model or way to deal with use (Chen, et al., 2003). ... Counterfeit Neural Network (ANN) is an offer value forecast strategy that is usually utilized. For a long time, ANN has been created and rebuilt so as to give proficient and successful exhibitions on foreseeing share costs of firms in a stock trade for motivations behind speculation (Tom, et al, 2000). In any case, most indicators utilized single measurement of ANN (Kim and Shin, 2007). Use of single measurements in anticipating share costs once in a while gives a chance to find the choice guideline that the model uses while making the forecasts (Hassan, et al, 2007). Counterfeit Neural Network is an offer value expectation model or approach, which is made through incitement of natural focal sensory system of speculators or indicators (Swales and Yoon, 2002). One reason clarifying its broad application is the capacity to foresee share costs from huge databases (Olson and Mossman, 2003). Back-proliferation calculation is the premise of Artificial Neural Network in anticipating share c osts of firms. ANN back proliferation work is typically spoken to by the accompanying capacity: Where, xi is the entirety of data sources, which is increased by their separate loads wji; Aj is the anticipated offer an incentive under the ANN model; and n is the end time frame in which the valuation is done. Choice tree (DT) model then again is an information mining model or approach utilized in anticipating or estimating share costs inside a stock trade showcase. One reason for its broad application is the way that DT has an incredible capacity and ability of depicting cause just as impact connections of different stock costs. From the ideas or use of DT, financial specialists are

Strategic Operations Management Essay Example | Topics and Well Written Essays - 2250 words

Vital Operations Management - Essay Example Hayes (p 10) says that tasks job is greater than that of only implementer of system. It is here that new thoughts develop, new information, abilities and learnings are getting obtained. New methodologies are regularly emerging even as one is being actualized. Emanant feeling of what the system ought to be will originated from the encounters and criticism from its working staff dependent on which mid course technique amendments should be possible. A tasks methodology is never finished without a fitting usage plan. The reasonability of technique relies urgently upon the way of its execution; a sound usage can rescue poor system and best of methodologies can be destroyed by terrible usage (Bettley et al). For this the arrangement must be obviously explained, alongside a checking plan. It will obviously convey to the activities group the basis behind the arrangement, the job of various capacities, linkage between practical objectives and methodology, lucidity on ideas like market qualifiers and market champs and furthermore the tradeoffs expected. It will obviously impart the beginning, courses of events results and the activity required by each capacity. It will be clear about asset designation and plans for filling in holes (for instance new preparing in client taking care of, preparing for utilization of new IT innovation, and so forth). For example the technique may call for more noteworthy re-appropriating as opposed to asse mbling which may mean littler spending plans and run any desires for extension for the assembling division. The method of reasoning behind this should be obviously conveyed. At long last it will have a reasonable usage motivation on when to begin, where to begin, the pace of execution, how it will be composed and by whom. For the tasks technique to be effective, it would should be a communitarian exertion. Operating system ought not follow a top-down methodology alone; it ought to be overwhelmingly base up. For one it would help in drawing upon the information and experience of the tasks group. It will likewise be a certain technique for conveying to the activities group the business procedure the association is following. It will be the surest method to guarantee propriety of the methodology since tasks director will have the option to see the fit better than any other person and come out with holes and weaknesses of the assets to meet the procedure. This methodology would likewise guarantee the straightforwardness and speed of usage as a great part of the subtleties of the arrangement are as of now impressively disguised by the activities group. Sadler (2000) says that an appropriate arranging process including occupied chiefs who are exceptionally focussed on activities and a facilitator would enormously expand the opportunity of achievement of execution of tasks technique. Companion (p 247) says that methodology so created must be conveyed to the activities group such that they will take responsibility for usage. Creating and conveying the arrangement will dodge hierarchical nearsightedness, i.e., powerlessness to see between their own utilitarian divisions. It will likewise keep away from undesirable grouse some utilitarian individual may create in light of the fact that they feel that their area of expertise has been dismissed. Companion likewise says that a procedure created in a cooperative way

These Colleges Produce The Most Fortune 500 CEOs -

These Colleges Produce The Most Fortune 500 CEOs by: Gregory Yang on November 08, 2018 | 0 Comments Comments 3,625 Views November 8, 2018The University of Wisconsin currently has the most alums as Fortune 500 CEOs. Photo by Jeff Miller/UW-MadisonThe number one undergraduate college that produces the most Fortune 500 CEOs? University of Wisconsin.A new study by Kittleman, a source for nonprofit leaders, examined all 500 CEOs of Fortune 500 companies to see where each earned their undergraduate degree.  You might think most CEOs come from Ivy League universities, but the study by Kittleman proves that to be wrong. In some ways. The University of Wisconsin came out on top with 14 CEOs currently at Fortune 500 companies. Following in second was Harvard University with 12 CEOs. Among the top 10, only two schools are Ivy League universities: Harvard (at second) and Cornell (at third).Kittleman’s study focused exclusively on undergraduate schools that Fortune 500 CEOs attended . After calculating results, Kittleman then broke down the numbers into categories such as public vs. private and conference. Similarly, they also used the same methodology to determine non-profit CEOs and leaders.Kittleman imageBROKEN DOWN BY CONFERENCE AND PRIVATE VS. PUBLICAmong the conferences, the Big Ten produces the most Fortune 500 CEOs, with 62 or 12.4% of the 500. Coming in second is the ACC, which produced 28 CEOs, or 5.6% of the 500. In third is the SEC with 26 CEOS (5.2%), with the Pac-12 following, producing 24 CEOs (4.8%).Kittleman’s research finds that it probably doesn’t matter much whether or not you attend a private or public undergraduate university. Among the top 30 schools, there is an even split of CEOs between private and public schools. At a closer look, it’s also important to note that 3.6% of Fortune 500 CEOs did not attend undergrad and another 11.2% attended international universities.NON-PROFIT RESULTSWhich schools produce the most nonprofit leaders?Yale came out on top with four nonprofit leaders. Following closely were Georgetown, Princeton, State University of New York, University of Wisconsin, and UC-Berkeley.Taking a closer look at schools that produced nonprofit leaders, it’s important to note that a majority of nonprofit leaders actually attended private schools. Only nine top nonprofit leaders didn’t attend any university and four attended international schools.EDUCATION GETS YOU PLACES — MOSTLYKittleman imageAcademic credentials are certainly an important factor in moving up the career ladder and even to move up socioeconomic levels.  According to the Harvard Business Review, nearly a third of jobs that once required only a high school diploma, now require a four-year college degree. Whats more, 25% of jobs that required a bachelor’s degree now require a master’s.Yet, the Harvard Business Review’s CEO Genome Project, which examined more than 17,000 C-suite e xecutive assessments, found that 8% of CEOs did not complete college at all. According to the Harvard Business Review, that 8% of CEOs overcame the odds in three ways: becoming a proven insider, over indexing on results, and being a talent magnet.Becoming a proven insider starts by gaining deep industry-specific and firm-specific knowledge. Despite having not attended college, 89% of CEOs without college degrees â€Å"grew up† in the same industry where they served as CEO.â€Å"Employers often feel safer hiring industry and company insiders,† according to the Harvard Business Review. â€Å"These CEOs’ deep knowledge and relationships gave them a platform for success that more than compensated for lack of formal education.†Moreover, without a college degree, these CEOs needed to let their results speak for themselves.â€Å"As we shared in What Sets Successful CEOs Apart, reliability is one of four CEO Genome behaviors that differentiates successful CEOs à ¢â‚¬â€ and the only one that also doubles your chances of getting hired into the role,† the Harvard Business Review reports.Interestingly enough, CEO’s without a college degree also had roughly twice the rate of military experience than the overall CEO pool that was analyzed.â€Å"In the absence of a college degree, military experience can offer opportunities to learn important skills and demonstrate results in early leadership experiences,† the Harvard Business Review reports.Surrounding yourself around talented individuals can also help if you aren’t attending college.â€Å"The CEOs without degrees that we analyzed were more likely than their peers to proactively surround themselves with strong talent and lean on the team to contribute expertise,† according to the Harvard Business Review. â€Å"They were humble, and more open to soliciting ideas from all types of people, regardless of status or rank.†It’s important to note that thes e 8% of CEOs are exceptions. But the Harvard Business Review study highlights an interesting point: Knowing your field, delivering results, and learning from others are perhaps just as important as that expensive college degree.â€Å"Each of us faces our own formidable hurdles on the way to the top. While the CEOs we studied surmounted the extra obstacle of not having gone to college, we think their career paths can provide lessons to other leaders regardless of their level of education. We will all do a better job if we learn our business deeply, focus on delivering results, and learn to lean on others.†(See the following page for the full list of schools with CEOs at Fortune 500 companies and nonprofits.) Page 1 of 212 »

Ergotism in The Salem Witch Trials - 567 Words

Ergotism in Salem The Salem Witch Trials were a horrendous event in the history of America and was the first of its kind. A question that has risen up numerous times is what was the actual cause of the trials. We know that a few girls made the first accusations, but why. I will now explain how Salem became one of the most notorious towns in Massachusetts. Ergot poisoning was the cause for the witch trials as it caused the girls to become crazed and delirious. First you may ask yourself what exactly is Ergot poisoning. Ergot is a fungal disease of rye that grows in the ear of the Cereal. Early colonists reported that they were dissatisfied with the common grass as it made their cattle ill.Ergot was first medically reported only a few years before the trials. This means that ergotism was a relevant disease at the time of the trials.You can acquire ergot poisoning simply by eating contaminated bread therefore the girls would not know that they were being poisoned. Ergotism Symptoms include crawling sensation in the skin and tingling in the fingers, vertigo, headaches, disturbances in sensation, painful muscular contractions leading to convulsions and vomiting. A few of the mental disturbances include mania, melancholia, psychosis, and delirium.(Caporeal 23)The accusers may have lost their minds to this awful disease. The biting, pinching, and pricking with pins may allude to the crawling sensations under the skin experienced by ergotism vict ims.(caporeal 25) The location ofShow MoreRelatedSalem Witch Trials And Convulsive Ergotism1875 Words   |  8 PagesThe Salem Witches trials started with eight girls’ strange behavior they became ill with strange â€Å"distempers† in December 1691. A few months later, in February 1692, a local doctor suggested the girls were bewitched (Caporael 21). This ignited the sudden growth of witchcraft accusations in the Salem area. Today, there are various theories explaining these unusual afflictions including convulsive ergotism and an encephalitis epidemic (Caporael, Matossian 355, Carlson xvi). The Salem Witches were relativelyRead MoreThe Salem Witch Trials Of Colonial Massachusetts1473 Words   |  6 PagesThe infamous Salem witch trials of colonial Massachusetts took place between 1692 and 1693. They involved the execution of fourteen women and five men within the brief time period. What is now the New England region had been established by a homogenous Puritan population, which emigra ted from England. Abiding by a strict set of beliefs, the Puritans did not accept people of other backgrounds,therefore it might follow that the Salem Witch Trials of New England were a result of the strict Puritan societyRead MoreThe Salem Witch Trials : A Devastating Event958 Words   |  4 PagesThe Salem Witch Trials was a devastating event in which 19 people and dogs were killed due to the cry of witchcraft. The outburst of these events could be blamed on several things. Certain things like economics, medicines and culture have to be taken into account when trying to understand the events of the Salem Witch Trials. People like Franklin Jr. Mixon, Linnda R. Caporael, Dr. Allan Woolf, Elaine G. Brewslaw, and Isaac Ariail Reed take into account one of the three: economics, medicines and cultureRead MoreEssay on Ergotism, Hysteria, and Disorders Detected in Salem889 Words   |  4 PagesMany people believe the Salem Witch Trials were caused by Ergotism, while others believe it to be just a form of hysteria, but what if I told you it could have been all of those combined together with another theory added in? In the story, The Crucible, mass hysteria broke out all through Salem being caused by the witch trials. The witch trials, however, may not have been the only thing causing the hysteria. Argot poisoning in the water along with puritan pressure causing the little girls to actRead MoreThe Salem Witch Trials Is Unknown1590 Words   |  7 Pages It is due to contrasting views and opinions that the real cause of the Salem Witch Trials is unknown. It is through major factors like the personal context of the historian that there are these differing thoughts. The people and society that a person is surrounded by for an extended amount of time can help to mold and create the personal opinions that a historian may hold. Historian’s thought have been shaped and changed by the people and places that they spent a large amount of time around, theyRead More Plants and Superstitions Essay1739 Words   |  7 Pageshappened they blamed another superstition, which was witchcraft. Almost all of the witchcraft misunderstandings were caused by Christianitys persecution of those who refused to abandon pagan beliefs (Zolar, 1995), but not in the case of the Salem Witch trials. In 1692 superstitions somehow became the way of thinking. The misuse of it led to the executions of many innocent people in this country. Witchcraft was the crime, for which they were wrongly accused. Fact Net Inc. (see Internet Source)Read MoreThe Trials Of Salem Witch Trials2374 Words   |  10 Pagesfor the cause of the Salem Witch Trials in 1692 have been offered by historians since the first girl fell ill to bewitchment in December 1961. This marked the beginning of the witch hunt that ended with the death of twenty convicted â€Å"witches†. Historical writers have tried to allocate one particular factor or event as the cause of the Trials, but it is more likely that many of these factors and events are connected and a number of these issues are at the centre of the trials. The context that theseRead MoreThe Trials Of The Salem Witch Trials1866 Words   |  8 Pagessurrounding the cause of the Salem Witch Trials 1692 makes the topic captivating as many historian perspec tives offer explanations for the causation of the trials, yet the personal context of each historian has determined its historic reliability. This questions the level of objectivity each historian has in their responses to the Trials. The aims and purposes of a historian, as well as their differing methodologies may alter the approach the have towards the investigation of the Trials. Many interpretationsRead MoreThe Case Of Captain Alden846 Words   |  4 Pagesclaimed that, â€Å"the man told her so.† This account helps to show how some people could had an influence on the outcome of the trials. When a victim couldn t identify the specter, people around would them bombard the victim with names. Some accounts also seem to suggest that Samuel Parris and his supporters terrorized villagers and even had some controlled over the trials. Considering that his two daughter were among the first to become â€Å"bewitch† it would make sense for Samuel Parris to take advantageR ead MoreThe Causes Of Witchcraft Hysteria In The Salem Witch Trials1110 Words   |  5 PagesHowever, those who read it took it as a permit to kill witches (â€Å"Witches: A Century of Murder.† 1). Because of this, a paranoia that witches were constantly among them quickly set in, striking fear into those who felt most vulnerable. In the Salem witch trials, Samuel Parris, a Puritan minister in the town at the time, was victim to this paranoia - desperately trying to cleanse his town from the evil of witches (The Crucible, Miller). With a lust for seeking out those involved in witchcraft, the

Eco Terrorism and Violence in The United States - 1656 Words

Eco terrorism has been said by the Federal Bureau of Investigation to be the most significant domestic terror threat facing the United States today (Environmental). This assumption could not be any more true. Everyday, the lives of many innocent citizens and animals are put in danger just for a group of people to try to make a statement about what they believe is right, and what they believe is wrong. These actions are usually committed by individuals who believe that the exploitation of natural resources and despoliation of the environment are becoming so severe that action outside of conventional legal and environmental channels is required (Ecoterrorism. Pollution). Although this may be effective in getting the wanted attention†¦show more content†¦Though most groups are targeting the higher-ups in a business or production, many of the lower level workers are being harmed in their attempts. Putting people in danger to make a statement is not the right way to approach the situation. Legal actions should, and are often taken against these individuals that see it necessary to cause destruction to fix a problem. Because of their violent actions, environmental activists have been legally deemed terrorists. They have inflicted millions of dollars in damages and have maimed innocent people (Ecoterrorism: The Dangerous). The term Eco terrorist came into play because the goal of these domestic terrorists are the same as those of international terrorists; to threaten a legitimately elected government through causing domestic unrest and threatening the peaceful orderliness of society (Environmental). Main targets of these acts include forestation projects, hydro-electric operations, resource production, and land based telecommunication and energy services (Nilson). The term terrorist has also been labeled upon on these activists because the means utilized by domestic terrorists are very similar to those of international terrorists. Both groups target unarmed c ivilians and carry out violent attacks without there being a war. According to the article Perspectives onEcoterrorism: Catalysts, Conflations, and Casualties, written by Randall Amster, the cycle of ecoterrorism, is not withoutShow MoreRelatedDomestic Terrorism Related Intelligence.2158 Words   |  9 PagesDomestic Terrorism-Related Intelligence Abstract Domestic terrorism is like cancer that eats away at the very values and beliefs of the American people. Instead of combining efforts to peacefully and legally enact change, domestic terrorists take the law and actions into their own hands. Groups such as eco-terrorists use firebombing to make their point that the Earth will be protected at all costs. That cost even meant human lives. Militia groups feel the same way. Their goal is not about savingRead MoreDifferent Kinds of Terrorism3703 Words   |  15 PagesDifferent Types of Terrorism: 3 You have probably heard and may have used the word terrorism. When we did, it had an image in our mind. When other people used the word (terrorism) they had their own images or meanings for this term. As a result, terrorism means different things to different people. The nature of terrorism has changed over the course of history. Violent activity called terrorism at one point in time was called war. Liberation or crime in another period of history. The mediaRead MoreLittle Effort, Big Difference1905 Words   |  8 Pagesfilth spewed across everything, a terrible stench burning your nose. Now look up to the sky. Instead of of a clear blue sky, with white fluffy clouds, you see thick green smog. Now imagine that this isn’t a landfill, but your home, your town, your state. your country, your world. It’s a reality. Every thing covered in waste. This is what our world would be like without the Environmental Movement. It is important to fully develop a greater under standing of the Environmental movement; and appreciateRead MoreNuclear Energy As A Solution For Nuclear Power1095 Words   |  5 Pageswould be willing to take on such a task, especially in developing countries where the people are more reluctant to allow a power station to be built near their home. Human violence continues to prevail as one of the central issues associated with wide-scale utilization of nuclear energy, the two driving forces being terrorism and military conflict. Nuclear Reactors have been targeted multiple times by military airstrikes in the Middle East, one example being when Iran bombed the Al Tuwaitha nuclearRead MoreDomestic Terrorism And International Terrorism1939 Words   |  8 Pagesfor CJ 3340: Domestic Terrorism vs. International Terrorism Paul A. Vega Tarleton State University Domestic Terrorism vs. International Terrorism The acts of terrorism can affect the lives of many people and is not limited to those who receive physical scaring, but also people who have an emotional connection to those who are injured, and quite possibly an entire nation. To distinguish between domestic and international terrorism one must first define terrorism. It seems from regionRead MoreA Life Of Distress And Terror1544 Words   |  7 Pagesstart a protest movement for their rights and faced critical challenges within it. The ethiopian government needs to end cracking down Oromo protest with violence and mistreating the ethnic group simply because they are different. The Ethiopian government has a blueprint to expand the lands in the capital, sounds like a great idea for the counties eco and a profitable goal but that plan comes to contact with the Oromos treasured land and coastline. News and protest broke out, placing the Oromos in aRead MoreThe Rise of Domestic Terrorism in the United States2030 Words   |  8 PagesW hen discussing terrorism, the groups which most frequently come to mind are those which operate either internationally or specifically in foreign countries, such as al-Qaeda, Hezbollah, Al Shabab. However, the United States has a number of domestic terror groups some well-organized, some loosely connected that have perpetrated serious attacks over the last few decades. Al-Qaedas attacks on September 11th, 2001, and the subsequent wars born out of the United States response to these attacks haveRead MoreTerrorism: an International Crisis3783 Words   |  16 PagesTerrorism is a word that tends to strike fear into the hearts of many. According to the Encarta World English Dictionary, terrorism is defined as, political violence: violence or the threat of violence, especially bombing, kidnapping, and assassination, carried out for political purposes (Terrorism, 2006). Its also a word used by leaders of states and NGOs to create polar opposite outcomes. It can either incite people to rise up against those who would try to create fear or it is used to coerceRead MoreThe United States Of America Essay2010 Words   |  9 PagesThe United States of America is a nation conformed by immigrants from all around the globe. This immigration matter is not new, because in the past there is evidence that supports that early or primitive humans moved from one place to another in tribes or groups to distant lands in the necessity of searching supplements of food, water or shelter for their survival. Scientists and the Merriam-Webster Dictionary define this specific concept of displacement of people as â€Å"nomad† (merriam-webster.com)Read MoreHezbollah vs Harakat Al-Muqawama Al-Islamia3093 Words   |  13 PagesHezbollah vs. Harakat Al-Muqawama Al-Islamia Terrorism is a problem that has been affecting our world since humans have been walking on this planet. Whether it’s dealing with suicide bombings, cyber warfare, Eco terrorism, or even nuclear terrorism it is something that all countries have to deal with at some point. One of the main priorities of the United States is to keep terrorist attacks from occurring in our country at all costs. When looking at terrorists, two dangerous groups that will be

Applying international financial reporting standard - Free Samples

Questions: Within your firms latest annual report 1. From your firms financial statement, list each item of equity and write your understanding of each item. Discuss any changes in each item of equity for your firm over the past year articulating the reasons for the change. 2. What is your firms tax expense in its latest financial statements? 3. Is this figure the same as the company tax rate times your firms accounting income? Explain why this is, or is not, the case for your firm. 4. Comment on deferred tax assets/liabilities that is reported in the balance sheet articulating the possible reasons why they have been recorded. 5. Is there any current tax assets or income tax payable recorded by your company? Why is the income tax payable not the same as income tax expense? 6. Is the income tax expense shown in the income statement same as the income tax paid shown in the cash flow statement? If not why is the difference? 7. What do you find interesting, confusing, surprising or difficult to understand about the treatment of tax in your firms financial statements? What new insights, if any, have you gained about how companies account for income tax as a result of examining your firms tax expense in its accounts? Answers: Requirement i) Items of equity are listed under liabilities section of the balance sheet profile of company. Analysis of financial statements of freedom food group limited depicts that the items of equity comprise of issued capital, non controlling interest, retained profits and reserves. Amount of equity capital for the financial year 2017 and 2016 stood at $ 249954 million and $ 169106 million respectively indicating that there has been increase in figures. Non controlling interest amounts to $ 8234 million in year 2016 and there is no amount attributable to this section in year 2017. Reserves value has increased from $ 2274 million in year 2016 as against $ 56397 million in year 2017 indicating increase in reserves generated by company (ffgl.com.au 2018). However, value of retained earnings has reduced in the current year 2017 to $ 127879 million as against $ 128527 in year 2016 respectively (ffgl.com.au 2018). Issued capital represents the amount that is invested and nominal value of shares that are held by shareholders of company (Tran and Zhu 2017). It incorporates shares that have been sold to shareholders in return for some considerations or cash. Non controlling interest is one of the elements of equity ownership that are not attributable to parent company having controlling interest in company. It is a type of investment where investors do not have any control (Kaya and Koch 2015). Retained earnings are the profits generated by company that is reinvested in business and they are not distributed to shareholders. Each organization has different reason by reinvesting and this might be to repay debts and for financing any new project. Reserves are one of the portions of retained earnings that is kept aside by business for particular purpose (Picker et al. 2016). Requirement ii) It has been ascertained from the observed figures of the financial statement of Freedom food group limited that the income tax expense has reduced in the current year. Value of income tax expense for financial year 2017 and 2016 stood at $ 6483 million and $ 1809 million respectively (ffgl.com.au 2018). Requirement iii) As depicted from the statement of comprehensive income and profit and loss, the accounting income for both the financial year 2017 and 2016 is recorded at $ 9348 million and $ 57114 million respectively. Income tax expense for both the years stood at $ $ 6483 million and $ 1809 million respectively (ffgl.com.au 2018). Effective tax rate applicable to Freedom food group limited stood at 30%. Figures for the accounting income times the tax rates for both the years are Accounting income times the tax rate for 2017= ($ 9348 million * 30%) = $ 2804.4 million Accounting income times the tax rate for 2016= ($ 57114 million * 30%) = $ 17134.2 million Now, looking at the figures for the tax expense and accounting income times the tax rate, it can be seen that there is difference between them. Income tax expense is higher than the above computed figure for financial year 2017. On other hand, income tax expenses are considerably lower than the above figures for year 2016. Differences between these two figures are attributable to differences in accounting treatment of tax accounting and financing accounting. The rules of financial and tax accounting is different and net income is not always same as taxable income (Popovic et al. 2015). Requirement iv) The balance sheet of Freedom food group limited has recorded deferred tax for both the financial year 2017 and 2016 at $ 1835 and $ 3720 million respectively (ffgl.com.au 2018). The reason why deferred tax has created or recorded in the balance sheet is taxes that have been paid or carried forward and they are not yet recognized in the income statement. Creation of deferred tax is also because of recognition of expenses and revenue at different times of accounting standard and taxation authorities. Deferred tax assets have been recorded attributable to differences between tax base for tax liabilities and tax assets and their carrying amount in the financial statements. Tax base for liabilities and assets are the amount that is attributable to liability and assets for the purpose of taxation (Florou and Kosi 2015). Recognition of the same is done to the extent there is availability of sufficient taxable amounts that is deductible from unused tax offsets and tax losses that can be util ized. It also arises from relevant tax credits of tax consolidated group members. Requirement v) Yes, Freedom food group limited has recorded income in the liabilities section of balance sheet. The amount of income tax payable is recorded at $ 11642 and $ 11568 respectively (ffgl.com.au 2018). Income tax expenses are the amount that appears on the income statement of company and it increases the expenses account of company. Income tax payable appears in the liability account of balance sheet. It appears as liability because it is yet to be paid by organization. Income tax payable is calculated based on the difference between income tax liabilities and income tax expenses of company and computation of income tax expenses is done based on total income generated by the organization within any particular financial year (Nastase et al. 2016). In certain situations, net income reported by company that is prepared under general accepted accounting principles is not equal to the taxable income that is reported under the tax return. Requirement vi) Total amount of income tax paid by Freedom food group limited is reported in the cash flow statement and the amount for the financial year 2017 and 2016 stood at $ 1381 million and $ 2675 million respectively. On other hand, income tax expenses for both the year stood at $ 6483 million and $ 1809 million respectively (ffgl.com.au 2018). These figures depicts that there is difference between income tax paid and income tax expenses attributable to company. Income tax paid by organization is calculated based on actual earnings for any particular financial year. On other hand, income tax expense is calculated based on the estimated income of company. Difference in the figures of income tax paid and income tax expenses is also attributable to computation of tax based on standard business accounting rules and tax accounting (Doukakis 2014). Requirement vii) After evaluating the treatment of taxation of Freedom food group limited, it can be said that there was nothing so surprising so far. However, users will be able to gain some insights regarding the treatment of taxation under different standard of accounting and taxation. Operating tax rate of company is reflected in income tax expense of approximately 19.4% (Bamber and McMeeking 2016). However, organization has the changed their effective taxation rate that has led to increase in claim of research and development. Taxation rate that was effective in previous year incorporated one off tax adjustments relating to sales transactions of a2 Milk Company. There were no deferred tax liabilities for the current financial year. New insights that have been gained from the evaluation of the financial statements of company are that the income tax expenses in both the financial year is different from that of accounting income times the taxation rate. However, tax expense in year 2017 is more tha n accounting income times the income tax rate. On other hand, in financial year 2016, income tax expenses is less than accounting income times the taxation rate. Company has recognized deferred tax assets and deferred tax liabilities that are arriving from relevant tax credits and unused tax losses. References list: Bamber, M. and McMeeking, K., 2016. An examination of international accounting standard-setting due process and the implications for legitimacy. The British Accounting Review, 48(1), pp.59-73. Bassemir, M., 2017. Why do private firms adopt IFRS?. Accounting and Business Research, pp.1-27. Camfferman, K. and Zeff, S.A., 2015. Aiming for global accounting standards: the International Accounting Standards Board, 2001-2011. Oxford University Press, USA. Camfferman, K. and Zeff, S.A., 2015. Aiming for global accounting standards: the International Accounting Standards Board, 2001-2011. Oxford University Press, USA. Capkun, V., Collins, D. and Jeanjean, T., 2016. The effect of IAS/IFRS adoption on earnings management (smoothing): a closer look at competing explanations. Journal of Accounting and Public Policy, 35(4), pp.352-394. De George, E.T., Li, X. and Shivakumar, L., 2016. A review of the IFRS adoption literature. Review of Accounting Studies, 21(3), pp.898-1004. Doukakis, L.C., 2014. The effect of mandatory IFRS adoption on real and accrual-based earnings management activities. Journal of Accounting and Public Policy, 33(6), pp.551-572. Feldmann, B. and Le, T.K., 2017. The Effect of International Accounting Standards on Management Behavior: A Study on Earnings Management Behavior in Countries with High Investor Protection. In Leadership, Innovation and Entrepreneurship as Driving Forces of the Global Economy (pp. 411-422). Springer International Publishing. Florou, A. and Kosi, U., 2015. Does mandatory IFRS adoption facilitate debt financing?. Review of Accounting Studies, 20(4), pp.1407-1456. Kaya, D. and Koch, M., 2015. Countries adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs)early empirical evidence. Accounting and Business Research, 45(1), pp.93-120. Lucchitti, A. (2017).Annual Report 2017 - Freedom Foods. [online] Freedom Foods. Available at: https://ffgl.com.au/release/annual-report-2017/ [Accessed 25 Jan. 2018]. Mullinova, S., 2016. Use of the principles of IFRS (IAS) 39" Financial instruments: recognition and assessment" for bank financial accounting. Modern European Researches, (1), pp.60-64. Nastase, G., Calin, A.M. and Margina, O., 2016. INTERNATIONAL ACCOUNTING STANDARD NO. 16 TANGIBLE ASSETS AND ITS PRACTICAL IMPLEMENTATION. Calitatea, 17(S1), p.285. Picker, R., Clark, K., Dunn, J., Kolitz, D., Livne, G., Loftus, J. and Van der Tas, L., 2016. Applying international financial reporting standards. John Wiley Sons Popovic, S., Majstorovic, A. and Grubljesic, Z., 2015. Valuation of facilities in use and application of international accounting standards. , (3), pp.379-387. Tran, A. and Zhu, Y.H., 2017. The impact of adopting IFRS on corporate ETR and book-tax income gap. In Australian Tax Forum (Vol. 32, No. 4, p. 757). Tax Institute.

Love Vs Society In Madame Bovary Essay free essay sample

, Research Paper Jennifer Bigsby November 27, 2000 In an ideal universe, like the one Emma Bovary yearns for in Flaubert? s book Madame Bovary, romantic relationships are based on the rule that the two participants are frantically in love with each other. But in the universe Gustave Flaubert pigments in his book, as in the existent universe, passion and personal addition are the lone grounds people enter into a relationship. Before run intoing Emma, Charles Bovary weds a much older adult female. He? had seen in matrimony the coming of an easier life, believing he would be more free to make as he liked with himself and his money. ? ( P. 7 ) But he besides laments that? his married woman was master ; he had to state this and non state that in company, to fast every Friday, frock as she liked, harass at her command those patients who did non pay. ? ( p. 7 ) These are clearly non the marks of loving relationships ; so, Charles and Madame Dubuc dainty matrimony as a job or formality, and non a pleasance. We will write a custom essay sample on Love Vs Society In Madame Bovary Essay or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page When Charles takes his 2nd married woman, Emma, love is, one time once more, non involved. He muses that her male parent, ? old Rouault was rich, and she! -so beautiful! ? ( p. 15 ) He knows he will be get marrieding into a affluent household, and he will be obtaining a? trophy wife. ? As for Emma? s portion in the matrimony, she has no say whatsoever. Her male parent in exchange for a dowery gives her to Charles. So, before she is even married, the work forces already treat her like a movable in her life. Their intervention of her by work forces lend in portion to her wretchedness. The humdrum of day-to-day life every bit good as her ain idealistic demeanour lead to her sing taking a lover. Leon, a immature villager, catches her fancy and takes an involvement in her every bit good. But she does non give in to her desires, possibly out of trueness to her hubby, even though she evidently does non love him. In fact, she? detests? ( p. 12 2 ) Charles. But still, she does non do criminal conversation with Leon. Leon surely does non love Emma. He is simply physically attracted to her, and is, for deficiency of better term, merely seeking to bed her. After his attempts fail, he decides to travel to Paris. He was? weary of loving without any result. ? ( P. 83 ) Emma is crushed when he leaves, non out of love realized excessively late, but out of the realisation that her life is one time once more devoid of exhilaration. That is until she meets Rodolphe, a comfortable type from the suburbs. He is more forceful than Leon, and finally does do love to Emma. But their relation is non love either. On Emma? s portion, she is merely seeking to carry through her romantic phantasies by taking an adulterous lover like the adult females in all the novels she reads. As for Rodolphe, he evidently does non love Emma. Why else does he make up ones mind to go forth her when she tries to take their relationship to the following degree? And when he writes a? beloved Jane missive? to Emma informing her of his departure, he is forced to forge a tear. Finally Leon returns to Madame Bovary? s life after three old ages apart. How do they observe? A romantic dinner at place? A dark at the opera? No, they? consummate the relationship? in the back place of a passenger car. Is that the mark of love, or of passion? Broke and heartbroken, Emma takes her ain life. Leon does non mourn ; alternatively he gets married to another. Rodolphe does non mourn ; he in fact denies her the money that might hold saved her life. The lone 1 that does mourn is Charles, her devoted hubby. But for the most portion, all he laments approximately is her beauty. Once he is out of bereavement, he sees that he is broke, and quickly dies. The relationships in Madame Bovary are legion and varied in their grounds, but they all portion in common the fact that love was non the drive factor them.

Decisions in Paradise II

Decisions in Paradise II Decisions in Paradise IIAs described in the previous paper, Decisions in Paradise: Part I, Kava is currently facing several issues on the island and is in need of assistanceIdentify the causes of the problemsThe first major cause of the problem is the natural disasters that hit this island. These natural disasters can destroy the people, land, crops and cause petroleum spill. A large petroleum spill or fire could do very serious damage to the island and this affect the people and economy. The other cause of the problem is the 50% of the population is younger than 15 years old. Since Alex never mentioned anything about the education system, I assume that these young adults are not educated. Without an education, it would be difficult for them find any professional job. Without decent job, they will not be able to help to develop and strengthen Kava's future economy.In additions, the government is the cause of the problems as well because either they are not doing enough or not knowled geable with what needs to be done for the island; otherwise, Kava would not have required Nihon, Inc.'sKAVA UTOIKAMANUassistance. Although languages can cause a problem; however, language will not be a major issue for the company. Since Nihon, Inc. is a global organization, it has many affiliate offices around the world such as Asia, Europe, Africa, and Latin American. The company can assign a couple employees from each of these countries to assist Alex and me with the communication.Frame alternativesAlex and I proposed a plan to Chris Morales to let him aware what is needed and a budget to begin rebuilding and reconstruction the island; for example, humanitarian aid, temporary housing, disaster prevention, education, training and clinical study trial.Because of the U.S. government not being prepare for the Hurricane Katrina in 2005, many people were left without food and water. Food and water are the essential necessities for people to survive. Nihon, Inc. will work with organizati ons such as World Food Programme (WFP) or Worldwide Disaster Aid (WDA) to establish a location on Kava to receive donations such as food, water, medical supplies, and clothing for the people (wikipedia, 2007).Setting up temporary shelter is important as well. Many people had nowhere to go when Hurricane Katrina hit. Luckily, they were able to use the Louisiana Superdome as a temporary shelter. Having temporary shelter will provide safety for the people during natural disaster. The company can work with prefabricated trailers manufacturers to get a cheap price or the company can request a donation from the U.S government.Aside from basic needs, disaster prevention is primary consideration in the rebuilding phase. With the assistant from Kava's government and military, we can work together to set up a warning systems that will alert the islanders before any disaster strikes.In addition, setting up training and education system for the people especially the young adults are crucial. Wi th the potential natural disasters, training in such as emergency response and volunteer work is vital for the people of Kava. Moreover, if Nihon, Inc. is going to help to create strong economic environment for Kava, the young adults need to be educated because they will be the future employees of Nihon, Inc. and the future of Kava.Furthermore, Nihon, Inc. is a pharmaceutical company; it would be a good idea to do a clinical study trial on HIV/AIDS and avian flu. The company can start with a Phase I of the study to see if it works. If the result is positive, the company can continue with Phase II which key focus will be mostly the unhealthy population. If the clinical trial continues to provide positive results on the drug and it gets approved, it would be tremendous help to the patients and their families. This will benefit the company as well because the company will be able to continue to do research on future clinical studies.Evaluate impacts of alternativesAs Alex and I evaluat e the impacts of our alternatives, we consider the pros and cons of each alternative. Working with humanitarian organizations, setting up disasters warning system, educations, and training will not only benefit Kava but Chris Morales as well because it will be good public relations for the company. In addition, doing a clinical study will help the island's patients and doctors' financial problem because the company pays them to participate in the study.Although, doing a clinical study will help the financial burden for some families and eventually develop a cure; however, it takes time to conduct a study. The study can takes from one to seven years depending on the clinical results. In addition, there is no guarantee that the drug will get approve. Furthermore, we consider religions and cultures of the people as well. How do they feel having a foreign company conducting a study on the island? Are these people open-minded? Is it against their religion?Make the decisionAs Alex mention ed to me previously, Chris Morales had a deep-seeded commitment to doing what is right. Chris Morales's mission is to give first thought to patients and their families. Helping the citizen of Kava is his number one priority. Therefore, Alex and I decided to focus on helping the people get back on their feet first. Once people believe that they are safe and ready to go back to their normal lives, we will be able to move forward with our plan to rebuild Kava. We decided the first step is to fix the office so that we can use the office. We then work with humanitarian organizations, Kava's citizen, and helping organizations to clean up the mess on the island and start rebuilding Kava. Furthermore, Chris Morales will select a clinical study team to begin researching new drugs for HIV/AID and avian flu.ReferenceUniversity of Phoenix, (2007). Decisions in paradise business scenario. Retrieved June 15, 2007, from University of Phoenix, Week Two, rEsource. MGT350 - Critical Thinking: Strateg ies in decision making.https://ecampus.phoenix.edu/secure/resource/resource.asp(2007, June 28). Humanitarian Aid. Retrieved July 2, 2007, from en.wikipedia.org Web site: http://en.wikipedia.org/wiki/Humanitarian_aid

Development of an internet based housing demand database system for Dissertation

Development of an internet based housing demand database system for the KwaZulu-Natal Department of Human Settlements - Dissertation Example The paper tells that the use of information systems across all business enterprises, governance structures and institutions has become an accepted reality. A number of researchers and academicians have focused on the potential benefits, applications and challenges faced in the incorporation of these systems. The implementation of such systems in e-governance bodies have helped immensely in streamlining work processes and improving the overall efficiency of departments in delivering the desired outcomes. A study on developing a land information system for the local government in Naga City Philippines by Rizalino Cruz highlights the significance of intelligent systems in aligning departmental responsibilities, strengthening collaborative efforts, and streamlining the flow of information across various units and stakeholders. The focus of the study was on analysing the key requirements of the local government body involved in land use planning and designing an effective information syst em that helps in achieving departmental goals and long term vision of the local governing bodies. A recent study by PriceWaterHouseCoopers on the role and efficacy of information systems in Department of Housing and Urban Planning observes that an internet based system can help the urban planning and housing department realize their goals and objectives. The primary benefit of such a system lies in its ability to integrate and streamline the flow of vital information within departments, provide its stakeholders with immediate access to relevant details. , and enable managers to take prompt decisions based on the readily accessible data and facts. A legislative audit report on information systems for housing by the State of Montana (2004) highlights the role of such systems in determining the accuracy and reliability of such systems. The information processing capabilities offered by an effective information system cannot be undermined in the face of rapidly advancing technology tool s and applications. The use of internet and communication technologies has greatly enhanced the potentials to receive and process information at the click of a button. Similar studies and implementation of such systems across different countries illustrate the benefits and challenges associated with its effective performance and outcomes. The housing and urban planning department in Thailand benefited immensely from the implementation of

Strategy Myths Essay Example | Topics and Well Written Essays - 750 words

Strategy Myths - Essay Example e the demand of a product depends on many variables and ability that determine its ability to satisfy the customer needs (Stonehouse & Houston, 2012). For instance, the product design, product benefits, product quality and distribution strategies will affect the ability to attain success in the market. The success depends on product value to customers and not the price (Graham, 2005). 3. The third statement states that ‘I am a good cook so I should start a restaurant’. This is a myth because venturing in to any market requires careful scanning of the environment to identify the demand for the services, the resources available and competitive strength of the businessperson. In this case, management of the restaurant will require planning, resource allocation, and controlling the employees (Graham, 2005). 4. ‘The customer is always right’. This statement is true because customers complain for numerous reasons (Graham, 2005). The organisation must appreciate the customer complaints and use such information in improving the quality of the product and services. Customers complain for genuine reasons such as defective products, poor product quality, poor after sale services of poor customer relationships management in the organisation (Graham, 2005). 5. ‘I’ll just open my store, and people will stream in off the sidewalks and buy from me’. This is a strategy myth since consumer-buying demand is determined by several factors such as cultural factors, personal factors and psychological factors. Accordingly, the place of distribution must create customer convenience and conform to customer personality and attitudes (Graham, 2005). 6. ‘It’s a cool idea. Everyone will love this’. This is a strategy myth since reference groups like immediate family members, relatives, and social status in the society influences the consumer-purchasing pattern. Consumers seek to fulfill their psychological needs, love and belonging needs and self-esteem (Stonehouse &

Differences Between Us and Russian Business Styles Essay Example for Free

Differences Between Us and Russian Business Styles Essay Everyone knows that the key to effective communication is knowledge. And cross-cultural communication is not an exception to the rule. Quite the contrary we have to know not only the basic data about our foreign partner, but also we ought to be acquainted with numerous rules and standards of behavior established in his or her country. To negotiate with our partner we should possess both the minimum personal information about him or her and the maximum information about his or her country. In this essay I’d like to examine differences and common points in styles, traditions and etiquette of the US and Russian negotiations. I believe that present relations between the United States and Russia are quite good. The two countries still have differences, but they increasingly work together on a wide range of political, economic, cultural issues. Despite the fact that we can still destroy each other with our nuclear weapons, our businessmen and entrepreneurs work very closely, and Russian-American enterprises and firms develop with increased speed nowadays. Naturally I reckon it makes no sense to have all those warheads. The Cold War is over, and the best thing our countries can do is to be reconciled and to get along well with each other. And business partnership is one of the factors to establish friendly bilateral relations in all aspects of cooperation. However, sometimes it is very difficult to build relationships with people of different cultures, mentalities and customs. And this point concerns both our peoples too, because the Russians utterly differ from the Americans. In fact I consider that actually we also have much in common. So further in this essay I’m going to compare our countries’ negotiation styles and traditions, and to define how much differences we have and how much we have in common. In the first place I want to compare appearance of business circles in Russia and the USA. Both Russian men and women leading the negotiations usually wear conservative dark, often pinstriped, and well-tailored clothes along with good dress shoes. A Russian man is not supposed to take off his jacket during the negotiations, while a businesswoman is more welcomed to be dressed in a pencil skirt than in pants. However on some shirtsleeve meetings Russian people of business prefer to look more casually, in such cases they untie their ties, take off their jackets and can choose suits of more light classic colors, such as gray or camel. Similarly American business people wear conservative suits and ties of dark colors. But women  are also allowed to put on not only classic skirts and dresses, but also pants. In rural areas American people of business can wear their suits even without jackets and ties. Both Russian and American businesswomen are not supposed to wear jeans even on casual occasions. All in all negotiators of both our countries have an utterly conservative look, avoid vivid colors of fabrics and gaudy accessories. In the second place it’s necessary to compare the ways of behavior of Russian and American negoti ators. Be ready to that your counterpart from Russia will not be in time. It is quite appropriate in this country, so do not wait any excuses. What is more is that the higher is the rank of your colleague in the company the more probability he or she will be late for much time. On the contrary it is inappropriate and very offensive for your counterpart in the USA to be late, as every businessperson in this country follows the rule â€Å"time is money†. Gift giving in the USA is discouraged by many firms and companies, because it can be considered as a bribe. A gracious note will be enough for your partner. In contrast of the USA gift giving in Russia goes without saying. The fact is that it is extremely difficult and even impossible to do business in Russia without help from local authorities, thus a pretty penny, a cognac bottle, a chocolate box, a bouquet of flowers or other items can help you by doing business in Russia. It is necessary to take into account that negotiations with Russians often can be unsystematic, as negotiators in Russia can focus on several issues simultaneously. Moreover, the Russians are very emotional, so tantrums and walkouts can occur during the negotiations. Although the Americans are quite emotional too, the negotiations with them are more ordered, as they prefer focusing only on the one issue. During their negotiations Russian businesspeople can make some pauses, while the Americans seem to fill the silent periods and do most of the talking. The Americans are individualistic aggressive self-reliant businessmen who do not care for cultural customs of other countries and very often just neglect them; they have a greater level of tolerance for a variety of ideas, thoughts, and beliefs within a business team. On the contrary people of Russian business most often resort to collective thinking and take collective decisions. However, there is a great hierarchy within the structure of any company, and the subordinates must respect the chain of command and do not offer any ideas their chiefs do not want to take. The US  businesspeople are really initiative and active in contrast with negotiators from Russia who very often bide their time, demonstrating their well-known patience. Russia is renowned for its hostility, so it will be a serious breach of etiquette, if you refuse to take a drink or to have a toast. In the third place I compare the gestures the Americans and Russians have. Both in Russia and the USA you greet your colleague by a firm and lasting a few seconds handshake, but in Russia this handshake should be a little bit firmer. Also shaking hands with someone in Russia be sure that you have taken off your gloves, as it is considered rude not to. Keep good eye contact during your handshake. In the USA the counterparts who are good friends can briefly embrace, though in Russia it is not appropriate. A smile is a sign of friendliness for the US businessmen, while Russian people of business prefer to maintain gravity during the negotiations and do not smile at every occasion. In Russia it is extremely inappropriate to show soles of your boots, as they are considered to be dirty, while in the USA they can put their legs on the table. To laugh and to talk too loudly is regarded as bad manners in Russia. Just quite the reverse it is regarded as a sign of sincerity of a person in the USA. To summarize everything that has been written above, I want to stress the fact that actually both our peoples, including negotiators, do have too many differences. They have a great heap of differences in all aspects, but nevertheless I assume they have one very important common thing: both the US and Russian strive to maintain economic links and friendly relations with each other. To achieve success, business organizations sand negotiators should follow the culture of every particular country. It can be quite a problem for American and Russian people of business, because they do not pay much attention to cultures of other nations. It is quite a bad trait business circles in these countries have. Without understanding culture of a country in which organization want to do business, the organization cannot achieve success because if they don’t know the norms, values, beliefs and attitude of customers and employees then they cannot run their business successfully.

China-ASEAN Relations Essay -- Foreign Policy

Despite its traditional mistrust of security regimes, China became one of the founding members of the ASEAN Regional Forum (ARF) in 1994 – the first region-wide multilateral discussion of peace and security issues in Asia-Pacific. Besides, Beijing established military links with Thailand, the Philippines, Indonesia, Singapore, Myanmar, Cambodia, and Malaysia. This extends not only to military aid and loans, bilateral talks on military issues, and signing of defense memoranda of understanding, but also includes joint production of military equipment and joint training exercises. During the 12th Foreign Ministers’ Meeting of the ARF in 2005, Chinese Ambassador Liu Yongxing stated that deepening mutual trust, respecting diversity, handling relations with other institutions properly, maintaining vitality of the Forum and achieving continuous development should be the main goals of ARF looking forward. In 2006, China also signed the Treaty of Amity and Cooperation (TAC), i n which China promised not to threaten the security of other signatory states (ASEAN), to express China’s intention of establishing a strategic partnership with ASEAN for peace and prosperity. China is also willing to support ASEAN’s declaration of Southeast Asia as a nuclear weapons-free zone. With continuing norm convergence and growing trust, ASEAN may be persuaded that the region’s strategic future could be codetermined with China. The China-ASEAN strategic relationship, however, is not always a bed of roses. There remain serious issues between China and Southeast Asia which affected their relationship in the 1990s and will continue to complicate their relationship. The most prominent of all is the South China Sea dispute. Beijing has maintained that it has f... ... Shishi chubanshe, 2003). â€Å"ASEAN-China Dialogue Relations†. David Arase, â€Å"Non-Traditional Security in China-ASEAN Cooperation: The Institutionalization of Regional Security Cooperation and the Evolution of East Asian Regionalism†, Asian Survey, Vol. 50, No. 4 (July/August 2010) (pp. 808-833), http://www.jstor.org/stable/10.1525/as.2010.50.4.808, accessed March 22nd, 2012. China’s Foreign Affairs 2006 published by the Department of Policy Planning, Ministry of Foreign Affairs, PRC (World Affairs Press, 2006), p.413-416. â€Å"Vietnam: Better Defense Cooperation to Help Build ASEAN Community,† Thai Press Reports, (April 30th 2010). â€Å"China’s National Defense in 2008†, Information Office of the State Council of the People's Republic of China, (Beijing, January 20th 2009) http://www.china.org.cn/government/whitepaper/node_7060059.htm, accessed March 22nd 2012.

A Family Study of Victor Frankenstein and his Monster Essay

Mary Shelley’s Frankenstein is an exploration of the relationship between parent and child. Inspired in many ways by Mary Shelley’s own experiences as a motherless child and a grieving mother, Victor’s tale follows a linear trail of decline traceable to his mother’s death. Up until that point, though fascinated with alchemy and life science, Victor’s ideas retain a manner of scientific remove. His egotism is controlled and does not boast a power over life or death. It is only when confronted with death that the fissures begin to appear and the idyllic scenes from his childhood begin to show the full remove of affection Victor experienced. Unable to deal with this abandonment realistically, he manipulates death to create renewed animation of the body in place of actual life. In his creation of the monster, he assumes the role of mother to child in his single-minded manner but overcome by his own ego and lacking compassion he abhors and shuns his â€Å"child† as an abomination. Victor’s monster finds himself thrown into a society for which he was neither prepared nor accepted. His abandonment is immediate but his initial reaction differs greatly from the destructive creationism of Victor. His rage at being ostracized is at first controlled and in a newborn state he recedes into the woodshed of the De Lacey family where he learns of and comes to yearn for a familial connection. Being denied this connection, yet again, his rage consumes him but does not obliterate this desire. That the novel should center on the idea of the mother-child relationship and the deep-seated effects of rejection and abandonment is no surprise considering Mary Shelley’s own experiences with motherhood. Her own mother Mary Wollenscraft died from complications to childbirth when Shelley was only 10 days old (Adams 72). Throughout the author’s childhood and adolescence she experienced feelings of abandonment and guilt. As a child she saw her birth as the cause of her mother’s death. Shelley’s own experiences with motherhood were no less tragic having lost her first child when she was only 17, just one year before she began writing Frankenstein. Shelley used her pain, to turn the tables to have death create life. As Will Adams explains, â€Å"Shelley’s feelings and fantasies about killing her mother became on of the formative influences in her life [†¦] Frankenstein is a meditation on the destructive consequences of growing up without a mother (or consistent father [†¦]) (73). Art was Shelley’s coping mechanism to come to terms with her own internal demons stemming from the guilt from her mother’s death and her own helplessness in the face of her first child’s death. Similarly, Victor struggles with the absence of parental affection and the death of his mother, which permanently removes this possibility from his life. His efforts to reconcile the science of his youth with the realities of his emotional and familial life, while carrying potential, become perverted in his quest to overcome death. Though Victor clearly idolizes his mother, his affections for her are based on the ideal of motherhood and not interconnected with the woman herself. Through Victor’s descriptions we see and feel a symbol of motherhood but not the day-to-day tasks and affections one associates with motherhood. Victor’s relationship to his mother suffers from his inability see her as a person and not simply a maternal symbol. Victor’s sense of his mother is directly related to his parents’ relationship with one another and not Victor’s relationship to them individually. Viewed through his father’s eyes, Victor’s mother is a creature of adoration. As Victor explains his parents’ relationship, â€Å"There was a show of gratitude and worship in his attachment to my mother, differing wholly from the doating fondness of age, for it was inspired by reverence for her virtues† (Shelley, Chapt. 1). Critics have questioned the role that being an only child played in Victor’s reception and perception of his parents’ affections. Feeling left out of their love for one another, Victor childhood consists of a â€Å"love/hate relationship with his parents because he senses that they share an affection that in some way excludes him† (Claridge 15). Victor’s over the top representation the goodness of his childhood, compared to the man he becomes, ring false, â€Å"while during every hour of my infant life I received a lesson of patience, of charity, and of self control, I was so guided by a silken cord that all seemed by one train of enjoyment to me† (Shelley, Chapt. 1). Viewing this in hindsight of Victor’s adult persona and rejection of parenting, it is difficult to accept this statement at face value. Where, after all, were these lessons in helping to guide Victor away from his creation of the monster and in maintaining strong bonds with his remaining family? His mother’s death from scarlet fever rather than halting his idyllic fantasies of perfection, only deepen them into a form of denial and repression that prevent closure and emotionally stunt him as a father to the creature. Even in death, his mother retains her saintliness, accepting and â€Å"resigning† herself â€Å"cheerfully to death† (Shelley, Chapt. 3). This must have made death all the more unreal for young Victor. As Will Adams explains in his psychological evaluation of the tale, Victor is â€Å"a man who cannot bear the reality of death and suffers greatly because of this defensive denial† (65). For Victor the death of his mother is not merely tragic, but â€Å"evil† and it is this view, which propels him forward in his endeavor to recreate life. As Adams explains, â€Å"he daemonizes death, daemonizes a reality that is completely natural and unavoidable† (65). Death becomes a foe to be overcome; if life can be ended so easily, than death should be no harder to reverse, is Victor’s basic reasoning. As a result of his experiment in turning death to life, Victor ignores the living family he still has in his father, brother and Elizabeth. Victor’s deficiencies in coping and accepting his creation are seen by come critics to stem from his own childhood. Victor appears to be incapable of loving his family, despite his many assertions to the contrary. He obviously feels that family relationships should be shaped around mutual love and communication but his own attempts are stinted and selfish. After his mother dies, he leaves as scheduled and does not return for 6 years until tragedy requires he fulfill his family obligation. When his brother William is murdered by Victor’s creation, his guilt overcomes his grief making the tragedy more Victor’s than anyone else’s. Not only has he lost his little brother, but it was his creation which had broken yet another connection between Victor and his family. Propelled by ego, he placed himself into the role of creator and mother, without fully comprehending the responsibility. Uncertain in his feelings of acceptance from his mother, Victor has little on which to base the parent-child bond and his feelings toward his father cause an even greater friction in the role he should have rightly played in the creation of the monster. Given revisions performed by Shelley to the original text, in which Victor’s adolescent relationship to his father is made to become even more remote. In the first version of the novel, Alphonse Frankenstein shares his son’s fascination with science but in the later 1831 edition Victor’s interest is singular only to him. This estrangement in affection between father and son becomes no less stark with the death of Victor’s mother. Instead he pulls himself farther away from his father, who seems to be pushing Victor away as well. Without a strong paternal or maternal bond, it is no surprise that Victor does not make this connection between himself and the monster. As Will Adams notes, if Victor had â€Å"the courage, or we could say the ego strength, to consciously accept responsibility for his grand venture, everything may have turned out differently† (79). The two years, which culminate with the creation of the monster, are defined by a single-minded energy that though engineered through scientific brilliance lack ethics. His purpose for these two years is creation; something of which he expects will be of benefit to mankind. Victor’s reaction to the monster at his â€Å"birth† throw light onto the lack of actual forethought and responsibility inherent in its creation, â€Å"Victor’s reactions suggest that eqoic, self-serving, death-denying motivations outweigh his genuine wish to serve humankind† (Adams 77). It is therefore not surprising that in the end, deluded throughout his endeavor that Victor would shun the reality of his efforts. Pieced together from dead bodies parts, Victor is never able to reconcile these various parts into a semblance of humanity. In fact, by the end, he is unable to fully comprehend the steps, which had led to his ability to conceptualize his creation, â€Å"this discovery was so great and overwhelming that all the steps which I had been progressively led to it were obliterated, and I beheld only the result† (Shelley, Chapt. 4). This can be read as Victor’s inability to discover and explore the root of his fascination with death and further avoiding the resolution of feelings which would have either stopped him in continuing or better prepared him to father his creation. To imagine the â€Å"birth† from the creature’s perspective is particular saddening. Though considered an abomination by established science and religion, the creature is unaware of his distinction from the rest of mankind. On opening his eyes the first time, he sought to gaze upon his creator and to be nurtured. Instead, Victor turns away in fright and abandons the creature to his own devices. Like a newborn, the creature is helpless in understanding the mechanics of the world and is even further handicapped by society’s judgment of his appearance. His physical deformity did not directly lead to his monstrous and violent behavior but rather the world’s rejection of him, starting with the rejection of his parent. Before the creature has committed his first crime, he is deemed by Victor to be a â€Å"daemon. † Will Adams notes that Shelley’s use of the image of daemon is intentional, â€Å"For the past few hundred years, some writers have deliberately chosen the forms daemon, in part to emphasize the psychological and spiritual character of these being who are midway between humans and gods† (Adams 60). Defying the logics of life and death, the creature is caught between humanity and a solitary existence. Intentionally large, further highlighting his abnormalities of the creature, he has the stature of a god but the emotional baggage of a human. In his observance of the De Lacey family, the creature is able to learn the constructs of a family’s day-to-day lives. During his time in their woodshed, the creature learns not only language and history but also comes to understand the nature of love and family. He knows that his appearance causes fright in the average person and therefore keeps himself hidden from the De Lacey’s wishing to learn more from them before revealing himself. Through his daily watchfulness, the creature comes to love and feel kinship for the family even as they remain unaware of his presence. He finds himself caught up in their stories and sympathizing with their plight. Even the creature’s own basic desires for food draw into a more universal focus as he realizes that each bit of food he takes unaware from the family, is one less bit of food they themselves will have to eat. If not for the creature’s very human inclination toward companionship, he may have succeeded in living peacefully aside the family for many years. However, as each day passes and he finds their lives entangling his own, the creature wishes for a human connection. Though monstrous in appearance, each part of him was once human and in the De Lacey’s he sees the full potential of this humanity. â€Å"Even though he is rejected when the De Laceys become terrified by his horrible appearance, he accomplishes (for a while) what Victor is never really able to do. That is, the creature transcends his own egocentric perspective, sees through the eyes of another, feels love, and acts kindly† (Adams 81). Victor, on the other hand, reacts to emotional closeness by pushing his family away. In fact, it is not surprising given Victor’s relationships with his family, and the distance he cultivates, that he would completely abandon a creature, which did not live up to his dream of reality. Victor’s obsession with natural science is a means by which to divert all of his attention away from these relationships and to realize something within himself. With the creation of the monster, Victor realizes his folly in believing he can reverse death but never addresses the root cause. Instead, he focuses his negative energy toward recognizing and rejecting the humanity of the creature. It has been supposed that this rejection is in effect a rejection not only of the monster but of the deep seated issues which Victor refuses to address, â€Å"Even though the creature appears strangely alien – a singular, isolated, non-human being with no kin nor friend – he is also strangely familiar, universally understandable and intimately connected to Victor† (Adams 64). In the role of parent, Victor Frankenstein, is an utter failure. Poorly prepared by his own childhood to provide genuine affection and understanding to the creature, Victor actions perpetuate an endless cycle. The creature’s rejection by his parent and the people from which he has learned affection and companionship, lead his unraveling into the very â€Å"daemon† his appearance implies him to be. His one request from Victor for a companion is denied to him on these grounds. While he briefly receives understanding from his creator through the narration of his tale of the De Lacey’s, the issues, which have plagued Victor’s familial relationships, create a strong barrier and lead to Victor destroying his companion. Victor is unable to relate to the creature, as it is the living proof of his own parents’ failings in raising him and his subsequent failures at love. In the end, Victor dies as alone as the creature; their only communion to another being is through each other. Starting as creator and creation, they each die nurturing their own unhappiness and solitude through a fruitless hunt that leaves them both monstrous. Works Cited Adams, Will W. â€Å"Making Daemons of Death and Love: Frankenstein, Existentialism, Psychoanalysis. † Journal of Humanistic Psychology. 41. 2001: 57-89. 31 March 2009 Claridge, Laura P. â€Å"Parent-Child Tensions in Frankenstein: The Search of Communion. † Studies in the Novel 17. 1 Spring 1985: 14. MasterFILE Premier. EBSCO. 31 Mar. 2009 . Shelley, Mary. Frankenstein. Literature. org. < http://www. literature. org/authors/shelley-mary/frankenstein/>.

Explore Neptune’s Frigid Moon Triton

When the Voyager 2 spacecraft swept past the planet Neptune in 1989, no one was quite sure what to expect of its largest moon, Triton. Seen from Earth, its just a tiny point of light visible through a strong telescope. However, up-close, it showed off a water-ice surface split by geysers that shoot nitrogen gas up into the thin, frigid atmosphere. It not only was weird, the icy surface sported terrains never before seen. Thanks to Voyager 2 and its mission of exploration, Triton showed us just how strange a distant world can be. Triton: The Geologically Active Moon There arent too many active moons in the solar system. Enceladus at Saturn is one (and has been studied extensively by the Cassini mission), as is Jupiters tiny volcanic moon Io. Each of these has a form of volcanism; Enceladus has ice geysers and volcanoes while Io spouts out molten sulfur. Triton, not to be left out, is geologically active, too. Its activity is cryovolcanism — producing the kind of volcanoes that spew ice crystals instead of molten lava rock. Tritons cryovolcanoes spew material out from beneath the surface, which implies some heating from within this moon. Tritons geysers are located close to whats called the subsolar point, the region of the moon directly receiving the most sunlight. Given that its very cold out at Neptune, sunlight isnt nearly as strong as it is at Earth, so something in the ices is very sensitive to sunlight, and that weakens the surface. Pressure from material below pushes out cracks and vents in the thin shell of ice that covers Triton. That lets the nitrogen gas and plumes of dust blast out and into the atmosphere. These geysers can erupt for fairly long periods of time — up to a year in some cases. Their eruption plumes lay down streaks of dark material across the pale pinkish ice. Creating a Cantaloupe Terrain World The ice depots on Triton are mainly water, with patches of frozen nitrogen and methane. At least, thats what the southern half of this moon shows. Thats all Voyager 2 could image as it went by; the northern part was in shadow. Nonetheless, planetary scientists suspect that the northern pole looks similar to the southern region. Icy lava has been deposited across the landscape, forming pits, plains, and ridges. The surface also has some of the weirdest landforms ever seen in the form of cantaloupe terrain. Its called that because the fissures and ridges look like the skin of a cantaloupe. Its probably the oldest of Tritons icy surface units and is made up of dusty water ice. The region probably formed when material under the icy crust rose up and then sank back down again, which unsettled the surface. Its also possible that ice floods could have caused this weird crusty surface. Without followup images, its hard to get a good feel for possible causes of the cantaloupe terrain. How Did Astronomers Find Triton? Triton is not a recent  discovery in the annals of solar system exploration. It was actually found in 1846 by astronomer William Lassell. He was studying Neptune just after its discovery, looking for any possible moons in orbit around this distant planet. Because Neptune is named after the Roman god of the sea (who was the Greek Poseidon), it seemed appropriate to name its moon after another Greek sea god whose was fathered by Poseidon. It didnt take long for astronomers to figure out that Triton was weird in at least one way: its orbit. It circles Neptune in retrograde — that is, opposite to Neptunes rotation. For that reason, its very likely that Triton didnt form when Neptune did. In fact, it probably had nothing to do with Neptune but was captured by the planets strong gravity as it passed by. No one is quite sure where Triton originally formed, but its quite likely it was born as part of the Kuiper Belt of icy objects. It stretches outwards from the orbit of Neptune. The Kuiper Belt is also the home of frigid Pluto, as well as a selection of dwarf planets. Tritons fate is not to orbit Neptune forever. In a few billion years, it will wander too close to Neptune, within a region called the Roche limit. Thats the distance where a moon will start to break up due to gravitational influence. Exploration After Voyager 2 No other spacecraft has studied Neptune and Triton up close. However, after the Voyager 2 mission, planetary scientists have used Earth-based telescopes to measure Tritons atmosphere by watching as distant stars slipped behind it. Their light could then be studied for telltale signs of gases in Tritons thin blanket of air. Planetary scientists would like to explore Neptune and Triton further, but no missions have been selected to do so, yet. So, this pair of distant worlds will remain unexplored for the time being, until someone comes up with a lander that could settle down among the cantaloupe hills of Triton and send back more information.