Ben & Jerry’s Case

Started almost 20 years earlier, Ben & Jerry’s had plenty of great opportunities to expand the business by entering into foreign markets. However, their attempts of expansion cannot really be considered successful (note: the case describes the period 1978-1997). In the following paragraphs, I will evaluate their international market entry strategies, based on the ’International Market Entry Evaluation Process’ described by J. K. Johansson in his book Global Marketing – Foreign Entry, Local Marketing, and Global Management written in 2000.According to the process, the five steps of evaluation are Country Identification, Preliminary Screening, In-Depth Screening, Final Selection and Direct Experience. Before its idea of entry into Japan, Ben & Jerry’s attempted to expand their business in six different countries on three continents, none of which was approached in a systematical way eg. based on the above-mentioned process. Had the company followed a well-thought-out plan, it probably would have realized more success than it actually did.The first country Ben & Jerry’s tried to set foot in was Canada, which comes by no surprise as the Country Identification step assumes foreign partners to be chosen based on geographical closeness. The strategy was not successful as the company finally had to repurchase its licensing agreement because of high taxes and low quotas. The next country of attempt was Israel, which I consider an opportunistic approach since the license was given based on friendship and not real evaluation.The country held good opportunities though with the product being sold in supermarkets and restaurants, but the partnership did not result in high income according to the terms and conditions of the contract. The first joint venture in Russia did not prove to be a lucrative business either, and the four years spent in the country ended on disadvantageous terms. It could be considered as a free give-away of tec hnologies, equity and equipment. The last three foreign markets approached were the United Kingdom, France and the Benelux States.In none of these cases was any of the steps of the International Market Entry Evaluation Process followed which resulted in very opportunistic approaches without consensus, a well-designed plan or a valuable strategy. I do not consider the first six foreign entries to be successful at all, however, some of the countries held good potentials but lack of experience and knowledge made Ben & Jerry’s not successful. The company has a great chance to increase its sales, market share, profits and income by entering into the Japanese market.Probably having learnt from its previous experiences, the approach of the Japanese market has been more systematic than the previous one. It has actually been quite consistent with the steps of the International Market Entry Evaluation Process, they have even reached the stage of the last step, as it turns out at the be ginning of the case – they made a trip to Japan to get first-hand experience before making a decision. The Japanese market has correctly been evaluated to have a large market and an existing demand for super premium ice-cream, which makes it a prospective opening.At the same time, the company has recently been experiencing declining market share on the domestic markets, worsened by decreasing growth rates. The combination of these factors result in finding the idea of entrance appealing, however, the complicated process of entering into the market must be taken into consideration too. In my opinion, it is time Ben & Jerry’s did the necessary steps to expand their business. The company has seen different ways to approach Japanese consumers, however, the two best ones has been to enter with Seven-Eleven or through Mr.Yamada. These represent two totally different strategies and both have their advantages as well as disadvantages. Entering with Seven-Eleven has the advanta ge of providing high sales and also a lot of experience in effective involvement of professionals. Making them partners would also mean a quick access to the Japanese market. On the other hand, they have expressed a complicated way of logistics and inventory management, and they would also presume a very dominant position in their partnership. Making Mr.Yamada their partner seems to be a much easier way to approach Japanese consumers. Mr. Yamada does not have complex and specific requirements as Seven-Eleven but he still has the extensive knowledge of the market, however, what he does not have is a proven business plan to start the business. Although it may seem to be easier to choose the strategy that involves less complications, Ben & Jerry’s has reached the stage where they ought to make responsible long-term decisions rather than focusing on short-term convenience.Seven-Eleven has a lot of requests to be followed, it only proves that they have experience and market knowle dge and they know what type of products there will be sufficient demand for. In my opinion, the company should choose Seven-Eleven to form a partnership with, based on the information provided by the case. The chance to succeed in the Japanese market would be higher this way. Bibliography Johansson, J. K. Global Marketing – Foreign Entry, Local Marketing, and Global Management, Johansson, 2000.

Jamcracker

What are the critical challenges for the business model to be sustainable? Before the business model of Jamcracker could be established, it had to tackle a series of critical challenges. Foremost amongst them was the issue of timing, the risk Jamcracker might be delivering a new model of service before the world was ready for it. The model proposed was entirely a new market mechanism for distributing ITServices and In order to succeed, the emerging markets warranted sufficient Infrastructure, economically viable Industry relationships and strong growth prospects which were all the more strained and complicated after the dot. com crash. Apart from timing issues the model faced severe technical roadblocks as well such as lack of established standards in the relatively young in ASP industry which led to integration issues with Jamcracker platform.Apart from the above mention entry level problems, issues such as need for rofessional services and customer service were the dominant concern s which called for attention before the business model could be sustained. As the industry developed more and more people were getting involved. This called for services such as initial system configuration and integration which would be followed up by customer concerns regarding service level quality, privacy and security. Thus these were the critical challenges faced by the business model before It could be sustained 2. How does Jamcracker fit in the ASP (SaaS) space?Jamcracker analogous to Its name, tried to avoid IT log jams using web-based technology, for its clients and empower them to smoothly move towards their business objectives. Its business model was based on the widely anticipated growth of Application Service Providers, more popularly known as ASPS. ASPs provide various benefits to an organization such as speedy implementation of IT infrastructure, cost reduction, IT skilled workforce, 24Ãâ€"7 support etc. But given that these ASPs solved small IT problems for clients , Chandra along with Chen and Terbeek envisioned a nique space for Jamcracker In the ASP space.Although, Its model was based on ASP but Jamcracker was not an ASP Itself. It cooperated with ASP partners to combine application services through its enterprise I platTorm, JamcracKer Enterprlse, Into comprenenslve oTTerlngs. 3. How would you explain the business model of Jamcracker? As said above Jamcracker assumed the role of an ASP cafeteria wherein it partnered various specialized ASPs and using its enterprise IT platform, Jamcracker Enterprise rovided comprehensive solutions to the IT problems of its clients.In simple terms, it aggregated the benefits of various ASPs and provided as one solution to the client. Since, Jamcracker presented these solutions to firms as â€Å"IT Department in a box†, the client had to Just maintain a single contractual relationship with Jamcracker rather than numerous relationships with specialized ASPS. So, a single interface with Jamcracker platf orm would suffice. Jamcracker's clients paid a per-user per-month fee for accessing Jamcracker's service nfrastructure and an additional per-user per-month fee for each application service that they chose to use.Also, a modest set up fee would be charged initially. Jamcracker did not have to make large capital investments in developing and operating applications as it used the application services of its ASP partners. Although costs involved in engineering, service, sales and delivery were higher but economies were favorable. Also, adequate volumes allowed for generous margins as the incremental cost in serving a client was way less than doing the same for a new client..

Chanakya On Military Mobilization History Essay

Chanakya On Military Mobilization History Essay Ancient India produced many philosophers and strategists, whose works contribute immensely to understand the great civilization and its religions even today. Of all the great thinkers and strategists who left their mark in Indian history, Chanakya is perhaps the most important, because it was his strategy that led to the realization of the idea of a unified India. It was his student Chandra Gupta Maurya who followed his strategy to unify India in 321 BC. Unlike many other contemporary Indian thinkers who focused on religion and thought of heavenly realms, Chanakya had his feet firmly planted on the ground and thought about the ways to make a country rich and powerful. His book on statecraft, Arthashastra, is one of the first books by any Indian author to highlight the importance of the military in the smooth functioning of the state. In other words, he was a realist who understood the power a strong standing military in sending out a clear signal to other countries and its contribut ion to bolstering national pride. It was his emphasis on military, diplomacy and covert operations and his ruthless practicality that earned him his nickname, Kautilya, the shrewd one who employed all means possible to keep the national pride intact. Although there are a lot of controversies about the identity of Chanakya, a master strategist and kingmaker, it is beyond the scope of this article. The article will only deal with his views-or what is now regarded as his view by many scholars-on military mobilization. Chanakya comes out as one of the first strategists who not only wrote on how to mobilize the military, but also how to organize it. As someone who grew up witnessing wars among the various kingdoms and republics that existed in India then, and also having witnessed Alexander’s invasion of India, he clearly saw the need for a strong unified India that would be peaceful and deal with others on its own terms. And he clearly realized that to turn his dream of a strong India, a strong military was a must. Without a strong military to back the ruler in conducting his domestic and foreign policy, he realized, the country would perish. Thus, in his book he highlights the importance of military, how to organize and mobilize it when needed. His chapters on military reads like chapters from any modern book on military science. It is hard to imagine that more than 2,000 years ago, he thought of sending a medical unit to campaigns to take care of the wounded. In Arthashastra, he clearly highlights the need to divide the military in units and battalions, with their respective flags and commanders. He also writes on the chain of command and how to maintain it. And like any modern book on military science, also mentions the importance of covert operations and psychological warfare to subdue the enemy. More than that, he clearly writes the criteria for choosing the commanders of each unit. For example, the one who heads the infantry has to have battle experie nce, know about the weapons necessary for his troops. Similarly, the one heading the cavalry should be able to choose the best horses for his unit, and know how all things about the horses. Similarly the officers heading the chariot and elephant units too should have knowledge and experience in choosing the right equipments and animals for their units.

Health and medical needs Essay Example | Topics and Well Written Essays - 500 words

Health and medical needs - Essay Example Elements of self-care should also be built into such therapy, like eating, brushing, dressing, communication and a range of movements culminating with walking/running. Patterning therapy (1) is useful in a range of brain injuries. 2. Preparedness for medical emergencies, injuries and neurological crises. In the population of neurologically impaired children there are diverse causes, and most often specialized centers for groups such as autism, epilepsy, cerebral palsy exist to organize knowledge and experience better. It might often be difficult to detect medical crises due to poor communication, and it is important to be vigilant and aware of the issues involved and deal with them promptly. Hostility and behavioural issues are also common, and may present as crises, and carers / staff must be well-prepared to deal with such eventualities. 3. Nutritional issues : Brain injured children often have special feeding requirements through the use of nasogastric feeding tubes, stomach tubes and stomas, with special dietary formulations. In addition many children might be on avoidance and special diets e.g. phenylketonuria, and need special provisions. It is also important to remember that these children are at a higher risk of aspiration and lung complications, and need careful feeding.

The Handmaid's tale is a story about power structures existing in life Essay

The Handmaid's tale is a story about power structures existing in life and relationships. Discuss - Essay Example The story was written in the 1980s in the wake of revived conservatism and religious awakening that superseded the turbulent 60s and 70s when the battle of the sexes was at its peak. The feminist movement had enabled women to take control of their lives and there was a shift in the balance of power between the sexes. Consequently there was concern about declining morality, sexual freedom and its implications and the plummeting birth-rate due to increased birth control, infertility due to pollution and other factors and the legalization of abortion. Religious conservatives raised their voices in protest and lots of people where brought under their sway. The Handmaid’s Tale was written by Atwood in order to explore the consequences of fanatical commitment to the intolerant principles espoused by religious extremists. The story is set in the future, where the United States is overrun by extremist Christian revolutionaries. What follows is a reign of terror, narrated by Offred, a lowly handmaid in the newly developed power structure. Handmaids exist for breeding purposes and their worth is measured by the viability of their ovaries. They are assigned to elite couples, in the upper echelons of power, who have been unable to conceive. Their menstrual cycles are closely monitored and at the right time, the handmaids must have sex, in a bizarre ritual where they lie between the legs of the wives’ who clasp their hands, while their husbands do what is necessary in order to procreate, in keeping with biblical precedent. Women have absolutely no freedom in the Republic of Gilead and lead severely restricted lives. In the course of her chilling narrative, Offred deviates from the present in order to talk about the past and in doing so helps the reader reconstruct the events that led up to the present state of affairs. She talks about her love affair with Luke and their marriage which was nullified by the new regime as it does not condone

Domestic violence Assignment Example | Topics and Well Written Essays - 2000 words

Domestic violence - Assignment Example The title identifies the variables in the study and the types of people who participated in the research process in the article. The article deals with a very social problem which is domestic violence and which has been on an increasing trend in the US. There is no specific focus on theories and therefore the title of the article also does not contain the mention of any specific theories. But one of the identified negative aspects in the title of the article is that the title is too long and further it is divided into two sections one is â€Å"Domestic Violence and Immigrant Communities in the United States: A Review of women’s Unique Needs† and the other portion is â€Å"Recommendations for Social Work Practice and Research†. From the title of the article it is understood that the main focus is on the domestic violence and immigrant communities in the US. Under the marking system the title of the article can be awarded 4 points.   2) With reference to the abst ract of the article it is effective and appropriate. ... The highlights of the results have not been described in details but only a brief outlook has been provided. The abstract states that Literature review has been provided and also recommendations have been stated which is appropriate for any abstract. The abstract states that complete interferences at both macro as well as micro levels have been provided to reduce domestic violence in immigrant communities. The abstract also states that future directions have been provided. Analyzing the abstract of the article the abstract can be awarded 4 points. The reason of awarding 4point is that the abstract could contain more statistical information regarding the percentage of population who experience domestic violence in the US especially among immigrant communities. â€Å"Abstracts should not include references top tables and figures, descriptions of published work, or reference citations. Conclude the abstract with one or two major points of discussion† (Smith, 1998, P. 93) 3) To be gin with the introduction and the literature review are effective and appropriate. The researcher has provided a very satisfactory introduction which states that every intimate relationship has a contained risk of domestic violence. The researcher begins by identifying the specific problem area of domestic violence. It has been stated in the introduction itself the literature which is analyzed is mainly for the period of the past five years. In the literature review strong evidence of literature regarding the patriarchal cultural values, the social acceptance of violence has been provided. In the literature review section it has been stated that cultural differences are related to the perception of domestic violence

Primary and secondary infection with Mycobacterium tuberculosis Essay

Primary and secondary infection with Mycobacterium tuberculosis - Essay Example transformation from a less fatal disease to a fatal disease with less chance for survival. So, it is important to go through the histopathological changes taking place in the lung related to primary and secondary infection with Mycobacterium tuberculosis. Primary infection with Mycobacterium tuberculosis mainly affects human respiratory system (lungs). Besides, the main symptoms of this infection are similar to other common diseases and the real problem gets unnoticed. Anderson et al. (2014, p. 1713) state that ‘Since the symptoms and signs of childhood tuberculosis are seen in a range of other conditions, clinical diagnosis is unreliable’. As the initial infection or Primary TB is seen among children, the infection may affect their immunity and may lead to other diseases in general. One can see that vaccination is not effective for this infection because it spreads through air and direct contact with the infected person. So, the best possible treatment for primary infection is to diagnose the same and to provide proper medical treatment. Warner & Mizrahi (2014, p. 1642) state that ‘In the absence of a vaccine to provide long-term protection, control of drug-susceptible tuberculosis is largely dependent on a standa rd 6-month chemotherapy regimen that has been in use for more than three decades’. In addition, proper medical treatment can cure this infection because modern medicine proves to be effective while dealing with the same. From a different angle of view, treatment for primary infection can hinder the rapid spread of secondary infection because. Sterling et al. (2011, p.2156) state that ‘More than 2 billion persons are infected with Mycobacterium tuberculosis, and from this reservoir active tuberculosis will develop in millions of persons in coming decades.’ For instance, medical treatment can hinder the spread of Mycobacterium tuberculosis from person to person and can save millions of people. Nowadays, treatment for this disease is

Equine Rhinopneumonitis (EHV-1) Essay Example | Topics and Well Written Essays - 500 words

Equine Rhinopneumonitis (EHV-1) - Essay Example Respiratory symptoms are the most common manifestation in young horses but the outbreaks reported in many areas are usually due to the neurologic form. Frequent outbreaks of the respiratory form occur in young foals in areas where concentrated populations exist. The disease is highly contagious and spreads by the aerosol route through the inhalation of virus laden respiratory secretions. Horses under three years of age are particularly susceptible and the virus quickly spreads and multiplies in the respiratory epithelium. 2-8days post exposure, symptoms of depression; inappetance, nasal discharge and fever are manifested (www.oie.int). Laboratory examination reveals neutropenia and lymphopenia with serous nasal discharge, pharyngitis, malaise, cough and inflammation of lymph nodes. Foals suffering from EHV1 show diphasic fever patterns (merckvetmanual.com). If complications of secondary bacterial infection don’t occur, the disease is usually followed by complete recovery after 1-2 weeks but causes substantial distress to animals which affect their training and racing schedules. Abortions occur in infected pregnant mares 2-12 weeks after initial exposure to the virus. This usually happens between the 7-11th month of gestation (merckvetmanual.com). Aborted fetuses appear fresh with minimal autolysis unlike abortions with EVA (Equine Viral Arteritis). There is no damage to the reproductive tract of the mares and they usually recoup to attain normal conception ability after recovery. Outbreaks with neurological symptoms result in symptoms which may range from mild incoordination to posterior paralysis with the animals assuming recumbent positions. There is a loss of bladder control and tail function. Paralysis in its severest form can result in quadriplegia with eventual death. It is difficult to make distinction from clinical symptoms between EHV1, Equine Influenza and EVA. Virus isolation from nasopharyngeal swabs,

Medication Errors, Safety, Prevention and Reporting Essay

Medication Errors, Safety, Prevention and Reporting - Essay Example Medication errors that can lead to harmful effects on the patients can be prevented if nurses take the proper responsibilities of safety and reporting. Medication errors, particularly related to nursing, are defined as the errors that might lead to improper use of medication, causing harm to the patients, when the patient is in charge of some healthcare professional or nurses (Medication Errors, 2013). Medication Errors, Safety, Prevention, and Reporting:While medication errors may occur at any place, it has been found that the errors most commonly occur even when patients are in charge of any doctor, in nursing homes, under the case of nurses. It is highly essential and recommended to consult doctors before taking any medication in order to avoid harmful effects or injuries resultant from wrong medications. An example of medication error is intake of a prescription painkiller along with a non-prescription painkiller. In such cases, the dosage exceed the limit that should be taken an d thus cause damage to the livers. Thus safety measures need to be taken in order to avoid such errors in medication. Having a proper communication between the doctor and the nurses is one of the safest ways to clearly understand which drug is being provided to the patients (Medication Errors and Safety, 2010).It has been obtained that such medication errors can be prevented if certain cautious measures are considered. In many cases, the doctor may prescribe a wrong medicine, or the pharmacist may provide with a wrong drug. In such cases the nurses take the role to catch the wrong being taking place and protect the patients from the wrong treatments. However, when nurses make such mistakes themselves, they might have to pay for their mistakes. It can be considered that nurses being humans, mistakes might occur by them as well. Thus it is necessary to take certain steps that can at least minimize such mistakes, particularly when the lives of patients are at cost. For this purpose, th ere are certain rights of medication administration that if followed by the nurses can prevent such errors (Lampert, 2012). These rights include checking with two identifiers to ensure that the right medication is being provided to the intended patients. The names and the dates of birth of the patients should be checked in such cases along with checking the history of the patient. Checking the medication is another step that ensures that the intended medication is only provided and has not been mistaken with any other drug. The nurses should also check the appropriateness of the medication, and also the correctness of the amounts of the medications being offered to the patients (Lampert, 2012). These are some of the medication administration rights that need to be followed effectively by nurses in order to avoid medication errors. Some of the other preventive measures that can avoid medication

Equality, Diversity and inclusion in work with children and young people. Essay Example for Free

Equality, Diversity and inclusion in work with children and young people. Essay 1.1 How does the equality Act 2010 promote equality and diversity? Obtain your schools Equality of opportunity policy. What is its aim? Identify references to action. The Equality Act protects individuals from unfair treatment and promotes a fair more equal society. Equality and diversity is now a ‘limiting judgement’ in Ofsted inspections. This means that if equality measures are not being implemented efficiently, this will restrict the overall inspection grade. As a school, you must not discriminate against a pupil or prospective pupil because of their disability, race, sex, gender reassignment, religion or belief, or sexual orientation. The objectives at Tutshill School are that all children in our school will learn in an environment free from the effects of and without discrimination, and that the working conditions and environment of our staff and volunteers will also be free from discrimination. Tutshill C of E Primary School strives to ensure that the culture and ethos of the school are such that, whatever the heritage and origins of members of the school community, everyone is equally valued and treats one another with respect. Pupils should be provided with the opportunity to experience, understand and celebrate diversity. Tutshill School will adhere to Gloucestershire LEA’s Racial Harassment in Schools – Guidelines and make all new teachers, student teachers and ancillary staff aware of the policy. 1.2 Why is it important to support the rights of all children and young people to participation and equality of access? All children have the right to access all the opportunities which are on offer in the school provision. Each and every pupil has the right to learn and should not be discriminated against for any reason. In order for us to  achieve this we must involve the children and parents in finding out what works well in school and what doesn’t. This should be supported by high quality teaching and learning experience. I believe that involving the children in this process would make the children more confident and feel more valued within school. 1.3 How is cultural diversity valued and promoted in your school? Discuss its importance. Within Tutshill School opportunities are provided for all children to experience others cultures and ethnic backgrounds. This is promoted through literacy lessons. Every term the children I work with have a new topic for example, Greece and The Romans. With each topic they learn about their cultures such as their religion, language and the different foods they eat. The children in year four studied the Romans and did a play for the other children in assembly and also designed a menu for the whole school to try. The Year five class studied Greece and designed and made holiday brochure for display in their class room and also designed a Greek menu for the school to try. This is to ensure that the children understand and value the social and cultural diversity that could be in their own community as well as around the world. Culture can cut across nationalities and faiths and by promoting cultural diversity and the differences of individuals and groups within school will enhance a child ’s learning and promote knowledge and understanding of all pupils. Diverse cultures in schools should be acknowledged and reflected throughout the curriculum. By supporting and encouraging children to understand and accept cultural diversity will also prevent stereotyping and reduce prejudice and discrimination within schools. Most importantly, it will prepare children and young people for numerous changes that will happen in their lives as adults where they will inevitably be involved in mixing with adults of different cultures and backgrounds. Having watched the Teachers’ TV programme ‘Pride and Prejudice’, about Gypsy, Roma and Traveller children, comment on the following. 2.1 What prejudices do these groups face? Gypsy, Roma and Traveller children face many prejudices throughout their lives. They are not considered part of the community that they live in and often come up against racism, stereotyping, discrimination and abuse not only from other children but adults as well. 2.2 What impact does this have on traveller C/YP? The impact that racism, stereotyping and discrimination have on the children is that they fall out of school or are taken out of school at an early age. Majority of traveller children tend to leave school or are taken out of school at the end of primary level as they find the transition into secondary school a difficult one due to other children and teachers bulling them and having little knowledge or understanding of their culture. The remainder of the children do not often make it past year 9. 2.3/2.4 How have schools tackled prejudice to raise attendance and attainment? Schools have tackled these prejudices by increasing other people’s knowledge about these minority groups. For Example: †¢Celebrate their culture. †¢Looking at the history of the travellers. †¢Increasing awareness of their heritage by having day trips to the Romany life centre. †¢Traveller children making a booklet to educate teachers and pupils, about their religion and how and where they live. †¢Showing the pupils a film about travellers about their skills and how they made a living. To raise attendance and attainment schools have been flexible with rules regarding attendance rates and given extra support especially just before SAT’s. The most important thing I feel is that they treated each and every child the same. 3.1 Explain what is meant by ‘inclusion’? Inclusion means to be fully included, to make people feel valued and respected irrespective of ethnicity, gender, disability, culture, age, religion and sexual orientation. It is about giving equal access and opportunities to everyone. 3.2/3.3 Provide 3 or 4 examples of inclusive practices in your classroom/school. During my time at Tutshill School I have witnessed and been part of several inclusive practices. Example 1. Within year 4 we have a student who is Chinese. During the Chinese New-year SL brought in sweets for everyone so we could celebrate the Chinese new-year with her. She then had time to talk to the class about what she did during their celebrations. Example 2. Throughout each classroom and the school there are displays of children’s work. All abilities are displayed, so the children can see and understand that just because their work may not be the neatest or always correct it will still get to be displayed. Example 3. During P.E all children will be included, whether they have a lower ability or any medical issues. The games that they are playing will be adapted if needed to so that every child has the opportunity to participate.

Reliability of Reflotron in Testing of Total Cholesterol

Reliability of Reflotron in Testing of Total Cholesterol Reliability of Reflotron in Testing of total Cholesterol and Urea in Non- centralized Medical Setting Introduction Point-of-care testing (PoCT) has been defined as â€Å"those analytical patient-testing activities provided within the institution, but performed outside the physical facilities of the clinical laboratories (1). There has been a growing interest in point-of-care testing (PoCT) because of its advantages over standard laboratory procedures, it provides timely information to medical teams, facilitating rational, time-critical decisions, and has been demonstrated to improve patient outcomes in critical care settings (2). At least a dozen portable cholesterol and urea testing instruments have been designed for use in community and office settings. These instruments have made mass screenings for these risk factors feasible and thus are now in widespread use for this purpose (3). Dyslipidemia; including both hypercholesterolemia and hypertriglyceridemia represent significant risk factors for the development of peripheral artery diseases and negative health outcomes (4, 5). High blood cholesterol increases the risk of heart disease, is a major modifiable risk factor, and contributes to the leading cause of death in the USA (6,7). Chronic kidney disease (CKD) is now recognized as a major world-wide health problem (8). A method for the estimation of the urea in blood coming from individual organs and for clinical purposes must be efficient when only small quantities of blood can be obtained (9). Aim of work: In Arar city many non- centralized Medical Setting used Reflotron for medical analysis and diagnosis disease. The purpose of this study was to assess the validity of Reflotron in the testing of total cholesterol and urea for screening and diagnosis in Arar city. Methods: Cross sectional study held in Arar city in the period from 1 November 2013 to 10 November 2013, 30 blood sample was taken and measured by Reflotron apparatus and the results was rechecked by Dimension RXI MAX apparatus to compare between the results between 2 methods. Approximately 20ml of blood was collected from each participant, after fasting for 12h, using standardized venipuncture techniques in the antecubital vein in the bend of the elbow. In order to overcome technician error, two drops of blood (30ÃŽ ¼l) were collected immediately from the previously drawn venous sample by drawing blood into the capillary tube from the opening in the top of the venous tube before centrifuging the venous sample, rather than ‘sticking’ the finger. Statistical analysis was done by SPSS 20 and suitable statistical methods were used, p Results: Table (1): Comparison between Reading of Reflotron and Dimension RXI MAX test: Table 1 shows that the mean of urea was 65.22 ±46.3 by Dimension RXI MAX apparatus while it was 63.73 ±41.1 by Reflotron, as regards Total cholesterol mean by Dimension RXI MAX and Reflotron was 150.04 ±38.9 and 167.7 ±40.3 respectively, the difference between the reading of the two apparatuses was not statistically significant in both Urea and cholesterol. Table (2): Mean Percent of change between Reflotron and Dimension RXI MAX test in urea and cholesterol Table 2 shows that the mean percent of change between Reflotron and Dimension RXI MAX test in urea and cholesterol was -0.4% and 12.5% respectively Discussion The Reflotron has been marketed aggressively for use in community screening programs. The marketing has focused heavily on the instrument’s relatively low cost, ease of operation, and accuracy. This strategy has resulted in the widespread use of this instrument in blood cholesterol screenings. The Reflotron has been studied previously using various settings, sample sizes, and methodologies (10). This study compared the same blood sample using dry chemistry by the portable analyzer Reflotron plus and wet chemistry by Dimension RXI MAX apparatus. The MultiCare systems are pocket-sized reflectance photometers, in which the intensity of the color developed from a chromogen reaction being proportional to the concentration of the cholesterol or urea in the blood. The results of the MultiCare method compared with the reference method demonstrated good agreement between the 2 methods, the difference between the reading of the two apparatuses was not statistically significant in both Urea and cholesterol with a mean difference of 12.5% and –0.4% for cholesterol and urea, respectively. The availability of POCT lipid monitors has increased in recent years, any POCT must be validated for bias and imprecision to ensure that appropriate medical decisions and population screenings are made (11-17). The National Cholesterol Education Program (NCEP) in the United States recommended bias goals of 3% and 5% for cholesterol and triglycerides, respectively. Conclusion: The portable analyzer Reflotron provided clinically relevant underestimations of total cholesterol values comparison with Dimension RXI MAX, whereas, urea values urea values satisfied. Consequently, lipid values obtained using the Reflotron may be useful for screening, but the Reflotron should not be used as a diagnostic tool. Urea values useful for screening and diagnosis kidney diseases . References U.S. Department of Health and Human Services, National institutes of Health. Point-of-Care Diagnostic Testing Fact Sheet. Jul 2007. Birkhahn RH, Haines E, Wen W, Reddy L, Briggs WM, Datillo PA (2011). Estimating the clinical impact of bringing a multimarker cardiac panel to the bedside in the ED. Am J Emerg Med, 29(3):304-8. Havas, Stephen; Bishop, Robert; et al Performance of the Reflotron in Massachusetts Model System for blood cholesterol screening program. American journal of public health; Mar 1992;82,3, ProQuist central. Davis, C.L., Harmon, W.E., Himmelfarb, J., Hostetter, T., Powe, N., Smedberg, P., Szczech, L.A. and Aronson, P.S. 2008: World Kidney Day 2008: think globally, speak locally. Journal of the American Society of Nephrology 19, 413–16. Sullivan DR. Screening for cardiovascular disease with cholesterol. Int J Clin Chem 2002;315:49–60. State-specific cholesterol screening trends-United States, 1991–1999. MMWR Morb Mortal Wkly Rep 2000;284: p. 1374–5. Cheng AY, Leiter LA. (2006). Implications of recent clinical trials for the National Cholesterol Education Program Adult Treatment Panel III guidelines. Curr Opin Cardiol 21(4):400–404. Expert Panel on Detection, Evaluation, and Treatment of High Blood Cholesterol in Adults (2001).Executive summary of the Third Report of the National Cholesterol Education Program (NCEP) Expert Panel on Detection, Evaluation, and Treatment of High Blood Cholesterol in Adults (Adult Treatment Panel III). JAMA 285:2486–2497. Volles DF, McKenney JM, Miller WG, Ruffen D, Zhang D. Ana- lytic and clinical performance of two compact cholesterol-testing devices. Pharmacotherapy 1998;18:184–92. Havas S, Bishop R, Koumjian L, Reisman J, Wozenski S.Performance of the Reflotron in Massachusetts’ model system for blood cholesterol measurement. Am J Public Health 1992;82:458–61. Shephard MD, Mazzachi BC, Shephard AK. Comparative perfor- mance of two point-of-care analysers for lipid testing. Clin Lab 2007;53:561–6. Stein JH, Carlsson CM, Papcke-Benson K, Einerson JA, McBride PE, Wiebe DA. 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Marbury v Madison Trial :: essays papers

Marbury v Madison Trial Marbury v. Madison The issue before the Supreme Court was the question of the court’s own constitutional authority, and to decide whether or not to issue the writ and if this would make the court seem weak. The facts of the case that were presented in the court was that this particular case was, in fact, being thrown before the Supreme court, and there was an argument as to whether or no the court real had the jurisdiction to decide this case at all. The result of this case was that the Supreme Court decided to entitle Marbury his court order. It was the first time the Court openly declared an act of Congress unconstitutional. The Court ruled that Congress exceeded its power in the Judiciary Act of 1789 and it established its power to review acts of Congress and declare invalid those it found in conflict with the Constitution. I actually think that the framers of the constitution would have consented to the idea of the Court to have this power of Judicial Review, because it works out quite well for the system of checks and balances because without it Congress would almost have too much power and I am sure the framers wouldn’t have accepted that. If the decision had not have validated the idea that the Supreme court had the power of Judicial Review, then Americans would have been a little concerned about the competency of the Court and would have thought that it was acting outside it’s jurisdiction. Justice Marshall stated that the power to decide this case did not come from the constitution, but from an act of Congress. The Supreme Court further more had original powers that extended beyond the constitution, so, in this case, it had the right to pass judgment.

Montgomery, Copley and Associates’ Leadership Model (Case 10.3) Essay

Betty Ford entered the role of First Lady in 1978 and quickly built a reputation based on openness and honesty. Her public persona was supported in large part by a transparent approach to her individual beliefs and personal circumstances. During her time in the White House, Mrs. Ford actively lobbied for the passage of the Equal Rights Amendment and worked to raise breast cancer awareness after being diagnosed with the disease within the first month of taking on her new role. A year after President Ford exited the White House, Mrs. Ford began a public battle against a 14 year addiction to painkillers which were used to ease the pain from arthritis as well as a pinched nerve and chronic neck spasms. While in a rehabilitation program at the Long Beach Naval Hospital, Mrs. Ford openly acknowledged and confronted a secondary addiction to alcohol. In 1982, Mrs. Ford opened the Betty Ford Center in an effort to assist addicts much like her self and their families in the recovery process. F urther activism related to addiction recovery earned Mrs. Ford the Presidential Medal of Freedom and the Congressional Medal of Honor. This paper will discuss Mrs. Ford’s leadership position in the public eye and will provide an analysis of her chosen leadership style in relation to Montgomery, Copley and Associates’ Leadership Model. The paper will then identify a personal leadership experience in which I utilized elements of the Leadership Model to reach a positive outcome in a major life decision. Leadership Model Montgomery, Copley and Associates’ Leadership Model (see appendix) represents a leadership style that is centered on leading with heart. In this regard, at the core of the decision making process are the ethical principles, moral philos... ... on internal and external inspirations such as those depicted in Montgomery, Copley and Associates’ Leadership Model, they are able to make a difference in staff and the organization alike. Moreover, much like Mrs. Ford, they are able to develop a leadership approach which resonates with followers and contributes to their success. Works Cited Bandsuch, M., Pate, L., & Thies, J. (2008). Building stakeholder trust in business: An examination of principle-centered leadership and organizational transparency in corporate governance. Business and Society Review, 113(1), 99-127. Higgs, M., & Rowland, D. (2010). Emperors with clothes on: The role of self-awareness in developing effective change leadership. Journal of Change Management, 10(4), 369-385. Northouse, P. G. (2010). Leadership theory and practice (5th ed.). Thousand Oaks, CA: SAGE Publications, Inc.

Moral Actions Essay -- Philosophy Essays

Moral Actions Honesty and deceit. Compassion and Neglect. Benevolence and malevolence. All these represent the extremes in the spectrum of morality. From the general societal viewpoint, the former represents the attitudes which should be admired, rewarded and emulated, while the latter represents the attitudes which should be abhorred, punished and discouraged. Now philosophers, not being satisfied with leaving things well enough alone, endeavour to discover why this is so. Why do we admire acts of kindness? Why do we loathe acts of malice? It is generally thought that the crux of this question of morality has to do with the magnitude of selfishness accounted for in the acts and thoughts of individuals. If we can think of selfishness as an empirical property, honesty, compassion, and benevolence are acts and attitudes that involve much less selfishness than their moral opposites. This realization, of course, does not answer the question we are considering, it merely pushes it back one metaphysical level. So the revised question should be this: When is selfishness morally acceptable, and when is it not? Nietzsche, in proposing that selfishness is, in a sense, completely free of moral blame at all, comes to a conclusion that is completely opposite to the rest of the philosophers that we have studied. We shall see that Nietzsche is probably on the right track, and that selfishness is a faulty gauge of the morality of an action, and that morality is simply an illusory concept created by the individuals of society to prevent harm to themselves. We have all seen it before. The African savanna. A cheetah. A pack of grazing gazelles. The cheetah stealthily approaches toward the pack of grazing gazelles. N... ... of when selfish acts are morally permissible, we have first established that all sane actions are selfish in origin, and therefore, selfishness cannot be used as a measurement of morality. Secondly, the standard of morals which we use to gauge themorality of an action is based on our own selfish desire for personal power. As established by Nietzsche, actions done in the pursuit of personal power are natural, and therefore, from our own viewpoint, these actions are never objectionable. It is only when seen from another's perspective that these actions can be seen to be despicable because it threatens their personal pursuit for power. Therefore, the actions that others find objectionable are the actions performed by us that do not involve stealing personal power away from another. In this case, there is no definite set of morals that one can measure their actions to.

Management a Factor of Production and Also an Economic Resources Essay

Management can be defined in various ways. In the words of Pride et al, management is the process of coordinating the resources of the organization to achieve the primary goals of the organization. It is also defined as the organization and coordination of the activities of an enterprise in accordance with certain policies and in achievement of defined objectives. Taylor defined management as knowing exactly what men do, and the seeing that they do it in the best and cheapest way. Today, however, management is obviously a much more complex problem than the above definition portrays. Griffins(1996) defines it as the process of planning, organizing, leading and controlling an organization’s human financial, physical and information resources to achieve organizational goals in an efficient and effective manner. Management is a dynamic process of getting things done with and through the co-operative effort of others. It involves utilizing the various resources of an organization a nd combining them in such a way that the organization’s goals are attained. Effective management is crucial to an organization’s overall success. Individuals who are responsible for helping organizations achieve their goals are designated MANAGERS. A MANAGER is someone whose primary activities are of the management process. Specifically, a manager is someone who plans, organize, leads and control human, financial, and physical and information resources (Griffin 1996). In order words, he or she is responsible for allocating human and material resources and directing the operations of an organization. Thus, managers are fully responsible for the realization of results through the concerted efforts of other people. Today’s managers face complex, difficult and exciting quality of work life, increased diversity of the workplace, more social and ethical responsibilities, environmental protection and other legal requirements. They plan for the future, explore avenues of motivating employees and strive to increase their company’s overall efficie ncy, effectiveness and productivity. The managerial function is one of the approaches to understanding the dynamic and complex process called management. The managerial functions are general administrative duties that need to be carried out in virtually all productive organization. The most popular approach has been to describe what managers do, which is considered the functional view. It specifies the management process as a sequence of logical and rational steps. The manager’s functions are interrelated and are often performed simultaneously to achieve desired objectives. Fayol (1949) identified five of these functions as: planning, organization, command, coordination and control. Over the years, Fayol’s list of five managerial functions has been updated and expanded by management scholars to include decision- making, staffing, communication, leading and motivating. These functions are briefly explained as follows: a.Planning: This is a dynamic process of deciding today what actions should be taken at sometime in the future and how best to tackle them. Developing a strategy for guiding an organization to a desired posi tion at a given time in the future is referred to as STRATEGIC PLANNING. Planning helps maintain managerial effectiveness by guiding future activities b.Organizing: Once a workable plan has been established or developed, the next phase is to arrange and allocate work, authority and resources among an organization’s members in order to achieve the organization’s goals. Other basic concepts of organizing include departmentalization, chain of command, division of labour, spans of control, coordination and specialization. Proper organizing helps ensure the efficient utilization of human resources. c.Leading: The leading function involves directing, influencing and motivating employees to perform assigned tasks. Managers try to create the atmosphere and peaceful organizational climate, inspire their subordinates by serving as role models and adapt their management style to the demands of the situation. d.Decision-making: Decision making involves choosing from among alternative courses of action. It connects the organization’s present circumstances to actions that will move the organization into the future. Past expe riences plays a major role in determining the choices that managers take. e.Staffing: This is an integral part of the management process. It includes human resources planning, recruitment, selection, orientation/socialization, training and development, performance appraisal and compensation. It is believed that organizations are as good as the people in them. f.Motivating: The term motivation refers to the psychological process that gives behavior purpose and direction. Through motivation, managers try to get people to willingly channel their efforts towards the attainment of organizational goals. g.Communicating: This is the transfer of information and understanding from one individual to another by means of meaningful symbols. It is a process that requires both a sender –who initiates the process and a receiver-who completes the communication link. Managers use the communication process to carry out their functions and roles. For instance, no decision can be implemented until the managers effectively communicate it to the relevant individuals. h.Controlling: The final phase of management process. It involves the following key elements: establishing standards of performance, measuring current performance, comparing this performance to the established standards and taking corrective actions if deviations are detected. The controlling function helps keep the organization on track. Having discussed and defined management and its functions, we look at management as a factor of production. Production is the action of manufacturing, growing, extracting things especially in large quantities. In economics, production means creation or an addition of utility. While factors of production means inputs and finished goods means output. Output depends upon input. Input is the starting point and output is the end point of the production process. The input – output relationship is called production function. Factors of production (or productive inputs or resources) are any commodities or service used to produce goods and services. Factors of production may also refer specifically to the primary factors which are including land, labour (the ability to work) and capital goods applied to production. The primary factors facilitate production but neither become part of the product (as with raw materials) nor become significantly transformed by the production process (as fuel used to power machinery). The requirements or rather the factors of production are usually classified as the following: a.Land: Land is the natural resources available for production. It includes the natural resources within the land such as mineral deposits like coal and iron-ore. Some nations are endowed with natural resources and exploit this by specializing in extraction and production of these resources. For example: the development of the North Sea oil and gas. This is an important factor of production as modern factories extend on one level and require space for storage and parking. The returns or payments to land are called RENT. Land is not only the site of production but also natural above or below the soil. b.Labour: This is the human effort, whether manual or mental that contributes to production. This also includes all human resources; it may be skilled, semi-skilled or unskilled. Local labour markets vary in size and nature of the pool of labour. Cheap, unskilled and semi-skilled labour may be an important location factor for multinational companies while skilled labour is significant in high technology industries. For example, most products are manufactured in China because they offer cheap labour. Industries may be capital-or-labour intensive. Not all labour is of the same quality. Some workers are more productive than others because of the education, training and experience they have received. The reward or payments for labour is called WAGES. c.Capital: To an economist, capital has several meanings – including the finance raised to operate a business. But normally the term capital means investment in goods that can produce other goods in the future. This is also denoted as machinery or tools which are used in combination with labour for the purpose of making goods. It covers all man- made aids to future production. There can be fixed or circulating capital. The former relates to goods such as buildings or machinery while the latter refers to the stock of goods a firm has ready for use in the future, raw materials and components. Capital is the only factor of production which itself is created in the production process. Increases to the capital stock of a nation are called investment. Investment is important if the economy is to achieve economic growth in the long run. INTEREST is the returns for capital. d. Entrepreneurship: This is sometimes referred to as Management. Entrepreneurs are people who organize other productive resources to make goods and services. Some economists regard entrepreneurs as a specialist form of labour input. Others believe that they deserve recognition as a separate factor of production in their own right. The success or failure of a business often depends critically on the quality of entrepreneurship. Entrepreneurship can also be referred to as the managerial, innovative and risk taking qualities which an individual displays when combining the other factors of production in order to generate output. Management skills are a vital factor of labour and production under the heading of entrepreneurship. Management is often included as a factor of production along with machines, materials and money. According to the management guru Peter Drucker (1909 – 2005), the basic task of management is of two folds: marketing and innovation. Innovation in the sense of creation of new products, ideas or services and marketing in the sense that management not only combines the available resources and other factors of production in the most suitable techniques of production in order to produce goods and services but it also ensures that these goods and services get to their final consumers in a perfect shape thereby maximizing profit which is the returns for entrepreneurship. Quite often the term management is used to refer to both the persons who occupy managerial positions as well as activities which managers perform. Management as a discipline consist of the interlocking of functions of formulating corporate policy and organizing, planning, controlling and directing an organization’s resources to achieve the policy’s objectives. Management can be said to be the chief or main factor of production because it controls and directs the other factors of production through various ways: land- it is management that decides the best and most suitable site for production and it also knows and organizes for the expansion of the industry’s production site if need be. Management also sources for capital or funds to run a business, it also sources for raw materials and machines needed for the effective production of goods and services. Management also influences the human behavior which is essential factor of production. Every worker is individually different from the other workers as regards to his ability, knowledge, skills, socio-economic status, attitudes and ideologies. Management is concerned with the integration of individual efforts and how to decentralize them towards achieving the desired goal or result. Most workers tend to perform better when they are being supervised; this supervision is also carried out by management or manager. Finally, having enumerated the role of management in the production process, you will strongly believe the assertion that management is a factor of production and also plays a vital role in an organization. In fact, without management, there will be no production and organization. Management is the chief head of all the factors of production because it is the only factor that assembles and integrates the other factors of production MANAGEMENT AS AN ECONOMIC RESOURCE Economic resources can be defined as the commodities that include goods, services, properties, merchandises and supplies that produce and generate income in the country. These are the assets (things of value) which an economy or business may have available to supply and produce goods and services to meet the ever changing needs and wants of individuals (as in the case of business) and society (in the case of society as a whole) Economic resources are scarce relative to the infinite needs and wants of people and businesses operating in the economy. It is important to use these resources efficiently in order to maximize the output that can be produced from them. According to an economist, management is one of the factors of production, the other factors of production being land, labour, and capital. In a small enterprise, the owner may act as the manager. But in large corporations, there is a divorce between ownership and management. Management is the most active factor of production b ecause it assembles the other factors. The efficient use of land and capital depends upon labour which is in turn governed by management. Management coordinates the other Ms (manpower, methods, markets, materials, machinery and money) of an organization and therefore, it occupies a unique place among the productive factors as can be seen. The efficiency of management factor can be improved through training and development of executives. The importance of management increases with the tempo of industrialization. The economic and social development of mankind since the 2nd world war has occurred as a result of systematic and purposeful work on developing managers. The directors and managers have the power and responsibility to make decisions to manage enterprise. The size of management can range from one person in a small organization to hundreds or thousands of managers in multinational companies. In large organizations, the board of directors formulates the policy which is then implemented by the chief executive officers. Some business analyst and financiers accord the highest importance to the quality and experience of the managers in evaluating an organizations current and future worth. As an economic factor of resources, management makes a productive enterprise out of physical and human resources. Efficient management is the most important input in the success of an organization. The inputs of manpower, materials, machinery and money do not by themselves ensure growth; they become productive through the catalyst of management. Finally, having defined management and discussed management and also economic resources, it is obvious that management is a multipurpose organ that manages a business and manages managers and manages worker and work. Without management, there will be no organization and vice versa. Entrepreneur should ensure that the management team in their organization is effective and efficient in carrying out their duties as managers. The entrepreneur can also engage the management team in on the job training, seminars and other forms of training in order to improve their knowledge and at the long run improve the company productivity. The success and failure of a business often depends on the quality of the management team.

Michael Henchard’s life is a series Essay

Michael Henchard’s life is a series of terrible disasters, which leads to self destruction. However, deciding whether Michael Henchard is responsible for his own downfall and to what extent is something which needs a lot of deliberation before getting an answer. There are different factors which need to be looked at before deciding this, such as whether it was Henchard’s fault, or whether he could have stopped the disaster from happening. The only way to determine whether or not Henchard is totally responsible for his own downfall is to look at each disaster which occurs in the novel and then see whether he could have prevented it or not. Starting directly from the beginning, the novel begins with Michael Henchard travelling with his wife and daughter and then stopping at a furmity tent for some food. Michael straight away decided that he wanted some rum in his furmity. â€Å"He winked to her, and passed up his basin in reply to her nod; when she took a bottle from under the table, slily measured out a quantity of its contents, and tipped the same into the man’s furmity. The liquor poured in was rum. † He soon got drunk after several helpings of it and when his wife tried to quieten him a little. He then began to ramble about how better off he would be without her. â€Å"I married at eighteen, like the fool that I was; and this is the consequence o’t. † It is clear to the audience that Henchard is a rude and careless character. Henchard’s attitude and behaviour is influenced by alcohol, and it appears to the audience that his wife, Susan is aware of this. â€Å"†¦ his wife, who seemed accustomed to such remarks, acted as if she did not hear them†¦ † The scene is set for a foreboding novel when Hardy expresses his feelings about nature and mankind in the first part of the novel. He compares nature and mankind. â€Å"In contrast with the harshness of the act just ended within the tent was the sight of several horses crossing necks and rubbing each other lovingly, as they waited in patience to be harnessed†¦ † After Michael spending his evening drinking rum, he began auctioning his wife to anybody who would buy her. A sailor offered Michael Henchard 5 guineas for both hi wife and daughter. Michael would not sell them for any less. Susan gave Henchard one last chance to say he didn’t mean it before she left with the sailor as it wasn’t a joke no more. â€Å"A joke? Of course it is not a joke! † Shouted her husband. With this his wife and daughter left with the successful bidder. Michael Henchard losing his wife and child was the first disaster. This disaster was without a doubt Michael’s fault. He had decided to have rum with his furmity, even though he had had it before, knowing that he makes him drunk, and he knew he had tried to sell his wife before. He should have known not to have too much, if any liquor, and because he chose to do so in the knowledge that he has a bit of a drinking problem, this makes the whole disaster hid fault. I do not think that any blame can be passed onto his wife. Susan felt the contempt that Michael had for her. Henchard shows he has integrity once sober, when he later regrets selling his wife and daughter and goes to search for her. â€Å"Well I must walk about till I find her†¦ † This shows a positive side to Henchard, for taking the time to recover the mistake he made. He also made an oath not to drink for 21 years, due to his hideous behaviour the previous night. In contrast to this, he later blames Susan for his atrocious attitude and behaviour and appears very angry at her. â€Å"†¦ seize her, why didn’t she know better than being me into this disgrace! † He roared out. † In the next part of the novel, Susan finds Henchard as a successful businessman as mayor of a small town called Castorbridge. â€Å"Mr. Henchard- now habited no longer as a great personage, but as a thriving business man. † Henchard has worked hard and had a lot of determination to get to where he is now. He needs to continue being successful and hard working in order to prevent his own downfall, as Henchard has much more to lose now. Henchard meets a Scottish man called Donald Farfrae by accident but takes a liking to him and employs him in order to increase his wealth. Farfrae has inventive machines which are useful to trade. â€Å"†¦ it is true that I am in the corn trade†¦ I have some inventions useful to the trade†¦ † Farfrae appears to be a helpful, kind, gentleman, who is willing to help and is a good citizen. Hardy describes how the town of Castorbridge have already taken a liking to Farfrae. The audience can view Henchard’s jealousy of Farfrae. â€Å"By this time he had completely taken possession of the hearts of the Three Mariner’s inmates. † After 19 years ‘Henchard’s daughter’, Elizabeth-Jane returns with a message from his wife Susan. Henchard is over-whelmed to see EJ again. He shows her around his beautiful home and makes her feel very welcome. He is highly surprised to hear that his wife whom he had sold many years ago remains alive. â€Å"Oh— Susan is— still alive? † He asked with difficulty. By Hardy expressing how Henchard speaks about Susan reflects his true feelings for her. Henchard doesn’t necessarily love Susan still, but he does show contempt for her towards EJ. Henchard informs Farfrae of his disastrous past when he sold his wife and child EJ. â€Å"Well, I lost my wife nineteen years ago or so -by my own fault†¦ † By Henchard admitting to doing something wrong shows he has integrity again. By Henchard being completely honest with his business partner, the audience see the positive side to him come out again. Henchard’s downfall continues from his relationship with Farfrae. Hardy describes the liking Henchard has for Farfrae. This is used to make Henchard’s downfall look bigger than if Henchard wasn’t so involved and close to Farfrae. Henchard and Susan are not lovers anymore and Susan meets him at the ‘ring’, an amphitheatre near Castorbridge which Hardy describes as,†Ã¢â‚¬ ¦ seldom had place in the amphitheatre, that of happy lovers. † Even though Susan and Henchard are not close anymore, Henchard shows sensitivity towards Susan and begins their conversation in a peculiar way. â€Å"I don’t drink anymore. † This is Henchard wanting to prove a point to Susan that he regrets what he did, by telling her that he now feels responsible for his actions shows a positive side to Henchard. Susan and EJ see a lot more of Henchard and after a while EJ becomes closer to Michael and spends more time with him than she does her mother. As the bond grows between the two, Henchard requests for EJ’s name to be changed to Miss. Henchard in its place of Miss. Newson. â€Å"Now, Susan, I want to have her called Miss. Henchard- not Miss. Newson†¦ it is her legal name-so it may as well be made her usual name- I don’t like t’other name at all for my own flesh and blood†¦. She won’t object. † â€Å"No. O no. But-† â€Å"Well, then, I shall do it,† said he, peremptorily. The audience see a stubborn and self-centred side to Michael here. In contrast to this the audience can also see how much Henchard wants EJ to become part of his family again by name. This again shows that he is sorry for what he done. Michael seems rather pushy towards Susan. Susan is slightly hesitant about the whole situation. Taking a situation like this upon himself, without his wife actually agreeing is very selfish of Henchard. The audience notices Susan’s hesitance and begin to sense an explanation for this. Hardy includes another character Abel Whittle in order to illustrate the variation in character between Henchard and Farfrae. Abel is employed by Henchard and when Abel is late Henchard uses an insensitive approach on Whittle. Quite the reverse to this Farfrae shows a more kind and gentle approach towards him. This sparks jealousy of Henchard on Farfrae. A sense of disruption in their relationship occurs and the audience can see the beginning of Henchard’s downfall. Henchard also becomes jealous of Farfrae when he begins to bond with EJ. Henchard doesn’t want to run the risk of losing EJ therefore dispenses with Farfrae. â€Å"Mr. Farfrae’s time as my manager is drawing to a close- isn’t it Farfrae? † He did this because he loves EJ, but he also wants to keep his good name and does not wish for Farfrae to take over everything. Hardy is clever, in the way he creates the characters Henchard and Farfrae. He makes Henchard’s character the complete opposite to that of Farfrae. This gives the audience a great understanding and knowledge of each character; therefore they’re able to predict what will occur after each turning point to each character. Henchard realises he is in yet another disaster. Michael had not too long before his wife and daughter had found him, spent the night with a woman called Lucetta. He had then promised to marry her so she can keep her virtue. He did this thinking that Susan and EJ had died. This of course means he cannot marry Lucetta. Susan becomes to unwell to leave her bed, therefore Henchard and EJ are expected to look after her. In the mean time Lucetta tells Henchard she wants her letters back, and that she wishes to meet him at the antelope hotel. â€Å"†¦ I shall be in the coach, which changes horses at the antelope hotel at half past five on Wednesday evening; I shall be wearing a Paisley shawl with a red centre, and this may be easily found. I should prefer this plan of receiving them to having them send. – I remain still, yours ever. ‘LUCETTA’ â€Å". Hardy includes a lot of specific description in Lucetta’s letter, which shows a strong character to Lucetta. Thomas Hardy has a strong point of putting across the personalities of characters to the audience. Michael is in a bit of a tricky situation here, with Susan too ill to get out of bed, and Lucetta requesting to see him. Henchard has put himself in this mess in the first place, by assuming that Susan and EJ were dead. On the other hand Henchard shows positive again by being honest with Lucetta, informing her of the unexpected arrival of his ‘who he thought was dead’ wife and child. When the traumatic death of Mrs. Henchard occurs, the lonely sad life of Michael Henchard appears. The only person he now cares about and has got left is Elizabeth Jane. EJ has lost her mother and Henchard wants EJ to know who her father is. EJ is originally shocked at what she has just heard but then settles nicely and begins called him dad. The next catastrophe which happens, Henchard walks straight into himself. Susan left a letter in an envelope for Henchard stating â€Å"Not to be opened until the wedding of EJ†. The audience immediately know that Henchard will open the letter by the anxious character which Hardy has created. EJ isn’t really Henchard’s daughter. Henchard feels that fate is against him and he begins to feel separated from EJ. Without Henchard’s eagerness and self-concerned attitude towards everything, Henchard would be able to continue his happy life with his daughter, oblivious to the fact that she isn’t his own. Hardy’s efforts to put across the personality of Michael Henchard at the beginning of the novel are very successful. Throughout the novel Henchard’s downfall has just increased by the day. The language used at the beginning of the novel is exceptionally descriptive. First impressions of Henchard are positive from reading the first page. The negative side begins to show when he reaches the furmity tent. By chapter 31 Hardy shows that Henchard has sunk socially and financially. He has to go and live with Joshua Jopp and refuses to see anyone. â€Å"Socially he had received a startling fillip downwards; and, having already lost commercial buoyancy from rash transactions, the velocity of his descent in both aspects became accelerated every hour. † Farfrae and EJ decide to get married. Henchard shows integrity by attending but EJ just can’t forgive Henchard for what he did and walks away form him. He bought a goldfinch as a wedding present, which Hardy uses as a symbol of Henchard’s life. Some people may have different opinions on why Henchard went downhill. Some people may put it down to fate. Others may think that Henchard is entirely responsible for all that happened. Hardy leaves this decision quite widely open. Henchard’s character has an extreme effect on other people and how their lives are lived, especially EJ’s.

Need for Accounting Standards Essay

Critically evaluate the need for accounting standards and the need for a set of principles on which they are based. Accounting Standards Accounting standards contain a set of rules and governing practices for the treatment of all financial transactions. The main objective of accounting standards is to establish recognition, measurement, presentation and disclosure requirements dealing with financial transactions and key events which are important in the financial statements of companies. These financial statements give end-users important information, as well as an in depth understanding about an organization’s performance, position and cash flow. Some examples of users of financial statements include potential investors, employees, suppliers and government agencies. As such, accounting standards provide the basic framework for financial statements to be presented in a fair and credible manner, such that it reflects the true overview of the financial status of an organization. These standards also help to present financial statements in a standardized and coherent manner, so that end-users worldwide are able to extract information and make decisions based on them. Advantages of Accounting Standards One advantage of having accounting standards is that it helps to ease the understanding of financial statements. What this means is that with accounting standards, financial statements reflect the financial position and status of an organization in a clear and coherent manner. With the need to publish financial statements in accordance to accounting standards, it also improves the credibility and reliability of the information present in the financial statements. End users, such as potential investors, top management and stakeholders, are able to make more informed decisions with greater confidence based on the information extracted. Accounting standards also provides guidance for accountants in their line of work. When financial reporting issues arise, accountants may refer to published accounting standards to determine how to publish an event. Some examples of these issues include new accounting transactions and new actions incorporated by an organization. Since accounting standards serve both as a reference and a guideline to accountants, this reiterates the transparency, reliability and credibility of financial statements when they are published based on a common accounting framework. Disadvantages of Accounting Standards A disadvantage of using accounting standards is in its inflexibility. For example, an accountant working in an organization which complies with accounting standards might find himself having a hard time in his line of work. This is because he has to make the organization’s unique experience fit into the guidelines laid out in published accounting standards. Another disadvantage of accounting standards is in its cost to comply with the standard. When a company decides to comply with the new standard, it must first consider the requirements of the standard, and what actions the company must take to implement the standard and the cost to do so. In many cases, this proves to be very costly as implementing and complying with a new standard would require system upgrades and employee training. Principle-based Standards Principle-based standards (PBS) is a framework of generally accepted accounting principles (GAAP) which accountants use for financial reporting. Some examples of the guidelines found in PBS include regularity, consistency, sincerity, prudence, continuity, periodicity and good faith. In PBS, an accountant follows these simple key objectives which help to ensure good reporting. The rules and guidelines set out in PBS only serves as reference and guide the accountant when he is doing his financial reporting. Advantages * Flexible, its broad guidelines allows it to be used in various circumstances * Allows companies to produce financial report using a method that best suit them Disadvantage * Lack of guidelines could lead to variation in financial reporting, making it difficult in terms of comparability Rules-based Standards Rule-based standard (RBS) refers to a list of detailed rules that must be followed when preparing financial statements. The list of rules serves as a checklist when accountants prepare financial statements at the end of a company’s fiscal year. This approach is more favoured by accountants because in preparing the financial reports by following the RBS checklist, it reduces the possibility of being brought to court if their judgements of financial statements are found to be incorrect. Advantages * Having a defined list of rules in preparing financial statement allows standardization, improving consistency which allows comparability between different companies * Easier to audit for compliance purposes Disadvantage * Having to follow a detailed set of rules results in rigidity, each transaction is accounted with respect to each rule. * Accountants have to comply to the rules set forth in RBS or face penalties for non-compliance. Conclusion In conclusion, there is a necessity for accounting standards when companies prepare their financial reports. Financial statements prepared based on accepted accounting standards not only gives users a detailed overview of the financial position of a company, but also assures users that the information they had obtained is reliable, credible and transparent. Question 2 The International Accounting Standards Board’s Framework for the Preparation and Presentation of Financial Statements requires financial statements to be prepared on the basis that they comply with certain accounting concepts, underlying assumptions and (qualitative) characteristics. Five of these are: Matching/accruals, substance over form, prudence, comparability and materiality. Briefly explain the mean of each of the above concepts/assumptions. IASB Framework The International Accounting Standards Board (IASB) framework is drawn up and used in preparing and presenting financial statements. The framework was drawn up and approved in April 1989 and published in July 1989. It was adopted by the IASB in April 2001 and later in September 2010; the Conceptual Framework for Financial Reporting 2010 was approved by the ISAB. (Deloitte, 2012) The purpose of the framework is to lay down guidelines to help ISAB shape the preparation and presentation of financial statements for end users. The IASB Framework acts as a guideline to the Board in establishing future frameworks and as well as a guide to solving accounting issues that are not addressed directly in an International Accounting Standard or International Financial Reporting Standard or Interpretation. The scope of the framework includes the objective of financial report, the qualitative characteristic of useful financial information, the elements of financial statements and the measurement of the elements of financial statements. The focus would be on five of the many qualitative characteristics present in the IASB Framework. The five qualitative characteristics, namely matching/accruals, substances over form, prudence, comparability and materiality would be further discussed in detail as follows: Matching/Accruals Concept Accruals concept is an accounting method that measures the performance and position of a company by journaling economic events regardless of when cash transactions occur. According to this concept, the revenues and expenses are recognized when they are earned or incurred and not when actual money is received or paid. The matching concept is an extension of the accruals concept, whereby revenue earned by the company and the expenses incurred by a company to earn that revenue has to be accounted in the same accounting period. For example, a business records its utility bills as soon as it receives them and not when they are paid, because the service has already been used. The company ignores the date when the payment will be made. Substance over Form Substance over form is the concept that the information shown in the financial statements and accompanying disclosures of a business should reflect the underlying realities of accounting transactions, rather than the legal form in which they appear. This would result in a true view of the affairs of the entity to be presented. Substance over form is critical for reliable financial reporting, particularly in cases of revenue recognition, sales and purchase agreements. For example, a lease might not transfer ownership to the leasee but the leasee has to record the leased items as an asset if it intends to use it for major portion of its useful life or where the present value of lease payment is fairly equal to the fair value of the asset, etc. Although legally the leasee is not the owner, so the leased item is not his asset, but from the perspective of the underlying economics the leasee is entitled to the benefits embedded in the use of the item and hence it has to be recorded as an a sset. Prudence Concept The prudence concept, also known as the concept of conservatism, refers to be cautious when it comes to the recording of business transactions. It is stated that under the prudence concept, the amount of revenues recorded should not be overestimated; neither should the amount of expenses be underestimated. One should be conservative in recording the amount of assets, and not underestimate liabilities. (Steven Bragg, 2011) In terms of profit and loss, anticipated profits cannot be recorded down as profits until they materialize. Some examples of exercising prudence is when company’s inventory should be valued ‘at cost or market price, which is less’, and a provision should set up for an allowance for doubtful accounts. Comparability Concept Comparability is one of the key qualities which accounting information must possess. Accounting information is comparable when accounting standards and policies are applied consistently from one period to another and from one region to another. The characteristic of comparability of financial statements is important because it allows us to compare a set of financial statements with those of prior periods and those of other companies. Financial statements of one entity must also be consistent with other entities within the same line of business. This should aid users in analyzing the performance and position of one company relative to the industry standards. It is therefore necessary for entities to adopt accounting policies that best reflect the existing industry practice. For example, a company which sells mobiles phones values its inventory based on First In First Out (FIFO) method previously, it must continue to do so in the future so as to preserve consistency in the reported inventory balance. A switch to other methods may cause a shift in the value in the inventory, which results in lack of basis of comparability. Materiality Concept It is stated that information is material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements (IASB Framework) Materiality therefore relates to the significance of transactions, balances and errors contained in the financial statements. Materiality defines the threshold or cutoff point after which financial information becomes relevant to the decision making needs of the users. Information contained in the financial statements must therefore be complete in all material respects in order for them to present a true and fair view of the affairs of the entity. For example, the government of the country in which a company operates in working on a new legislation which would seriously impair the company’s operations in future. Although there are no figures involved, but the implication on the company would be so great that it would be material for this information to be made known to parties it may concern. References IASB Framework, 2012, http://www.ifrs.org/current-projects/iasb-projects/conceptual-framework/Pages/Conceptual-Framework-Summary.aspx (Cited 23 December 2012) Deloitte IAS Plus, History of IASB Framework, http://www.iasplus.com/en/standards/standard4 (Cited 23 December 2012) Steven Bragg, 13 March 2011, What is the prudence concept in accounting, http://www.accountingtools.com/questions-and-answers/what-is-the-prudence-concept-in-accounting.html (Cited 23 December 2012)

Little Miss Sunshine Movie Essay

Little Miss Sunshine In the film, â€Å"Little Miss Sunshine† an extraordinary family explores many obstacles that troubles their way to their journey to Olive's (daughter) beauty pageant. Along the way the family learns to love, care and support each other. Little Miss Sunshine illustrated that love can be expressed through different forms. Firstly, the movie illustrated how the value of family is very important. The family uses everyone's strengths to support each other. During the movie, many challenges such as the unreliable VW bus and sneaking grandpa out of the hospital required the whole family to work together to accomplish a common goal.The Hoover family valued the family as a whole and would not leave anyone behind. An example is when they left Olive at the gas station and then came back to pick her up. Even though, Sheryl and Richard may have had some arguments,sometimes arguments can be used to strengthen a relationship. In Little Miss Sunshine, grandpa may seem fo ul-mouthed ,grouchy and rude but he still exhibits a caring side. When his son Richard is at the point of bankruptcy, grandpa goes to the front of the van to give Richard his support. Grandpa says a few words of encouragement and sincerely looks him in the eye.I believe that even though every family may encounter many problems, we grow stronger because of the bonds we make. I believe that the Hoover family valued their family by providing unconditional love and support, not leaving anyone behind and when Richard chose to trust Olive, when she said she'll win the pageant. Secondly, in Little Miss Sunshine the family provides many functions for one another. One of the functions they provide for one another is support. An example is, when Olive was about to perform her dance.When she was just about to go on stage both Dwain and Richard tried to stop Olive because they were afraid she was not good enough against the other girls. However, Sheryl( mother) argued that if Olive wanted to pe rform on stage,it was up to her and was ultimately her decision whether to perform or not. In the end, Olive decided to perform and made a fool out of herself, However her whole family came up on stage to support her. At that moment, the family did not care about anything else, except for Olive's happiness. Thirdly, in the movie the family provided love as another function for one another.An example is when Dwain realized that he might be colorblind when Olive tested his color vision. Dwain was mad, frustrated and out of control because his dream of becoming a fighter pilot was not possible now. In order to become a fighter pilot, Dwain needed good vision, including color vision. Dwain started kicking the van and soon the whole family gave Dwain some time to settle down. After a few minutes, Olive came over to offer her support (hugs) Dwain. He soon calms down and apologized for his actions and rude comments about the family. The family then resumed their journey to Olive's pageant. This scene demonstrated love because everyone in the family cared about Dwain's dream of becoming a fighter pilot, they knew exactly how he felt and how it must have hurt knowing that his dream was crushed, just like that. In the movie, a simple hug from Olive showed how love never fails. Lastly, I believe that a family doesn't need to be normal to function. It takes love , affection and support in order for a family to function. In the movie, love was present but expressed differently. An example would be when grandpa passed away, Sheryl told the family that no matter what happens she will still love each and everyone in the family.The father on the other hand, who is obsessed with the â€Å"9 steps to winning† program still loves Olive for who she is, even though in the end she didn't win the pageant. Support strengthens the family bond, love never fails and affection provides a lovable environment. Little Miss Sunshine illustrated how there are different families in societ y, but it doesn't necessarily take a normal family to function properly. Throughout this journey, the Hoover family learned to trust each other, to persevere through the difficult times and to always hope for the best.

Birch Paper Company CASE Study Example | Topics and Well Written Essays - 250 words

Birch Paper Company - Case Study Example Brunner was adamant on that issue and claimed he had invested much in that development. Decentralization of the various units is successful as proven by the increased proceeds from each division. The significant result of the decentralization is the enhancement in the design of the boxes. If the company were still operating under the Birch Company, no manager would have taken the initiative to invest in the development of boxes. Decentralization has undermined the cooperation among the divisions. If the management was centralized, the selling of the supplies to the divisions would have been coordinated. The selling prices for the supplies would have been favorable. Mr. Brunner had invested heavily in the research and development of boxes and expected high returns. Yes, he is not considering the overall profitability of Birch Company and competition from other box producers. The best bid for the best interest of Birch Company is that of Eire Papers. This is because the bid is cheaper than that of Thompson division. The commercial vice-president should intervene on that matter. If he fails, the future of Thompson division will be at stake due to its high prices. He should advice Mr. Brunner to reduce the prices for its

Battle in the History of the Printed Word Essay

Battle in the History of the Printed Word - Essay Example word as a principal vehicle of knowledge and thought, and that without censorship, printed word could be a possible vehicle for subversive political views that can overthrow the government (eds. Darnton and Roche p.3-5). The eighteenth century view of censorship versus free press is different from the current perspective on the said issue. During the Enlightenment era, the promotion of a liberal worldview has been the point of struggle of the people. Old Regime France has controlled the press in the hopes of controlling the perspective of the people on the current governing body. The state was frequently challenged by the people concerning the way they govern and manage the nation. Because of this, the state has established laws of censorship. This was to prevent further uprising and to prevent people from gathering ideas that will eventually bring the end of the absolutist state. This censorship has split the publication world into two, those that adhered to the laws set by the state and those that opposed censorship and went into underground publication. The state was able to put in place censorship laws. Before any material was published, it will undergo an inspection and if the state saw that it may contain subversive ideas, then it will be edited or not published at all. The government has not perfected the system, though, and people found ways around it. Underground published materials circulated throughout France, reaching even more supporters of free press. While the inspectors worked hard in tracking down and preventing seditious material from being circulated, the booksellers pushed to expand their businesses capitalizing on the Enlightenment ideas that have been spreading like wildfire throughout France (Roche p.5). Recent studies of the Enlightenment Period traces the controversial censorship of the Old Regime France. This is to gain a full understanding of the various reasons, influences and impacts of the said issue on the French people, and

Bureacracy and Democracy Essay Example | Topics and Well Written Essays - 1500 words

Bureacracy and Democracy - Essay Example The goal is to establish a decision that is either rational or efficient in attaining the desirable goal. The goal revolves around ensuring the organization survives and the self –interests of an individual. This Theory is neo classical in nature .It connects politics and microeconomics by looking at the complaints of individuals like public servants, and citizens as similar to what self interested producers and consumers do. This theory can be traced back to the times of Adam Smith .He reasoned that when people act on self interest they may end up engaging in acts that ultimately benefit the whole society .Taking an example of a business man seeking to enrich himself. He have to make good Quality goods that are cheaper than competitors so as to increase sales and maximize revenue. In turn the society benefits from cheaper goods of better quality. From this we see that common benefit and social order are obtainable from market mechanism as opposed to the government being stron g and centralized .The elements of the market being unregulated to some degree, participants having self interest and the producers being competitive constitute the aspects of this theory. For rational choice, the drive is self interest .It influences our actions and also decisions. From this we can develop the notion of how market for goods that are public operate .People will purchase services and also goods that they prefer. Producers in this scenario are competitive, having self interests tied to responding to the demands of the consumer .We need to examine how this theory relates to authority. It goes against the public administration theory stating the people (authority eg government) are responsible for public service provision and how they should work towards it .This role becomes a function of the market forces of demand and supply and how the interact in the market. Rational choice impacts public administration in two ways. a) It has an impact on organizational behavior an d serves to explain Bureaucratical behaviors as put forth by Max Weber (Weber & Andreski, 2009). b) How public services are delivered. It encourages reforms in the public sector c) It pushes rationality in choice as the new way as opposed to Max Weber s theories on decision making (He encouraged bureaucracy) It is worth noting that rational decision making is also viewed as a normative approach to decision making 2) The simple decision making Theory This is the second theory on decision making. It explains on how decisions are actually made. It is also referred to as the descriptive approach to decision making. .To understand this we look at examples of institutions and how they are managed, Policy makers and administrators of public institutions fail to utilize scientifically obtained knowledge .Their reason at times science demands the problems to be put into fragments .This fragmentation makes it difficult to obtain quick insight into the problem .Knowledge for rational decision is not perfect as argued by scientists. Another key aspect of decisions made under this theory is that their very nature call for the authority to reach a decision .The public willingly takes the consequences resulting from them .In cases like this it becomes paramount for citizens to understand that their interests are at heart Question 2 According to Kirlin, there are seven major questions that by addressing them we get an insight into public