Thursday, September 3, 2020

Freedom Of Speech And Expression Study On China Media Essay

The right to speak freely Of Speech And Expression Study On China Media Essay Pretty much every nation on the planet has a constitution, which plots the fundamental laws and political standards of a legislature. Inside this constitution are the opportunities, rights and freedoms of its kin. One such opportunity is the ability to speak freely and articulation, which is the essential option to communicate your considerations, perspectives, concerns and thoughts. This benefit incorporates correspondence through discourse and composing and non-verbal types of correspondence, for example, picketing or showing to pass on discontent. There is truth to the saying that activities frequently express stronger than words. The right to speak freely of discourse and articulation isn't supreme. There are limits that must be watched. For instance, you can't crush or in any case harm the notorieties of others with misrepresentations or twists of reality. As each individual has the privilege to talk ones psyche, so then do we have the privilege just as the commitment to hear what others need to state, and one must be open minded toward what the message is. As George Orwell stated, If freedom implies anything by any stretch of the imagination, it implies the option to mention to individuals what they dont need to hear. Control is an appalling reality. In the media, we frequently observe it depicted on banners and notices as an irate slice over a mouth or maybe a hand covering the mouth or the eyes. The reality of the situation is that it is tireless and slippery all through the world, not simply in nations famous for quelling its residents however in our own back yard. The right to speak freely of discourse can never absolutely show itself, as restriction is in every case close by. One must pose the inquiry, at that point, are individuals really allowed to communicate their considerations? The Peoples Republic of China is the universes most thickly possessed nation with generally 1.3 billion occupants. Regarding world economies, it is second just to the United States, and, expecting it keeps on modernizing at its current rate, will have the universes biggest economy by some point in the twenty first century (Bloomberg). It is an atomic force, involves one of the five lasting seats on the United Nations Security Council, has accomplished exceptionally high and continued paces of financial development and has figured out how to pull its very own huge number residents out of destitution. Notwithstanding these accomplishments, China despite everything has various critical issues to manage, for example, lacking social insurance and ecological assurance and the huge issue of ethnic pressures among China and Tibet. Concerning its administration, in spite of endeavors to correct Chinas political framework, it stays an enduring socialist state. The Chinese Empire joined an immense domain and a wide range of people groups. During the in excess of 2,000 years of majestic guideline, China built up a method of government that was profoundly authoritarian, ready to utilize savagery to smother contradiction, and which focused on the estimation of the gathering over that of the person. The Republic of China was set up on January 1, 1912, and was then supplanted by the Peoples Republic of China on October 1, 1949. Control in the Media This unbending type of government is still set up. In an article composed for Reporters Sans Frontiã ¨res, an undisclosed Chinese professional revealed that it has a lot of intensity and is exceptionally controlling, utilizing the vast majority of the customary news media, for example, radio, TV, and print to keep up its rigid control over its residents and approaches. The Communist Party of China, contracted to CPC, has illegal self-ruling news and free data. At the point when a fresh out of the box new wellspring of data surfaced, called the Internet, a similar degree of control that the legislature once had was to some degree lost. The Internet is the principal road to introduce a quick technique for sharing and communicating individual perspectives to general society, and inside China, these perspectives are frequently oppositional to the administrations point of view. (Excursion to the Heart of Internet Censorship) Merriam-Webster characterizes control as the concealment or cancellation of anything that is viewed as hostile, unethical or destructive to society. It follows, at that point, that Internet restriction is the concealment of any data accessible by means of the Internet that might be viewed as hostile, corrupt or destructive to society. The Communist Party of China intensely oversees this available data so as to secure itself and to guarantee that its residents are not outfitted with any insubordinate or in any case opposite thoughts. Any critique that doesn't hold fast to the official government position must be changed or the columnist is terminated. All web access suppliers working in China must practice self-oversight or hazard the loss of their permit to work. This stranglehold that the legislature has over these private sites is the countrys best type of restriction. The cornerstone of the oversight framework in China is that fundamentally possession is restriction. On the off chance that you own something Web website editorial manager, paper manager, press bunch proprietor you are liable for what is there. (Bequelin) It has been proposed by different western correspondents that a further thought process in Chinas Internet restriction is with the goal that the administration might have the option to pressure its populace to purchase nearby, in a manner of speaking, as the open market isn't promptly accessible. This training along these lines might be a counterfeit lift to its own internet business industry. Despite the fact that this control exists everywhere throughout the world, China rehearses it at an extraordinary level. The Paris based association Reporters Sans Frontiã ¨res, RSF, has China on its Internet Enemy List, positioning it 171st out of 178 nations (2010) as far as press opportunity. China has actualized the universes most entangled data obstruction to screen the Internet material coming into China from outside the nation. They screen the steady stream of data, careful of certain watchwords, shutting out unsafe destinations. This boundary has been instituted The Great Firewall of China. About all Internet information enters or leaves China through fiber-optic links at three focuses, and the Chinese government has requested Chinese Internet transporters to introduce switches there, which go about as guards by sifting through material considered illicit. The government furnishes transporters with a rundown of all the restricted destinations, distinguished by their Internet Protocol (IP) locations and URL (uniform asset identifier), and these are just taken care of into the channels. (Petley, p. 104) This Great Firewall of China was assembled principally by Cisco, an American-based global company that plans and sells purchaser gadgets, systems administration and correspondences innovation and administrations. At the point when the Internet web crawler Google propelled a unique variant in mid 2006 that would blue pencil looks for subjects that the Chinese specialists didn't wish its residents to talk about, it was generally viewed as a concession by the organization to a system reluctant to permit free discourse. Google keeps up that the main way they could stay in China and be serious with household web crawlers was to offer Google.cn. Yippee, Microsoft and Skype all legitimize their controlled variants of their item offered to China by guaranteeing that these adjusted versions are fundamental for them to have the option to take an interest on the planets biggest market. In 2008 the eyes of the world fell on Beijing, as it facilitated the mid year Olympic Games. This was an open door for China to show the world how far it had come since the changes of 1978 as far as financial, political, and social turn of events. The framework, arranging and the games themselves were a tremendous achievement, producing colossal worldwide TV crowds. Be that as it may, at an early stage in the Games it turned out to be certain that the Chinese government was editing writers access to the Internet in the official media community. In its offer to have the Games in 2001, the Chinese government had vowed to give writers complete opportunity to report from the Games. Notwithstanding, when the opportunity arrived, writers discovered they couldn't get to Internet sites identified with human rights issues, famous agitation, Chinese legislative issues, Taiwan or Tibet or even sanitation issues. In spite of global clamor at the restriction, and some slight changes in the degree of control, writers were always unable to accomplish total, unhindered access during the Games. Tiananmen Square The Chinese government consistently controls or limits history on the off chance that they see it as a danger to the social, political or monetary steadiness of the nation. One such occurrence is the Tiananmen Square Massacre of 1989. Tiananmen Square is the universes biggest open square arranged in Beijing, China. It has been the area of numerous recorded occasions, for example, the May 1919 uprising, Mao Zedongs decree of the Peoples Republic of China on October 1, 1949 and the Massacre on June fourth, 1989. In spite of the fact that the fights were focused in the square, it has been accounted for that there were no passings in the square itself, but instead in the boulevards encompassing the square. Hu Yaobang, a star vote based system government official, kicked the bucket on April 15, 1989. With his passing came serene dedication exhibits in Shanghai, Beijing, and different urban communities by understudies and erudite people. By April 21, the group had developed to approximately 100,000 individuals. The demonstrators were requesting financial change and a conclusion to the Chinese governments dictatorship. By May 19, military law was proclaimed, and military vehicles started to activate. A few understudies started a craving strike, which developed to thousands, to match with a state visit by Soviet gathering Chief Mikhail Gorbachev, as his quality was secured by remote media delegates. The administration was embarrassed. The evening of June third, the legislature acted. They requested the Peoples Liberation Army to clear the square and shut down the dissent. Nobody knows without a doubt the loss of life. A lot more passed on in the days and weeks following, as the legislature efficiently destroyed any residual protesters. The International Red Cross put the number

Saturday, August 22, 2020

Compare and contrast obama and mc cain Essay Example | Topics and Well Written Essays - 1500 words

Look into obama and mc cain - Essay Example President Obama went to secondary school in Hawaii, and went to school at Columbia University in New York. At Columbia, Barack accomplished his B.A. in political theory with a specialization in International Relations. (Wikipedia 2009, 1) Later on, in the wake of being a network coordinator for some time on the South Side of Chicagoâ€helping Blacks, Latinos, and whites amidst a financial emergency because of steel factory closuresâ€Barack chose to go to graduate school. Barack registered to Harvard Law School in 1988. He was chosen as the principal Black understudy to turn into the leader of the Harvard Law Review. (Wikipedia 2009, 1) for a long time, Barack was a protected law educator at the University of Chicago; for a long time, he was selected state lawmaker in the Illinois Senate; lastly, for a long time, Barack was a U.S. Congressperson for Illinois. (Wikipedia 2009, 1) Dreams From My Father: A Story of Race and Inheritance is a journal that the President composed telling about the time from the earliest starting point of his life in Hawaii up until his entrance into Harvard Law School. (Wikipedia 2009, 1) This book told about the difficulties he had experiencing childhood in a family unit, where his dad was a Kenyan and his white mother from Kansas raised him. In his next book, The Audacity of Hope: Thoughts on Reclaiming the American Dream, Obama put together his work with respect to a discourse at the 2004 Democratic National Convention, and furthermore was propelled by a message of his then-minister, Rev. Jeremiah Wright. (Wikipedia 2009, 1) It was at the Convention that Obama originally rose to national noticeable quality, where there was discussion of him turning into a Presidential contender. (Wikipedia 2009, 1) John McCain, as Obama, had an extremely strong instructive foundation. McCain, similar to his dad and granddad, followed his male precursors into the administration of the Navy, moving on from the U.S. Maritime Academy in 1958. (Wikipedia 2009, 1) McCain, likewise a solid essayist, having composed five books. His book titles are as

Values of Effective Leader Free Essays

string(48) significant and five the least significant values. Investigation Paper Topic: Values Structure of task: 1. Presentation 2. Research 3. We will compose a custom exposition test on Estimations of Effective Leader or then again any comparable point just for you Request Now Consequences of research 4. My view on values as far as the board 5. End 6. References 1. Acquaintance Paying consideration with our qualities encourages us to: ? become mindful ? settle on moral choices ? organize our errands ? create validity as a pioneer Reasons why esteems are critical to directors: 1) Understanding one’s own basic beliefs is fundamental to turning out to be mindful. What's more, mindfulness causes us to see how individuals see us; likewise it permits us to distinguish the individual characteristics that we might want to change. Qualities impact our decisions, however our decisions likewise impact our qualities with time. In the event that we don’t give enough consideration to looking at the correspondence between our activities with our qualities, our activities might be guided by quick concerns and moment satisfaction instead of our qualities. Procedure of changes in esteems takes a great deal of time, yet for the most part it starts with changes in conduct. After some time, we begin to underestimate the decisions that we over and over make regardless of whether they are at first improper with our qualities, and our qualities start to skim also. Explanation and requalification of our own qualities can stop that coast. 2) People who disguise and follow up on norms of equity and human rights accomplish a significant level of good turn of events, and they settle on moral choices. During our lifetimes, we go through various phases of good turn of events. Little youngsters, at the preconventional level of good turn of events, settle on decisions based on the prompt results of their choices. Individuals who have not grown farther than the preconventional level of good turn of events, possibly pick a moral other option if it’s in their prompt individual interests. Individuals who venture forward to the customary degree of good advancement settle on choices based on the proper principles and casual standards of their social setting, and will pick moral options even at the expense of swearing off their personal circumstances. The little level of individuals who progress to the most elevated level of good turn of events, the postconventional stage, settle on choices based on human rights, decency and equity. Such individuals are happy to close the eyes to their personal matters and may even defy society’s guidelines and standards so as to act as indicated by their standards. Individuals who accomplish the postconventional level of good improvement are reliable; it’s hard to pay off them and they are not forced by peers. 3) A comprehension of one’s individual qualities is valuable for time the board. Most of us has the chance to accomplish a larger number of things than we’ll ever have the opportunity to do. Therefore, we need to pick the undertakings we will take a shot at astutely. A reasonable image of our own qualities permits us to rank the undertakings on our â€Å"to do† records as indicated by its significance for us. 4) Having an away from of individual qualities encourages us to construct the unwavering quality and trust that helps initiative. The most testing occasions for pioneers are times when they should lead others into something new. Transformational pioneers can impact their supporters to expand their confidence and tail them into the obscure; they manufacture trust. We are additionally tending to believe individuals when we comprehend their qualities, and see that their activities are agreeable with those qualities, since we can anticipate how they will act. Today, organizations are stood up to with various regulating desires from their condition and are relied upon to be socially mindful. The conversation about mindful conduct of organizations depends on the expanding significance of qualities in business setting. Significant component of the selection of thought processes in human activity is the arrangement of estimations of the individual engaged with the activity. In little and medium-sized undertakings which are person molded more unequivocally than enormous organizations, the topic of qualities engendered and lived in the organization alludes legitimately to troughs. There was one research directed in co-activity between the International Graduate School Zittau (Germany) and the Technical University in Liberec (Czech Republic) in the time of March †September 2006. It considers the topic of what esteems are huge for little and medium-size companies’ administrators and proprietors and how they figure out how to bring their own virtues into concordance with the company’s interests. It centers around close to home estimations as expansive ideas looking at their significance with regards to the entrepreneurs’ or managers’ individual lives on one hand, and in procedure of settling on a choice and activities inside the organization then again. 2. Research Method and setting of research Small and medium-size organizations were controlled by the quantity of representatives; organizations were chosen from the accompanying industry zone: Industry ? exchange ? administration segment ? open and state specialists ? non-benefit associations ? advocate ? training The measurements was gathered by close to home meetings utilizing a standard affirmed poll. The meetings were consider just with work force liable for dynamic: with the co mpany’s proprietor, executive or supervisor. The survey secured an assortment of regions of business morals, for example, ? observation and assessment of the business morals ? moral qualities ? moral/exploitative practices ? mentalities towards untrustworthy conduct view of dishonest conduct ? job of accomplishment in deceptive conduct In questions concentrating on close to home and company’s moral qualities, classes characterized in advance of 20 qualities were utilized to assess their significance during the time spent dynamic. Association among individual and company’s values was determined by Likert scale[1]. As a state of takeoff for the investigation of clear cut factors, rate recurrence tables were utilized to depict the significance of individual and friends moral qualities. . Consequences of reserch The hugeness of individual qualities Owners and chiefs are not simply representatives; they are additionally people. They have their profound individual qua lities and that are probably not going to change in a brief timeframe. To examine the owners’ and managers’ individual qualities significance, 20 qualities concentrated on the target that one might want to accomplish were chosen from various territories of significant worth framework. Respondents were approached to tick five the most significant and five the least significant qualities. You read Estimations of Effective Leader in classification Papers As indicated by study: [pic] most of asked proprietors and directors think about wellbeing (86 percent) and family (76 percent) to be the most significant individual qualities. Other individual qualities that have nearly high number of answers were dependability (51 percent), respectability, trustworthiness (42 percent) and trust, dependence (40 percent). Around 33% of respondents expressed obligation (34 percent), cash, money related achievement and thriving (31 percent), and training (29 percent) to be one of significant qualities. The least significant qualities with the most minimal recurrence of answers (expressed by under 10 percent respondents) were responsibility (2 percent), independence (3 percent), discipline (6 percent), receptiveness, bluntness (9 percent), and believability and reliability (10 percent). Likewise review demonstrated that dependability was seen to be increasingly significant individual incentive for organizations working in the business, exchange and administration area than to non-benefit associations, state and civil specialists, instruction or consultancy organizations. The centrality of business esteems The same the individual worth framework, the significance of qualities in term of corporate administration and culture was concentrated by the exploration. Respondents were approached to tick five qualities that as they would like to think are the most significant in their business exercises and dynamic procedures. Additionally, they were approached to stamp five the least significant qualities in dealing with their business. As indicated by review: [pic] Comparing to individual qualities, the significance of qualities in the executives isn't so clear. The most noteworthy accomplished number of answers (65 percent) was appeared in demonstrable skill and quality. Pretty much 50 percent of respondents said that unwavering quality (53 percent), and connections, co-activity and cooperation (51 percent) are significant qualities in their administration. About 33% of respondents accept that respectability, genuineness (36 percent), obligation (35 percent), center around progress, benefit, flourishing (32 percent) and adaptability (30 percent) to be significant qualities in business activities. The least significant administration esteems were independence (2 percent), resilience (3 percent), transparency, honesty (5 percent), discipline (6 percent) and regard, affirmation, equity and reasonableness (7 percent). Simultaneousness of individual and business esteems Growing rivalry and precarious business condition power chiefs to search for the most noteworthy conceivable profit for every speculation and create techniques that can increment companies’ benefits and achievement. This squeezes companies’ proprietors and directors. So as to satisfy all necessities, proprietors and supervisors are regularly need to settle on choice and act at difference with their accepts and individual qualities. Consequently, the examination inspected how troublesome it is for proprietors and supervisors of little and medium-size ventures to acquire their own qualities simultaneousness with their business esteems, and under what conditions they would settle on a choice that would be against their own virtues. Respondents were inquired as to whether they concur or deviate, utilizing Likert scale, with six proclamations that show unpredictability in keeping their business choices and act

Friday, August 21, 2020

The Benefits of Gender Diversity in the Workplace Research Paper

The Benefits of Gender Diversity in the Workplace - Research Paper Example Attributable to such reasons, it is esteemed to be fundamental for both benefit arranged just as non-benefit associations to connect with and acknowledge the idea of assorted variety as to sex for the explanation of achieving expanded imagination just as efficiency (Rosado, 2006). Sex Diversity in Workplace The possibility of sex is basically founded on the dissimilarities of highlights in the midst of the people of various sex. These highlights go about as a premise which observes the guys from the females. It is likewise founded on the sentiments of a person of being a male or a female. Sexual orientation decent variety for the most part identifies with the extent or proportion of the general guys to the general females. The level of assorted variety implies whether the dissemination of the sexes is equivalent or it is dispersed unevenly (Walter, 2012). More noteworthy level of decent variety inside a specific association as to age is referred to offer expanded perspectives just as age of new thoughts. It is even viewed as basic for the explanation of expanding the fitness as far as grasping the prerequisites of the clients. The part of decent variety according to sexual orientation in the working environment helps with setting off a guaranteeing expanded level of deals for the association. Sexual orientation decent variety is additionally viewed as significant for an association for the explanation of guaranteeing the food of their separate activities. The idea of sexual orientation assorted variety identifies with the reality of the presence of variety as far as the qualities as to an animal types. The factor of hereditary assorted variety makes it likely for a particular people to get acclimated with the environmental factors alongside reacting to the standard choice. The degree comparable to hereditary uniqueness is viewed as the establishment of speciation. This particular factor is known to represent an impact in regards to the manners in which people a ct together and perform or maintain regard to the others present in the association (Green, Lopez, Wysocki, and Kenper, 2011).. Because of the mounting globalization in the mechanical area sexual orientation decent variety has surfaced as a significant fundamental perspective for the cutting edge business associations. Sex decent variety as to working environment has been characterized as the understanding and acknowledgment of representatives of both the sexual orientations. The major directing powers of sex decent variety inside the working environment are the ladies representatives. It merits referencing that during the ongoing days, business associations have seen the most significant level of female representatives in the working environment. Thusly, the quantity of families having double salary sources has likewise enlarged alongside the numbers according to working moms who are single (Green, Lopez, Wysocki, and Kenper, 2011). Sexual orientation Diversity and Its Implications Gender assorted variety concerning the working environment is seen to demonstrate productive for the businesses just as the representatives. The representatives working in a similar association are probably going to be very dependent upon one another as far as their work. In this specific situation, the people of various sexual orientations altogether require to create common regard for the explanation of improving their efficiency. Assorted variety in the work spot can work adequately in boosting the advertising chances of the association. It can additionally encourage in empowering inventive exercises in the midst of the people and can likewise help in enrollment exercises

Value of science

Richard Funnyman Is a widely acclaimed physicists, he is known particularly for his assistance In the advancement of the nuclear bomb. Taking into account that he Is the maker of the universes most risky weapon, The Value of Science can be deciphered on an altogether extraordinary level as Funnyman goes to and fro on the ideas of good versus.. Insidious as an approach to mirror his ethical still, small voice. Richard Funnyman' ethical quality can be seen through his sections about great and malice in the realm of science and the world outside of science.During Funnyman' opening point he expresses that when beneficial things re made due to science It Is on the grounds that â€Å"moral choice† (Funnyman 64) drove them to that disclosure. As such, when somebody makes something helpful in science it is just on the grounds that while they were making it they were thinking about what is good and bad. He proceeds by saying that every researcher is given the force â€Å"to do either great or bad† (Funnyman 64). Be that as it may, there are no guidelines on the most proficient method to translate which one you are doing.Therefore, you could make something awful because of the absence of heading. Also, he references a Buddhist precept, â€Å"To each man Is given the way in to the doors of paradise; a similar key opens the entryways of hell† (Funnyman 64). He is relating this statement to the great and terrible decisions that can be made in science. For instance, in the precept the â€Å"kef' would be the science, â€Å"heaven† would be the decency that can emerge out of science, and â€Å"hell† would be the awful that can emerge out of science.However, regardless of whether it be the ability to accomplish something positive or negative or the way to paradise or damnation there are never and directions on which decisions will lead you here. On the off chance that you don't have Instructions, â€Å"the key might be a risky item to useâ €  (Funnyman 64). In light of the expression he utilizes In this segment It recommends that he Is emotions liable for the impacts of the nuclear bomb since he is utilizing words, for example, â€Å"bad†, â€Å"evil†, and â€Å"dangerous†. It proposes that maybe Funnyman feels as though he opened the door to hellfire as opposed to the entryway to paradise through his invention.His blame is additionally appeared with his correlation of science to the world outside of science. Richard Funnyman utilizes things outside of science to look at and Justify his ethics about what he has done In science. For instance, he expresses that instruction, correspondence, and applied science can be a â€Å"strong power, yet for either great or evil† (Funnyman 69). It tends to be deciphered that he is referencing the nuclear bomb by the redundancy of the words â€Å"strong force† in light of the fact that the nuclear bomb is the most dreaded bomb on the planet becau se of how much force it is has.Also, when he says that these solid powers can be utilized for â€Å"good or evil† (Funnyman 69) it could imply that the horde could be utilized for acceptable, In which cases It wouldn't hurt any regular people, or It can be utilized for underhanded, similar to how It was utilized In World War II where the bomb was utilized and murdered 80,000 individuals quickly. He is utilizing these models outside of science as an approach to show that, truly, science can make loathsomeness, however there are such huge numbers of different things on the planet that can make a similar result. Following this further, he expresses that â€Å"nearly everyone hates war and proceeds by saying that â€Å"our dream today is peace† (Funnyman 69).However, he further clarifies this point by giving a case of how in the end harmony transforms Into an awful thing moreover. This basis utilized by Funnyman war. If so, his case of harmony being an awful thing would r eference the way that, the nuclear bomb finished the war, yet there was such a great amount of ghastliness in the manner it finished that it is difficult to really have tranquility. The entry â€Å"Education, for Good and Evil† all in all proposes that he is attempting to remove consideration from science alone being terrible, by carry different things into the equation.This segment of his composing shows his profound quality through his lingual authority and reiteration, if there were no regret for his choices the entire piece would take a totally unique reason. Starting point, an old scholar, once stated, â€Å"the intensity of picking great and shrewdness is inside the compass of all. † Richard Funnyman demonstrates this is completely conceivable to do, given that the individual creation the choice is in contact with their ethics. Beneficial things can be made from information, yet the greatest piece of making something incredible is the utilization of good decision s.

Monday, June 29, 2020

Financial Analysis Case Study - 2475 Words

Financial Analysis of Toyota Company (Case Study Sample) Content: Toyota financial analysis for year 2009,Capital expenditure characteristics,Capital expenditure consists of expenditures on property, plant and equipment, vehicles and equipment, research and development amongst others. During this year, consolidated capital expenditure for Toyota Company decreased to 1,364.5 billion as compared to 1480.5 billion in the financial year 2008. Depreciation expenses were 1100 billion in 2009 as compared to (95.4) in 2008. Research and development amounted to 920.0 billion in 2009, as opposed to that of 2008, which was 958.8 billion.Property, plant and equipment,During the financial year 2009, Toyota Company decreased these expenditures by 7.8% to 1364 billion compared to 1480.5 billion in 2008.The value of these assets decreased by 410.3 billion in the same year due to depreciation and fluctuations in foreign currency. In year 2009, Toyota continued its investment in environmental fields. (Molson, J. 2010). These included fields such a s increasing the production of hybrid batteries, and introduction of new products such as Lexus and Prius.Vehicles and equipment,The expenditures in vehicles equipment on operating leases dropped by 24.9% from 1279.4 billion in year 2008 to 960.3 billion in 2009 which was due to a decrease in financial services operations investments.Research and development(R D),In 2009, Toyota was striving to achieve its main objectives of developing vehicles that meet the demand expectations while at the same time, making a consideration of striking a balance in environmental conservation, safety, drivability, comfort and reliability. However, R D department dropped by 5.7% from the previous fiscal year of 2008 to 904.0 billion in 2009.This accounted for 4.4% of net assets excluding leased assets.Capital Expenditure and RD Expenses from 2006 to 2010,Financial PerformanceConsolidated Statements of Cash FlowsAccording to T.M.C Financial Statements annual report of 2009, in Year 2009, the consolid ated cash provided by operating activities dipped from 2,981,624 million in 2008 to 1,476,905 million in 2009. The net cash flows from investing activities amounted to (1,230,220) in 2009, but the at the end of such a period in the previous Year, the same was (3,814,886). Cash flows from financing activities dipped from 706,189 million in 2008 to 698,841 million in 2009.The cash and cash equivalents were 2,444,280millions in 2009 compared to 1,900,379 million in 2008.This effect was caused by changes in the exchange rates.Consolidated Statement of incomeDuring this financial period, consolidated vehicle sales in Japan and overseas decreased by 15.1% to 7,567units in 2009 compared to8913 units in 2008 (sustainability report 2009) even though the vehicle production was 8,547 and 7,051 units in 2008 and 2009 respectively. During this financial year, the net loss was 437.0 billion Financial year 2008() Financial year 2009 () Net revenue 26.29 trillion 20.53 trillion Operating Income 2.27 trillion (0.461) trillion Equity in earnings of affiliated Co. 0.27 trillion 42.72 billion Net income 1.72 trillion (437.0) billion Emergency profit improvement,Due to severe and hard economic conditions that have caused massive losses, Toyota Company decided to set up an Emergency Profit Improvement Committee in November 2008, meant to improve earnings for fiscal years 2009 and 2010 (Liker J. Franz J.K. 2009). During the fiscal year 2009, the company acted swiftly to deliver as many vehicles as possible to customers by strengthening products and introducing new special edition models, which adapt to customer needs. (Iyer, Seshadri S Vasher 2009).The company also enforced cost reduction efforts for each vehicle sold, continued usual cost reduction efforts amongst other measures with an eventual generation of earnings of about approximately 130.0 billion.Consolidated balance sheetAccording to T.M.C 2009 Sustainability report, total assets at the end of year 2009 amounted to 29,062,037million compared to 32,458,320 million in 2008 and shareholders' equity was 10,061,207 million in 2009, a drop from 2008 0f 11,869,527 million. At the end of the financial year 2009, the liquid assets were approximated to be 3300 billion Yens. Cash and cash equivalents rose to 2,444,280 million in 2009 from 1,628,547 million yen of 2008. Finance receivables, which included retail, finance leases, allowances for credit losses, loans including others, all together summed to a net of 5,655,545 million in 2009 compared to 5,974,756 million in 2008.Earnings per shareTotal shareholders' equity dropped to 10,061,207million in 2009 from that of 2008, which were 11,869,527 millions. The diluted earnings per share which excluded extraordinary items was 540.44in 2008 but significantly dropped to (139.13) per share in 2009.ROE AnalysisThis is an indicator of profitability, which is calculated as a ratio of net income and revenue. The Toyotas reported return on Equity was down to (4.34 %) in 2009 compared to 14.47% in the previous year. However, the adjusted ROE in 2009 was (-7.39%) and 11.43% in 2008.Cash Dividends per ShareDuring this year (2009), the full year dividend per share in the primary issue was 100 per share, a drop from 140 per share in 2008.P/E AnalysisThe number of shares of common stock outstanding in 2008 was 1,574,639,926 but in 2009, it was standing a 1,567,941,238t.The price to Earnings ratio tells us how much an investor in common stock pays per dollar of current earnings. In 2008, the P/E was -2.99 but in 2008, the P/E was 12.02Toyota is funding decisions.For a long time, Toyota has funded its capital expenditure and R D using its cash generated in its operations. This has been geared towards ensuring sufficient liquidity and stable shareholders equity and confidence. Through the company's culture of share, repurchase scheme, it managed to buy shares worth 69.9 billion Yens in the year 2008 and 72.8 billion yen in the following financ ial year. In 2009, cash generated decreased due to decrease in sales volume, global recession, competition among other issues. Due to decrease in additions to finance receivables, market securities and security investment together with an increase in proceeds from sales of marketable securities and security investment, net cash used in investing activities decreased from 3,878.8 billion in 2008 to 1,230.2 billion in the financial year 2009.The company has a beta of 0.74 and this low beta makes its cost of capital lower compared to that of Ford Motors, which have a beta of 2.28.Toyotas Borrowing.Toyota's total borrowing which comprises of short-term and long-term borrowing increased during this financial year by 408.3 billion. Short-term borrowing consisted of loans and commercial papers with weighted average interest rates of 2.44% and 1.52% respectively. They increased by 1.8% to 3617.6 billion. Long-term debts consisted of secured and unsecured loans, medium-term notes, unsecured notes and long term capital obligations. These had an interest rates ranging from 0.17% to 31.50% and maturity dates ranging from 2009 to 2047.They decreased by 0.9% to 2699.5 billion while the non-current proportion increased by 319.5 billion to 6301.4 billion Yens.Forecast for the financial year 2010.Even though, there were profit improvement measures, the Toyota company still had a reduced projected expectation in consolidated vehicle sales from 7567 units in 2009 to about 6500 units in 2010.Research development was expected to promote further development of advanced technologies related to environmental issues, energy and safety. (Coniam, M. 2009).It was also expected to reduce expenses by streamlining developmentRevenue generated in the financial year 2010 was expected to be 16500.00 million and operating income before income taxes expected to be (850) million whereas the total income projected to hit (550) million.MITSUBISHI MOTORS,According to Mitsubishi Corporation A nnual Report 2009, Mitsubishi corporation (which has 590 consolidated subsidiaries) capital expenditure dropped to 47.1 billion in 2009 from 71.9 billion in 2008. Research and development expenses amounted to 44.4 billion in 2009 as compared to that of 2008, which amounted to 64.0 billion in 2008. In this same year of 2009, consolidated net sale amounted to 1,445.6 billion as compared to that of 2008 of 1,973.6 billion. Operating income amounted to 13.9 billion in 2009, an increase from that of 2008, which was &ye...

Saturday, June 6, 2020

The Blake At Gulf Breeze Case Analysis Assignment - 550 Words

The Blake At Gulf Breeze Case Analysis Assignment (Case Study Sample) Content: The Blake at Gulf Breeze Case AnalysisStudent's NameInstitutional AffiliationThe Blake at Gulf Breeze Case AnalysisIntroduction and Key IssuesOrganizational change is inevitable because, at one point in time, the management needs to affect some transitions in people, functions, operations or systems to improve efficiency or otherwise. The case study centers on the effects of organizational change management plan that does not involve all the stakeholders. In the wake of a new demand to improve the quality of the workplace, Blake was considering implementing a stricter smoking policy by considering the overall effect of its then existing smoking policy. The key issues that the company considered included the health benefits of the intended new smoking policy against possible unintended consequences to its marketing goals. A major problem that the facility anticipated was that of a possible rebellion from employees who would feel disgruntled by the new policy and who wo uld resist the intended change (Forsyth, 2012). The management was thus facing a real test here of whether it would be possible to get the new policy accepted and implemented across the entire organization or the policy would suffer a major hurdle due to backlash from Blake employees, both existing and prospective alike.AnalysisThere is no doubt that, in the case The Blake at Gulf Breeze, the facility is experiencing challenges of implementing the new smoking policy that would have a significant impact on the performance of the employees. Hence, the case study highlights the challenges all managements face across many organizations when they need to affect change, especially when such a change is likely to yield some unintended consequences (Mansfield, 2010). What is more is that the challenges the management at Blake faced were not limited to that of handling internal resistance to change, but also handling possible legal issues that would be triggered by the new smoking policy. He nce, the case also recognizes the complexity of policy implementation, which requires tackling both internal and external issues, even where some external environmental issues can be quite limiting (Hung et al., 2013). For example, it is possible that the change in the smoking policy that the facility intended to implement would be interpreted, legally, to mean denial of rights granted in the Constitution to employees. Employees, on the other hand, would be worried about what next the facility take away from them if they allowed the current policy in discussion to sail through. In short, the facility would need to achieve the delicate balance between its interest that include lower health insurance premiums, increase workplace safety, higher employee productivity, and the positive marketing and clean image the policy would provide to the interest of the employees and regulatory agencies.RecommendationsChange management is a complex issue that calls for due diligence on the part of m anagement. It requires efforts, expertise, and persistence. Otherwise, it can be very challenging as the case reveals. More particularly, the case abovementioned highlights how the three concepts of change, motivation, and decision-making work together to affect change in an organization. A study of organizational behavior in light of change management would a critical point for the facility to begin its journey. In particular, the organizational theory known as Nudge Theory advanced by Cass Sunstein and Richard Thaler(Kosters Van der Heijden, 2015) would be important to the management at Blake. The organizational behavior theory finds application in economics and political theory but is also widely applied in behavioral science, the latter which can...

Tuesday, May 19, 2020

The Five Step Risk Management Process Essay - 1473 Words

Establishing Facts Step 2 in the five step risk management process involves analyzing the risk events and impacts identified in Step 1. This step is designed to help identify which risks are significant enough to the monorail project to require active risk management. To ensure action plans implemented in Step 4 are effective, it is essential to gain a better understanding of why a risk event or impact may occur, as well as its effect on the total loss with respect to the project’s total cost. The goal of Step 2 is to develop a list of drivers for each risk event and impact, identify the probability of occurrence for each risk event or impact, estimate the total loss associated with each risk event, and determine the risk likelihood and expected loss for each risk event. In order to employ effective risk mitigation techniques in later steps of the risk management process, Step 2 must consider the facts associated with the risks identified for the project. Facts which lead one to believe that a r isk event or impact will occur are called drivers. Drivers identify something existing in the project environment that may influence the likelihood of experiencing a loss (Smith and Merritt, 2002, 63). A workshop similar to the one held in Step 1 was conducted to develop the drivers and to analyze the risks. With the same participants present and the use of the same products such as the large printed schedule, the team developed risk event and impact drivers. The workshop opened withShow MoreRelatedRisk Management Process : Identifying The Risk1234 Words   |  5 PagesThere are five steps of the risk management process: identifying the risk, analyzing the risk, evaluate the risk, treat the risk, and monitor or review the risk (â€Å"What Are the 5 Risk Management Process Steps?†). Step one would be to identify the risk. This step involves finding all the possible potential losses. There are some major issues that can cause a risk in risk management, such as, worker compensation, climate change, and increasing cost. A risk manager can use a variety of information toRead MoreAudit Methodology For A Audit Essay1135 Words   |  5 PagesAudit methodology The audit methodology will be used as a step by step guideline that will be used by the auditors to keep track of their progress and enable them to ensure that quality standards are maintained during the auditing phase. To audit the International Bank of Africa information system we will go through five phases or steps. Step one: Planning The first phase will determine the sort of audit team that will be assembled. The team selected will be best placed to handle all obstacles andRead MoreOutsourcing at Office Supply1540 Words   |  7 Pagesat OSI 2 Business Strategy Costs/Benefits Implementation Change Management Risks †¢ Decrease infrastructure costs by utilizing a more specialized, third-party staff. †¢ Experience cost-savings during the 2nd year, but face increased expenditures during 1st year. †¢ Maintain availability and performance through SLAs with the vendor. †¢ Ensure a smooth transition through a formalized change-management program. †¢ Mitigate risks by documenting procedures and improving employee awareness. Strategy Read MoreFinancing And The Development And Implementation Of Strategies1190 Words   |  5 PagesSUMMARY The role of finance within the strategic planning process has become more relevant than ever. With the introduction of the balanced scorecard the financial performance of a firm has been emphasized has a key indicator of success and links strategic goals to performance and provide timely, useful information in order to facilitate strategic decisions. The article, The Role of Finance in the Strategic-Planning and Decision-Making Process, by Pedro M. Kono and Barry Barnes discusses how financialRead MoreUnrealistic Schedules And The Toc With Project Management1423 Words   |  6 PagesUnrealistic schedules and the TOC with project management. Using the TOC in conjunction with the best practices of project management (TOC PM) is a methodical holistic systems approach to integrating stakeholders, products, and processes that must be completed to meet project objectives (Goldratt Cox, 2004). The TOC PM was introduced in the late 1970’s and later adopted into project management as a methodology in 1997 (Goldratt Cox, 2004; Leach, 2005). The TOC PM is viewed as a method thatRead MoreThe Fair Risk Management Methodology783 Words   |  4 Pagesused by risk assessment professionals is the FAIR risk management methodology FAIR stands for Factor Analysis of Information Risk and was first introduced in 2005 by Jack Jones with the goal of being able to provide an answer to two common questions asked by management in relation to risk management which are â€Å"how much risk does the organization have† and â€Å"how much less risk will there be if we spend the money you propose on mitigation.† The fair risk management methodology is comprised of five stepsRead MoreRisk Management Plays a Vital Role in Healthcare Organizations606 Words   |  3 Pages Risk managers are a vital lifeline in the healthcare organization. If this organization had an active risk manager in place, many of the events leading up to the infant losing its life could have been prevented. There are many steps that a risk manager must take once a risk is identified, this paper will walk through the steps that are required after the risk happened. A risk manager plays an important role with the events in this infant case study. Risk managers hold a wide varietyRead MoreRisk Management : Term Project1616 Words   |  7 Pages Risk Management Term Project - CE 592 Dr. Jaselskis Spring 2015 Colby Meador Erik Messina â€Æ' Table of Contents 1. Introduction 2. Five Step Process 2.1. Risk Management Plan 2.2. Identifying Risks 2.3. Analyze Project Risks 2.4. Plan Responses for Project Risks 2.5. Monitor Risks 3. Significant Risks 4. Pros/Cons of Risk Managment 5. Triple Contrain 6. Topic Specific vs. All Inclusive 7. Conclusion 8. References 1. Introduction Risks are an inherent partRead MoreHardware and Project Considerations When Implementing a New CRM System1638 Words   |  7 PagesHardware and Project Considerations When Implementing A New CRM System The most effective Customer Relationship Management (CRM) systems are deliberately designed to align and enhance the strategic initiatives and programs of a given business or enterprise. They must take into account customer preferences, needs and wants as well, and strive to create a foundation of shared information and insight over time There are a myriad of studies that show how effective CRM systems are in transforming businessesRead MoreThe Policy Manual At Work1705 Words   |  7 Pageshe can still walk. Because of this thought process, he has had multiple falls. Policy Per Dallas Care and Rehab, their policy is as follows: POLICY: To apply regularly assessments and implementations as needed to reduce falls as far as possible, without infringing upon residents rights in the choice of life activities. PROCEDURE: Fall risk assessment will be completed upon admission and quarterly with care planning. If a score of ten or above fall risk interventions will be put into place. Care conferences

Sunday, May 17, 2020

The Essay The Consequential Concerto - 1206 Words

The Consequential Concerto â€Å"Without Freedom of Thought, there can be no such Thing as Wisdom; and no such Thing as publick Liberty, without Freedom of Speech†¦ And this is the only Check it ought to suffer, and the only Bounds it ought to know,† Benjamin Franklin (Benjamin Franklin, Silence Dogwood, No. 8). Throughout the course of human history, clans of people have turned against another from a mere bigoted belief. This usually constitutes physical abuse, humiliation, death, and perhaps most importantly, denying self expression. Two instances of these groups being denied self expression would be the Jews of the Holocaust and the LGBTQ+ community. Although though LGBTQ+ members today do not suffer even a fraction of what Holocaust victims†¦show more content†¦This was a direct contradiction to article 19 as the Nazi’s forced the Jews into a tranced state of internal affliction . In the same light, Elie yet again questioned his own mental and emotional foundation when he stated , â€Å"Blessed be God s name? Why†¦ would I bless Him? Every fiber in me rebelled†¦ Because in His great might, He had created†¦ factories of death? How could I say to Him: Blessed be Thou†¦ who chose us among all nations to be tortured day and night, to end up in the furnaces?†(Wiesel 33). This excerpt illustrates how the Nazi’s use of death camps indirectly smothered Elie’s humanity and moral psyche. By eradicating so many people of his affiliation and restricting his religious practice, the Nazi’s destroyed all humanity left in Elie Wiesel. Equally important would not only be Elie’s experiences during Night, but also a minor character’s experiences, Juliek. Juliek was a magnificent violin player as well as Elie’s friend during his incarceration in the music block of Buna. Juliek was fond of playing an unnamed concerto by Beethoven however, during his imprisonment in Buna, he was punished for performing this because the Nazi’s proclaimed Jews were below people of German descent (Wiesel 49). Beethoven was German. Juliek’s emotional outlet and form of expression was music, so by restricting what he could play, the Nazi’s took his morale while simultaneously breaking article 19. This was depicted in Night: The darkness

Wednesday, May 6, 2020

Creon As A Tragic Hero In SophoclesAntigone - 1509 Words

In Poetics, Aristotle describes a tragic character as someone who experiences an error in judgement, experiences a reversal of fortune due to the error, has an excessive pride, and receives a fate much greater than what is deserved. In Sophocles’ Antigone, many would argue that Creon is the tragic hero of the play. However, he is not alone as the recipient of tragedy. A young woman by the name of Antigone also fits the characteristics for being considered a tragic heroine. A key element in the tragedy of any character is their error in judgement, what Aristotle referred to as â€Å"hamartia†. Antigone’s tragic flaw is, most obviously, her love for her brother, Polynices, and the stubborn loyalty that she has for him. This love, as it seems,†¦show more content†¦When warned by her sister that she should not go against the decree, she says, â€Å"He is my brother and—deny it as you will—your brother too. No one will ever convict me for a traitor.† (2) This statement shows her pride in the fact that as long as she is doing right by the gods, by giving him a proper burial, the polis will not be able to find her guilty of a crime. Not only does she believe that she will not be convicted, but she does not care if she is convicted and put to death. This can be seen when Antigone says, â€Å"I have longer to please the dead than please the living here: in the kingdom down below I’ll lie forever.† Using this statement, Antigone makes her case for holding the laws of the gods in higher honor and clearly defines the place of her loyalty. Unfortunately for Antigone, Creon has a view that is exactly the opposite. Creon believed that honor within the polis was more important than honor among the gods. This led to the onset of what Aristotle would refer to as Antigone’s â€Å"peripeteia†, or reversal of fate. If Antigone falls short of being a tragic character in any way, it is the reversal of fate. Antigone’s reversal of fate appears when she is brought before the king and sentenced to death, having been found guilty of disobeying the decree of the king— a crime she may not have committed. The fact that the first time the body was â€Å"buried† it was only covered by a thin layer of roadShow MoreRelatedCreon : The Tragic Hero In SophoclesAntigone886 Words   |  4 Pagesit presents a certain type of hero or heroine who is neither completely good nor completely bad† (â€Å"What is† 739). He or she must also be â€Å"highly renowned and prosperous,† have a tragic fla w, learn a lesson, and suffer greatly (â€Å"What is† 739). Therefore, in Antigone by Sophocles, Creon is the tragic hero because he is a king who has the tragic flaw of pride, learns to respect god’s law, and suffers more than he deserves. The first thing that makes Creon a tragic hero is his pride. When the Choragos

Csa Concentration Varied Between Rounds ( Table 1 )

CsA concentration varied between rounds (Table 1). Library was ordered from Integrated DNA Technologies (IDT). N30 library (30 unknown nucleotide bases): 5 -GGA GGC TCT CGG GAC GAC NNN NNN NNN NNN NNN NNN NNN NNN NNN NNN GTC GTC CCG ATG CTG CAA TCG TAA-3 . Capture Sequence: GTC GTC CCG AGA GCC ATA/3BioTEG/. Primer_P1: GGAGGCTCTCGGGACGAC. Primer_P2: TTACGATTGCAGCATCGGGACG. P2_biotin: /5BiosG/TTACGATTGCAGCATCGGGACG. All oligo’s (primers, library, and capture-strand) were ordered from IDT . Bio-capture used: 5’ biotin from IDT. Two SELEX buffers were used: SELEX 1 buffer (10 mM HEPES, 150mM NaCl, 5mM KCl, and 2mM MgCl2) and SELEX 2 buffer (10mM HEPES, 150mM NaCl, 5mM KCl). The composition of the PCR mix was as follows: 10% 10X buffer, .5% Taq, 1% P1, 1% P2, 2% dTNP, and 80.5% water. All gels were run in .5X TBE buffer and 3% agarose gel. Columns used: Micro Bio-Spinâ„ ¢ Chromatography Columns. PCR polymerase used was Choice Taq from Denville Scientific. DNTP is also fro m Denville Scientific. Streptavidin Beads are from Sigma Aldrich. 4.2 The SELEX Process The general steps of the SELEX process are; the binding reaction between the aptamers and the target, washing steps to remove the unbound DNA, PCR amplification of the bound DNA, and strand separation of the DNA back into ssDNA [3]. The Capture-SELEX cycle consists of three main sections: Elution profile, Library Amplification, and Strand Separation. The elution profile section includes the adding of biotin to the library

Ethical Implications About Global Tax Avoidance †Free Samples

Question: Discuss about the Ethical Implications Global Tax Avoidance. Answer: Introduction The issue of ethics is topical in that it impacts on the operations of almost all businesses. Basically, ethics refers to the rules or principles that define right and wrong conduct (Robbins, 2010). In the same vein, it can be observed that enlightened firms encourage their managers to look beyond the expectations of the regulatory system and do the right thing (Kotler and Armstrong, 2010). These socially responsible firms seek to protect the long-run interests of their stakeholders and the environment. However, ethical issues usually involve conflicting interests and people can disagree about the right course of action to take in a given scenario (Kotler and Armstrong, 2010). As such, this paper seeks to discuss the ethical implications of global tax avoidance especially by multinational corporations (MNCs). There are mixed reactions to the aspect of tax avoidance since other people encourage it while others view it as morally wrong. Tax avoidance According to Investopedia (2017), tax avoidance involves the legal use of a tax regime in one territory. In other words, large corporations in particular register their businesses in a single territory where they are liable to pay taxes instead of paying to the respective countries in which they are operating. Tax havens are utilised in this case and these are recognised jurisdictions that are specifically meant to facilitate a reduction of taxes to the advantage of the party involved. The major notable aspect about tax avoidance is that the practice is legal but the only difference is that the tax regimes are administered in different jurisdictions apart from where the company is actually operating. In other words, the host country benefits in the form of employment creation through foreign direct investment but it loses a great deal in terms of revenue collection through tax avoidance. Though legal, tax avoidance has various implications on the government of the host country. Significance of corporate tax According to Cobham and Jansk (2017), international corporate tax is a very important source of government revenue particularly in developing countries such as Latin America, Sub Saharan Africa, Caribbean and South Asia. This notion has also been supported by Myers (2017) who state that developing countries mainly generate revenue from the taxes they charge corporations operating within their jurisdiction. However, it can be observed that these developing countries often lose revenue due to tax avoidance. When MNCs invest in developing countries, they should pay taxes but this is not usually the case. Corporate taxes are also very important since they play a significant role in the development of infrastructure. In most cases, the activities of MNCs in developing countries cause damage to the environment hence the need for them to pay taxes that can in turn be used to develop the infrastructure. Implications of tax avoidance Large multinational companies operating in developing countries are usually registered through offshore tax havens in particular not in the country in which they operate (Bearak, 2016). This action deprives the local governments large sums of tax revenue they are supposed to get from the operations of these MNCs in their countries. For example, it has been observed that Tullow, an organization that is viewed as Africas leading Independent Oil Company derives 84 % of its sales revenue from Africa yet only four of its 81 subsidiary companies are registered in Africa while 47 are registered in Tax havens (Bearak, 2016). This implies that only four registered subsidiary companies pay taxes in the countries in which they are registered in Africa. The rest of the subsidiaries pay their taxes through tax havens which illustrates a perfect example of tax avoidance. The majority of African governments in which the organization operates do not benefit a lot since they do not get corporate taxe s from these companies. The other example can be drawn from the case of Panama Papers where large sums of money were moved through tax havens and this money could have been taxed by the worlds poorest governments desperately in need of money (Bearak, 2016). The developing countries were compromised a great deal since they lost large sums of money through tax avoidance. In the same vein, it can be seen that the United Nations Economic Commission for Africa has estimated that between $30 billion and $60 billion is lost by African governments through tax avoidance annually (Bearak, 2016). Surprisingly, this money is siphoned legally from developing countries by the MNCs from the rich western countries in particular. The major notable aspect here is that tax avoidance is legal since it is not criminal in any way. The only difference is that tax regimes are administered in different jurisdictions apart from the host country where the MNCs operate as illustrated in the example explained above. Ethical implications of the practice of tax avoidance Whilst the aspect of tax avoidance is legal as noted above, the morality of the practice has been questioned and often criticised by people from different sectors of the society. Ethically, companies should strive to do the right thing in their operations. In some cases, actions that are legal can be immoral somehow since they impact negatively on the welfare of the majority of the people in the environment in which they operate. The companys action should benefit the majority of people in the environment in which it is operating. This view is supported by the utilitarian theory of ethics. According to Robbins (2000), the utilitarian theory of ethics mainly focuses on the outcomes of a certain action on the other people. In other words, it focuses on the interests of the other people since it clearly states that the majority of the people should benefit from a course of action especially by a company. This ethical theory equates pleasure with good while pain is equated with wrong doi ng (Cavalier, 2002). Therefore, the action that brings the greatest happiness to the greatest number of people should be given prominence over the action that is likely to cause suffering to the majority of people. In as far as the issue of tax avoidance is concerned, it can be seen that its morality is questionable though the action is viewed as legal. Legally, there is nothing wrong with this practice by quite a number of MNCs that operate in different countries but paying their taxes through tax havens. In the end, the host countries lose on corporate taxes which are much needed for various developmental purposes. The MNCs should consider the interests of the majority of people in the host countries who should benefit from the taxes they are supposed to pay instead of evading them through the use of tax havens. Many developing countries are often at the receiving end since they mainly rely on foreign aid. Ironically, these countries have vast natural resources that are expropriated by the developed countries that do not pay taxes that should benefit the local people. Ethically, this practice should be condemned since it undermines the interests of the other people who should benefit from the ir resources. MNCs should be cognisant of the fact that their actions are detrimental to the host country therefore they should compensate the local governments through paying taxes directly to them instead of relying on tax havens that are administered in offshore jurisdictions. This will help to address the anomaly where the local governments are at the receiving end instead of enjoying their own wealth. Conclusion It can be concluded that ethical issues impact on the operations of organisations in various ways since they are supposed to look beyond written laws and regulations. In other words, companies are expected to do the right thing in their work. As discussed above, the issue of ethics is controversial since it is comprised of conflicting interests and there is no universal agreement about what is right. As illustrated in the case of multinationals operating in poor countries, it can be seen that the issue of global tax avoidance is a cause for concern since these nations are losing billions of dollars annually through tax havens where the large corporations are registered. However, the aspect of tax havens is legal and it does not violate any law. The taxes are properly administered in offshore jurisdictions and the law recognises this practice as legal. However, the morality of the practice has often been criticised by many people since it undermines the interests of the local governme nts. They lose large sums of money which should benefit the local citizens. This comes against the background of many developing countries being at the receiving end of foreign aid instead of benefitting from their natural resources plundered by rich MNCs that do not pay corporate taxes. Ethically, this practice can be viewed as wrong since it does not benefit the majority of people. References Bearak, M 2016. How global tax evasion keeps poor countries poor. Washington Post. Available at: https://www.washingtonpost.com/news/worldviews/wp/2016/04/08/how-global-tax-evasion-keeps-poor-countries-poor/ . Accessed 13 May 2017. Cobham, A and Jansk, P (2017). Global distribution of revenue loss from tax Avoidance. WIDER Working Paper 2017/55. Available at: https://www.wider.unu.edu/sites/default/files/wp2017-55.pdf. Accessed 13 May 2017. Cobham, A, and L Gibson 2016. Ending the Era of Tax Havens. Why the UK Government Must Lead the Way. Oxfam Briefing Paper. Oxford: Oxfam. Retrieved from: https://oxfamilibrary.openrepository.com/oxfam/bitstream/10546/601121/4/bp-ending-era-tax-havens-uk-140316-en.pdf Investopedia 2017. What is tax avoidance? Available at: https://www.investopedia.com/terms/t/tax_avoidance.asp. Kotler, P Armstrong, G 2010. Principles of marketing. Cape Town, CT: Pearson. Robbins, SP 2000. Organizational Behavior, 9th Edition. Upper Saddle River, New Jersey: Prentice Hall. Werner, J 2007. Organizational Behavior. Cape Town: JUTA.

Business Plan for Sandwich Shop free essay sample

Where do you operate ? What is the company size ? For example, we are a small restaurant in Miami and we are preparing these kind of foods, or Mexican specific. 2) Company Background [Information about your company, also is good to specify your website here. ] The kind of services you provide. You have been successful in the following field and have a list of accomplishments. 3) Current Operations and processes [Describe here the current process of your company so the customer will know with what you are dealing in the present time] You currently serves 4) Market Analysis [Make here an analysis of your costs and profits estimates. For example put a graphic for it] Also target your market. For example as a restaurant you will target people who live in the restaurant neighborhood and inside driving distance. Also describe what kind of people will buy a product. How old they are ? What gender they are ? What occupation they have ? Where do they live ? 5) Service offered [Make a description of the service you are offering or the kind of business relationship you are proposing] For example here you can make a list of your products : ?product name ?product description ?product image Explain how the customer will benefit from your services. We will write a custom essay sample on Business Plan for Sandwich Shop or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 6) Management describe in detail how you will accomplish the clients needs and make results with your products] Put also here the phases of your project : ?starting ?how long it will take ?the milestones of your project ?success ?payment 7) References [Name one or more companies that can make testimonials about you and your business that will put in favor as a candidate for the client] For example another client of your company which used your services and now he declare himself as a satisfied customer. 8) Contracts and Prices [Name your prices and conditions] Setup a contract between you and the customer so all the important matters will be clarified.

Sunday, April 19, 2020

Women In Music Essays - Medieval Music, Conductus, Las Huelgas Codex

Women In Music History shows that women were not as big of participants in music as men until later in the medieval era. This is due to many obstacles that faced women disabling them from singing, playing any instruments, or even composing music. Although barriers were present, many women and nuns were able to surpass them, and make use of their abilities and skills. In this paper, I will present the role of women as they interacted with polyphony, and as they became scribes, performers, composers, and patrons. Women's involvement with medieval music took a variety of forms; they served at times as audience, as participant, as sponsor, and as creator. The evidence for their roles, like that for their male contemporaries, is sporadic at best. Many musical sources have been lost, and those sources that do survive only occasionally provide composer attributions. Information on specific performances is virtually non-existent, and the references to musical performances gleaned from literary allusions must be read critically. Similarly, a work of art portraying a woman musician may be representational or symbolic, or both. Yet despite these handicaps, modern scholarship reveals many ways in which medieval women were engaged with, and enriched by, the music that flourished around them. Women and Polyphony In at least some convents, women performed polyphony (an extensive discussion of this can be found in Yardley, pp. 24-27). Some of this repertory is preserved in the Las Huelgas codex which stems from the Carthusian monastery for women near Burgos in Northern Spain which housed approximately one hundred nuns and forty choir girls at its prime in the thirteenth century. The manuscript itself contains an extensive collection of polyphony, including three styles of organum: note-against-note, melismatic, and Notre Dame; as well as motets, conductus, tropes, and sequences. Although the manuscript was copied in the fourteenth century, the repertory comes from earlier, especially 1241-1288. The contents of the Las Huelgas Codes is as follows: # 24 polyphonic ordinary movements: 6 2 Kyries and 3 troped Kyries 6 1 troped Gloria 6 1 Credo 6 1 Sanctus and 7 troped Sanctus movements 6 9 troped Agnus Dei movements # 7 polyphonic propers # 31 Benedicamus Domino settings: 6 7 polyphonic settings 6 14 troped polyphonic settings 6 10 troped monophonic settings # 31 Prosae (also known as sequences): 6 11 polyphonic prosae 6 20 monophonic prosae # Modern thirteenth-century genres: 6 59 motets: I 2 four-voice motets I 25 three-voice double motets (with two separate texts in the top voices) I 11 three-voice conductus-motets (with homorhythmic upper voices) I 21 two-part motets 6 17 polyphonic conductus 6 14 monophonic conductus (also known as versus) 6 1 solfeggio The prevalence of polyphony and the heavy use of tropes suggests that this convent, at least, placed a premium on up-to-date musical styles. Other convents may not have had the resources to keep up with the latest musical fashions, but small clusters of polyphonic pieces survive from sixteen different women's convents, suggesting that religious women had at least some interest, and perhaps some training, in composed polyphony. Women as Scribes Women not only read musical books, they also copied them, at least in some instances. While no investigation of women as scribes has been published, evidence for women's roles in scriptoria has been accumulating. It is not known that women's monasteries as well as men's often had active scriptoria. Moreover, an index of colophons from France reveals a significant number of women who signed their scribal works. Though text sources naturally predominate, a few musical sources were signed by women (Colophons, passim). Similarly, though no musical sources survive in her name, Sister Lukardis of Utrecht from the fifteenth century is known to have copied musical manuscripts, because a Dominican friar writes of her activities: She busied herself withwriting, which she had truly mastered as we may see in the large, beautiful, useful choir books which she wrote and annotated for the convent (Edwards, p. 10) Judging by handwriting, notational styles and repertory, a number of unsigned chant manuscripts also stem from the convents in which they were used. Indeed, though relatively few women music scribes are known, many of their sisters may have legacies that hide amongst the unsigned manuscripts of the era. Women as Composers Perhaps the most famous of the medieval women composers is Hildegard of Bingen. Her repertory of sequences and antiphons (sacred songs) stand somewhat outside of the musical

Tuesday, April 14, 2020

College Topics Essay

College Topics EssayIf you are writing a college topics essay, there are some important things to take into consideration when doing so. It will help you not only to write a quality essay, but it will also help your grade and the way you are perceived by the college admissions office.College topics should be discussed in depth. If a college is offering a topic about 'One Tree Hill,' for example, it is best to talk about what this popular television show means to the people who watch it. You should also discuss the many different types of characters that have appeared on the show. This type of topic is definitely something the admissions office will notice.College topics should also be well written, but they should not be overly wordy. College admissions officers will want to see what you have to say, not just the details of it. Use clear and concise language, but be sure to put in enough detail so the admissions officer can understand it. Make sure you are not using too many jargon w ords that they cannot understand.College topics should be carefully planned out and well planned out grammar should be used throughout. Essay topics that do not meet this requirement can sometimes result in a failing grade. That is why it is important to use a proofreading service or professional editor to help with the writing. Not only can this help you make sure you get the best grades possible, but it can also make sure your writing flows properly and you are not using poor grammar.College topics should also be well organized. A good essay should include points you may have omitted and points you did include. This will help you to highlight the points you want to make, as well as the points you want to avoid making.Finally, it is important to read the material before you begin to write your essay. You need to know how a college would take such an essay and how you should approach each section. You should also know how to proofread and how to edit your essay. Your college admissi ons office can help you through this process as well.College topics should always be researched. You should read and re-read the material you want to include. You should study the types of questions and points they are commonly asked. You should also look for articles that are relevant to the topic of your essay and try to learn more about the people who are most well known for it.College topics can be difficult to write about. Keep these tips in mind and you will be on your way to being prepared for your college essay. Good luck!

Sunday, March 15, 2020

A Biography of the Venerable Bede

A Biography of the Venerable Bede The Venerable Bede was a British monk whose works in theology, history, chronology, poetry, and biography have led him to be accepted at the greatest scholar of the early medieval era. Born in March of 672 and having died on May 25, 735 in Jarrow, Northumbria, UK, Bede is most famous for producing the Historia ecclesiastica (Ecclesiastical History), a source essential for our understanding of the Anglo-Saxons and the Christianisation of Britain in the era before William the Conqueror and the Norman Conquest, earning him the title of the Father of English history. Childhood Little is known of Bedes childhood, other than he was born in March of 672 to parents living on land belonging to the newly founded Monastery of St. Peter, based in Wearmouth, to which Bede was given by relatives for a monastic education when he was seven. Initially, in the care of Abbot Benedict, Bedes teaching was taken over by Ceolfrith, with whom Bede moved to the monasterys new twin-house at Jarrow in 681. The Life of Ceolfrith suggests that here only the young Bede and Ceolfrith survived a plague which devastated the settlement. However, in the aftermath of the plague the new house regrew and continued. Both houses were in the kingdom of Northumbria. Adult Life Bede spent the rest of his life as a monk at Jarrow, first being taught and then teaching to the daily rhythms of monastic rule: for Bede, a mixture of prayer and study. He was ordained as a Deacon aged 19 – at a time when Deacons were supposed to be 25 or over – and a priest aged 30. Indeed, historians believe Bede left Jarrow only twice in his relatively long life, to visit Lindisfarne and York. While his letters contain hints of other visits, there isnt any real evidence, and he certainly never traveled far. Works Monasteries were nodes of scholarship in early medieval Europe, and there is nothing surprising in the fact that Bede, an intelligent, pious and educated man, used his learning, life of study and house library to produce a large body of writing. What was unusual was the sheer breadth, depth, and quality of the fifty plus works he produced, covering scientific and chronological matters, history and biography and, perhaps as expected, scriptural commentary. As befitted the greatest scholar of his era, Bede had the chance to become Prior of Jarrow, and perhaps more, but turned the jobs down as they would interfere with his study. The Theologian: Bedes biblical commentaries – in which he interpreted the bible mainly as an allegory, applied criticism and tried to solve discrepancies – were extremely popular in the early medieval period, being copied and spread – along with Bedes reputation – widely across the monasteries of Europe. This dissemination was helped by the school of Archbishop Egbert of York, one of Bedes pupils, and later by a student of this school, Alcuin, who became head of Charlemagnes palace school and played a key role in the Carolingian Renaissance. Bede took the Latin and Greek of the early church manuscripts and turned them into something the secular elites of the Anglo-Saxon world could deal with, helping them accept the faith and spread the church. The Chronologist Bedes two chronological works - De temporibus (On Times) and De temporum ratione (On the Reckoning of Time) were concerned with establishing the dates of Easter. Along with his histories, these still affect our style of dating: when equating the number of the year with the year of Jesus Christs life, Bede invented the use of A.D., The Year Of Our Lord. In stark contrast to dark age cliches, Bede also knew the world was round, the moon affected tides and appreciated observational science. The Historian In 731/2 Bede completed the Historia ecclesiastica gentis Anglorum, the Ecclesiastical History of the English People. An account of Britain between the landings of Julius Caesar in 55/54 BC and St. Augustine in 597 AD, its the key source on the Christianisation of Britain, a mixture of sophisticated historiography and religious messages containing details simply not found elsewhere. As such, it now overshadows his other historical, indeed all his other, works and is one of the key documents in the entire field of British history. Its also lovely to read. Death and Reputation Bede died in 735 and was buried at Jarrow before being re-interred inside Durham Cathedral (at the time of this writing the Bedes World museum in Jarrow have a cast of his cranium on display.) He was already renowned among his peers, being described by a Bishop Boniface as having shone forth as a lantern in the world by his scriptural commentary, but is now regarded as the greatest and most multi-talented scholar of the early medieval era, perhaps of the entire medieval era. Bede was sainted in 1899, thus giving him the posthumous title of Saint Bede the Venerable. Bede was declared venerable by the church in 836, and the word is given on his tomb in Durham Cathedral: Hic sunt in fossa bedae venerabilis ossa (Here are buried the bones of the Venerable Bede.) Bede on Bede The Historia ecclesiastica finishes with a short account of Bede about himself and a list of his many works (and is actually the key source about his life that we, much later historians, have to work with): Thus much of the Ecclesiastical History of Britain, and more especially of the English nation, as far as I could learn either from the writings of the ancients, or the tradition of our ancestors, or of my own knowledge, has, with the help of God, been digested by me, Bede, the servant of God, and priest of the monastery of the blessed apostles, Peter and Paul, which is at Wearmouth and Jarrow; who being born in the territory of that same monastery, was given, at seven years of age, to be educated by the most reverend Abbot Benedict, and afterwards by Ceolfrid; and spending all the remaining time of my life in that monastery, I wholly applied myself to the study of Scripture, and amidst the observance of regular discipline, and the daily care of singing in the church, I always took delight in learning, teaching, and writing. In the nineteenth year of my age, I received deacons orders; in the thirtieth, those of the priesthood, both of them by the ministry of the most reverend Bishop J ohn, and by the order of the Abbot Ceolfrid. From which time, till the fifty-ninth year of my age, I have made it my business, for the use of me and mine, to compile out of the works of the venerable Fathers, and to interpret and explain according to their meaning... Source Bede, Ecclesiastical History of the English People. Penguin Classics, D. H. Farmer  (Editor, Introduction), Ronald Latham (Editor), et al., Paperback, Revised edition, Penguin Classics, May 1, 1991.

Thursday, February 27, 2020

Apple Marketing Analysis Essay Example | Topics and Well Written Essays - 1500 words

Apple Marketing Analysis - Essay Example 1). Price; Apple being in a business that deals with technology and the advances that come with technology requires that it keeps up to date. But how will Apple keep up to date with changing technology and not escalate up its prices? As a marketing strategy, Apple has come up with pricing games which it has used to maintain a competitive edge in the business. To begin with, Apple has implemented the use of decoys. These are commodities presented in advance of the real commodity and their aim is to capture the attention of the consumer hence compelling the consumer to purchase commodities from Apple. An example is the iPod going for $399 yet Apple displays others being traded for $199 yet they do not exist, compelling the customer to purchase the $399 iPod (Kunz, 2010, p. 1). The other price marketing strategy utilized by Apple Company is the use of a reference range to market its commodities. This is aimed at showing the consumer the previous higher price and the current lower price that Apple is willing to sell the commodity. An example is that Apple can present an IPod at $100 and state it as 50% down from the previous $200. The consumer will find the current deal being offered by Apple better than the previous price and hence purchase the product from Apple instead of its competitors (Kunz, 2010, p. 1). Moreover, Apple uses bundle price as a marketing strategy as pertains to its prices. An example is a TV from Apple Company. It will be purchased for as low as $100, to play the TV, the customer will need to pay Apple through the purchase of a stereo, video and spares to use the TV (Kunz, 2010, p. 1). Product; Apple Company products change with the technological advancements since Apple Company has to keep at par with its competitors and provide the consumers with the latest technology. The current products which have been produced by Apple include: Apple TV, iPod, iPad, iPhone, iWork, iLife, Mac OS X, and iOS (Kunz, 2010, p. 1). Place; this entails the market niche of the company and especially where the company has its largest market share. Being based in the United State, Apple Company has expanded to involve other continents in the distribution of its products. It has been able to capture market in Africa, Asia, and America and also in the Middle East Europe. It has about 200 stores in the United States, Canada and the United Kingdom, in bid to achieve its objective of supplying technologically enhanced commodities to the global community (Kunz, 2010, p. 1). Promotion; Marketing is anchored in promotion of a Company’s products and services to its consumers. Apple Company has gone a great mile in promoting its products which it accomplishes by the use of advertising in the electronic medium. As earlier foretold in the goal of Apple Company, it works in collaboration with the consumer prior to the launching of a product like emphasized in the decoy pricing. This is aimed at stimulating the consumers to expect a new product from Apple Company (Kunz, 2010, p. 1). A11. Stakeholders Analysis Stakeholders in marketing strategy illustrate the entities to which the organization is accountable to as pertains to its performance: customer, competitors, company, and community (Abila, 2010, p. 1). Company; Apple Company is a multinational Company in the United States that was founded on 01, April 1976. It is a company that specializes in the provision of technologically enhanced facilities to the global community. This is through the introduction of software, hardware, digital

Tuesday, February 11, 2020

Answers Essay Example | Topics and Well Written Essays - 250 words - 1

Answers - Essay Example way of learning people from different perspectives; thus, it could also be used in nursing perspectives as they get to know more about their patients. According to the grounded theory, ethnographic enquiry is fit to the reality. It involves every day activities which are geared towards positively influencing human life. In making this a strong point, the theory is gathered from wide and diverse area of data. The nursing profession experiences a large inflow of patients, which can be used as a data source (Polit 21). Secondly, the theory has relevance, especially to human life. It is relevant because it helps in finding out core problems and how they can be solved. If the problems are not uncovered, then it will not be easy to find an amicable solution. Lastly, the theories under study have been known to work. Studying these theories has developed various ways of solving situations surrounding human life. In phenomenological view, the inquiry is based on reality in human aspects. The data is collected from real people for study in the stated areas. Similarly, the events and objects of study are fully understood by these

Friday, January 31, 2020

Should Children Be Educated at Home or School Essay Example for Free

Should Children Be Educated at Home or School Essay I strongly believe that children should be educated at school because socialising is a very important part of life as well as childhoods. In schools there are better facilities and professionally trained teachers for all different subjects for example a science lab and a drama studio. In the following paragraphs I’ll explain the advantages and disadvantages of both school-schooling and home schooling. Going to school is now already a general way of direction for the community but even though it is, some parents still wants their children to be home schooled because there are many advantages in it, such as they get more individual attention from the teacher, have more personal time for hobbies and much more. School is a better way of education for children because it lets you socialise with others and keeps you open minded with lots of friends. At school people are taught responsibility and discipline by professionally trained teachers who are specialised in a particular subject. On the other hand, some people may say that you don’t need friends to help you as you are growing and to achieve a high grade but friends are important and it will be one of the greatest memories from your childhood. There are also many advantages in homeschooling for example, the student will get more individual attention from the teacher, they can learn in their own pace, leave more time for personal things like hobbies and many more. Therefore they can learn in a quiet and peaceful environment with no distractions. According to the graph below, it shows that people who are homeschooled achieve higher grades then people who are public schooled, therefore this graph tells you that people who are home-schooled more often in getting higher grades and can achieve ,ore without the help of friends. Secondly, we can prove that school is better because it has better facilities such as science labs and drama studios. This is important because as you are learning you will be able to use realistic equipments to practise and learn. These are parts of the benefits of public schooling because at home you won’t be able to afford such expensive equipments like stage lights, science labs and much more as a result, school schooling is much better than homeschooling. However, at home you might not have such expensive and big equipments but since you are alone you will have no peer pressure. This is an advantage because if you don’t have peer pressure you will always have confidence in yourself and won’t have to worry about the grades and places that you got in your class or year group. But sometimes competing with others is good because you can see your grades and results compared to others. Overall competing with others isn’t always a bad thing.

Thursday, January 23, 2020

Internet Privacy :: Essays Papers

Internet Privacy The e-commerce merchant (Tanaka, 1999). Table 1 illustrates some types of information collected by websites. Table 1 Personal Information Collected Type of Information Number of Sites1 Percent1 Personal Identifying 335 92.8% Demographic 205 56.8% Personal Identifying Only 132 36.6% Demographic Only 2 .6% Both Personal Identifying & Demographic 203 56.2% None 24 6.6% 1 Number and Percentage from base of 361 surveyed websites. Source: Georgetown Internet Privacy Policy Survey: Report to Federal Trade Commission June 1999 The consumer may feel a name or address is a small price for the item or piece of information they will receive. Usually, the consumer does not understand or take the time to find out the use of the information after placement in the websites’ database. This electronic data gathering on consumers using the Internet by e-businesses creates the demand.

Wednesday, January 15, 2020

Restatement of Financials

Form 10-Q is lied quarterly by a company and Form 8-K contains current reports that disclose specific events. If a company is audited and weaknesses are found, restatements to these statements may be necessary. In the case of USA Mobility, auditors did identify some areas that warranted a restatement while conducting and audit in the first quarter of 2013 the company's financial statements for the 2012 reporting year.USA Mobility Audit Committee determined through the audit performed that a material weakness in internal control over financial reporting and disclosure was identified within Amoco Software Incorporated that is owned and operated by USA Mobility. Amoco Software was acquired by USA Mobility on March 2, 2011. The auditors revealed Mammon's procedures in place for revenue recognition were poorly designed and did not allow for proper internal controls to be utilized. Revenue was being recognized by the company during quarters when it should not have been recognized.Upon this finding, USA Mobility had to determine the correct timeshare to recognize revenue for its software segment. Prior to the audit, the revenue for software operations was being recognized by using the residual method and the company would recognize revenue for software licenses upon completion of services. The company deemed services complete when the product was available for use by the customer. In addition, the company offered services after installations were completed for up to 90 days. Since the company offers post-install services, revenue recognition should be delayed until after that period expires.This determination was made when reviewing audit findings to erect prior reported revenue. The reported periods affected by this finding were the first three quarters of 2011. USA Mobility issued a press release which contained notification of the restatements for the first three quarters of 2011 and the late filing of the 2011 annual report for the company. Specifically, the compa ny addressed the changes to the financial statements in a press release. The main changes made to the financial statements affected software revenue and total revenue for the company.In the first quarter of 011 , the software segment revenue was adjusted from $4,799,000. 00 down to $2,146,000. 00. That is a decrease of 55%. In the second quarter, the software segment revenue was adjusted from down to $9,435,000. 00. That is a decrease of 28%. In the third quarter, the software segment revenue was adjusted from down to $11,191 ,OHO. O. That a decrease of 13%. USA Mobility also reported adjustments caused by the restatement to its total revenue for 2011. The first quarter revenue of $57,335,000. 00 was decreased by five percent because of the restatement.The second quarter revenue of $65,171 ,OHO. O was decreased by six percent and the third quarter revenue of $61 was decreased by three percent. The collective revenue of $242,907,000. 00 for 2011 was decreased by four percent as a res ult of the company's restatement. USA Mobility balance sheet also had to be adjusted. Deferred revenue was affected during each quarter during 2011. Each quarter showed a higher deferred revenue amount as a result of the correct method the company was using to recognize revenue to remain in compliance.The overall effects of the restatement were limited to the software segment of the company. In turn, these changes also affected the overall revenue numbers and the way the company reports deferred revenue for future purposes. The reduction in revenue did not have a negative impact on stockholders' earnings. The price of stock per share has remained steady prior to and since the announcement. USA Mobility did publish a press release to inform all parties with an interest about measures the company has taken to rectify the situation and will continue to use to remain in compliance for future audits.

Monday, January 6, 2020

The Adventures Of Huckleberry Finn Summaries Honors English 1

The Adventures of Huckleberry Finn Summaries Honors English 1 Ansh Patel Chapter 1 The book begins with the Huck Finn stating that he was a character in a different book â€Å"The Adventures of Tom Sawyer†. Huck says that the author Mark Twain mostly told the truth in that book, but also threw a couple stretchers in there. He talks about how he and Tom found 6,000 dollars each from inside of a cave. Their earnings were taken by the local judge, Judge Thatcher, and put into a bank account. The money now gains a dollar a day from interest. Later a widow adopts Huck and makes him a part of her family. She has a whole list of rules for Huck to follow. Huck hates staying there and yearns to leave. He however stays because Tom has told him†¦show more content†¦They sign with blood and soon they all go home. Huck makes it home and back in bed just before dawn. Chapter 3 After punishing Huck for getting his clothes dirty during the night out with Tom, the widow tries to explain a prayer to him. Huck however gives up on it fairly quickly for it did not answer any of his requests. Meanwhile a rumor is going around about Huck’s Pap, who he has not seen in a year, being found dead. The corpse was found in a river, thought to be Pap because of its â€Å"ragged† appearance. The face, however, was unrecognizable. After a month the boys decide to give up on Tom’s gang, since they hadn’t killed anyone nor robbed anyone. They decided to play a different kind of game in which they invaded an area and took their possessions. Tom told Huck about a picnic area where there was a caravan full of Arabs and Spaniards. However kept Huck insisting it was a Sunday-school picnic. They finally attack but only come out with a few doughnuts and jam. Huck starts to think that most of Tom’s stories have been lies. Chapter 4 Over the next few months, Huck begins to adjust to his new life and even makes some progress in school. One winter morning, he notices boot tracks in the snow near the house. Within one heel print is the shape of two nails crossed to ward off the devil. Huck immediately recognizes this mark and runs to Judge Thatcher. Huck sells his fortune to the Judge for a dollar. That night Huck goes to Jim and tells