History Discussion ch22 Assignment Example | Topics and Well Written Essays - 250 words

History Discussion ch22 - Assignment Example The U.S. said that the reason for their action towards Cuba is primarily for humanitarian purposes and to help the country improve and develop their welfare from their liberation from Spain. However, it is also inevitable to consider that the U.S. sees a big economic potential from the country and they want to use it for their own benefit. Through this, they will not only gain economic power but also supports their notion of expansionism. 2. The factors that shaped the American foreign policy in the late 19th century were based on the different rationales for imperialism. It includes the racism and social Darwinism, righteousness, Mahanism and economics. For racism and social Darwinism, they believed that the Anglo-Saxon race is superior to any other race and their influence must be imposed to other countries for these countries to develop and ascertain national stability. For righteousness, they see to it that their religion, with American influence, should be propagated to other co untries as well. Mahanism refers to the belief that the national security of the U.S. needed a substantial military, economic and territorial expansion. And lastly for economics, the policies to be made should provide outright access for the U.S. to foreign markets, raw material and investment opportunities.

Standard Chatered Bank (Scb) Essay Example for Free

Standard Chatered Bank (Scb) Essay Standard Chartered Bank is a British bank headquartered in London with operations in more than seventy countries. It operates a network of over 1,700 branches and outlets (including subsidiaries, associates and joint ventures) and employs 73,000 people. Despite its British base, it has few customers in the United Kingdom and 90% of its profits come from Asia, Africa, and the Middle East. Because the banks history is entwined with the development of the British Empire its operations lie predominantly in former British colonies, though over the past two decades it has expanded into countries that have historically had little British influence. It aims to provide a safe regulatory bridge between these developing economies. It now focuses on consumer, corporate, and institutional banking, and on the provision of treasury services—areas in which the Group had particular strength and expertise. The new millennium had brought with it two of the largest acquisitions in the history of the bank with purchase of Grind lays Bank from the ANZ Group and the acquisition of the Chase Consumer Banking operations in Hong Kong in 2000. These acquisitions demonstrate Standard Chartered firm is committed to the emerging markets, where the Bank has a strong and established presence and where they see their future growth. Standard Chartered Bank Operation In Bangladesh Standard Chartered Bank started its business in Bangladesh in 1948, opening its first branch in the port city of Chittagong. The bank increasingly invested in people, technology and premises as its business grew in relation to the countrys thriving economy. At present the bank has 6 offices in Dhaka Chittagong and Sylhet, including the countrys only offshore banking unit inside the Dhaka Export Processing Zone at Savar. Extensive knowledge of the market and essential expertise in a wide range of financial services underline our strength to build business opportunities for corporate and institutional clients at home and abroad. Continuous upgrading of technology and control systems has enabled the bank of offer new services, which include unique ATMs and Phone banking. Adopting a pro-active approach, the bank is able to offer a flexible and comprehensive range of financial services in particular transactional banking products. The bank has also invested in its branches to ensure that their business is supported by high-tech operations using state-of-the-art technology. Dedicated customer services with solution-oriented cash specialists to provide customers with cost-effective solutions. Electronic delivery system has been put in place to give customers maximum control of their transactions. Standard Chartereds services in Bangladesh, ranges from Personal Corporate Banking to Institutional Banking, Treasury and Custodial services. Vision of Standard Chartered Bank: â€Å"Catalyst for change† Standard Chartered Bank has a key role to play in stimulating economic and social development through the services they provide and by being a force for good. The success of their business depends on this. Standard Chartered Bank has been committed to continually improving the quality and scope of the services they offer to clients. Mission of Standard Chartered Bank: The missions are: * To deliver excellent products and services in the emerging markets to Standard Chartereds clients. These products include trade finance services, cash management, foreign exchange and treasury products, commodity finance, and structured import and export finance services. * To be the trendsetter for innovative banking with excellence and perfection. * To be the best performing bank in the country and the region. * To exceed customer expectations through innovative financial products services and establish a strong presence to recognize shareholders expectations and  optimize their rewards through dedicated workforce. * Keeping ahead of other competitors in productivity and profitability. To attain budgetary targets fixed in each area of business Objective of Standard Chartered Bank: Standard Chartered Bank one of the world’s leading international banks and their goal is to lead the way in Asia, Africa and the Middle East. They are dedicated to implementing the highest standards of corporate governance and gaining trust in each of the countries in which they conduct business. Like other business organization the core desire of Standard Chartered Bank is to maximize the profit through banking activities saving lending money to the life of the common people. The Objectives of the Standard Chartered Bank is given below: Broad Goal: As a commercial organization, Standard Chartered Bank implies that it stands for meeting the banking needs of the people of the society. Operating Goal: In compliance with the very nature of the organization, the objective in mind the bank aims at excelling quality and diversified services. To fulfill its mission Standard Chartered Bank has its main objectives as followings: * To provide banking services to people. * To earn profit. * Act as a media of exchange. * To contribute to gross domestic product (GDP). * Maintain a satisfactory deposit mix. * To help to grow entrepreneurship. * Increase loan portfolio diversification and geographical coverage. * To mitigate unemployment problem. * Provide finance specialized services to the export. * To help to boost economic development. Service Attitudes: * Standard Chartered Bank is a service organization. It lives and prospers on the quality of service it provides. So quality of service is maintained at all levels. * Banks image with people is identified on the quality and diversity of services that the people aspire to receive. * As a dynamic bank they always remain in search of new field of activity in line with people economic need. Suggestions by customers and other people are taken in to proper attention so as to help identify new activity or improve upon present activities. * The bank maintains healthy competition with other banks aiming at excelling services in meeting economic needs of the people. Organogram Organizational Structure: Organizing is the management function that involves the process of determining what task are to be done, who is to do them, how the task are to be grouped who reports to whom and where decisions are to be made. Organizing is the process of creating an organization’s structure. Organizational structure is the formal framework by which job task are divided, grouped and coordinated. Hierarchy of Standard Chartered Bank Administrations Loan Administration Department Loan Sanction Department Human Resource Department Operations Investment Treasury Internal Division Head Office Departmentalization Corporate Banking Department CEO Audit Inspection IT Finance Accounts Foreign Trade Administrations Finance IT Branch Departmentalization Corporate Banking Department Loan Sanction Department Foreign Trade Loan Administration Department Branch Manager Operations The policy direction and overall management of the Bank is vested upon the Board of Directors consisting of six members. The Chief Executive of the Bank is one of the members of the Board of Directors. Regional Manager and Divisional Head assist Chief Executive Officer. Head Office Divisions are headed by Departmental heads and controlled by designated General Managers. Branch Offices by Branch Managers, depending on size and importance of the Branch from the commercial point of view, Deputy General Managers or Assistant General Managers heads the Corporate Branches and AD Branches. The organizational structure is the way in which organizations activities  are divided, organized and co-organized. The design of the organizations structure can be traditional design like simple, functional and divisional or existing organizational designs like team-based, matrix etc. From the structure of the Standard Chartered Bank we see that it is mostly functional because some part are organized around the functions of operation, credit, international division, human resource etc. and these divisions are related with each other for conducting the activities. It can also be considered as partly regional because some management functions are divided on the basis of territory. Each regional circle conducts same activities generally that are decided but in some situation head of the regional office takes decisions. So we can perceive that it has traditional structural design. Moreover, it has clear chain of command where the level of authority goes from top to bottom and very much centralized. Performance Appraisal Of Standard Chartered Bank Since organization exist to achieve goals, the degree of success that individual employees have in reaching their individuals goals is important in determining organizational effectiveness. The assessment of how successful employees have been at meeting their individual goals, therefore, becomes a critical part of HRM. Here we provided how Standard Chartered appraised their employee’s performance. Why Standard Chartered evaluates the performance of its Employees? Standard Chartered Appraises the performances of its employees for three reasons they are: * First, it can be used promote their employees and to arrange for their various training programs if they require for enhancing their skills in their respective areas and in contribution enhancement. * Second, as a basis for reward allocations. Decisions to decide who gets  salary increases, and other rewards are determined by their performance evaluation. * Finally the performance appraisal can be used as a criterion against which selection devices and development programs are validated. It is one thing to say, for example, that their selection process is successful in differentiating satisfactory performers from unsatisfactory performers. Appraisal Method used by Standard Chartered Bank Employees are evaluated by how well they accomplish a specific set of objectives that have been determined to be critical in the successful completion of their job. This approach is frequently referred to as. Management by objectives. Management by objectives is a process that converts organization objectives into individual objectives. It can be thought of as consisting of four steps: goal setting, action planning, self- control, and periodic reviews. In goal setting, the organizations overall objectives are used as guidelines from which departmental and individual objectives are set. In action planning, the means are determined for achieving the ends established in goal setting. That is, realistic plans are developed to attain the objectives.

Macbeth - Kingship Essay examples -- essays research papers

With detailed reference to the characters of Macbeth, Duncan, Malcolm and Edward in the play ‘Macbeth’, analyse William Shakespeare’s ideas and attributes towards kingship and assess what you think the audiences reaction to the play would be at the time. Shakespeare’s ideas towards kingship can be seen throughout the play. He shows that a king should be chosen by divine right and shows the attributes of what a good king should be. The play ‘Macbeth’ is set in medieval Scotland at the fictional time of King Duncan. Scotland is currently at war with the Norwegians when news of their victory comes through, with thanks to the two leaders of the army Macbeth and Banquo. On their travel home Macbeth and Banquo stumble upon some old hags, and they predict Macbeth’s future to him. This startles Macbeth and his hunger for power grows so much that he and his wife plot to murder the well-respected King Duncan. Under Macbeth’s reign, Scotland becomes a country of turmoil because of the wicked leadership. Macbeth murders his best friend and another friend’s family and because of this Tyranny, paranoia sets in on Macbeth who sees many ghostly visions of people he sent out to be murdered. Scotland greatly suffers under his reign, this turns Lady Macbeth mad, and she eventually commits suicide. Macduff, eventually goes to England to ask for the help of the noble king Edward, who is highly res pected for help to overthrow the leadership of Macbeth, and so the Anglo-Scottish revolt sees Macbeth to his death and Malcolm the son of Duncan is proclaimed king of Scotland. Macbeth is the main character in the play and starts the play as a very hard fighting, loyal soldier whose bravery had just led the way to a victory over the Norwegians. It could be an essay in its own right to talk about how the character of Macbeth develops and changes, at the beginning he is a god-like hero –a firm, strong, loyal character. But through allowing his ambition to suppress his good qualities, he becomes ‘this tyrant’ (act4 sc3 L12 –Malcolm), this ‘dwarfish thief’ (act5 sc3 L12 –Angus) and this ‘hellhound’ (act5 sc6 L42 –Macduff). The character of Macbeth is a study of how one person can degenerate from ‘Bellona’s bridegroom’ (act1 sc2 L55) to ‘this dead butcher’ (act5 sc6 L108). Ambition is his fatal weakness. He allows, first the witches’ prophecy act1 sc3 L46-50 and then his wife’s ambition... ... King Edward of England is the king least of all mentioned in the play, but still we can tell a lot about his character and what type of king he was. We can see that Edward was a good, loyal king, who wasn’t prepared to see others suffer. In act4 sc3 L141-145, a doctor comments on how some ill people touched Edward’s hand and were healed, Malcolm then after comments it is ‘a most miraculous work in this good king.’ Also, we can see that he is a good and caring king as he chooses to help Malcolm and Macduff in their Anglo-Scottish revolt. I have really enjoyed studying this play and it is most probably the best I have read. It is amazing how Shakespeare can make one man fall into evil just because of his lust for power, and not just that it is also the way in which he is able to do it, using his imagination, he is able to enthral his audiences into disbelief. It is clear to see Shakespeare’s ideas towards kingship in the play as Malcolm lists the attributes towards a good king in act4 sc3. I think most of all that the moods of the people at the time would have been mostly in shock at this tragic tale and amazed at the way the playwright could achieve this most gripping story line. Macbeth - Kingship Essay examples -- essays research papers With detailed reference to the characters of Macbeth, Duncan, Malcolm and Edward in the play ‘Macbeth’, analyse William Shakespeare’s ideas and attributes towards kingship and assess what you think the audiences reaction to the play would be at the time. Shakespeare’s ideas towards kingship can be seen throughout the play. He shows that a king should be chosen by divine right and shows the attributes of what a good king should be. The play ‘Macbeth’ is set in medieval Scotland at the fictional time of King Duncan. Scotland is currently at war with the Norwegians when news of their victory comes through, with thanks to the two leaders of the army Macbeth and Banquo. On their travel home Macbeth and Banquo stumble upon some old hags, and they predict Macbeth’s future to him. This startles Macbeth and his hunger for power grows so much that he and his wife plot to murder the well-respected King Duncan. Under Macbeth’s reign, Scotland becomes a country of turmoil because of the wicked leadership. Macbeth murders his best friend and another friend’s family and because of this Tyranny, paranoia sets in on Macbeth who sees many ghostly visions of people he sent out to be murdered. Scotland greatly suffers under his reign, this turns Lady Macbeth mad, and she eventually commits suicide. Macduff, eventually goes to England to ask for the help of the noble king Edward, who is highly res pected for help to overthrow the leadership of Macbeth, and so the Anglo-Scottish revolt sees Macbeth to his death and Malcolm the son of Duncan is proclaimed king of Scotland. Macbeth is the main character in the play and starts the play as a very hard fighting, loyal soldier whose bravery had just led the way to a victory over the Norwegians. It could be an essay in its own right to talk about how the character of Macbeth develops and changes, at the beginning he is a god-like hero –a firm, strong, loyal character. But through allowing his ambition to suppress his good qualities, he becomes ‘this tyrant’ (act4 sc3 L12 –Malcolm), this ‘dwarfish thief’ (act5 sc3 L12 –Angus) and this ‘hellhound’ (act5 sc6 L42 –Macduff). The character of Macbeth is a study of how one person can degenerate from ‘Bellona’s bridegroom’ (act1 sc2 L55) to ‘this dead butcher’ (act5 sc6 L108). Ambition is his fatal weakness. He allows, first the witches’ prophecy act1 sc3 L46-50 and then his wife’s ambition... ... King Edward of England is the king least of all mentioned in the play, but still we can tell a lot about his character and what type of king he was. We can see that Edward was a good, loyal king, who wasn’t prepared to see others suffer. In act4 sc3 L141-145, a doctor comments on how some ill people touched Edward’s hand and were healed, Malcolm then after comments it is ‘a most miraculous work in this good king.’ Also, we can see that he is a good and caring king as he chooses to help Malcolm and Macduff in their Anglo-Scottish revolt. I have really enjoyed studying this play and it is most probably the best I have read. It is amazing how Shakespeare can make one man fall into evil just because of his lust for power, and not just that it is also the way in which he is able to do it, using his imagination, he is able to enthral his audiences into disbelief. It is clear to see Shakespeare’s ideas towards kingship in the play as Malcolm lists the attributes towards a good king in act4 sc3. I think most of all that the moods of the people at the time would have been mostly in shock at this tragic tale and amazed at the way the playwright could achieve this most gripping story line.

What Do You Think Are The Most Important Qualities

What do you think makes you a good call center agent? Am a responsible and positive person, I am totally dedicated to my job. And I believe will get along well with colleagues, learn from each of them and become an asset to the company. What I can bring into this position is my 10 years of customer service experience, the passion to help others in a timely manner. Plus the ability to communicate and build customer relationships.I see more challenges ahead of me and that's something thrive on. I'm a quick learner and take pride in all my work. Why should we hire you? ;You should hire me because although may not have experience, I am very much willing to learn the gropes and be trained. Believe that have the exquisite competence and qualities that perfectly fit this position. I want to be part of this company and believe that would be a valuable asset to it.Tell me about yourself ;It's my pleasure to introduce myself to you; basically I'm Aziza Del Rosaries. I graduated from Holy Angel University with a bachelor degree in business administration major in accounting. Am an industrious person, open to criticism, hardworking. I can easily get along with others. I'm loyal, sincere, energetic and approachable person am a fast learner and responsible person willing to learn and focus on what am applying for. Why do you want to work in a call center?

From Nature and Culture in the Iliad: the Tragedy of Hector Bibliography

From Nature and Culture in the Iliad: The Tragedy of Hector. Copyright 1975 by The University of Chicago. The University of Chicago Press. In his Chicago University Press article Nature and Culture in the Iliad: The Tragedy of Hector, James M. Redfield describes how â€Å"A Homeric community consists, in effect, of those who are ready to die for one another†, and the heroic role that the warriors from such a â€Å"tight-knit community† must achieve through action. He continues to mention how society contributes to the encouragement of this certain social task and the desire for the status of heroism.Among these nations and warriors, there is â€Å"a double meaning of combat: Defensive yet aggressive and altruistic yet egotistic†. The lengths these men go to in order to attain what they seek is imperative to the negative effects it also has. The heroes of these communities are praised by society and they are portrayed as being god-like, but â€Å"All of this is o nly a social illusion; the hero may appear god-like but he is only mortal. †Their people put them onto a pedestal, and that praise alone gives them privileges over the average citizen.Knowledge of these privileges puts pressure on someone who is defending their nation. Their job is to protect their people, however; if a nation isn’t at war then the warriors wouldn’t be able to prove themselves. So they are then obligated to seek out another nation and use force against that land, which can have a detrimental outcome. This creates a â€Å"paradox†. â€Å"To die for something, he says, is better than to die for nothing – and that is, after all, the alternative. † These warriors legitimize themselves by showing off the virtues that are of necessity on and off the battlefield.On the battlefield they, without hesitation, instinctively act in the way needed to survive. Yet, simultaneously, they’re capable of analyzing the situation and absor b the fact that, ultimately, the cost of their duty is indeed with their own lives. When on the battlefield, the warrior is able to see past society’s â€Å"solid and enduring† culture for what is truly is. In the soldiers’ perspective, the things valued in culture among society are â€Å"secondary†. â€Å"For the warrior, culture appears as a translucent screen against the terror of nature. † Living a meaningless life isn’t going to give onor, privileges, or most importantly remembrance. Regardless, if their army started the war or not, they will be remembered by their people. To these men, it is more honorable to go down fighting rather than to stand for nothing. These are the very things that cause the people to esteem the warriors and what separates society from the men engaged in war. These men become heroes because of their mere mortality and they â€Å"can choose to die well†. It is perceived by me, that Redfield recognizes thi s and holds a great level of respect for the men of valor during that age.I can acknowledge how great these men were and what they did for their people. I also realize how we can closely relate them to the soldiers in our lives that come home from stints at war, and how being on the battlefield changes their mentality towards certain things. In my opinion, there was a miniscule yet substantial message hidden here that we can all learn from. In today’s society, we do not hold enough respect for the men and women who put in so much dedication to protecting their country’s people and how life-threateningly dangerous it is.

How a particular organisation can take advantage of IT developments Essay Example

How a particular organisation can take advantage of IT developments Essay Example How a particular organisation can take advantage of IT developments Essay How a particular organisation can take advantage of IT developments Essay I am going to make a report about a particular organisation (Golita Plumbing and Heating Supplies) can take advantages of IT developments in their organisation to improve it overall. This will basically include: start selling online, using or bringing computers in to the shop to do work on it and as well as how they can monitor their progress by using computers. The organisation The organisation (Golita Plumbing and Heating Supplies) sells a lot of products such as plumbing, heating, paints, electrical and garden products. It is situated locally here in Blackburn. Why recommend IT for the organisation (Golita)?As you already know, Golita sells a lot of products thus they can create a professionally made website where they can sell some of their items/products online as well as locally. This will benefit the organisation immensely. It will give Golita Plumbing and Heating Supplies more customers as they will get customers from outside of town such as Bolton, Preston and other local towns. By having an official website can give the organisation lots of benefits. Consumers will be able to see what kind of items they sell and whether they sell the right product for the right price that the customers are after.Other benefits are that it will also allow the other customers that are not local i. e. people from Liverpool or London etc, to see if they sell a particular product in their shop instead of driving to the actual shop and then finding out that they dont actually sell that particular product/item. This will basically save the customers petrol money and especially time. Customers would not take that risk. So if the organisation doesnt have a website and customers from out of town or customers that live a fair distance away from the organisation will face trouble.If for example a particular customer goes there to shop and finds out that they dont have the item/product that the customer is looking for or if he is a regular customer and the organisation does not have that specific item/product in stock, the organisation will lose a significant amount of customers. Thus, creating a website would be the best for both, the organisation and the customers. This will give the customers the opportunity to see if a particular product is in stock or not or see when the item will be available again and even check the price for any items/products available.Another benefit for the customers is the fact that the customers will be able to view the actual item/product online i. e. see the colours and sizes of the items/products. Also if the companys website becomes widespread, people from different countries will be able to order products from the organisation. This will allow the customers to place orders on the products online and get them sent directly to their home addresses. Prices vary from country to country so the customers ordering from abroad might find it beneficial and cheap on certain product which is a good thing.Golita Plumbing and Heating Supplies could implement secure payment systems on their website such as paypal. com or pppay. com for instant payments from the buyers. Another advantage would be that the customers could register so that when the customers need to buy anything they can just click on the buy button and the invoice will be sent directly to customers email and the product/item will be sent from the organisation (Golita). The credit card details would only have to be inputted once and thereafter the customers will not have to input it again.As for software, Golita Plumbing and Heating Supplies could implement spreadsheets or databases to keep a record of the amount of products/items sold. By using spreadsheet such as Microsoft Office Excel for example, formulas could be used to find out the total amount of money made for each day, week or year. This would save Golita a significant amount of time due the fact that otherwise they would have to do it using a calculator and/or by hand. Another advantage or benefit of spreadsheet would be that Golita would not have to waste papers and time on writing or making a note of the item name or serial numbers.By spreadsheet they will not need to keep typing up the item number and item name that has been sold. This will save Golita a lot of time as when every time someone buys a product, it will be recorded in the spreadsheet, therefore Golita will have a consistent record of the sold products. Golita could also implement a machine and/or a program that detect the item number which will also save a lot of time due to the fact that the employees within the organisation would not have to write down the item numbers for each items/products. Another software that could benefit Golita immensely is the Custom software also known as Bespoke software.This can help Golita for budget or project managing. Microsoft Word could be implemented as well to keep track of things such as: which item has been posted and what day and time as well as tracking number in case a buyer claims that they did not receive the item/product. Golita can also use the email system to send emails to the customers and keep customers up-to-date on products such as when an item gets back in stock and give offers or discounts to customers who shop regular such as a voucher to spend in stores when they go to the actual shop.Computers will help Golita store information about every customer so when they for example need to post items they just need to print out the details for that particular customers instead of writing the details over and over again for the same customer who orders products/items regularly. Another advantage for Golita is that they do not have to worry about shopping for items/products themselves. They can simple use the internet to place an order for particular items and get it sent directly to the company.

Animal Farm Essays - British Films, Cold War Films, Allegory

Animal Farm Essays - British Films, Cold War Films, Allegory Animal Farm by George Orwell is a novel based on the lives of a society of animals living on the Manor Farm. Although the title of the book suggests the book is merely about animals, the story is a much more in depth analysis of the workings of society in Communist Russia. The animals are used as puppets to illustrate how the communist class system operated and how Russian citizens responded to this. And also how propaganda was used by early Russian leaders such as Stalin, and the effort this type of leadership had on the behavior of the people of Russia. One thing which relates to the topic is how pigs are favored on Animal Farm. The main source for this was because their leader, Napoleon, was a pig. The pigs were subject to favoritism by Napoleon, and were subject to privileges that other animals were not given. Privileges such as sleeping in beds, wearing clothes, and drinking beer. The pigs were the only animals involved in making the vital decisions on Animal Farm. The fact emulates in a way how our government tends to operate. The Government Party members are paid an exorbitant amount of money. With this money, the members of government can purchase costly cars and houses if they wish to do so. They make all the important decisions about the country where as the tax payers rarely take say in it. Another thing that Animal Farm and modern society have in common is that the powerless people are subject to propaganda. In Animal Farm, Squealer and Napoleon used propaganda by telling the animals that Snowball was a traitor, thus convincing them that he was a criminal. They threatened that if Napoleon wasnt in leadership, Jones may come back. This happens in our society during election period. The opposing parties all warn the public of the consequences of voting the other party into power. The issue of Boxer, the horse, represents how people are used for their skills and talents. As soon as they are no longer needed, theyre disregarded. Boxer was the hardest worker on the farm, constantly chanting Napoleon is always right, and I will work harder. He contributed the most to the development of the windmill. As soon as Boxer was unable to continue working, Napoleon got rid of him. Boxers face disappeared at the window boxer was never seen again. This scene illustrates that Animal Farm is a story about human nature, as it is a human tendency to use people to achieve certain means, but disregard them as soon as they are no longer needed. Clovers feeling for Boxer also illustrates how Animal Farm is about human nature and behavior. Clovers fondness for Boxer showed when Boxer confides in clover, admitting to her how much his split hoof hurt. Clover treated Boxers troubled hoof with poultices of herbs. After Boxers hoof had healed, he worked harder than ever. Clover tried to convince Boxer he shouldnt be working so hard and should be taking better care of his health, but Boxer paid no attention. When Boxer had his fall, Clover was first to come to his aid. For the next two days, Boxer had to stay in his stall. Clover would give him his medicine and in the evenings, she laid in his stall to talk to him. When the knackers came to get Boxer, Clover did all in her power to stop them from taking Boxer away. This example of behavior indicates the human quality of love and compassion towards others.

Carolus Linnaeus - An Evolution Biography

Carolus Linnaeus - An Evolution Biography Early Life and Education Born May 23, 1707 - Died January 10, 1778 Carl Nilsson Linnaeus (Latin pen name: Carolus Linnaeus) was born on May 23, 1707 in Smaland, Sweden. He was the first born to Christina Brodersonia and Nils Ingemarsson Linnaeus. His father was a Lutheran minister and his mother was the daughter of the rector of Stenbrohult. In his spare time, Nils Linnaeus spent time gardening and teaching Carl about plants. Early Life and Education Carls father taught him Latin and geography at a very young age in an effort to groom him to take over the priesthood when Nils retired. Carl spent two years being tutored but disliked the man chosen to teach him and then went on to the Lower Grammar School in Vaxjo. He finished there at the age of 15 and continued on to the Vaxjo Gymnasium. Instead of studying, Carl spent his time looking at plants and Nils was disappointed to learn he would not make it as a scholarly priest. Instead, he went off to study medicine at Lund University where he enrolled with his Latin name, Carolus Linnaeus. In 1728, Carl transferred to Uppsala University where he could study botany along with medicine. Linnaeus wrote his thesis on plant sexuality, which earned him a spot as a lecturer at the college. He spent most of his young life traveling and discovering new species of plants and useful minerals. His first expedition in 1732 was funded from a grant provided by Uppsala University that allowed him to research plants in Lapland. His six-month trip resulted in over 100 new species of plants. His traveling continued in 1734 when Carl took a trip to Dalarna and then again in 1735 he went to the Netherlands to pursue a doctorate degree. He earned the doctorate in only two weeks time and returned to Uppsala. Professional Achievements in Taxonomy Carolus Linnaeus is best known for his innovative classification system called taxonomy. He published Systema Naturae in 1735, in which he outlined his way of classifying plants. The classification system was primarily based on his expertise of plant sexuality, but it was met with mixed reviews from traditional botanists of the time. Linnaeus desire to have a universal naming system for living things led him to the use of binomial nomenclature to organize the botanical collection at Uppsala University. He renamed many plants and animals in the two-word Latin system to make scientific names shorter and more accurate. His Systema Naturae went through many revisions over time and came to include all living things. In the beginning of Linnaeus career, he thought species were permanent and unchangeable, as was taught to him by his religious father. However, the more he studied and classified plants, he began to see the changes of species through hybridization. Eventually, he admitted that speciation did occur and a sort of directed evolution was possible. However, he believed whatever changes that were made were part of a divine plan and not by chance. Personal Life In 1738, Carl became engaged to Sara Elisabeth Moraea. He did not have enough money to marry her right away, so he moved to Stockholm to become a physician. A year later when finances were in order, they married and soon Carl became a professor of medicine at Uppsala University. He would later switch to teach botany and natural history instead. Carl and Sara Elisabeth ended up having a total of two sons and 5 daughters, one of whom died in infancy. Linnaeus love of botany led him to buy several farms in the area over time where he would go to escape the city life every chance he got. His later years were filled with illness, and after two strokes, Carl Linnaeus died on January 10, 1778.

Sticky fingers Case Study Example | Topics and Well Written Essays - 750 words

Sticky fingers - Case Study Example This paper explores an ethical issue faced by the retail store and will analyze checkpoints that can help in resolving the business ethical situation at hand. The case at hand presents a business environment where moral reasoning and evaluations are based on moral sensitivity. Even though there arises a moral issue, tolerance of moral ambiguity and disagreement is observed at managerial level. Management is seen processing moral judgments through efforts to integrate moral competence with managerial proficiency. b. Todd who has served the retail store for three consecutive years as a salesman was found responsible for security control on the day the theft took place. This has become evident from the videotapes of closed-circuit TV placed within the premises. d. Mike, loss prevention/security manager, has conducted lie-detector tests to determine which employee is guilty of the underlying theft. His investigations have proven that Todd is the only employee who has failed the test. e. Todd’s employment files have revealed misleading information regarding his previous workplace. Sworn bonding forms as well his application forms do not match with the given information. This step is harshly taken against the store’s rules and can result in immediate termination. b. Whistle blowing and misleading top management regarding an employee is another ethical misconduct exhibited by Mike, the security manager. He purposely is seen pressurizing Susan, manager of the retail store, to explore any unethical issue in Todd’s employment files so as to fire him. c. Better performance evaluation report can be achieved by Mike in case of closing internal theft case on Todd. This extrinsic reward is pushing Mike to conduct whistle blowing and misleading top management against Todd. a. Thorough re-investigation of the store’s theft can be undertaken to effectively find out the

William Shakespeare's Influence on his Period Research Paper

William Shakespeare's Influence on his Period - Research Paper Example Queen Elizabeth had strong foreign policies and tactical diplomacy, and this encouraged migration of from the two power states France and Spain. About the same period of Shakespeare’s career, religious reformations were taking place, and England was in the middle of the reformations as Queen Elizabeth reign gave freedom of religion between the Catholic and the Protestants. The Queen’s ambiguity on the issue of religion gave Shakespeare a good environment for his play. Shakespeare’s religion remains uncertain but some people believe he was Catholic, as were his parents (Huxley). However, Shakespeare brought up he daughter as a Protestant. Those who say he was Catholic base their arguments on his works saying that the scripts depict Catholic beliefs. Characters in his plays show their devotion to the saints. This is true, but we should remember that a playwright’s work does not necessarily represent his or her beliefs. The society in the Elizabethan times be lieved in a universal order of things, or the Great Chain of Being. All the things in the universe had their rightful place, from the angel to the plants and elements. The human race was above the animals and the plants, but the human soul and God were higher up the hierarchy. The plays by Shakespeare incorporated these beliefs (Hylton). Characters in the play follow this hierarchy, and they are punished if they do not align with the order. The serious relationships in his play follow this order of being, and commonly carry the plot of the play. An instance is in the play A Midsummer’s Night Dream where Titania is under a love spell. She is destined to fall in love with the creatures that she sets her eyes on first, which turns out to be Nick bottom, a weaver. This relationship highlights the violation of the order of being. At the end of the play, the mistakes are rectified and the Queen and king of the Fairies reunite. The other couple also reunites and they live happily ev er after. All the serious relationship that Shakespeare creates complies with the Great Chain of Being (Ackroyd 321). Hence, Shakespeare seems to be advocating to the hierarchy in the society. The English Renaissance period had interests in Greek and Latin classics. Some of his plays have classical characters and settings, like Venus and Adonis, Rape of Lucrece, and Julius Caesar. Some of the critics have analyzed the use of classical setting as effects of school study of works from Ovid, Plutarch, and Livy (AbsoluteShakespeare). Nevertheless, Shakespeare also used the tragic hero, a persona described by Socrates in classical literature. This is notable in the plays King Lear, and Macbeth. Still in the plays Macbeth and King Lear, Shakespeare reflects the issue of independent in women. Lady Macbeth mock and manipulates his husbands, in contrast to what The Courtier had stipulated. The Courtier was a handbook for the society in the Renaissance era, and stipulated that a woman’ s duty was to please a man. In King Lear, the daughters of the king influence their husbands and are not subservient to their father. The illustration of independent women in his play might have had an influence from the reign of Queen Elizabeth I, but might as well be reflecting Shakespeare’s idea of gender equality (McEvoy 230). Female characters in plays by Shakespeare violate the regulations observed by the society and succeed in their own ways. In conclusion, Shakespeare’s works import settings from outside the Elizabethan era. An analysis of his works reflects that

Small business Research Paper Example | Topics and Well Written Essays - 1000 words

Small business - Research Paper Example It is important to determine WHY the business is being set up and what is expected out of it. In this case of opening a restaurant we have clearly defined objectives. It is aimed at serving fresh halal food to the target community that is mostly based on students so the specialty is going to be fresh, halal food at cheaper rates. Now it is important to determine the input and output means. Input includes all the budgeting, hiring of employees and setting up the place etc an the out put is the result that is in the form of customers’ response and the profits. So first of all we need to determine the scale of this input and output. It is important to keep in mind and have a regular check on the customers’ and the suppliers’ requirements and their ease. It is important to have a smooth customer relation with the suppliers of raw materials like meat etc for the restaurant. On the other hand the customers’ requirements should be kept in mind and they should be regularly updated according to their demands. So in case of this restaurant, the customers’ response to food items is very important. Food should be cooked according to their demands and the rates should be regularized according to the customers’ pockets. Getting the employees into the process of planning is also very important. Thus they would understand the whole system better and define things according to their own ease and so that would help in running the plan smooth. Moreover, in systematized planning, clear definition of duties and process owning is very important. The employees should not be confused about their duties nor should they be over burdened. A good division of labor according to the duties is important for running the system efficiently. All the employees should be told about their duties clearly and they should be asked about those duties by the management in a constant check. A proper management and check and balance or monitoring is very

HLSS311 Forum 4 Assignment Example | Topics and Well Written Essays - 500 words

HLSS311 Forum 4 - Assignment Example Conversely, the victims of such circumstances are the local populace and the country (Andreas, 2009). Smuggling of animal products such as ivory and animal skin results to extinction of certain animal species whilst smuggling of natural resources results to loss of revenue, rural poverty, deforestation and climate change. Moreover, smuggling of illicit firearms results to escalated rates of homicides. Drugs result to massive school dropouts and corresponding escalation of crime rate (Richardson, Gordon & Moore, 2009). Populaces who suffer from smuggling are mainly the locals as it disturbs peace due to human rights violation thus undermining both economic social and political advancement. Moreover, it also results to massive corruption and numerous health problems (Treverton, et. al.2009). U.S government can triumph war on drug by increasing educational awareness on its negative effects to the consumers thus ensuring that do not take part in drug trafficking (Andreas, 2009). The governments ought to initiate proper coordination with the underlying international communities via identification, investigation and prosecuting the existing smugglers. Moreover, the government can train more specialized law enforces in drug trafficking unit in order to escalate intelligence in combating smugglers and corresponding drug traffickers. Training in the means of utilizing technologies will aids in arresting drug smugglers (Treverton, et. al.2009). U.S government can also support the prevailing developing countries in countering smuggling threats. Supplementary border violations that normally threaten the expedition of genuine trade encompasses smuggling of citizens money to foreign accounts to avoid suspicion, which corrupt tycoon utilize in purchasing the other assets at the expense of the suffering citizens (Andreas, 2009). Globalization of organized crime is

Enzymes in Industry Essay Example | Topics and Well Written Essays - 3000 words

Enzymes in Industry - Essay Example It is the aim of this paper to discuss the workings and history of enzymes and to trace its research as well as to give an overview of how enzymes have been incorporated into various facets of industry and as a result make our day- to - day lives much easier. Enzymes are proteinaceous molecules. They catalyze a variety of reactions in the cell and every living organism is dependent on them to function. Being proteins, they are sensitive to the working conditions, like temperature, pH, etc. and often have stringent requirements of these factors in order to function properly. Each enzyme catalyses a specific reaction, and this specificity is one of the hallmarks of an enzyme. In addition, each enzyme also has certain conditions within which it will be active. The conditions vary from enzyme to enzyme, though there is generally a common overlap amongst them. However, some proteins will be more stable than others under condition x than others, or will have a wider range of toleration to circumstances. Enzymes in industry have their roots in the earliest civilizations. Fermentation of grapes to make wine is one of the earliest recorded uses of enzymes. Also recorded is the fermentation of milk to yield cheese and yoghurt. However, though they have been recorded, the significance of the process of fermentation was not looked deeply into for many centuries. People slowly became aware of yeast as a source of this fermenting activity. However it was not until the beginning of the 19th century that enzyme research as a field really took off. The history of enzyme research is given below. History Timeline 1810 - Joseph Gay Lussac discovers that the principle products of sugar decomposition in yeastare ethanol and carbon dioxide. 1835 - Jacob Berzelius postulates the first general theory of chemical catalysis by showing that malt extracts (diastase) were capable of better catalysis of starch hydrolysis than sulfuric acid. Mid 19th century - Pasteur proposes that fermentation can only occur in living cells; he assumes a "vital force" that is capable of this process and says that dead cells cannot catalyse fermentation. J. Liebig opposes this theory, postulating that biological reactions are caused by substances called 'ferments' which are themselves not living organisms. 1864 - Hansen extracts chymosin from calf stomach (rennet) and uses it to ripen and manufacture cheese. This appears to be the first industrial use. 1876 - William Kuhne coins the term "enzyme" in an attempt to emphasize that it is not the yeast but something within its cell that causes fermentation. Late 1800s - Jokichi Takamine is the first person to isolate an enzyme, Takadiastase, from a microbe, Aspergillus oryzae 1894 - Emil Fischer discovers that glycolytic enzymes can distinguish between stereoisomeric sugars leading to the lock- and - key hypothesis. 1897 - Eduard Buchner ends the debate on what causes fermentation by showing that a cell-free yeast extract is still capable of carrying out fermentation. 1917 - Bacterial amylase is used by Boiden and Effront to perform textile desizing. Pre- W.W.I - Otto Rohm uses pancreatic extracts to bate leather. He also later used enzymes in detergents. 1926 - James Sumner crystallizes the enzyme jack bean urease, demonstrating conclusively that enzymes are proteins. Mid- 1930s - John Northrop, Moses Kunitz confirm the proteinaceous nature of enzymes by showing a direct correlation

Benefits of the iPhone5 to an Architectural company Essay

Benefits of the iPhone5 to an Architectural company - Essay Example (Tech gadgets, n. d.). In order to evaluate how the iPhone 5 can serve an architectural company, data/information management needs persisting in the architectural industry are closely analysed. It is observed that the weakness in information management and communication can negatively affect an architectural company’s market competitiveness. An architectural company cannot deliver effective services to its clients unless there are improved information and communication management systems in operation. In the next session, the paper discusses how these needs of an architectural company can be met using the iPhone. ... By the turn of the 20th century, the business world became highly competitive, and subsequently many business firms went out of business due to their insufficient competitive capabilities. In order to manage the high level growth, companies are required to pay particular attention to construction activities and infrastructure development (Ruth, n. d.). It is obvious that infrastructure development is very crucial to attract potential investors and hence to ensure sustainable business growth Government of the Rostov Region, n. d.). Therefore, architectural companies have immense growth opportunities in today’s business world. In addition to the explosive business growth, the increasing need for housing also offers potential opportunities for architectural firms (The Hindu Business Line, 2012). Today, a large number of architectural companies are active in the industry so as to take advantages of the emerging infrastructure development opportunities. However, these companies can not promote their business growth unless they remain competitive and innovative. In other words, an architectural company has to show its creativity in project design, project development, and information management (Black architects, 2005, p.114). Managing inflow and outflow of information is one of the most difficult challenges for an architectural company to face (Oracle, 2012). In order to effectively confront with market rivals and thereby ensure long term business sustainability, architectural companies must get proper access to information when required. Currently, these firms depend on online information storage systems that are capable of meeting information needs quickly and conveniently. It is clear that architects cannot often develop

Enzymes in Industry Essay Example | Topics and Well Written Essays - 3000 words

Enzymes in Industry - Essay Example It is the aim of this paper to discuss the workings and history of enzymes and to trace its research as well as to give an overview of how enzymes have been incorporated into various facets of industry and as a result make our day- to - day lives much easier. Enzymes are proteinaceous molecules. They catalyze a variety of reactions in the cell and every living organism is dependent on them to function. Being proteins, they are sensitive to the working conditions, like temperature, pH, etc. and often have stringent requirements of these factors in order to function properly. Each enzyme catalyses a specific reaction, and this specificity is one of the hallmarks of an enzyme. In addition, each enzyme also has certain conditions within which it will be active. The conditions vary from enzyme to enzyme, though there is generally a common overlap amongst them. However, some proteins will be more stable than others under condition x than others, or will have a wider range of toleration to circumstances. Enzymes in industry have their roots in the earliest civilizations. Fermentation of grapes to make wine is one of the earliest recorded uses of enzymes. Also recorded is the fermentation of milk to yield cheese and yoghurt. However, though they have been recorded, the significance of the process of fermentation was not looked deeply into for many centuries. People slowly became aware of yeast as a source of this fermenting activity. However it was not until the beginning of the 19th century that enzyme research as a field really took off. The history of enzyme research is given below. History Timeline 1810 - Joseph Gay Lussac discovers that the principle products of sugar decomposition in yeastare ethanol and carbon dioxide. 1835 - Jacob Berzelius postulates the first general theory of chemical catalysis by showing that malt extracts (diastase) were capable of better catalysis of starch hydrolysis than sulfuric acid. Mid 19th century - Pasteur proposes that fermentation can only occur in living cells; he assumes a "vital force" that is capable of this process and says that dead cells cannot catalyse fermentation. J. Liebig opposes this theory, postulating that biological reactions are caused by substances called 'ferments' which are themselves not living organisms. 1864 - Hansen extracts chymosin from calf stomach (rennet) and uses it to ripen and manufacture cheese. This appears to be the first industrial use. 1876 - William Kuhne coins the term "enzyme" in an attempt to emphasize that it is not the yeast but something within its cell that causes fermentation. Late 1800s - Jokichi Takamine is the first person to isolate an enzyme, Takadiastase, from a microbe, Aspergillus oryzae 1894 - Emil Fischer discovers that glycolytic enzymes can distinguish between stereoisomeric sugars leading to the lock- and - key hypothesis. 1897 - Eduard Buchner ends the debate on what causes fermentation by showing that a cell-free yeast extract is still capable of carrying out fermentation. 1917 - Bacterial amylase is used by Boiden and Effront to perform textile desizing. Pre- W.W.I - Otto Rohm uses pancreatic extracts to bate leather. He also later used enzymes in detergents. 1926 - James Sumner crystallizes the enzyme jack bean urease, demonstrating conclusively that enzymes are proteins. Mid- 1930s - John Northrop, Moses Kunitz confirm the proteinaceous nature of enzymes by showing a direct correlation

Domestic Violenc in Ethiopia Essay Example | Topics and Well Written Essays - 4000 words

Domestic Violenc in Ethiopia - Essay Example So, part of the problem is your own self-perception and your own self-image, which is internalized through years of socialization and upbringing.(UN Population Fund's annual report, 2005) Ethiopia remains one of Africa's most traditional societies. Although the country has a great ethnic, religious and cultural diversity, attitudes towards women's rights are relatively homogenous in rural societies. Conservative outlook, incapable Governments (until the overthrowing of Menghistu in 1991) spending most resources on military campaigns, natural hazards and unwillingness to invest in rural societies are the main causes of widespread extreme poverty, to which women are the principal victims. The implications of this apathy are clear from the fact that during a recent survey by UN, the performance of Ethiopia was among the lowest. The domestic violence against women was in the crudest of forms, and there was not much redressal system. The aim of this paper is to assess extent of domestic violence in Ethiopia, its causes, involvement of Government and NGOs towards control/alleviation of the same and suggest some viable remedial measures. A Multi-country Study on Women's Health and Domestic Violence against Women, sponsored by the World Health Organization, between 2000 and 2003 collected data from over 24 000 women in Bangladesh, Brazil, Ethiopia, Japan, Namibia, Peru, Samoa, Serbia and Montenegro, Thailand, and the United Republic of Tanzania. The Study assessed women's experiences of violence using a questionnaire developed and validated for cross-cultural use, with a special focus on violence by intimate partners. It also investigated how such violence is associated with ill-health and injury, and the strategies that women use to cope with the violence. In Ethiopia, the Study was undertaken under the auspices of the Butajira Rural Health Program. The research team included members from the Department of Community Health and the Department of Psychiatry, Addis Ababa University; the Ethiopian Public Health Association; the Women's Lawyers Association, Addis Ababa; the Department of Public Health and Clinical Medici ne, and the Department of Clinical Science, Ume University, Sweden; and the Program for Appropriate Technology in Health (PATH), United States. Data collection in the field took place in 2002. Physical violence meant the woman had been: slapped, or had something thrown at her ; pushed or shoved; hit with a fist or something else that could hurt; kicked, dragged or beaten up; choked or burnt; threatened with or had a weapon used against her. Sexual violence meant the woman had been physically forced to have sexual intercourse; had sexual intercourse because she was afraid of what her partner might do; been forced to do something sexual she found degrading or humiliating. (The WHO Multi-country Study on Women's Health and Domestic Violence against Women: 2000-2003) The study highlighted certain known facts and some startling revelations regarding the apathy prevailing in the society. The following paragraphs bring out various aspects of domestic violence faced by Ethiopian women. Violence against women. Culturally-based abuses including wife beating and marital rape are pervasive social problems. While women have recourse to the police and the courts,

Reactions and Reflections Essay Example for Free

Reactions and Reflections Essay The author Don Berry in his book Moontrap offers a rich history of the plight of mountain men as they are pushed to the edge of their freedom, and left with nowhere else to go. This story is compared to the moonlight on water, which eludes any traps, then fades eternally – like the mountain men whose freedom cannot anymore be returned to them. The book offers opportunity to reflect on how society value and respect the lives of people like the mountain men, and it recalls the sad narrative of their fate. It tells the story of coping and rediscoveries, of how a mountain man would always have that spirit and passion for the wild. The book recounts the history of the 1800s Northwest, in a rich and compelling narrative. Synopsis (Setting and Plot) The story is set in the year 1850 in the territories of Oregon as it is being taken over by the civilized world. The book Moontrap introduces two characters, John Monday, also known as Jaybird, and Webster W. Webster, or Webb as his acquaintances and friends call him. As with the past writing of Don Berry, the two characters are men from the mountains. The story focuses on the life of Jaybird, who longs to be stable and settle as a farmer. He stakes a claim in a land located across Oregon City, in the town of Willamette. As he was beginning to adjust to the life as a farmer, as he was starting to think that perhaps he has the chance to live a life that is normal, Webb comes into the picture. Webb like the typical mountain man came along with an old horse, from a life along the edges of society, ignoring and not having a care for the civilized life, enjoying the offers of nature in the mountains. Webb reintroduces Jaybird in a series of adventures, which eventually ushers a rediscovery of his character and true self. As Jaybird has nearly adjusted to his new life as a farmer, he met a common-law wife Mary, a Shoshone Indian, with whom he conceived a child. When he went to the judge of the town to have the child registered, the judge refused and instead wrote ‘bastard’. This was a clear proof and startling realization how men like the judge who has power and control, and filed with bigotry and disdain, can refuse the life and contentment of people like Jaybird. He then realizes that being a mountain man is something that is eternal; a mountain man would always be a mountain man. The author Don Berry asks the sincere yet poignant question of what is left for mountain men if they have reached the last of the frontiers. Since Oregon has already fallen into the grasps of civilization, with only the great ocean beyond, what are left for mountain men to do? The freedom that the mountain men enjoyed in their seemingly endless ventures have come to cease, and the civilization would forever crush the hope of attaining such same freedom. This message and reality was compared to how the reflections of the moon cannot be forever kept alive in the water, cannot be trapped, just as freedom can eternally be gone when it finally fades. Reactions and Reflections The point for reflection for the book is rich and clear. The author vividly recalls the struggles and eventual disappearance of the lives of mountain men, who relishes the life in the wild and in the mountains. But it was a life that would not last as they had been pushed to the edge of their land by the conquerors who invades in the name of civilization. The story is fascinating yet heartbreaking for it is how cultures and passions die and fade. The spirit of the mountain men died, because the waves of civilization have already swept through the last frontier – Oregon. Based on history, it recalls how the men of the mountains, how the old ways and old traditions has been cast aside as necessarily outcome of adopting the civilized ways. During the mid-1800s, the final vestiges of freedom of the mountain men, which is Oregon, has finally fallen into the hands of the civilized, and the price is clear and non-negotiable. Freedom for the mountain men, who lives at the edge and ignores the confines of the law, is necessary to be forgotten, for the civilized world frowns at their ways. Although the story weaved from the imaginations of the author, it rings true of what occurred in the old America. It is not only mountain men, but also natives and Indians who have gradually lost the freedom in order to give way to progress. The story recalls the unforgiving people in power whose imposition of civilization comes with bigotry and discrimination. The book is a powerful remembrance of the historical struggles of mountain men who no longer exists as they were slowly eliminated by the dictates of civilization. The history of the American Pacific Northwest is indeed field with richness, and has endless stories to tell. This is what makes the book interesting, for it provides a fascinating mixture of reflections and historical recollections. The author recounts how the white populations has taken over the land, and put an end to the lives and culture of the natives living in it. Although whether this imposition of civilization is good or bad is arguable, what is definite perhaps is that there were lost spirits as the lands of the Northwest was taken over. And this is indeed true in history. The book teaches the value of being faithful to your history and to where you come from. Even as Jaybird decides to escape from the life of a mountain man and start anew, his past always confronts him, and he discovers that at the end of the day, the civilization that he chose over his old ways would ultimately be the one to reject him. A mountain man would always be a mountain man. There is no shame in being at home in outside the limits of the civilized world and there is no wrong in relishing nature and the mountains. What is in fact sad is how this life has been forgotten by the society as we have been taken over by the technological advancements that frown on the lives of them mountain men. The author also gives the constant reminder that once upon a time, there were natives that roamed across the American land, who lived the life that was filled with carefree and freedom. This was a life that was given up, voluntary or otherwise, but deserves to be recalled and remembered. Don Berry constantly reminds us that we must not turn our backs on the people that once was, and he tells the world that the civilization that we are relishing now was not for free, it came at a very high price indeed. Reference Berry, Don. (1973). Moontrap. USA: Ballantine Books.

A Brief History Of Blizzard Entertainment Media Essay

A Brief History Of Blizzard Entertainment Media Essay Well, Blizzard Entertainment was not always as we had known it, originally founded in 1991 February as Silicon Synapse by Chairman Allen Adham, president Michael Morhaime and vice president Frank Pearce All Graduates from UCLA. In the days of Silicon Synapse it was more on focused on making game ports for other Gaming studios. Until the Breakthrough Game The Lost Vikings, it was hailed as one of the forefathers of that Game Genre . A year after that they released Rock Roll Racing another Cult Hit that paved the way for its predecessors in the Racer Shooter Genre. In 1994 It was only then its name was reestablished as Blizzard Entertainment. The first big scale game it released by Blizzard Entertainment, was Warcraft: Orcs Humans and it was a hit with the gamers. Ever since they have made a benchmark in the game, the gaming world was at their fingertips now. After such success with Blizzard Entertainments original Warcraft game, Warcraft: Orcs Humans , was touted as one of the best strategy games of 1994, and the games epic sequel, 1995s Warcraft II : Tides Of Darkness, won numerous awards, including the companys first Game of the Year award. Warcraft III :Reign Of Chaoss, released in July 2002, has likewise won several accolades , just like Starcraft another hit Game Series released by Blizzard Entertainment, It has become a staple of professional tournament gaming, along with its expansion, the award-winnin g Warcraft III : The Frozen Throne, which was released in July 2003. II. Current Projects and a look at the rise of WOW ( World Of Warcraft) Well Blizzard has many notable achievements in its released games, None of it comes close To World Of Warcraft, more widely known as WOW. World of Warcraft stands as the greatest game in the popular Warcraft series. World of Warcraft has been an extraordinary success since its launch in November 2004. It has impressed game critics and has captivated millions of players, who adore the virtual world created by this game. It is no longer just a game but is now a genuine phenomenon, and one that shows no signs of abating. It is one of the key games of recent times, and stands as a landmark title for online gaming. World of Warcraft is the forth title in the series of Warcraft games, which has been entertaining people for over a decade To understand more about the appeal of World of Warcraft, let us recall the time when WOW was released. It was not merely some massively multiplayer online role-playing game. It created a truly engaging online world set in the heart of Azeroth, a fantastic land that is filled with heroes and monsters and many other creatures. The games strength is that it functions as an experience, as a world that exists on its own terms that you may visit and explore as you please. The game sold more than 240,000 copies in its first 24 hours on the market, more than any other PC game in history. Since then it released two other expansion sets which was a greater success then the one before. Blizzard is also making attempt to diversify beyond their original aim of just making games. Blizzard Entertainment is currently working with Legendary Pictures in making a live action Warcraft movie. III. tso The 8 Core Values are namely : Gameplay First, Blizzard Entertainments success can be attributed to the gaming experiences they provide the consumer or player. The goal of each discipline within the company regardless of job post be it art, programming or customer support, is to create games as fun as possible for as many people as possible. In order to achieve this aim, it is in Blizzard Entertainments prime belief that its workers also enjoy the process of game making. Commitment to Quality, This is the most well known core value of Blizzard Entertainment, which is not only applied in creating the best gaming experience for the consumers, but also practiced in every aspect of their job. They approach each task carefully and seriously, and seek honest feedback and use it to improve the quality of their work. Afterall, games are remembered for their high quality, and not how late they are released into the public. Play nice, Play Fair, In their business first impressions are important but lasting impressions are the ones that matter. Blizzard Entertainment strives to maintain a high level of respect and integrity in all interactions with us, players, colleagues, and business partners. The conduct of each Blizzard Entertainment employee, be it online or offline, can reflect on the entire company. Embrace your inner Geek, The employees at Blizzard are encouraged to show their geek side . Cutting-edge technology, comic books, science fiction, top-end video cards, action figures with the kung-fu gripà ¢Ã¢â€š ¬Ã‚ ¦. Whatever it is theyre passionate about, it matters that each employee embraces it! Their unique enthusiasm helps to shape the fun, creative culture of Blizzard Entertainment. Happy and truly passionate workers make better workers, and what Blizzard Entertainment is all about today. Every voice matters, Great ideas can come from anywhere. Blizzard Entertainment is what it is today because of the voices of our players and of each member of the company. Every employee is encouraged to speak up, listen, be respectful of other opinions, and embrace criticism as just another avenue for great ideas. All because Blizzard values its employees and listens to the different ideas. Think globally, Blizzard Entertainment is a global company and everywhere on the planet there are people who play Blizzard Entertainment games. While respecting the cultural diversity that makes people unique, we strive to grow and support our global gaming community. We also seek the most passionate, talented people in the world to enrich our company and help us forge the future vision of Blizzard Entertainment. No country is too big or too small for Blizzard to take on or think about. Lead responsibility, Blizzard Entertainment believes its products and practices can affect not only our employees and players but the industry at large. As one of the worlds leading game companies, they are committed to making ethical decisions, always keeping the players in mind, and setting a strong example of professionalism and excellence at all times and for other game companies to exemplify. Learn and Grow The games industry is ever-changing. Technology improves, techniques change, and design philosophies become outdated. Since the founding of Blizzard Entertainment, it has worked to improve through experience, teaching one another and cultivating the desire to be the best at what they do. They see this as an individual responsibility as well as the companys. Employees can count on their peers, managers, and the company itself to be supportive and help them gain the knowledge and training they need. IV. A in-depth SWOT Analysis This Analysis will help us better understand of Blizzard Entertainments Success and its weaknesses. Using The SWOT Analysis model we can see the opportunities and revaluate the strategies to cope with its weaknesses. Strengths Good market position globally One of the very best pc game developers and held in high esteem by its customers. Very large age group from its larger customer base. Takes Feedback from its players and customers quickly and seriously. Developed World Of Warcraft to huge success and acclaim. Weaknesses May lack some competitive edge in some market segments over rival companies Relies on its current game titles more than it should. Very slow to release its games, often over the stipulated release date. Opportunities Business can be further diversified into other industries, example, making a film which it is trying to do now. Acquire more gaming sectors. More varied games. Look at a brand new type of pc game to boomz everyone away. Opening up of other global markets, getting more customers worldwide further. Working together with another pc gaming company to have a co-project. Threats Other big pc game producing companies, might pose some competition with maybe more attractive graphics or different game genres, Example, FPS. The time it takes to release a game might turn some gamers off, or they might just stop waiting all together. Limited experience in other industries it might want to diversify into Piracy 3rd party clients such as Garena, lancraft blueserver and many others. Strengths Blizzard Entertainment has a good market position globally, meaning in the games market it has a huge cut of the customers and transactions that happen in it. Blizzard Is very well respected by the gamers, customers and other companies alike for their awesome games which are well designed and enjoyable for a very wide age group. When Blizzard comes out with a new game other companies will always try to better it learning from its strengths. From kids to adults, blizzard games have players every age range, making it well welcomed by all. Blizzard Entertainment leaves no gamer from the casual gamer to hardcore, professional gamer satisfied. The games Are simple enough and fast for the casual gamer to play, but also well balanced with good competitive potential. Intact, World Cyber Games (WCG) the worlds largest scale gaming competition has 2 Blizzard Entertainment games to compete in, Namely Starcraft 2, Warcraft 3 and Dota, which is a custom map made from Warcraft 3. Blizzard Entertainments World Of Warcraft easily overshadows all of its accomplishments with 12 million subscribers and increasing. Making it the most played online MMORPG, no small feat without its dedicated team of staff. If a bug is reported or game defect , blizzard will take it seriously and respond quickly to look into the problem and solve the issue. Weaknesses While Blizzard Entertainment is certainly a very successful company but it is not perfect or infallible. One of its Weaknesses is its most of its games revolve around the same genre of the real time strategy (RTS) or Role Playing Games (RPG). Some game diversity would be a fresh change and might get into a bigger cut of the market and different gamer groups. On top of that Blizzards Entertainments game graphics might be less visual compared to other games therefore might have less competitive edge in some market segments over rival companies example sports gaming or fps. Though Blizzard Entertainment has very good games it keeps expanding on the already expanded game stories, example Warcraft which has great gameplay and good storyline, however it Blizzard keep concentrating on the same story and how to make a better installment people might get bored to keep playing the same story thats over extended or stretched. While Blizzard Entertainment are showing great signs of market diversification by trying to make a movie, their experience is very little in that field and almost non-existent. Might hit many glitches and problems along the way it might hard to solve with little experience. Which Blizzard Entertainment is attempting to avoid by working with a experience movie company, Legendary Films. Everyone agrees that Blizzard Entertainment makes great games, but another thing they agree is they take a really long to do that often over the stipulated release date. An impatient customer is never a happy customer. Game Quality should never be compromised but still the releases could be faster. Opportunities No doubt Blizzard Entertainment is very successful in its games and products, it can further diversify into other game genres it might not have touched, example sports gaming or FPS. Warcraft has a very rich storyline and might be good as a comic or book, gaining more exposure for Blizzard Entertainment as well in the process. Gameplay improvements and Graphical improvements to its current games with patches or when a new game comes out because the gaming industry is always improving, and gamers demand more every time. Look at a brand new game Genre with a totally new gaming engine of which the likes were never seen before and Blizzard Entertainment is on its way to another great selling game. Working with another experienced gaming company will help expand its horizons and its pool of talent, with more ideas and more funding, Blizzard Entertainment has a great global market share and good global coverage, but there are still countries that have not even heard of it, with the expanding global market and opening of markets, it would be a great time to reach even more countries. Blizzard Entertainment is currently working with Legendary Pictures, the studio behind the feature films such as Watchmen, The Dark Knight, Batman Begins, Superman Returns, and 300, in making of a live-action Warcraft movie. Threats Blizzard Entertainment faces serious competition from other companies that have some game genres that other gamers find more fun, example FPS. On top of that though Warcraft 3 has great cinematics, its in game graphics cant be compared. So many other games out there with much better graphics. EA games has Tiberiam Wars with much better graphics but of the same RTS genre , how about Relic Gamings Company of Heros. The Time it takes for Blizzard Entertainment to release its games is a great internal threat, for it may lose many loyal customers that got sick of waiting for the usually delayed games. Customers hate to wait unnecessarily and may buy other games instead. Blizzard Entertainment move into diversifying its market by moving into the movie industry which it has little experience, and requires a lot of funding. By going into other Game Genres its not familiar with also can be a risky move that might spell disaster by spreading itself too thin. Piracy is without a doubt one of the greatest threats to Blizzard Entertainment, infact to any industry that relies on the IP law. File Sharing is now everywhere and very easily accessible, one can even get the game without going out of his home and without spending a single cent for the game. Piracy costs Blizzard Entertainment millions of dollars every year. Why would people pay if they can get it free? Along with Piracy is 3rd party clients that make it possible for the games to be played online for free without the need for a original cd-key. In the past without these programs playing online with a pirated game would be impossible, and that would be one of the reasons why original games where still popular for the fact it had a cd-key that allows it to be played online. With these programs it bypasses all these security measures and there is no longer the need to pay for the game. V. Final SWOT Evaluation It is clear enough from this evaluation that Blizzard Entertainment has a very successful business model, but at the same time has so much more that it could improve on and diversify into. The very rich storyline of Warcraft has so much potential from movies to books to comics to Television series. The move that Blizzard Entertainment decided to make by working on a Warcraft movie was a good market decision to capture the growing movie industry and movie fans. Its lack in experience in the industry is offset by doing the movie with a more experienced movie company Legendary Pictures, the studio behind the feature films such as Watchmen, The Dark Knight, Batman Begins, Superman Returns, and 300, with a proven track record. But it should be warned that yes Blizzard Entertainment can go into other industries, but it must not neglect its main market share the gamers, and some hardcore fans might be turned off by the change Blizzard Entertainment. The Strengths are many and can be further worked upon by looking at the same game with different angles. Continuing to make games based on the gamers demand would be the best bet, for that means their games will always be in demand. The threats and weaknesses are numerous as well, however with the right well thought strategies they can be avoided and countered to keep Blizzard Entertainment ahead in the gaming world. However the greatest threat is Piracy and 3rd party clients, which in the case the saying if you cant beat them , join em doing business with the 3rd party clients might help Blizzard Entertainment gain back its lost profits from the programs and piracy. VI. Conclusion Blizzard Entertainment is a great game developer, and to continue in a increasing volatile market it has to keep changing to meet the demands of the new world. But if it continues to deliver its mission statement Dedicated to creating the most epic entertainment experiencesà ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦.ever following its 8 core values. I dont doubt and not for a second that Blizzard Entertainment will continue deliver gaming experiences that redefine gaming.

Brief History and Introduction of Privacy and Human Rights Essay

Brief History and Introduction of Privacy and Human Rights From Article 21 of the Japan Constitution states, â€Å"Freedom of assembly and association as well as speech, press and all other forms of expression are guaranteed. No censorship shall be maintained, nor shall the secrecy of any means of communication be violated.† Article 35 states, â€Å"The right of all persons to be secure in their homes, papers and effects against entries, searches and seizures shall not be impaired except upon warrant issued for adequate cause and particularly describing the place to be searched and things to be seized . . . Each search or seizure shall be made upon separate warrant issued by a competent judicial officer.†1 A 1988 Act for the Protection of Computer Processed Personal Data Held by Administrative Organs governs the use of personal information in computerized files held by government agencies. It imposes duties of security, access, and correction. Agencies must limit their collection to relevant information and publish a public notice listing their file systems. The Japanese government has followed a policy of self-regulation for the private sector, especially relating to electronic commerce. Essentially, there were no set privacy laws other than the general issues stated in the constitution, but when needed the Japanese government will intervene and regulate. In June of 1998, former Prime Minister Ryutaro Hashimoto announced that he had signed an agreement with U.S. President Clinton for self-regulation for privacy measures on the Internet except for certain sensitive data. â€Å"If data in a certain industry is highly confidential, legal methods can be considered for that industry.†2 Several committees have been ... ...s not safe. We need to take more time.†4 References 1 Constitution of Japan, November 3, 1946. 2 U.S. Japan Joint Statement on Electronic Commerce, May 15, 1998. 3 Japan: More Crime, Less Privacy, 2 Jun 1999, 4 James Brooke, Japan in an Uproar as 'Big Brother' Computer File Kicks In, 5 Aug. 2002, 5 Lies and Secrets: Japan's National ID Network Has Gone Live Already, 31 Jul. 2002, 6 Japan ID System Raises Big Brother Fears, 5 Aug. 2002,

Appearance Can Be Deceiving

The outer appearance of people is the first thing that can be seen in the beginning. However, when you meet someone you shouldn’t judge him only by the way he looks like, because most of the times it can be deceiving. The beauty of some people can be only a good mask for covering their real faces, their real characters. And the first question that we always ask ourselves when we see people like that is exactly – do they posses nobility, pure soul and intelligence? In some cases, they just glitter with false beauty and seek fools who will befriend them or even fall inlove with them. They have nothing to do with the purity of beauty. Just like beautiful roses which have thorns though and the beautiful and tasty but poisonous apple which the witch give to Snow White in the famous fairy tale of the Grimm Brothers. But in other cases, we can meet nowadays on the streets people who really posses high moral virtue, combined with beauty. Just like some beautiful models that have high education and take part in a lot of charity organizations. And what about the people who haven’t got beautiful outer appearance? Are they low-inteligente or intentioned? In some cases, they are. But in most of the cases, they have beauty inside. They compensate the lag of good outer appearance with the possession of sweet character, kindness and responsivness. Just like an ugly and abominable caterpillar which reveals to us that it is beautiful in its nature, when one day it becomes a gorgeous butterfly. However, we shouldn’t forget the most important thing that the beauty of the people is immeasurable and someone can be beautiful for you but not for the others. There is a good piece in everyone no matter where it is (in the outer appearance or on the inside) and it’s only waiting to be found out by someone. In conclusion, as people say: â€Å"All that glitters is not gold† and â€Å"The eyes lie† so never trust your first impressions, but use your mind and soul to determine whether some is a good person or not.

Kevin Stevenson retires as AASB Chair Essay

This article is concerned with the accomplishments and achievements of Kevin Stevenson upon his retirement as the Chairman of the Australian Accounting Standards Board on 30th June 2014. During his tenure, Kevin Stevenson ensured that the long traditions of financial reporting were upheld both internationally and domestically and also provided counsel on issues concerning the FRC. Mr. Stevenson was an example of pioneer standard setters for generations down the line as he was among the founding members of the Accounting Standards Advisory Forum of the International Accounting Standards Board. Through his leadership, the AASB’s Research Centre was established as Stevenson served the Asian-Oceanian Standard Setters Group’s chair. His main focus was to work in the interest of the public, as stated by Lynn Wood, the FRC’s chair and trustee of the IFRS Foundation. In concurrence is Ian Mackintosh, the former Chair of the PSASB of Australia and Deputy Chair of IASB. Ac cording to Mackintosh, Stevenson largely contributed in the moves by Asia countries like Nepal and Korea to the IFRS. From the onset of the 1970s, Mr. Stevenson’ attention was driven towards setting ‘principal based’ standards and developing a Conceptual Framework to be used in financial reporting. He advocated for accounting regulations as evidenced by his association with the Accounting Research Foundation and later on watched over the growth of the AARF upon being appointed its Director. He was at the forefront of setting the international pace in the development of common accounting standards for both the public and the private sectors. Stevenson largely contributed to the formation of the Public Sector Accounting and also played a significant role in the establishment of the stable platform of International Financial Reporting Standards in 2005 for adoption in Australia and the entire Europe. Concepts, ideas and facts                      Teamwork and leadership are two important components that must be in alignment so as to provide effective high quality and efficient accounting services. A strategic human resource management model provides guidance to accounting teams and leaders to deliver high-quality services in a timely manner. Accounting operates within a performance measurement that tolerates no errors. Therefore, a state-of-the-art investigation requires scientific leadership working with major stakeholders as a team to provide the best accounting services to a fraud investigation. The new techniques of accounting are significant steps in the right direction and they require leaders with skills and business tools to apply concepts such as efficiency, cost benefit analysis, economies of scale and cost-effectiveness analysis that will measure continuous improvement on a regular basis. Effective leadership is needed to develop, design and implement a solution that would resolve the core competency of an organization. Strategic leadership in accounting provides quality and timely accounting services to a company. Such leadership like that o Stevenson brings together a fragmented system consisting of thousands of accountants working within a fragmented system of organizations. Effective teamwork and leadership in accounting shows the way through the development of new innovative fraud investigations for the future. Leaders in positions like that of Stevenson are encouraged to consider both the social and moral implications of their decisions with regard to how their decisions will affect the clients and shareholders of the company. It is the ethical responsibility of every employee to ensure their company does not illegally evade income taxes or allow questionable deductions. They should ensure that the company finds are allocated to the appropriate activities based on their importance and determine the important elements of the business. The accounting issue                      One major way of improving the confidence in financial reporting and accounting is to ensure that there is improvement in ethical standards, reporting mechanisms, strengthening of governance and adequacy of financial management. It is ethical to maintain the right to the truth while practicing accounting and financial reporting. Those who use financial statements have the right to accurate and truthful information when engaging in investment strategies. Clients have a legal right to receive competent and professional services from accountants who have a legal obligation to perform their responsibilities within the constraints of their skills. It is often argued that most accountants lack ethical ability to recognize and solve ethical dilemmas. This has necessitated the need to include ethics education as a major component of the accounting profession. The development of professional ethics and values should be initiated early in the accounting profe ssion and be emphasized throughout the career. Major issue of the article                      Stevenson clearly shows that it is the responsibility of management to serve the best interests of the company that they are providing auditing and accounting services for, investors and society as a whole. This can be done by providing truthful and accurate financial records. Ethical guidelines require that management should be honest, concise, accurate and complete while recording financial data to ensure ethics are held to the highest degree. It is also the duty of every employee to make wise, informed decisions about the future of a company. These accounting standards are useful in financial reporting and accounting as they are processes that are currently under a great deal of scrutiny. The two are important functions that organizations should take care of and ensure that they exhibit a high code of ethics. This is because clients and shareholders use accounting and financial reports in their decision making process. Legal and ethical issues ar e important elements of financial reporting and accounting as has been demonstrated by the positions assumed by Mr. Stevenson. These issues prompted Stevenson to establish financial reporting and accounting departments to set up specific sets of rules that govern the functioning of any organization. Relevant topics and theories                      The long traditions of financial reporting applied Positive Accounting theory by focusing on various aspects that are of major interest to accounting techniques and the issues that provided an informative background and the gives in depth details of the functionality of accounting in financial reporting. Positive Accounting gives a holistic description of what is currently unknown and proposes future considerations. Financial reporting and accounting apply to any economic entity relating to the company’s future business. The major ethical elements involved are objectivity, competence, independence and integrity. These ethical elements require that accountants and financial reporters are independent of the clients to whom they provide financial and accounting services. Ethical obligations help to determine the effectiveness of accounting and financial report and redress any imbalance that may alter information symmetry. The move by Nepal and K orea followed the ethical guidelines of financial reporting and never let the desire for a better living and acquiring more possession get in the way of their financial obligations. It is ethical for any employee of the accounting or financial department working in the public or private sector to remain loyal and impartial to ethical obligations when reviewing both individual and financial reports. It is usual for one to encounter various ethical issues and it is therefore important for one to remain vigilant to resist temptations to manipulate financial records that could violate ethical guidelines. Transparency and integrity are important ethical elements of normative accounting theory. Some companies may receive pressure from management to maintain a certain public image. This is because some public companies have the burden of succeeding at high levels and it becomes an ethical issue for them to maintain true reports of the company assets, profits and liabilities without succumb ing to the pressure from management. It is unethical for management to alter the financial records of its company and manipulate the numbers to create a false image of the success of the company. This only leads to prosperity in the short term since such fraud cases are discovered by the Securities and Exchange Commission ultimately spelling the downfall of the company. For these reasons, accounting theories assert that companies must remain ethically vigilant to avoid breaching the code of conduct. High standards of ethical behavior are expected for those people engaging in accounting and financial reporting. These standards provide rules and guidance to employees in the performance of their professional obligations. Poor decision making by management based on faulty or manipulated financial records aimed at deceiving the public about a company’s financial health has negative consequences on the business. It is therefore unethical for management to overlook such behavior. Gi ven how tempting it is for companies to manipulate their financial records in order to portray an image of economic health, management should provide the last defense possible to prevent accounting fraud. In comment letter 1, the Financial Reporting Committee of the IMA wrote to express its views on financial accounting standards on simplification of the income statement presentation through the elimination of the concept of extraordinary items. The FRC is in charge of several accounting books of different companies this in essence means that they are charged with the responsibility of making timely responses to statements, pronouncements, research legislations, proposals and pending legislations. Their main concern in this letter is the complex nature of financial statements in FASB comment letters. They support the simplication initiative adopted by the board as regards to making the financial statements easier to understand by the common folk CITATION Sch l 1033 (Schroder, 2014). Their support is on the elimination of elimination of extra ordinary items as in most times this criterion is not always met. Their proposal thus rids of the tedious work in the preparation of financial documents and whether this requirement is met by auditors in the process of doing their work. Their support is based on the fact that it reduces to a great extending the complex nature of the time for the allocation of the provision of income tax by reducing the occurrence of other income items occurring. They thus advocate for a thorough examination of the details of this suggested proposal CITATION Sch l 1033 (Schroder, 2014). In comment letter number 2, Marcum Accountants and Advisors write to the FASB regarding the proposed accounting standards through the simplification of the income statement by elimination of the concept of extraordinary items. Their letter is generally a response to several questions regarding the process of simplification of the income statement. They support the concept of elimination of extra ordinary items from the General Accounting principles. Their contention is based on the difficulty of application the extra ordinary items in accounting practice CITATION Giu14 l 1033 (Giugliano, 2014). They thus support the application for extra ordinary items in previous accounting periods. A sudden change of the rules would otherwise lead to confusion in the accounting practice. The ease of application of the proposed update makes it easy to make these recommended changes quite easy to adopt. They thus suggest the immediate adoption of the proposed update. They are in agreement with the decision by the board to stick to the principle of separate disclosure of infrequent transactions. Items must thus meet the definition of occurring infrequently in recurrent expenditure. They list the following examples as those that should not be classified as unusual or infrequently occurring: occupancy related expense, routine tax audit returns and losses and gains from reimbursements from insurance CITATION Giu14 l 1033 (Giugliano, 2014). They thus suggest the importance of offering guidance on the determination of unusual items. Proper definitions should thus be provided of the unusually occurring items. In comment letter 3, Ford Motor Company also writes in support of the simplication initiative by FASB. Their agreement is based on the objective of evaluation, identification and improvement of the generally accepted accounting principles CITATION Cal14 l 1033 (Callahan, 2014). This thus means that the reduction of the cost of complexity is possible with the simplification of the income statement. They are also in agreement with the board that such an update would not lead to data loss. The overall benefit would be to the end users of such financial statements. References Callahan, S. (2014). Ford Company. Giugliano, G. (2014). Marcum Accountants. Schroder, N. (2014). Institute of Management Accounting. Source document