Foundation and Empire 19. Start Of The Search

The lonely planet, Haven – only planet of an only sun of a Galactic Sector that trailed raggedly off into intergalactic vacuum – was under siege. In a strictly military sense, it was certainly under siege, since no area of space on the Galactic side further than twenty parsecs distance was outside range of the Mule's advance bases. In the four months since the shattering fall of the Foundation, Haven's communications had fallen apart like a spiderweb under the razor's edge. The ships of Haven converged inwards upon the home world, and only Haven itself was now a fighting base. And in other respects, the siege was even closer; for the shrouds of helplessness and doom had already invaded Bayta plodded her way down the pink-waved aisle past the rows of milky plastic-topped tables and found her seat by blind reckoning. She eased on to the high, armless chair, answered half-heard greetings mechanically, rubbed a wearily-itching eye with the back of a weary hand, and reached for her menu. She had time to register a violent mental reaction of distaste to the pronounced presence of various cultured-fungus dishes, which were considered high delicacies at Haven, and which her Foundation taste found highly inedible – and then she was aware of the sobbing near her and looked up. Until then, her notice of Juddee, the plain, snub-nosed, indifferent blonde at the dining unit diagonally across had been the superficial one of the nonacquaintance. And now Juddee was crying, biting woefully at a moist handkerchief, and choking back sobs until her complexion was blotched with turgid red. Her shapeless radiation-proof costume was thrown back upon her shoulders, and her transparent face shield had tumbled forward into her dessert, and there remained. Bayta joined the three girls who were taking turns at the eternally applied and eternally inefficacious remedies of shoulder-patting, hair-smoothing, and incoherent murmuring. â€Å"What's the matter?† she whispered. One turned to her and shrugged a discreet, â€Å"I don't know.† Then, feeling the inadequacy of the gesture, she pulled Bayta aside. â€Å"She's had a hard day, I guess. And she's worrying about her husband.† â€Å"Is he on space patrol?† â€Å"Yes†. Bayta reached a friendly hand out to Juddee. â€Å"Why don't you go home, Juddee?† Her voice was a cheerfully businesslike intrusion on the soft, flabby inanities that had preceded. Juddee looked up half in resentment. â€Å"I've been out once this week already-â€Å" â€Å"Then you'll be out twice. If you try to stay on, you know, you'll just be out three days next week – so going home now amounts to patriotism. Any of you girls work in her department? Well, then, suppose you take care of her card. Better go to the washroom first, Juddee, and get the peaches and cream back where it belongs. Go ahead! Shoo!† Bayta returned to her seat and took up the menu again with a dismal relief. These moods were contagious. One weeping girl would have her entire department in a frenzy these nerve-torn days. She made a distasteful decision, pressed the correct buttons at her elbow and put the menu back into its niche. The tall, dark girl opposite her was saying, â€Å"Isn't much any of us can do except cry, is there?† Her amazingly full lips scarcely moved, and Bayta noticed that their ends were carefully touched to exhibit that artificial, just-so half-smile that was the current last word in sophistication. Bayta investigated the insinuating thrust contained in the words with lashed eyes and welcomed the diversion of the arrival of her lunch, as the tile-top of her unit moved inward and the food lifted. She tore the wrappings carefully off her cutlery and handled them gingerly till they cooled. She said, â€Å"Can't you think of anything else to do, Hella?† â€Å"Oh, yes,† said Hella. â€Å"I can!† She flicked her cigarette with a casual and expert finger-motion into the little recess provided and the tiny flash caught it before it hit shallow bottom. â€Å"For instance,† and Hella clasped slender, well-kept hands under her chin, â€Å"I think we could make a very nice arrangement with the Mule and stop all this nonsense. But then I don't have the†¦ uh†¦ facilities to manage to get out of places quickly when the Mule takes over.† Bayta's clear forehead remained clear. Her voice was light and indifferent. â€Å"You don't happen to have a brother or husband in the fighting ships, do you?† â€Å"No. All the more credit that I see no reason for the sacrifice of the brothers and husbands of others.† â€Å"The sacrifice will come the more surely for surrender.† â€Å"The Foundation surrendered and is at peace. Our men are away and the Galaxy is against us.† Bayta shrugged, and said sweetly, â€Å"I'm afraid it is the first of the pair that bothers you.† She returned to her vegetable platter and ate it with the clammy realization of the silence about her. No one in ear-shot had cared to answer Hella's cynicism. She left quickly, after stabbing at the button which cleared her dining unit for the next shift's occupant. A new girl, three seats away, stage-whispered to Hella, â€Å"Who was she?† Hella's mobile lips curled in indifference. â€Å"She's our coordinator's niece. Didn't you know that?† â€Å"Yes?† Her eyes sought out the last glimpse of disappearing back. â€Å"What's she doing here?† â€Å"Just an assembly girl. Don't you know it's fashionable to be patriotic? It's all so democratic, it makes me retch.† â€Å"Now, Hella,† said the plump girl to her right. â€Å"She's never pulled her uncle on us yet. Why don't you lay off?† Hella ignored her neighbor with a glazed sweep of eyes and lit another cigarette. The new girl was listening to the chatter of the bright-eyed accountant opposite. The words were coming quickly, â€Å"-and she's supposed to have been in the Vault – actually in the Vault, you know – when Seldon spoke – and they say the mayor was in frothing furies and there were riots, and all of that sort of thing, you know. She got away before the Mule landed, and they say she had the most tha-rilling escape – had to go through the blockade, and all – and I do wonder she doesn't write a book about it, these war books being so popular these days, you know. And she was supposed to be on this world of the Mule's, too – Kalgan, you know – and-â€Å" The time bell shrilled and the dining room emptied slowly. The accountant's voice buzzed on, and the new girl interrupted only with the conventional and wide-eyed, â€Å"Really-y-y-y?† at appropriate points. The huge cave lights were being shielded group-wise in the gradual descent towards the darkness that meant sleep for the righteous and hard-working, when Bayta returned home. Toran met her at the door, with a slice of buttered bread in his hand. â€Å"Where've you been?† he asked, food-muffled. Then, more clearly, â€Å"I've got a dinner of sorts rassled up. If it isn't much, don't blame me.† But she was circling him, wide-eyed. â€Å"Torie! Where's your uniform? What are you doing in civvies?† â€Å"Orders, Bay. Randu is holed up with Ebling Mis right now, and what it's all about, I don't know. So there you have everything.† â€Å"Am I going?† She moved towards him impulsively. He kissed her before he answered, â€Å"I believe so. It will probably be dangerous.† â€Å"What isn't dangerous?† â€Å"Exactly. Oh, yes, and I've already sent for Magnifico, so he's probably coming too.† â€Å"You mean his concert at the Engine Factory will have to be cancelled.† â€Å"Obviously.† Bayta passed into the next room and sat down to a meal that definitely bore signs of having been â€Å"rassled-up.† She cut the sandwiches in two with quick efficiency and said: â€Å"That's too bad about the concert. The girls at the factory were looking forward to it. Magnifico, too, for that matter.† She shook her head. â€Å"He's such a queer thing.† â€Å"Stirs your mother-complex, Bay, that's what he does. Some day we'll have a baby, and then you'll forget Magnifico.† ‘Bayta answered from the depths of her sandwich, â€Å"Strikes me that you're all the stirring my mother-complex can stand.† And then she laid the sandwich down, and was gravely serious in a moment. â€Å"Torie.† â€Å"M-m-m?† â€Å"Torie, I was at City Hall today – at the Bureau of Production. That is why I was so late today.† â€Å"What were you doing there?† â€Å"Well†¦Ã¢â‚¬  she hesitated, uncertainly. â€Å"It's been building up. I was getting so I couldn't stand it at the factory. Morale just doesn't exist. The girls go on crying jags for no particular reason. Those who don't get sick become sullen. Even the little mousie types pout. In my particular section, production isn't a quarter what it was when I came, and there isn't a day that we have a full roster of workers.† â€Å"All right,† said Toran, â€Å"tie in the B. of P. What did you do there?† â€Å"Asked a few questions. And it's so, Torie, it's so all over Haven. Dropping production, increasing sedition and disaffection. The bureau chief just shrugged his shoulders – after I had sat in the anteroom an hour to see him, and only got in because I was the co-ordinator's niece – and said it was beyond him. Frankly, I don't think he cared.† â€Å"Now, don't go off base, Bay.† â€Å"I don't think he did.† She was strenuously fiery. â€Å"I tell you there's something wrong. It's that same horrible frustration that hit me in the Time Vault when Seldon deserted us. You felt it yourself.† â€Å"Yes, I did.† â€Å"Well, it's back,† she continued savagely. â€Å"And we'll never be able to resist the Mule. Even if we had the material, we lack the heart, the spirit, the will – Torie, there's no use fighting-â€Å" Bayta had never cried in Toran's memory, and she did not cry now. Not really. But Toran laid a light hand on her shoulder and whispered, â€Å"Suppose you forget it, baby. I know what you mean. But there's nothing-â€Å" â€Å"Yes, there's nothing we can do! Everyone says that – and we just sit and wait for the knife to come down.† She returned to what was left of her sandwich and tea. Quietly, Toran was arranging the beds. It was quite dark outside. Randu, as newly-appointed co-ordinator – in itself a wartime post – of the confederation of cities on Haven, had been assigned, at his own request, to an upper room, out of the window of which he could brood over the roof tops and greenery of the city. Now, in the fading of the cave lights, the city receded into the level lack of distinction of the shades. Randu did not care to meditate upon the symbolism. He said to Ebling Mis – whose clear, little eyes seemed to have no further interest than the red-filled goblet in his hand – â€Å"There's a saying on Haven that when the cave lights go out, it is time for the righteous and hard-working to sleep.† â€Å"Do you sleep much lately?† â€Å"No! Sorry to call you so late, Mis. I like the night better somehow these days. Isn't that strange? The people on Haven condition themselves pretty strictly on the lack of light meaning sleep. Myself, too. But it's different now-â€Å" â€Å"You're hiding,† said Mis, flatly. â€Å"You're surrounded by people in the waking period, and you feel their eyes and their hopes on you. You can't stand up under it. In the sleep period, you're free.† â€Å"Do you feel it, too, then? This miserable sense of defeat?† Ebling Mis nodded slowly, â€Å"I do. It's a mass psychosis, an unprintable mob panic. â€Å"Ga-LAX-y, Randu, what do you expect? Here you have a whole culture brought up to a blind, blubbering belief that a folk hero of the past has everything all planned out and is taking care of every little piece of their unprintable lives. The thought-pattern evoked has religious characteristics, and you know what that means.† â€Å"Not a bit.† Mis was not enthusiastic about the necessity of explanation. He never was. So he growled, stared at the long cigar he rolled thoughtfully between his fingers and said, â€Å"Characterized by strong faith reactions. Beliefs can't be shaken short of a major shock, in which case, a fairly complete mental disruption results. Mild cases-hysteria, morbid sense of insecurity. Advanced cases – madness and suicide.† Randu bit at a thumbnail. â€Å"When Seldon fails us, in other words, our prop disappears, and we've been leaning upon it so long, our muscles are atrophied to where we can not stand without it.† â€Å"That's it. Sort of a clumsy metaphor, but that's it.† â€Å"And you, Ebling, what of your own muscles?† The psychologist filtered a long draught of air through his cigar, and let the smoke laze out. â€Å"Rusty, but not atrophied. My profession has resulted in just a bit of independent thinking.† â€Å"And you see a way out?† â€Å"No, but there must be one. Maybe Seldon made no provisions for the Mule. Maybe he didn't guarantee our victory. But, then, neither did he guarantee defeat. He's just out of the game and we're on our own. The Mule can be licked.† â€Å"How?† â€Å"By the only way anyone can be licked – by attacking in strength at weakness. See here, Randu, the Mule isn't a superman. If he is finally defeated, everyone will see that for himself. It's just that he's an unknown, and the legends cluster quickly. He's supposed to be a mutant. Well, what of that? A mutant means a ‘superman' to the ignoramuses of humanity. Nothing of the sort. â€Å"It's been estimated that several million mutants are born in the Galaxy every day. Of the several million, all but one or two percent can be detected only by means of microscopes and chemistry. Of the one or two percent macromutants, that is, those with mutations detectable to the naked eye or naked mind, all but one or two percent are freaks, fit for the amusement centers, the laboratories, and death. Of the few macromutants whose differences are to the good, almost all are harmless curiosities, unusual in some single respect, normal – and often subnormal – in most others. You see that, Randu?† â€Å"I do. But what of the Mule?† â€Å"Supposing the Mule to be a mutant then, we can assume that he has some attribute, undoubtedly mental, which can be used to conquer worlds. In other respects, he undoubtedly has his shortcomings, which we must locate. He would not be so secretive, so shy of others' eyes, if these shortcomings were not apparent and fatal. If he's a mutant.† â€Å"Is there an alternative?† â€Å"There might be. Evidence for mutation rests on Captain Han Pritcher of what used to be Foundation's Intelligence. He drew his conclusions from the feeble memories of those who claimed to know the Mule-or somebody who might have been the Mule – in infancy and early childhood. Pritcher worked on slim pickings there, and what evidence he found might easily have been planted by the Mule for his own purposes, for it's certain that the Mule has been vastly aided by his reputation as a mutant-superman.† â€Å"This is interesting. How long have you thought that?† â€Å"I never thought that, in the sense of believing it. It is merely an alternative to be considered. For instance, Randu, suppose the Mule has discovered a form of radiation capable of depressing mental energy just as he is in possession of one which depresses nuclear reactions. What then, eh? Could that explain what's hitting us now – and what did hit the Foundation?† Randu seemed immersed in a near-wordless gloom. He said, â€Å"What of your own researches on the Mule's clown.† And now Ebling Mis hesitated. â€Å"Useless as yet. I spoke bravely to the mayor previous to the Foundation's collapse, mainly to keep his courage up – partly to keep my own up as well. But, Randu, if my mathematical tools were up to it, then from the clown alone I could analyze the Mule completely. Then we would have him. Then we could solve the queer anomalies that have impressed me already.† â€Å"Such as?† â€Å"Think, man. The Mule defeated the navies of the Foundation at will, but he has not once managed to force the much weaker fleets of the Independent Traders to retreat in open combat. The Foundation fell at a blow; the Independent Traders hold out against all his strength. He first used Extinguishing Field upon the nuclear weapons of the Independent Traders of Mnemon. The element of surprise lost them that battle but they countered the Field. He was never able to use it successfully against the Independents again. â€Å"But over and over again, it worked against Foundation forces. It worked on the Foundation itself. Why? With our present knowledge, it is all illogical. So there must be factors of which we are not aware.† â€Å"Treachery?† â€Å"That's rattle-pated nonsense, Randu. Unprintable twaddle. There wasn't a man on the Foundation who wasn't sure of victory. Who would betray a certain-to-win side.† Randu stepped to the curved window and stared unseeingly out into the unseeable. He said, â€Å"But we're certain to lose now, if the Mule had a thousand weaknesses; if he were a network of holes-â€Å" He did not turn. It was as if the slump of his back, the nervous groping for one another of the hands behind him that spoke. He said, â€Å"We escaped easily after the Time Vault episode, Ebling. Others might have escaped as well. A few did. Most did not. The Extinguishing Field could have been counteracted. It asked ingenuity and a certain amount of labor. All the ships of the Foundation Navy could have flown to Haven or other nearby planets to continue the fight as we did. Not one percent did so. In effect, they deserted to the enemy. â€Å"The Foundation underground, upon which most people here seem to rely so heavily, has thus far done nothing of consequence. The Mule has been politic enough to promise to safeguard the property and profits of the great Traders and they have gone over to him.† Ebling Mis said stubbornly, â€Å"The plutocrats have always been against us.† â€Å"They always held the power, too. Listen, Ebling. We have reason to believe that the Mule or his tools have already been in contact with powerful men among the Independent Traders. At least ten of the twenty-seven Trading Worlds are known to have gone over to the Mule. Perhaps ten more waver. There are personalities on Haven itself who would not be unhappy over the Mule's domination. It's apparently an insurmountable temptation to give up endangered political power, if that will maintain your hold over economic affairs. â€Å" â€Å"You don't think Haven can fight the Mule?† â€Å"I don't think Haven will.† And now Randu turned his troubled face full upon the psychologist. â€Å"I think Haven is waiting to surrender. It's what I called you here to tell you. I want you to leave Haven.† Ebling Mis puffed up his plump checks in amazement. â€Å"Already?† Randu felt horribly tired. â€Å"Ebling, you are the Foundation's greatest psychologist. The real master-psychologists went out with Seldon, but you're the best we have. You're our only chance of defeating the Mule. You can't do that here; you'll have to go to what's left of the Empire.† â€Å"To Trantor?† â€Å"That's right. What was once the Empire is bare bones today, but something must still be at the center. They've got the records there, Ebling. You may learn more of mathematical psychology; perhaps enough to be able to interpret the clown's mind. He will go with you, of course.† Mis responded dryly, â€Å"I doubt if he'd be willing to, even for fear of the Mule, unless your niece went with him.† â€Å"I know that. Toran and Bayta are leaving with you for that very reason. And, Ebling, there's another, greater purpose. Hari Seldon founded two Foundations three centuries ago; one at each end of the Galaxy. You must find that Second Foundation.†

Conceptualizing a Business

Strategic Plan, Part 1: Conceptualizing a Business Atonio Latu BUS / 475 February 10th, 2013 Sarita Wesley, Ph. D. Strategic Plan, Part 1: Conceptualizing a Business Starting a company such as TL Concrete Service requires strategic plans and the factors that will support the business development start-up stages. TL Concrete is a small company with five employees planning and implementing services. The company provides services on concrete drive ways, patio, and side-walks. The company offers free estimate, low cost, and 5 years guarantee on every job.It is vital for the company to seek and develop the right mission, vision, and values. These important factors will act as a road map to guide and maintain the company’s goals; customers’ satisfaction and profitability. TL Concrete mission statement will define the company’s goals. A good vision statement provides direction and purpose for the company to follow through. Core value identifies the importance of the emp loyees and their behavior toward the company’s goals. Concrete service is a good business because people always need hard driveway surface, smooth walk way outside the house, and a patio for the outdoor activities.The company will estimate, form the foundation or the platform, pour the concrete, and remove dirt and trash afterward. It will cost more to install new surface than to replace the existing one. One of the advantages of this type of service is that concrete is pre-mix or ready mix by another service provider. The same service provider that ‘ready mix’ the cements also deliver and pour the concrete at the requested site. The cost of the cement is including in the estimate. TL Concrete future endeavor is to provide services for commercial buildings and commercial complexes.Another future plan for this company is to obtain public contract on major projects. The company’s strength relies on the experience of the employees to provide services, but als o the experience of the company to conduct business. Strong relations between the company and its customers will guarantee to maintain loyal customers. The company will adjust and adapt to any future internal and external factors that will affect the company. For example, most customers are using regular cement on their driveways and walkways. Now, people are starting to use the stamping driveway which cost twice as much as the standard type.TL Concrete will provide data to those who needs surfaces because everyone else is switching to the new format. It is the company obligation to explain and provide data and explain the benefit and the disadvantage of the new products. We consider our mission statement a promise to our customers, and deliver on that promise (Bill Gates, 2013). A powerful mission statement will keep the company focus on its goal regardless of any changes occur within the business. TL Concrete Service mission statement should read,† We provide customers with the best quality concrete service at low prices since 1990†.The company ensures that these words are not created to decorate the wall plaque; these words are to get across the purpose and the objective of the company. The mission statement identify the most important idea behind the company; best quality service. The year 1990 indicated that customers trusted this company and keep it operational for these years despite the economy downturn. There were many successful concrete company operated prior to 2008, the downfall of our economy. Customers were looking for the companies that provide the best concrete service, money was no object.Customers were paying more that the regular rate to attract better services. The post 2008 changed how companies approached their customers, and how loyal customers approached these companies. Companies filed for bankruptcy and the cements manufactures raised the price of the pure cement which in turn increases the price of the concrete. A missio n statement will keep TL Concrete Service to focus on generating profits and customers’ satisfaction. The vision statement is also vital to the strategy plan of the company. It reveled to the loyal customers and the potential customers the purpose and the tools used to accomplish the company tasks.I enjoy reading the Allstate Insurance because it is short and brings out the purpose of this company. Allstate vision statement reads: â€Å"to reinvent protection and retirement for the consumer† (Bright Hub, 2010). TL concrete should provide a vision statement that indicates the same purpose as the Allstate Insurance, to guarantee how the employees understand the individual tasks as well as the team work. TL Concrete vision statement should read: â€Å"To serve our loyal customers and potential customers’ thorough honesty and respect for anyone we provide service to†.The vision statement indicates the importance of the customers and strive the company to stay focus and the purpose; customers’ satisfaction. The company’s vision also generates the company values because customers deserve respect and honesty for the company. The company should have the value of doing the right thing because it is the right thing to do. This attitude generates moral value, ethical standard, and integrity. These are the basic foundation of the code of values created by TL Concrete. Moral values consist of trustworthy, loyal, and courteous.Ethical standard is doing the right thing to provide the best service available to the company and the customers. Honesty is the best policy, and integrity keeps the employees focus on the values indicated by the company. These values will earn the company’s reputation and in turn, attract more customers. The company should value the customers’ feedback and their suggestions of not only what needs to be done, but how to proceed with the work. Mission statement, vision statement and values are thr ee important models that most successful companies accepted.These models create concepts of prospect, directions, values, and opportunities for the company and its customers. These models of strategic plan co-exists, one item cannot exist without the others. I believe there are companies that do not have vision statement. Kevin Clancy, a marketing researcher wrote, â€Å"A few people around the table began to describe the brand’s global positioning strategy, but it had nothing to do with what we would call a vision. It was not even much of a positioning. Eventually a manager from England asked, â€Å"What do you mean by ‘vision’? †(Clancy, 2012).A vision statement brings hope, dreams, and the reason to stay operational. Mission, Vision, and value each presented different meaning to the company’s goals. Mission is the goal, vision is the purpose, and value is what takes to accomplish the goals. References Bright Hub. (12/2010). The hub for the brigh t minds. Retrieved from http://www. brighthub. com Kevin J. Clancy. (2012). Shocking Truth of the Month. Retrieved from http://www. thekevinclancy. com Microsoft Accessibility. (2013). Mission. Retrieved from http://www. microsoft. com/enable/microsoft/mission. aspx Conceptualizing a Business Strategic Plan, Part 1: Conceptualizing a Business Atonio Latu BUS / 475 February 10th, 2013 Sarita Wesley, Ph. D. Strategic Plan, Part 1: Conceptualizing a Business Starting a company such as TL Concrete Service requires strategic plans and the factors that will support the business development start-up stages. TL Concrete is a small company with five employees planning and implementing services. The company provides services on concrete drive ways, patio, and side-walks. The company offers free estimate, low cost, and 5 years guarantee on every job.It is vital for the company to seek and develop the right mission, vision, and values. These important factors will act as a road map to guide and maintain the company’s goals; customers’ satisfaction and profitability. TL Concrete mission statement will define the company’s goals. A good vision statement provides direction and purpose for the company to follow through. Core value identifies the importance of the emp loyees and their behavior toward the company’s goals. Concrete service is a good business because people always need hard driveway surface, smooth walk way outside the house, and a patio for the outdoor activities.The company will estimate, form the foundation or the platform, pour the concrete, and remove dirt and trash afterward. It will cost more to install new surface than to replace the existing one. One of the advantages of this type of service is that concrete is pre-mix or ready mix by another service provider. The same service provider that ‘ready mix’ the cements also deliver and pour the concrete at the requested site. The cost of the cement is including in the estimate. TL Concrete future endeavor is to provide services for commercial buildings and commercial complexes.Another future plan for this company is to obtain public contract on major projects. The company’s strength relies on the experience of the employees to provide services, but als o the experience of the company to conduct business. Strong relations between the company and its customers will guarantee to maintain loyal customers. The company will adjust and adapt to any future internal and external factors that will affect the company. For example, most customers are using regular cement on their driveways and walkways. Now, people are starting to use the stamping driveway which cost twice as much as the standard type.TL Concrete will provide data to those who needs surfaces because everyone else is switching to the new format. It is the company obligation to explain and provide data and explain the benefit and the disadvantage of the new products. We consider our mission statement a promise to our customers, and deliver on that promise (Bill Gates, 2013). A powerful mission statement will keep the company focus on its goal regardless of any changes occur within the business. TL Concrete Service mission statement should read,† We provide customers with the best quality concrete service at low prices since 1990†.The company ensures that these words are not created to decorate the wall plaque; these words are to get across the purpose and the objective of the company. The mission statement identify the most important idea behind the company; best quality service. The year 1990 indicated that customers trusted this company and keep it operational for these years despite the economy downturn. There were many successful concrete company operated prior to 2008, the downfall of our economy. Customers were looking for the companies that provide the best concrete service, money was no object.Customers were paying more that the regular rate to attract better services. The post 2008 changed how companies approached their customers, and how loyal customers approached these companies. Companies filed for bankruptcy and the cements manufactures raised the price of the pure cement which in turn increases the price of the concrete. A missio n statement will keep TL Concrete Service to focus on generating profits and customers’ satisfaction. The vision statement is also vital to the strategy plan of the company. It reveled to the loyal customers and the potential customers the purpose and the tools used to accomplish the company tasks.I enjoy reading the Allstate Insurance because it is short and brings out the purpose of this company. Allstate vision statement reads: â€Å"to reinvent protection and retirement for the consumer† (Bright Hub, 2010). TL concrete should provide a vision statement that indicates the same purpose as the Allstate Insurance, to guarantee how the employees understand the individual tasks as well as the team work. TL Concrete vision statement should read: â€Å"To serve our loyal customers and potential customers’ thorough honesty and respect for anyone we provide service to†.The vision statement indicates the importance of the customers and strive the company to stay focus and the purpose; customers’ satisfaction. The company’s vision also generates the company values because customers deserve respect and honesty for the company. The company should have the value of doing the right thing because it is the right thing to do. This attitude generates moral value, ethical standard, and integrity. These are the basic foundation of the code of values created by TL Concrete. Moral values consist of trustworthy, loyal, and courteous.Ethical standard is doing the right thing to provide the best service available to the company and the customers. Honesty is the best policy, and integrity keeps the employees focus on the values indicated by the company. These values will earn the company’s reputation and in turn, attract more customers. The company should value the customers’ feedback and their suggestions of not only what needs to be done, but how to proceed with the work. Mission statement, vision statement and values are thr ee important models that most successful companies accepted.These models create concepts of prospect, directions, values, and opportunities for the company and its customers. These models of strategic plan co-exists, one item cannot exist without the others. I believe there are companies that do not have vision statement. Kevin Clancy, a marketing researcher wrote, â€Å"A few people around the table began to describe the brand’s global positioning strategy, but it had nothing to do with what we would call a vision. It was not even much of a positioning. Eventually a manager from England asked, â€Å"What do you mean by ‘vision’? †(Clancy, 2012).A vision statement brings hope, dreams, and the reason to stay operational. Mission, Vision, and value each presented different meaning to the company’s goals. Mission is the goal, vision is the purpose, and value is what takes to accomplish the goals. References Bright Hub. (12/2010). The hub for the brigh t minds. Retrieved from http://www. brighthub. com Kevin J. Clancy. (2012). Shocking Truth of the Month. Retrieved from http://www. thekevinclancy. com Microsoft Accessibility. (2013). Mission. Retrieved from http://www. microsoft. com/enable/microsoft/mission. aspx

Persuasion and Jane Austen Book Club Essay Example | Topics and Well Written Essays - 1500 words

Persuasion and Jane Austen Book Club - Essay Example In persuasion by Jane Austen, Lady Russell manages to convince Ann that Wentworth is not the best suitor for her leading to Ann turning down Wentworths proposal of marriage. Lady Russell takes advantage of her position in the Elliot family where she has played the role of a mother since the death of Ann’s mother to persuade not to marry Wentworth. Lady Russell together with the rest of Ann’s family believed in the â€Å"value for rank and consequence† (Austen 11) which was the basis of their opposition to the union between their family and Wentworth. Wentworth is not a wealthy individual and therefore represented a lower class compared to that of Ann who is from a lineage baronet. Lady Russell is in this case concerned with Ann’s future since Wentworth cannot promise to sustain her. Lady Russell uses the power of persuasion to control what becomes of Ann’s future. The ability Lady Russell that possess is well highlighted in Austin’s descripti on of the woman who is depicted as being â€Å"a woman of sound rather than quick abilities...she was a benevolent, charitable, good woman...most correct in her notions of decorum...she had a cultivated mind, and was, generally speaking, rational and consistent--but she had prejudices on the side of ancestry" (Austen 42). Although some might consider the influence Lady Russell has over Ann as a selfish disposition that does not take into consideration feelings of her goddaughter, she was motivated by her protective love of Ann. Lady Russell had concerns over the future of her â€Å"most dear and highly valued god-daughter, favorite, and friend† (6). She is therefore worried that just like Anne’s mother was blindly consumed by romance to marry Sir Walter Elliot who is seen as being irresponsible due to careless spending that leaves the family in debts. To avoid what a future in which Lady Russell sees Ann turning suffering for the wrong choice she makes at the monument, she warns Ann â€Å"you’re making the same mistake

How do americans view morocco as a touristic destination Research Paper

How do americans view morocco as a touristic destination - Research Paper Example This essay discusses that Morocco, for its close proximity to Europe and Africa, and also for its colorful culture and geography, enjoys a considerable number of tourists from Europe and other parts of the world. Also, the Moroccan government has been taking aggressive steps to improve its position as a tourist destination. World Tourism Organization in Tourism Highlights 2011 reports that despite the occasional issues like Tsunami and earthquakes, there was a 5% growth in world tourism. As a result of these aggressive steps, the percentage of international tourists to Morocco rose by 18.8% between 2008 and 2010. Admittedly, the same trend was visible in the case of Americans too. As Kiesnoski (2008) points out, there was a 30% rise in the number of American tourists to Morocco on an annual basis; and it seems that though traditionally America had been hostile to Morocco, the situation is improving due to a large number of reasons. However, Morocco has to go a long way to become a po tential destination of tourism for Americans. Admittedly, Morocco has relatively good relations with the U.S. from of old. The nation is the oldest friend of America in the Middle East despite its non-NATO status. So, since 1957, the US Government has been working along with the Moroccan authorities to improve the lives of Moroccans. The second point that makes Morocco different from the Middle East nations is the different cuisine and traditions. It happened because Morocco has the relics of Arab, French, Spanish and Portuguese traditions. Probably, as a result of all these, one can see that nation is not as calamitous as its Middle East neighbors are. While other nations were turned upside down by citizens calling for revolution, and as the rulers of those nations retorted with military and weapon resulting in mass killings, Morocco witnessed peaceful agitations which are legally allowed and a peaceful referendum from the King offering limited monarchic power. In the opinion of Co skun (2011), another important point is that unlike other Islamic nations which want to end the rule of monarchs, many of the electorate in Morocco expressed total trust in the King. Thus, according to the Financial Times (2011) report, by adopting a constitutional monarchy like that of Spain or the UK, which is politically open and economically liberal, Morocco stands farther ahead of its Arab companions. The Potential of Morocco as a Tourist Destination Morocco always attracted backpackers for the diversity it offered. The very first element is the cultural tourism it offered. Tourists to Morocco get a chance to experience the various languages, cultures, dresses, and lifestyles (Oxford Business Group, 2007). As infoplease.com reveals, Americans have an affinity towards cultural sites and art galleries and museums. Nearly 30% of tourists from America chose such places in 2004 (International destinations of American tourists, 2004). Admittedly, there are eight UNESCO sites already in Morocco and another 20 sites are already in the consideration of UNESCO. That means traditions and cultures will remain as a matter of attraction in future too (Morocco, n.d). To illustrate, the one who reaches Morocco is perplexed by the large web of medinas. The medinas of Essaouira and Marrakech are examples. Another important factor that attracts tourists to Morocco is fine sandy beaches of Morocco. In other words, the beaches of Morocco are at least as beautiful as those in Europe. Thirdly, the nation also offers deserts, just like Africa. That means the one who wants to enjoy a ride on camel-back through the Saharan desert can do the same in Morocco. These elements are followed by mountains and colorful streets. Thus, it becomes evident that Morocco has everything as it is a perfect combination of various elements which make it a unique destination (Morocco: Department of Tourism,

Eom Essay Example | Topics and Well Written Essays - 1250 words

Eom - Essay Example A very skilled financial advisor having significant success in advising high net worth individuals and corporate clients on investments. Over 6 years understanding in providing financial services and supporting clients in making well-versed decisions by showing them a range of options and helping them to assess the merits of diverse plans. Possessing in depth understanding of mortgages, loans, and venture strategies and efficient hard to customer-driven and sales-focused service. Having exceptional skills, able to work in a embattled situation, as an individual and also part of a team, and experienced at working to strict compliance requirements. Currently seeking a financial advisor position. Modules studied include: Economy; Marketing; Accounting; Organizational Behaviour; International business culture; Management Data Analysis; Consumer behaviour; Supply Chain and Operation Management; Entrepreneurship in a Global context. My position as a student studying higher national diploma in business management makes this an important issue for me  .I realized that most people and financial institutions used a certain form of investment that was of no value to the intuitions and clients. To them, this value was determined solely by whether something could be invested in other ways, whether something was marketable or not.   In contrast, the inventors seemed quite shy and hesitant to use anything more than technical language, approximately as if this was the only proof essential – as if no further clarification was needed This variation enforced me to replicate on the aims of this course how communication skills are not standard, but be different according to time and place. Like in the ‘Research Methodology’ model discussed in the initial lecture, these testimonial skills are the consequence of a form of

MAT105-0801B-13 Business Math-Phase 1 Individual Project Essay

MAT105-0801B-13 Business Math-Phase 1 Individual Project - Essay Example The choice of the printer is out of the questions. Since I will be receiving resumes and other files from my clients, I really need to buy a printer in order for me to review these documents more easily. Lastly, I also required a fax phone in recognition that some of the documents cannot always be attached through e-mails noting that some clients may not have scanners. A telephone is also essential since I will also be dealing with customers through phone conversations especially if issues cannot be easily resolved through e-mails. The major problem that I encountered in my online shopping is the fact that I cannot purchase the same set of products from the three retailers. It should be noted that HP’s online website carries only its manufactured brands. Thus, the choice is limited. In order to remedy the situation, I chose to purchase products which have the same features from the three different online retailers. I also find it difficult to calculate tax rate in CompUSA as it shows zero tax rate for my zip code. Thus, what I did is to look it up in the other websites. Lastly, I cannot compare the results of my shopping list in the three stores thus, the need to calculate using an Excel spreadsheet. I believe that Table 2 best satisfies my requirement. Sourcing from manufacturer allows me to get a warranty of one year on my purchases which I can directly transact with them. Price-wise, Shopping HP also entails the lowest cost which is consistent with my goal of minimizing

LOREAL BUILDING A GLOBAL COSMETIC BRAND. Pages 644- 651 of your main Case Study - 1

LOREAL BUILDING A GLOBAL COSMETIC BRAND. Pages 644- 651 of your main text Ghauri and Cateora text book (2010) - Case Study Example L’Oreal has managed to penetrate the market deeper because of the strength of its brand. Mostly, it is its association with top models and proper marketing that has aided the company to fly high. Amid strong competitive environment, L’Oreal has fully engrossed in one line of product production to achieve quality. Unlike its competitors who have diversified, L’Oreal has only opted to stay fixed to one line of production. Branding is a major asset of a company and through it; a company can either achieve market or financial advantage (Jayachandran 2004). A brand can be defined as a name which influences buyers. Throughout its entire period in the market L’Oreal has managed to grab the attention of customers. At the display of its products customers are easily evoked to make a purchase. L’Oreal has adopted a method of saliency, differentiation and intensity to market its products globally. Being an attention driven economy brand campaign is a requirement, bringing to the fore the major attributes of the product aids the sale of that product; these are the mechanisms which L’Oreal has incorporated in its strategy (Cant 2006). L’Oreal’s brand has been a certitude and risk reducer in the market. Each moment a customer comes across these products they feel contended about the quality and use of them. L’Oreal’s product images portray a quality and functional product which is essentially attractive in the eyes of the customers. It is these appealing techniques which have spurred the growth of this company. A clear observation at the taglines of the company is a sign that its planning mechanisms are up to date; ‘because you are worth it’. These Cathy taglines are what pull customers continually to remain loyal in the company’s products. It gives a sense of caring and concern to customers in the market (Little & Marandi 2003) The logo chosen by the company is a simple and easily interpreted

Talent management in a recession Literature review

Talent management in a recession - Literature review Example There are various guideposts for talent management in face of economic turmoil, which are central to this study. They were compiled as â€Å"Has the great recession changed the talent game? Six guideposts to managing talent out of a turbulent economy† following the release of the report earlier in 2010. The objective of this study is to articulate the challenges of talent management during recession and the ways in which they may be solved. Literature Review In face of an economic recession, financial crisis or credit crunch, various corporations may choose to focus on retrenching a section of employees, restructuring the corporate leadership through change management, or devising various cost-cutting strategies (Arthur 2011, p 89). Through such strategic operations, the corporate strategists and leaders often downplay the value of talent management in the organizational mainstream by failing to realize that talent management is a sin qua non for fostering productivity in prep aration for economic recovery. Economic experts reckon that the current economic recession fundamentally change ways in which executives develop, engage and manage corporate employees. The vital query revolves around how talent management strategies will distinguish the winners from the losers during the transition from the prevalent recession into the new economic order. This study focuses on whether the improving economy is capable of creating a â€Å"resume tsunami† as employees seek new ventures. It also seeks to address the question as to whether the time has come for companies to stop playing defense and go on offense on the issue of talent management (Axelrod 2002, p 88). According to the projected findings retrieved from the report of the yearlong Managing Talent in a Turbulent Economy survey, there are various fundamental considerations for executives as the corporate world moves past the current economic turmoil to face the emerging challenges of the new economy. Th e survey indicates that these milestone considerations can enable companies to adjust and position themselves strategically for the projected economic upturn as they implement various strategies to develop new talent while retaining the talent necessary to steer their companies back to the path of progress (Schein 1977, p 93). In some cases, companies may use economic resources as an excuse to retrench the less productive segment of the firm. According to economic experts, there is a psychological impact of this kind of arrangement on the remaining staff following the layoffs. For instance, the remaining employees may feel overloaded since they would have to undertake prior jobs exercised by their dismissed colleagues. Likewise, they would have to undertake their jobs amid growing tension and suspense of looming layoffs. One of the purposes of this paper is to ascertain how an organization can retain these talents and motivate them (Birdi et al 2008, p 498). As the current economic recession traverses with the projected economic recovery, Deloitte released a report indicating talent trends in the changing economy. Published in the New York Times April 19, 2010, this report dubbed The Great Recession Transforms Talent Management, Leadership and Development: Deloitte Survey Series was based on yearlong in-depth research. Following a series of independent surveys, the company identifies several guideposts to reflect on while confronting talent management challenges of

Security Management Paper Essay Example | Topics and Well Written Essays - 1250 words

Security Management Paper - Essay Example Because of these, several hiring selection matrix are being developed to help employers to choose the appropriate person for the job. With the help of the hiring selection matrix the employer will be able to compare the applicants more accurately and objectively. The matrix is use to be able to provide equal opportunity to all the applicants on lawful job related and non-discriminatory criteria. A pre-designed tool was created by Texas Tech as a hiring selection matrix. The matrix composed of a spreadsheet, which helps to evaluate the applicant. The snapshot of the matrix is shown below (figure 1). To start with this matrix on the upper portion of the matrix just types the required qualification of the person needed for the job. The preferred skills may include education, Clerical experience, MS Office experience, ten key by touch, TTU experience, bookkeeping experience, keyboarding score and spelling score. On the lower part of the preferred skills you can rate the skills from 1 to 5 (with 5 as the highest scale). Once the application received, the name of the applicant can be inserted on the applicants’ column. Opposite to the applicant column are column wherein you can put your rate for a certain applicant (rate 1 to 5 – 5 is the highest). Once done with the rating an application score will be shown, this is where the basis as to who will be interviewed or not. If someone does not meet the minimum requirement, put an X on the minimum requirement column of the applicant. To better view who among the applicants got the highest rate click the â€Å"sort† button. The applicants name will be arranged from highest to lowest. From here it is easily to pick who among the applicants will continue to the next step and who are not. After the interview the score are place on the interview score column and the reference score are inserted. The Hiring Selection Matrix will automatically show the total

Female Authors and the Novel Essay Example for Free

Female Authors and the Novel Essay The contribution of female authors towards the development of the novel is significant. Indeed it can be argued that feminine sensibility plays a key role here. G K Chesterton describes the novel as a feminine art form, and he explains that it is the female eye for homely detail, as well as the talent to depict the intricacies of relationships, that make it so (39). These qualities are important because they serve to counteract the male tendency towards philosophy and idealism. Such tendencies must be overcome because the novel is aiming for an individualistic and democratic voice which is beyond all factionalism. The search for an individual voice had been the aim of literature since the Protestant Reformation. It was the aim too of the Enlightenment; but the practical effect was only to introduce the rigid formality of classicism. So the constraints of the Church had been replaced by just another form of constraint. Such constraints were overcome in the end by the female prose writers, and gradually over a long period. In this respect we will examine the two writers Aphra Behn and Mary Shelley, separated by a century and a half. The former presages the advent of the novel, while the latter perfects the form and paves the way for the great Victorian age of the novel. Classicism was the key barrier to the development of the novel. All efforts towards informality were frowned upon by the stalwarts of Augustan literature, led by Dryden and Pope, so the novel was perforce directed underground. Here it flowered in the hands of the women writers, who were mostly ignored because they concentrated on sentimental romance, and appealing to woman readers alone. Daniel Defoe is now regarded as the first proper novelist, but it is plain to see that he has adopted a form established by the female writers, who produced mostly trifling and salacious romances. Such a description may be applied to Aphra Behn’s Love Letters Between a Nobleman and His Sister, but it is also notable for being the first epistolary novel. Her reputation, however, rests on Oroonoko, a love story involving an African prince captured by slave traders. Though not yet a proper novel, it contains many innovations that point in that direction. Behn assumes a conversational tone with the readers in places, inspiring familiarity. It also contains an omniscient voice of narration, which was to become the most distinctive characteristic of the novel proper. However, she feels obliged to explain her omniscience, and so the narrator is tangentially involved in the story itself. She knows all the incidents in Africa because she has lived the slave plantation and has conversed with the African prince. By the time Mary Shelley writes Frankenstein, the novel form has almost come into its own element, and its history boasts such great novelists as Defoe, Fielding, Richardson, Sterne, Smollet and Austen. Nevertheless, Shelley’s original contribution in not insignificant. The voice of the novel reflects ‘individual expression’, and this has been largely perfected by this point. Shelley goes on to tackle the theme of individualism itself. It is the story of a mad scientist who cuts himself off from the world in order to create a being from assembles and inanimate organs. We discover similarities between the project of the mad scientist and the project of the novelist giving life to his fictional creations. The novelist functions as an individual, and his is probably the loneliest occupation of all. At the same time it is his task to create individuals, purely from the imagination. Shelley’s theme is at heart the mutual dependency of creator and creature. Though she is outwardly concerned with the misuse of science, and of the terrible consequences of mechanization, the underlying theme remains that of individualism. In this sense we may interpret her novel as an exploration of the limits of the novel. In conclusion, female writers can be said to be largely responsible for the development of the novel from the Restoration onwards. The evolution of the novel has avoided the limelight, yet the novel has been the primary vehicle for the advance of individualism. Only with the Industrial revolution and the rise of democracy does the novel burst forth as the principal mode of literature. Aphra Behn and Mary Shelley were key proponents in novel’s development. Works Cited Behn, Aphra. Oroonoko. Ed. Janet M. Todd. New York: Penguin Classics, 2003. Chesterton, Gilbert Keith. The Victorian Age in Literature. Oxford: Oxford University Press, 1966. Shelley, Mary. Frankenstein. New York: Collectors Library, 2004.

Dbq on Olympic Essay Example for Free

Dbq on Olympic Essay The technology right now allows people from different countries to communicate with each other, by airplane, cellphone, email. However in 1892, such technology did not exist, but people unite in different way – Olympic. It is an athletic game originally held in Greece city states every four years in honor of Zeus, their god. Shaped by many factors; ever since the first modern Olympic start in Athens in 1896 this competition became international celebrated. Such as the countries ‘pride of associate with Olympic, the impact of conflict political view affects the team, the economic opportunities created by the events, and influence of society views on gender role of female. Document 6 and 10 forms a group, because both relate to the pride of countries for being part of Olympic. Document 6 was written by formal Soviet, state the effort of the country make Moscow chosen to stage 1980 Olympic game. It emphasizes the honor of hosting this competition and sees it as acknowledgement to the country ‘greatness. Document 10 was written to express the lack of pride of Pakistan’s Olympic team. It relates their performance to previous team which form at partition era, and state how the current team tarnished the country’s name by their poor achievement at competition. Another group is form by document 3 and 4, these include the effect of political views of countries affect the athletes. In document 3, Nazis would do everything in their power to won Olympic. Not to prove they are better in sport than others, but because they want to demonstrate the whole Nazism was superior that democracy. In document 4 it describe the pressure face by American team in 1952. The presence of Soviet team, the advocate for communism, stresses them. They need to prove democracy was better than communism by defeat the soviet athletes in Olympic. Documents 5 and 7 combined together for the reason that both deal with the financial prospects created by Olympic game. In document 5 the author thanks 1964 Olympic was help in Japan. After WWII the country was at hostile condition, but the power of hosting Olympic made Japan one of a world trade command. In document 7, the writer explain the loss of Korean’s opportunity in Olympic. Even though South Koran was select to stage the game, but none of the Korean company was top sponsor. No matter who earn the trophies at end, corporation sponsor still makes cash. Also document 2 and 8 form a group because it contents the gender role changes over time at Olympic. In document 2, there’s a picture of a woman archer, and it state only two percentage of athlete were female at 1908 competitions. In document 8, after almost hundred years the number of female participant increases to twenty-nine percent. One of the female competitors inspires other woman who has potential to ignore society gender custom and became stronger in mind. In document 1, it explains how Olympic a great beneficial to the world was. It would reduce the chance of war, and gaining allies for peace. The reason for this point of views is because of the author; he stands the founder of modern Olympic movement, so he obviously would write the statement that supports his actions. Document 9 content a graph showing fee pay to Olympic committee for right of broadcast the game. The point of view showing the improvement of Olympic overtime, more people interesting in it cause the fee to increase. It was publish by Olympic committee, so they want other to realize the enhancement of this competition. An additional document that would help me better understand the question is the data showing number of countries attending in each Olympic, accompany by timeline of important historical events. By compare the countries number with history I can find the relationship between it. Such as the low number of countries attend the Moscow Olympic in 1980 was caused by US led boycott to Soviet. Another document that would enhance my knowledge would be the process of chosen hosting country for the game. It would be benefit to know how the country earns the right to stage the game because all the other document did not provide guideline for select the country.

Philosophy of the Italian American Mafia

Philosophy of the Italian American Mafia The Italian mafia came to power in America in the 1920s from Sicily, Italy (Staff). It became known as organized crime (also known as the Mob) and became centered in New York City, divided among five major crime families, which included nineteen additional family units around the country (Jrank). The five major families were the Bonnano, Columbo, Gambino, Genovese, and Lucchese families who were organized through the efforts of Salvatore Charles (Lucky) Luciano. (Jrank). This was the beginning of the very powerful counterculture American crime syndicate. A counterculture is a subcultural practice, which is consciously intended to challenge the values of the larger society, rejecting the major values, norms, and practices of the larger society, and replaces them with a new set of cultural patterns (Thomas). From a sociological perspective, which is a look beyond commonly held beliefs to the hidden meanings behind human actions, Lucky Lucianas special contribution to the success of the mafia depended on his running the show like a legitimate business, based on profit and loss capitalism as a board of directors would be run by a CEO (Thomas 4). One major difference, however, was that Luciano, as the CEO, conducted business as an absolute dictator who saw no limitations on taking down oppositional viewpoints through violence. It was like an inner government within the larger society that had factions within (like political parties, in this case opposing families) that conducted wars against each other. Sociological Imagination as defined by C. Wright Mills is the ability to see the connection between the larger world and your personal life. It is also the capacity to range from the most impersonal and remote [topics] to the most intimate features of the human self-and to see the relations between the two (Thomas 5). Luciano started out his career in a legitimate business as a clerk for a hat company around 1914. But by 1916, he was dealing with drugs and had his major run-in with the law, which earned him six months at a reformatory for that crime (Editors). From that time on, Luciano got involved with other questionable businesses such as bootlegging, prostitution, gambling, loan sharking (charging very high interest rates), drug distribution as a natural extension of bootlegging, and labor racketeering (Jrank, 2/5). All of these enterprises had certain small levels of legitimacy but always ended up tinged with major levels of criminality, illegal operations, and various deviant l egal practices. Luciano and his fellow colleagues saw no conflicts in carrying out these controversial businesses with an iron hand and with few moral and ethical considerations. Ethnocentrism is defined by W. LaVerne Thomas as the tendency to view ones own culture and group as superior. In addition, it is the belief that the characteristics of ones group or society are right and good, helping to build group unity. (Thomas, 35). This kind of situation was a very dominant characteristic of the American mafia organization in its heyday. It was initiated from Sicilian culture in Italy, and nearly all the bosses and godfathers who led the family organizations had roots in Italian culture that came from Sicily. The New York mafia was dominated by New Yorks five major families previously mentioned, along with other more minor Italian families with names like Profaci, Gagliano, Mangano, Marazano, and Masseria. (Bio, 2/4). The only way to move up in the organization of the New York mafia was to be geographically located in the New York City area and be of Italian (preferably Sicilian) heritage. There were major exceptions to the Italian rule, however, most notably Lu cky Lucianos most trusted and important Jewish friends and allies from his youth-Meyer Lansky and Benjamin Bugsy Siegel. (Bio, 1/4). Nevertheless, neither of those two non-Italians was ever able to climb to the very top of the leadership of the mafia organization or lead one of the major or minor Sicilian crime families. There were also other ethnic communities that competed with the American Italian mafia-primarily the Irish, Russians, and Polish organizations. Thomas defines Cultural relativism as an attitude in which there is a belief that cultures should be judged by their own standards rather than by applying the standards of another culture. In other words, it is the attempt to understand cultural practices from the points of view of the members of the society being studied, (Thomas, 36), In the case of the American mafia that was based on Sicilian origins; this means that ethics and morality came from a culture that is male-dominant, sexist, and machismo. There was always a defined code: It was a mixture of ethics, friendship, family, property, and lifestyle intermixed with violence, corruption, trust, faith, and a certain sense of honor. (Gambetta). The family always came first with a strong sense of loyalty. It was run as a real true government, but a clandestine one that was better obeyed and even better understood. (Reppetto) I cannot say that I agree with the basic philosophy of the Italian American mafia as described in this paper as an example of a good countercultural philosophy. Although they seem to have an organized structure that imitates the structure of our overall American government and society working within a capitalistic for-profit basis, what it is definitely missing at its core is a reasonable moral and ethical code based on democratic principles. They are totalitarian in nature, prone to violence against the poor and less powerful, and definitely ethnocentric, sexist, and out primarily for their own good. They do not care for the needs of the common man, only themselves. This is how they basically keep themselves in control and have power over everyone else. This is how they try to be above the common laws and liberties of the land. Their very existence flies in the face of the US Constitution. Even after Lucky Luciano was in prison at the tail end of his career, he tried to offer the US help in the war effort during World War II by using his criminal connections in Italy to advance the Allies cause. (Bio) This effort, of course, was rejected by the US government, but it certainly showed how Lucianos ethics and moral base was constantly challenged and off base. Even later than that, after Lucky Luciano was deported to Italy, never to return to the US legally, he traveled to Cuba where he was also later deported back to Italy because of criminal activity, where he remained under surveillance and not allowed to leave Naples. He was still involved with drug trafficking at that time until his death at a Naples Airport in January of 1962. Ironically, he was on his way to meet with a film and television producer who was going to make a movie about his life as an infamous hero/villain of the 20th century. In my opinion, Lucky Luciano is certainly more than a footnote of history, but he and the mafia are definitely not proud examples of a morally acceptable counterculture lifestyle. Works Cited Editors, Biography.com. The biography.com website. 15 June 2015. 9 march 2017. Gambetta, D. The Sicilian Mafia. 1993. Harvard University Press. Jrank, law. law.jrank.org. 2015. 10 march 2017. Reppetto, T. American Mafia: A History of Its Rise to Power. Kindle. Staff, history.com. history.com. 2009. 9 march 2017. Thomas, W. LaVerne. Cultural Diversity. Holt, Rinehart, Winston. Holt Sociology The study of Human Relationships. Austin: A Harcourt Education Company , 2003. 39.

Admissions Essay: To Fly Alone :: Medicine College Admissions Essays

Admissions Essay: To Fly Alone "Dr. Johnson ... Dr. Johnson...." As I wearily walked down the artificially lit corridor, I realized it was my father's doctor being paged. I turned and ran towards the intensive care unit I had left a few minutes ago. The sterilized odor of the hospital overwhelmed me as I raced through a maze of white walls to confront his death. After bolting through heavy metal doors, I saw doctors and nurses rushing frantically around the room. I could only hear one sound. It filled the air and was audible above all the commotion and the heavy pounding of my heart. The monotonous beep of the monitor meant Daddy was gone forever. While sitting next to his cold body, I focused at the crimson drops, which stained the yellow linoleum floor and slowly remembered what a terrible ordeal the past six weeks of hospitalization had been. My Life had changed forever since the day I sped through traffic with my Dad shivering in the back seat next to my worried mother. I was scared to death without even knowing that the killer was Leukemia. Although the chemotherapy proceeded well, it gradually wore my father away. The first side effects were a loss of appetite accompanied by nausea and vomiting. His hair fell out next, and I could tell my Father's courage was beginning to waver. A look of pain and anguish had replaced his usual smile and with each passing day he looked more like my grandfather. It all seemed like a bad dream. While packing up hours after he had passed away, I found a note directed towards me. It was in Father's handwriting; blurry scribbles because the medicine made his hands shake. I sat down and cried because it said in Spanish, "My son, it is time for you to fly alone." It is hard to understand Dad's absence, and that he left on my 17th birthday. Although I miss him everyday I am grateful for all the time we spent together and everything my father taught me. He pointed me in the right direction and made me believe in myself. There is good in this beautiful world, and life will always receive my best effort. I will never be embarrassed by my heritage and will succeed. I know he is proud of me.

Critical Evaluation of Stone Cold by Robert Swindells Essay -- English

Critical Evaluation of Stone Cold by Robert Swindells A novel that I have read recently is "Stone Cold" by Robert Swindells. In this novel there are two main characters called Link and Shelter. These characters have very different personalities. I intend to consider the ways in which the author has created these two very different personalities and will explain my reaction to each of them. This novel tells both sides of one story, Links side and Shelters side. Link is a 16year old boy that left home because of family troubles and Shelter is a 47year old man who was discharged from the army on medical grounds and doesn't agree with this. He thinks it is his duty to get rid of the homeless. Link moved to London to get away from it all (his family) and became homeless. Shelter doesn't like the homeless, he just thinks they are a "waste-of-space" Shelter begins to bribe them into going back to his flat where he intends to kill them! Shelter kills many of Links friends and Link begins to wonder why they are all going missing. He does some detective work and then the truth is finally revealed. In this novel Link is one of the main characters. During this novel we are made to sympathise with Link. One of the ways in which we are made to sympathise with him was when his stepfather Vince treated him unfairly "slapping him about". This did not happen on only one occasion in fact it happened everyday: "I'd been with my mates, he locked me out the house". Even although this was not Vince's house he still thought he had the authority over Link and his mother to do this. This also showed how much Vince disliked Link. Another way in which we are made to feel sorry for Link was when link was homeless and could... ...lpless person didn't have a clue what they were getting themselves into. Link and Shelter are the complete opposite of each other. Link is a very caring character that hasn't really achieved anything in life, whereas Shelter is a cruel, heartless person who has experienced military work in life. In conclusion I think Shelter is a horrible man. I feel sorry for Shelter because I think he feels he didn't achieve in life because he was dismissed from the army and he is coming back by killing the homeless. On the other-hand I think Link is a very kind and lonely person. No matter how poor he was he always helped his friends. I also feel sorry for Link, his family disowned him and he has no real friends. I thought this novel was a great read. It made me realise how hard and dangerous it is for the homeless to survive and also what a lonely life they lead.

Ocean Contaminants and the Impact of El Nino :: California Beaches Environmental Essays

Ocean Contaminants and the Impact of El Nino The ocean is inhabited by many and loved by all. Whether you surf the waves or use it for recreational purposes, its important to us all. There are dangers to the ocean that anyone who bathes in it should be aware of. Besides the obvious dangers of the current and the pounding waves, there are possible microscopic enemies at large. Every year the beaches are closed for a variety of reasons. Sometimes it may be for a surfing contest, or if the waves are too dangerous, but the most overlooked may be ocean contaminants. Around 20% of ocean water pollution occurs naturally. Its important for the public to aware of the contaminants that reach our waters and how they get there. OCEAN CONTAMINANTS FROM HUMAN ACTIVITIES Viruses in the ocean, as products of human activities, are potentially dangerous contaminants of many coastal waters. Total coliform bacteria are a collection of relatively harmless microorganisms that live in large numbers in the intestines of man and warm- and cold-blooded animals. They aid in the digestion of food. A specific subgroup of this collection is the fecal coliform bacteria, the most common member being Escherichia coli or E.Coli. These organisms may be separated from the total coliform group by their ability to grow at elevated temperatures and are associated only with the fecal material or warm-blooded animals. Fecal Coliform is the bacterium that forms in water from fece of humans and other warm-blooded animals. These types of feces can enter directly by animals, such as birds, by discharging into river. Feces also enter water by agricultural and storm run off carrying animal waste, and human sewage discharge.(www.stale.ky.us) The presence of fecal coliform bacteria i n aquatic environments indicates that the water has been contaminated with the fecal material of man or other animals. Fecal coliform is not dangerous itself. Its the pathogens that may be found along with fecal coliform that is harmful. Human pathogenic viruses are not only found in the millions of gallons of variously treated human wastes dumped directly into coastal waters from sewage outfalls, but also from runoff from numberous storm drain sewers. Fecal coliform measures are important because they can help determine the probability of contracting a disease from the water. So, the more fecal coliform, the higher the probability of a disease causing bacteria being found in the water.

Abrahamic Religion Essay

Religion is the one element of life that has connected the races and societies of the world for hundreds of years. It has given meaning to lives that may seem otherwise hopeless. Out of the 5 religions I have looked at, I think 3 of the religions are the most alike. Christianity, Judaism and Islam are all very closely unified as Abrahamic religions because they share tons of common beliefs and thoughts. My investigation is on some of the similarities and differences of these three religions. All three religions believe in one God and the same God, the God of Abraham. So how do they differ? The Abrahamic faiths are strictly monotheistic. Even though Christians believe the Holy Triune (God as the Father, the Son and the Hoy Spirit.) they still consider God as one. Despite the many similarities between the Abrahamic faiths, there are some differences. For instance, Judaism denies that Jesus was a prophet while Christians and Islam acknowledge Jesus as a prophet. Also, the three religions all have their own special worship days. The Muslims worship on Fridays, the Jews have their worship on Saturdays and the Christian one is on Sundays. See more: The Issues Concerning Identity Theft Essay The Jews, the Muslims and the Christians all worship in different places and have different religious texts. The Jews worship in a place called the synagogue. In some synagogues, men and women have to sit separately. The Jews study the Torah. Torah is part of the Tanakh (Hebrew scriptures), which is compromised, with the five books of Moses. (From the Old Testament: Genesis, Exodus, Leviticus, Numbers and Deuteronomy.) The Muslims on the other hand worship in a building called the mosque. Like the Jews, Muslim men and women are not allowed to worship and pray in the same place. The Muslims’ religious text is called the Qur’an. The Qur’an is written 600 years after the books of the bible. It entails several dozen pestles, greatly differing in length. They have ostensibly dictated by Muhammad (The man who claimed to be a prophet.). And lastly, the Christians worship in the church. The church is often recognized as God’s body on earth. Unlike the Jews and the Muslims, the Christians come together in a group but they are allowed to worship God on their own in any place. The Christians study the Holy Bible. The Bible is the Tanakh that’s reordered and now called the Old Testament, complemented with the New Testament which consists mainly of the Gospels and a bunch of letters written by the followers of Jesus to other followers of Jesus. The Abrahamic religions believe that there will be a Day of Judgment where God or a prophet will come down to Earth and judge everyone. Even though the three religions have the same basic view on it there are some differences in what they believe will happen on that day. The Christians believe that on this day, God will judge all people. They believe there will be two judgments, the first one is the entry to heaven based on faith and the second one is the position in heaven based on deeds. Like the Christians, Muslims believe that the present life is only a trail preparation for the next realm of existence; this life is a test of each individual for the life after death. The Jews on the other hand has a totally different view on this day. They believe that Muhammad will come to judge them instead of God. They also believe that the people will be categorized into 3 groups. The first group will be immediately inscribed for everlasting life they are the thoroughly righteous people; the second group will be doomed in hell, they are the thoroughly wicked people and the third group will go down to Hell and squeal and rise again, these are the people in between bad and good. In my opinion it is so interesting to see how three different religions can be so similar but also at the same time.

Dark Brown Dog by Stephen Crane Essay

_A Dark Brown Dog_ is a short story by the praised realistic author Stephen Crane. Within this piece, Crane takes a different approach to the boy and dog theme by creating an atmosphere of abusiveness. This trait is well incorporated by Crane and can be easily found within the characters that Crane had carefully crafted. Specifically, the abusive trait can be found in varying levels within the father and the young boy. And while the prominence of this sadistic trait remains in the story, the trait helps create a a change in boy and dog’s relationship. In the story, the father’s presence is accompanied by and is synonymous with sadism and abuse. The first incident in which the father appears is when the boy first brings the dark brown dog to his house. Naturally, the family clamors about the dog and scrutinize it to the point where the boy is protesting loudly as to keep the dog. At that moment the father walks into the house in the midst of the yelling and, â€Å"perce ives that it would amaze and anger everybody if such a dog were allowed to remain, he decided that it should be so† (Crane 3). This reflects how the father takes enjoys forcing the family to put up with the presence of the unwanted dog. The incident is also representative of how the father finds pleasure in others suffering, a tenet of sadism. While this incident may not seem to define the father as an abuser, it remains as a hint of the full extent of the father’s sadistic nature. In fact, the entire magnitude of the father’s abusiveness is encapsulated by the turning point of the story in which the boy and the dog come home from one of their adventures only to arrive to the sight of the father throwing cooking utensils in a drunken rage. The sight drove the boy to seek shelter from under a table while the dog trounced around the room excited by the spectacle, unaware of the danger. The dog’s vulnerability and naivety led the father to take advantage of it as he beat the dog with a pan, force the dog into submission, and eventually, â€Å"swung him two or three times hilariously about his head, and then flung him with great accuracy through the window† (Crane 6). The father was clearly enlightened by his ability to prey upon a defenseless dog and to murder him without a second thought. Not only that, but this incident showed how father truly wanted to make the dog suffer as the father unnecessarily twirled the dog around before killing him. To a lesser extent, the boy also exhibits the abusive trait that is found in  his father and instead of inflicting pain on everyone, the boy abuses the dog. For instance, when the boy and the dog first encounter one another, the dog acts playfully with the boy who promptly hit the dog and sent him into a prayer like stance showing the dog’s submission. This submission was foud comical as it was stated that, â€Å"the child was greatly amused and gave him little taps repeatedly, to keep him so† (Crane 1). Superficially, this depicts the child simply amusing himself. However, there exists an underlying layer that reveals the sadistic trait of the child as he finds delight in the dog’s pain and fright. It shows how the child extracts a feeling of superiority over the dog which Crane further establishes in his story by describing the child as a terrible despot and the dog as a subject. In addition to this occurrence, the child had displayed his abusive nature on a separate instance. Crane describes this instance as a general and recurring case as he describes how, â€Å"Sometimes, too, the child would beat the dog, although it is not known that he ever had what truly could be called a just cause† (Crane 4). What is established here is that the child harms the dog for no reason. Through the conclusion derived previously, it is inferred that the child had done this deed because he found pleasure in exerting his might over the dog. This reestablishes how the child exhibits the sadistic traits which his father also bears, only to a lesser degree. Pointedly, Crane crafts the boy to be reflective of his father’s habits. This is done to show the cyclical nature of abuse and how the ones being abused may develop sadistic traits themselves. Regardless, of this fact Crane proceeds to simultaneously illustrate how abuse can shape a relationship. Specifically, the relationship being altered one existing between the boy and the dog. As noted, the boy and the dog first start off with an abusive relationship with power and dominance being held by the boy and a subservient role taken upon by the dog. This is perfectly encapsulated by the fact the dysfunctional family of the boy would often go out of their way to harm the dog and as a result, â€Å"The child became a guardian and friend† (Crane 3), to the dog. This is descriptive of how the abusive nature of the boy’s home had forced him to take upon the role of a protector. What’s more, is that the abusive atmosphere of his home had led the boy to grow a fondness for his new companion and to strive to protect to dog instead of  letting him befall to harm. What solidifies this conclusion is the ending of the story, after the father threw the dog out the window, the family had found the boy, â€Å"seated by the body of his dark brown friend† (Crane 6). When taken a step back, what this shows is how the abuse and sadism surrounding the boy and the dog had altered their relationship from an abusive one to one based upon loyalty and friendship. In conclusion, within the 6 short pages of a _Dark Brown Dog_, Stephen Crane creates characters with a shared and prominent trait of abusiveness. These characters were primarily the father, and to a lesser, but still significant extent, the boy. And while this trait had shaped the characters, it also played a role in defining the course of the boy and dog’s relationship. Case in point, the abusive trait in the story had been integral to _Dark Brown Dog._

Failure Turned Into Success

Brandon Miller John Delano ITM 1900 February 5, 2013 Failure turned into Success I failed many projects at work, some larger than others. One project that I failed was when I had to refill the push mower with oil. I almost made my first mistake by choosing the wrong type of oil for the mower, but luckily was smart to call my boss and choose the correct oil. My first mistake was to not to listen to what my boss said and clean off the dipstick before I started to refill the oil tank.By not doing this, I did not know the specific amount to how much to add. This mistake leads into my second mistake of adding too much oil to the mower. These two mistakes ruined the mower and costing the company to buy a new push mower. I could and should have done many things different to avoid this problem. The main thing that I should have done different is to ask someone to help guide me through the process of adding oil instead of teaching the process to myself, which ultimately cost the company more money.I, as a Christian project manager, should have many standards to evaluating software development projects. When evaluating, I should ask to myself whether the project is honoring to God. When I say that, I mean is the project representing the way Christians live their lives for Christ. Is the project appropriate to God and acceptable for anyone to accomplish? In 1 Thessalonians 4, it talks about urging or pushing believers to live a life pleasing to God. Then it goes on to talk specifically about the life believers should be living.The way that I am told to be living my life should also be displayed in the projects that I create. The projects should be an encouragement to others when they use it and should help to benefit other’s lives. This project also should be an example to how believers live their lives. 1 Timothy 4:12 helps encourage that mindset by talking about how believers should set an example for others in speech, conduct, love, faith, and purity. Overall, w hen evaluating projects, they should be pleasing to the Lord, be an example, and influence others positively when using them.Basing my mistakes on the standards by which to live by, my project would still be considered a failure. It would be a failure because I did not listen to my boss, which is disobedience and that is not pleasing to the Lord. Ruining a mower is not a good example to my other work colleagues either. I should have been smarter in the way I handled the project and thought about how to have the project run efficient and productive. My disobedience resulted in failure of the whole project and making the company’s reputation increase negatively.Moses would probably say that about 45% of the plan was completed on time. The percentage is not very high because of the Israelites causing problems with their attitudes and doubts on God. Also, the Israelites did not have much faith in Moses leading them and this caused many problems in trying to get the plan completed . From Moses’ perspective, I think he would say that the journey to Mount Sinai and getting the Ten Commandments written was completed late because of the actions of the Israelites.Since the Israelites became impatient with Moses and making a golden calf, it slowed down the entire process of getting the Ten Commandments written. Moses could have taught Aaron stronger principles in keeping God’s people under control while he was at Mount Sinai. If Aaron was stronger and not so willing to make false gods, the process of the Ten Commandments being written would have been completed quicker. Source for timeline: http://www. bibleview. org/en/Timelines/20_1800BC-1400BC. html

Business Communications Final Exam Questions & Answers Essay

1. Briefly describe any one of the communication models discussed in the textbook and/or lecture Lasswell’s (1948) model describes communication as a one-way transmission of messages. The model shows the ‘who’ as the ‘source’, the ‘what’ as the message, the ‘how’ as the channel, the ‘whom’ as the destination and the ‘effect’ as the outcome. 2. Describe three of the of the tests you can use to enable ethical decision-making Are we rationalising: Identify if you are rationalising, that is justifying your reasons with excuses such as: Everybody is doing it It’s not illegal They did it to me If I don’t do it someone else will The golden rule: Treat others as you would want to be treated If you wouldn’t like a particular action or behaviour to happen to you, then don’t do it to others Publicity test: After making a decision, it would then be publicised for anyone to see or read about such as family, friends etc. If you are happy and confident in what you have done and do not feel any guilt then it is a good test to use, if not, then the decision was not ethical. 3. What is the role of ‘I’ statements in the communication process? Illustrate with an example I’ statements are a way of sharing emotions and letting others know how their behaviour is perceived and how it affects you. One of the most effective  ways to begin assertive statements is to say ‘I feel †¦ when †¦Ã¢â‚¬â„¢ For example, the message may be: ‘I feel annoyed when you don’t let me know you will be late.’ People can express their needs and wants with an ‘I’ message. It shows their personal involvement plus a willingness to share their feelings. It also lets them own their own reactions. 4. Identify and explain the three techniques of persuasion as outlined in the textbook Three techniques: Rhetorical mix Features-benefits mix Appeals to emotion Rhetorical mix: Persuasion involves careful framing of arguments and a mixture of the three types of rhetorical appeal. Good communicators have the ability to use and combine the three types of appeal appropriate to the audience, subject matter and context. logos, or the appeal to logic (price, variety, product information) pathos, or the appeal to the emotions (entertainment potential of the website, sensory appeal through audio/visuals, intuitiveness of navigation and the extent to which the website can be personalised for users) ethos, or appeal to credibility (privacy and security, corporate image and branding). Features–benefits mix The features–benefits mix is a technique of persuasion that incorporates a mixture of a product or service’s features and benefits into the message to show the audience the real benefits. The message must stress the benefits in order to focus on the receiver’s need and enable the receiver to see the relevance of the features and benefits to them. The message has two essential components: features of a product or service, and a clear and concise illustration of how to apply these features linkage of the features with the benefits to enable the receiver to understand ‘what’s in it for me’ Appeals to emotion Appeals to emotion are ideas targeted towards the emotions, needs or values that the reader or listener is likely to care about. Fair appeals to emotion generate emotions based on facts and related to the issue. In contrast, unfair appeals to emotion generate emotions based on unsubstantiated claims and aroused by biased words rather than solid evidence or by fallacies such as red herrings or by personal attacks unrelated to the issue. Appeals to emotion balanced with logic persuade fairly and ethically; however, appeals to emotion are often misused either intentionally or unintentionally. When used improperly, emotional appeals offer a simple unthinking reaction rather than a reasoned argument and manipulate through prejudice, fear, embarrassment or other feelings rather than convince credibly. Example 5. Define the concept of emotional intelligence. Discuss the role emotional intelligence plays in building relationships and improving performance at work. Define: the abilities to recognise and regulate emotions in ourselves and others. Discuss: Emotionally intelligent people are responsive to others and able to use their own personal and social competence to express their expectations and values. Researchers have concluded that success is related to more than general intelligence (IQ). Successful people are emotionally intelligent. They have the personal and social competence to develop positive personal, social and work relationships, and to interact easily. Emotional intelligence influences organisational effectiveness in a number of areas: employee recruitment and retention, development of talent, teamwork, employee commitment, morale and health, innovation, productivity, efficiency, sales, revenue, quality of service, customer loyalty, client or student outcomes. 6. Briefly explain the difference between macro-culture and micro-culture including examples for each The macro-culture comprises all the arts, beliefs and institutions (legal,  governmental, business, educational and social) that characterise an ethnic group, race or nation, while a narrower micro-culture exists within the macro-culture. The micro-culture includes the characteristic attitudes and behavior operating within a group, an organisation or a nation. Macroculture usually consists of the culture which influences the majority of the people. In United States, macroculture reflects to the traditions of Western Europe. An example of a micro-culture could be the aboriginal community within the larger Australian community. 7. Describe the characteristics of Hall’s context model of culture Hall’s context model demonstrates that communication and culture are not only about words. Not just text, but context. It explains how context can be measured and that there are two extremes – low and high High context: A culture in which the context of communicated messages is as important as the communicated message Low context: A culture in which the context of communicated messages is not as important as the communicated message itself 8. Define the terms ‘enculturation’ and acculturation’ and explain how they differ. Provide examples for each of the terms Enculturation is the socialisation process that we go through as we learn about and adapt to our society Examples: unconscious (as we absorb and imitate the daily habits, speech patterns and roles of our parents from infancy) or deliberate (as we are taught specific manners for greeting people, religious rites and rituals, and reading the Bible, Koran, Torah or other literature). Acculturation is the process of cultural adjustment and adaptation people experience as they move from one culture to another. Example: Adopting a culture’s values, symbols and behaviour. Moving to another country and adapting to their customs whilst maintaining your traditions from back home. Differ: Enculturation and Acculturation both involve adapting to society however acculturation is not an unconscious or deliberate process and mainly occurs when introduced to a new culture or environment. 9. What is cultural diversity? Why is it important for people to study diversity as they prepare to enter their career? Cultural diversity is the variety of human societies or cultures in a specific region, or in the world as a whole. It is important that people study diversity as they prepare to enter their career because people can then accommodate differences in the background, perspectives and family responsibilities of other employees, and gather knowledge from the diversity of perspectives to generate new ideas and ways of doing things. It is also important, as they will already have acknowledged that the workplace is diverse and also respect other colleagues of their customs and cultural beliefs. This in turn prevents any form of discrimination, and judgement. 10. Hofstede’s five†dimensional model of culture has substantial potential for aiding our understanding of individual cultures and for comparing cultures. What are the five dimensions in the model? Briefly explain any one of the dimensions. Five Dimensions Power Distance Uncertainty Avoidance Individualism vs. Collectivism Masculinity vs. Femininity Long-term vs. Short-Term Orientation Uncertainty Avoidance Defines the extent to which members of a culture feel nervous about, or are threatened by, situations they perceive as ambiguous, unclear or unstructured. People in high-uncertainty cultures: Are risk averse Maintain strict codes of behaviour Establish more formal rules Tend to be resistant to change. People in low-uncertainty cultures: Take more risks Require fewer structures Are more informal and relaxed Are willing to accept change.

Accounting Standards Boards Essay Example for Free

Accounting Standards Boards Essay ? Increased globalization in the business world has brought to fore some of the issues and challenges that multinational businesses face in financial recording and reporting of foreign based operations. With operations based in different countries that operate under different accounting principles and with varying currencies, there has been a need for the accounting principles and standards to be converged. This has in the past nine years seen the accounting policy making suggesting a complete overhaul in the way financial statements are reported and a convergence between the US’s generally accepted accounting principles (US GAAP) and the International Financial Reporting Standards (IFRS). This has been through various meetings between the International Accounting Standards Board (IASB) and US Financial Accounting Standards Board (FASB), two boards which determine these accounting standards. This paper therefore evaluates the history of the two boards and their relationship and looks at IASB equivalents to FASB original pronouncements. It also describes how a Master of Science in Accounting would prepare a student for an accounting profession. History of the Relationship between FASB and IASB US Financial Accounting Standards Board (FASB) is a board which is responsible for setting and improving financial accounting standards in the US and for governing and fostering preparation of financial reports by non-governmental organizations (Financial Accounting Standards Board, 2012).International Accounting Standards Board (IASB) on the other hand is also an independent board responsible for setting international financial reporting standards (IFRS Foundation, 2011). Whereas IASB and IFRS takes a principle based approach to accounting standards setting, FASB’S GAAP does this through pronouncements which are based or rules. They both put a lot of emphasis on income statements, balance sheet, statements of changes in equity and cash flow statements as key reports that are important in financial reporting. Over the past decade these two boards which determine the accounting standards in the world have been working towards ensuring that the financial reporting all over the world converges. The convergence concept first took root in the 1950s in response to the cross border capital inflows that were as a result of the economic integration after world war two. These efforts initially focused on reducing difference in accounting principles between major capital markets globally otherwise referred to as harmonization of the accounting principles. By 1990s the concept had changed into convergence which sought to build high quality financial reporting standards to be applied internationally (Financial Accounting Standards Board, 2012a). Both developed in the 1970s, FASB and IASC (international Accounting Standards Committee) a predecessor to IASB, set a trend for expanding international accounting standards and with the reorganization of IASC into IASB in 2001, the use of IFRS among various countries has progressed rapidly. For instance, over 100 countries and the European Union use these standards issued by IASB. The U.S. mainly uses its own issued US GAAP (Progress Report, 2011; Cain, 2008). IASB and FASB have been working together towards converging the IFRS and the US GAAP since 2002. Even China and Japan have been working to bring together their accounting standards with IFRS as at 2009. Over the past decade the pace of convergence has been very fast with the internationalization of standards growing rapidly. In 2010, Securities and Exchange Commission in the US issues a report supporting the convergence of these standards through incorporation of â€Å"the IFRS in the US financial system† (Financial Accounting Standards Board, 2012a). This implies that the US has been increasing exploring adopting IASB’s IFRSs, although there have been issues such as the fair value issues in IFRS and the cost of implementation that have slowed the progress. The IASB equivalents of the FASB original pronouncements As noted above, IASB’s IFRS takes a principle based approach to accounting standard setting as compared to FASB’s pronouncements which are viewed to be much stricter. In essence therefore, though IASB and FASB may address similar accounting concepts their approach to it may be different. It is these IASB’s equivalents to FASB’s pronouncements that bring the differences between GAAP and IFRS standards. Evaluating the FASB’s original pronouncements and IASB, the manner in which accounting concepts are approached can be noted. These are: whereas IASB’s IFRS requires that inventory costs of spoilage and idle capacity be excluded from the cost of inventory, FASB’s GAAP does not; IFRS requires yearly comparison of financial statements unlike US GAAP which only views comparisons as â€Å"desirable† but require three year comparisons; IFRS permits but does not require reporting of â€Å"comprehensive income† unlike US GAAP which requires it; IFRS classifies liabilities as non-current if refinancing is complete before the date of the balance sheet unlike GAAP which classifies it as so, if refinancing is completed before the financial statements are issued; and prohibition of extraordinary items from the financial reports by IFRS unlike GAAP which permits but to a restricted items which affect profit and loss (Deloitte, 2004; FASB Report, 2002). Other accounting concepts that differ between IASB and FASB’s original pronouncements are that IFRS requires that LIFO method of determining inventory cost be prohibited in IAS 2, unlike US GAAP which permits LIFO in SFAS 151, and that IFRS requires reversal of inventory write downs if given criteria are met unlike US GAAP which prohibits it. In addition FASB permits that inventory at net value be measured even if it is above cost unlike IFRS which restricts this to producers and broker-dealers inventories. FASB classifies the interest received and paid as operating activity in the cash flow statement unlike IASB which may classify it as financing, investing or operating activity. This leaves room for a number of interpretations. Furthermore, though FASB excludes overdrafts from cash, IASB includes it if it forms a critical and integral part of an organization’s cash base or cash management (Deloitte, 2004; FASB Report, 2002). Other IASB equivalents to FASB pronouncements are enumerated as shown below (Deloitte, 2004; FASB Report, 2002): -IFRS restates previous financial statements in the event of non-mandated changes in accounting policy, unlike FASB which includes cumulative effects current financial statement’s net loss and profits -IASB uses change in estimated method to evaluate changes in depreciation of assets, unlike FASB which used change in accounting policy that is the net profit or loss cumulative effect. -IASB uses cost recovery method for construction contracts when the completed percentage cannot be determined for sure unlike the USA GAAP which uses completed contract method -IASB does not recognize deferred tax due to the an asset or liability transaction that doesn’t affect accounting or taxable profit and is not a business combination in IAS 12 unlike the US GAAP recognizes this these through its lack of â€Å"initial recognition exemption† as addressed in SFAS 109. -US GAAP has special exemptions due to the provision of deferred tax such as leveraged leasing, intangible developments in the gas and oil industry and undistributed earnings -IASB uses a tax rate that is â€Å"substantially enacted† to measure deferred tax liabilities and assets, which can be left to a lot of interpretations, unlike FASB’s enacted tax rate which is sure and consistent -IASB uses rate applicable to undistributed earnings of an organization to measure the deferred tax on those earnings , unlike FASB which uses the higher of the tax rate between the one applicable to undistributed profits and the one applicable to distributed profits as addressed in SFAS 109 -IASB recognizes expense for share-based payment based on fair value of the payment whereas FASB recognizes this based on intrinsic value at grant date -IASB measures business combinations on the date of the acquisition whereas FASB does this on the date of consummation or closing date -IASB requires that recognizing a liability prior to acquisition restructuring be only if the one being acquired recognizes it under IAS 37, this is unlike FASB which recognizes it if the acquisition has already began -IASB recognizes in process R&D as an intangible finite asset or good will, unlike FASB which recognizes it as expense How MSA Program prepares student for professional Accounting A Master of Science in accounting program is very important for anyone who intends to pursue an accounting career in the future. This program prepares a student by providing knowledge on the various accounting principles that need be applied in accounting profession. It also makes a student be aware of the various accounting standards that are existing in the world, how each differ, and how accounting records and done in each. In addition such a program provides analytical and critical thinking abilities. In addition, it offers a global perspective on accounting practices and business issues and provides a framework for effective development for team building and leadership skills, and ethical decision making in business. Lastly it will enhance interpersonal and communications skills through interactions which seek to learn ways of solving problems and issues in the accounting and finance realm. All these are critical for a career as an accountant. Conclusion This paper has discussed the history of the FASB and IASB boards and their relationship and has looked at IASB equivalents to FASB original pronouncements. It has shown that standardized management accounting and controlling concepts that transcend national boundaries are increasingly needed with concern on the need of an internationalized Accounting and financial reporting standard to help in comparing of financial statements of countries from different countries and also to make it efficient and less costly for multinational companies when they are conducting financial reporting of their performance. IASB and FASB have made tremendous progress thus fur in their bid to converge the global accounting standards. Accounting Standards Boards. (2016, May 05).