My Wonderful Opportunity At The Department Of Computer...

ACKNOWLEDGEMENT I would like to thank Mr. Kishore Bopardikar (Founder and Chairman) and Mr. Charles Marston (Founder and Chairman) for giving me this wonderful opportunity to be a part of Calypso. It was a great experience to be working with such greatly skilled individuals. I would also like to thank my supervisor Mr. Phil Cullen for constantly guiding me and building confidence in me. Under his supervision, I think I have learnt as much as possible. I would like to thank my sub-supervisor Mr. Glenn Stoller and the team members for their patience and also creating a great work environment. I would like to thank the Department of Computer Science for letting me pursue this internship. COMPANY INTRODUCTION Calypso is the leading provider of front-to-back technology solutions for the financial markets. With 17 years of experience delivering cross-asset solutions for trading, processing, risk management and accounting, Calypso focusses its resources on customer problems, bringing simplicity to the most complex business challenges. Calypso provides customers with a single platform designed from outside to enable consolidation, innovation and growth. Calypso provides innovative solutions to complex markets. Calypso’s cross asset front-to-back architecture was conceived and built from inception as a single platform. It is an idea platform for systems consolidation, simplification and growth. Customers can reduce the total number of systems in use,Show MoreRelatedStatement of Purpose23848 Words   |  96 Pages................................................................................................. 5 Sample Statements of Purpose ........................................................................................................ 8 I. Social Sciences ........................................................................................................................ 8 Education: Teaching English as a Second or Other Language (TESOL)—non-native English Speaker .............................Read MoreFundamentals of Hrm263904 Words   |  1056 Pagesauthorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc. 222 Rosewood D rive, Danvers, MA 01923, website www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley Sons, Inc., 111 River Street, Hoboken, NJ 07030-5774, (201)748-6011, fax (201)748-6008, website http://www.wiley.com/go/permissions. To order books or for customer service please, call 1-800-CALL WILEY (225-5945). DeCenzo, David ARead MoreHuman Resources Management150900 Words   |  604 Pagesaffecting performance in organizations, both large and small. A joint venture between General Electric and a Japanese company, GE Fanuc is a manufacturer of factory automation and control products. Headquartered in Virginia with 1,500 employees, the HR department primarily performed administrative support activities. But when Donald Borwhat, Jr., took over as Senior Vice President of Human Resources, he and his staff began by restructuring and decentralizing the HR entity so that each functional area ofRead MoreStephen P. Robbins Timothy A . Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 Pagesretrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise. To obtain permission(s) to use material from this work, please submit a written request to Pearson Education, Inc., Permissions Department, One Lake Street, Upper Saddle River, New Jersey 07458, or you may fax your request to 201-236-3290. Many of the designations by manufacturers and sellers to distinguish their products are claimed as trademarks. Where those designations appear inRead MoreMarketing Mistakes and Successes175322 Words   |  702 Pagesauthorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc. 222 Rosewood Drive, Danvers, MA 01923, website www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley Sons, Inc., 111 River Street, Hoboken, NJ 07030-5774, (201)748-6011, fax (201)748-6008, website http://www.wiley.com/go/permissions. To order books or for customer service please, call 1-800-CALL WILEY (225-5945). Library of Congress

Ethics in Management Accounting - 2322 Words

ASSIGNMENT ON ASSURANCE OF LEARNING – ETHICS IN MANAGEMENT ACCOUNTING (CMA) Awoluyi Adekunle, Matric Number: 201403007 JUNE 29, 2015 MEMBA 3 LBS, Lagos AWOLUYI ADEKUNLE Matric Number: 201403007 Introduction The source of cost management ethical problems in any organization can be one or more of the following; 1. 2. 3. 4. Organisation’s management expectation Vs. professional ethics Personal desire for recognition / and promotion within the company Strife for quick money or cash Personal commitment or colleagues commitments In view of this, certain steps are required to be taken to ensure that strict adherence to business ethics is promoted within every organization. Several professional bodies have tried†¦show more content†¦It is important to note that all the information used by Wessling was deduced from the information generated by the Accounts department. Which reflects that the department have the required information to embark on adequate analysis for decision making in the company. Information gathered from the account’s department analysis was not sufficient enough to have made the decision made by Paul Hanson. Product 103 have more market share (10%) than any other product the company produces, a well-informed accountant would have taken the pain to further analyse and discuss the cost elements with the respective department to ensure that the organization either maintains its position in the market or improve it while remaining profitable. The effect of discontinuing Product 103 includes; 1. Loss of job to most factory workers – the possibility of Hanson to redeploy workers on product 103 to other lines maybe almost impossible, especially if the production line is saturated. AWOLUYI ADEKUNLE Matric Number: 201403007 2. Loss of Contribution Margin – the contribution margin of Product 103 would have also being lost and recovery of apportioned fixed cost would have no longer been feasible based on the discontinuation of the product. Generation Evaluation of Various Alternatives to address the ethical challenges More importantly in Hanson, the company needs to; 1. Engage a competent and well-seasoned cost accountant who canShow MoreRelatedManagement Accounting : Code Of Ethics1588 Words   |  7 PagesManagement Accountants’ Code of Ethics A code of ethics is necessary for the success of any type of business whether it be a professional service organization such as a law firm or an accounting firm, a manufacturing company such as Chrysler, Toyota, Apple or Microsoft, or a retail company such as Walmart or Target. Within each type of organization lie various types of services that are governed or controlled by a specific set of standards and code of ethics. Each set of standards and code of ethicsRead MoreAccounting Management: Cost Classification and Ethics2396 Words   |  10 PagesTASK 1: Cost Classification and Ethics The Sorrel Pharmaceuticals Corporation manufactures a variety of drugs that are marketed internationally. Inventories on May 31 and June 30 were as follows: May 31 June 30 Materials Inventory $354,100 $327,400 Work in Process Inventory 112,600 116,400 Finished Goods Inventory 138,500 142,800 Purchases of materials for June were $142,600. Direct labor costs were incurred and computed on the basis of 27,000 hours at $8 per hour. Actual overhead costs incurredRead MoreThe Ethical Framework Of Accounting897 Words   |  4 PagesBusinesses, investors, creditors rely on accounting ethics. The accounting profession requires honesty, consistency with industry standards, and compliance with laws and regulations. The ethics increase the responsibility and integrity of accounting professionals, and public trust. The ethical requirements influence the management behavior and decision-making. The financial scandal of Enron and Arthur Anderson demonstrates the failure of fundamental ethical framework, such as off-balance sheet transactionsRead MoreThe Effect Of Professional Ethics788 Words   |  4 PagesThe Effect of Professional Ethics in U.S. Accounting Businesses, investors, creditors rely on accounting ethics. The accounting profession requires honesty, consistency with industry standards, and compliance with laws and regulations. The ethics increase the responsibility and integrity of accounting professionals, and public trust. Ethical requirements influence the management behavior and decision-making. The financial scandal of Enron and Arthur Anderson demonstrates the failure of fundamentalRead MoreRole Of Corporate Ethics On Financial Performance945 Words   |  4 PagesAbstract. The article reviewed was The Role of Corporate Value Clusters in Ethics, Social Responsibility, and Performance: A Study of Financial Professionals and Implications for the Financial Meltdown. The key of the abstract is to demonstrate the influence of corporate ethics on financial performance. The financial meltdown negatively influenced top management mindset regarding professional ethics (p. 15). Introduction. The authors study 2008 collapse of financial system to analyze the link betweenRead MoreEthical Issues Of The Managerial Accounting Profession1186 Words   |  5 Pagesto its complexity in today s business world it may generates sort of excesses that can negatively affect the business environment as well as the social life. Therefore, it becomes necessary to stress on the ethics and morals that should be prevalent in the business community. The term ethics in the business environment expresses the expected attitude of the individuals in organizations that carry out certain activities and services. Clearly, today’s business environment has obvious ethical issuesRead MoreEthical Issues Faced by the Accountancy Profession Essay1747 Words   |  7 PagesEthics plays an essential and integral part in the accountancy profession. Professional conduct plays an important role in establishing public trust in financial reporting and business practise. Yet this can and has come under threat when clients and employees are exposed to the risk of fraud when accounting ethics are not adhered to. Codes of ethics are adopted to ensure the reliability, comparability and integrity of financial statements. Ethical standards exist to safeguard the fundamental principlesRead MoreWhy Ethics Are Important to Auditors1355 Words   |  6 PagesA qualified person, who inspects the accounting records and the practices of an organization, is the basic definition of a Company Auditor. In financial accounting, an audit is categorized by the self-governing evaluation of the justice by which a companys financial statements are presented and prepared by and to its supervisor. This task is largely performed by the trained, experienced, self-governed and intent persons, known as accountants or auditors. Auditors are on the whole very informedRead MoreFinancial Reporting Between The International Financial Index Standards ( Ifrs ) And U.s. Standards890 Words   |  4 Pagesof ethics and moral duties of the company top management. The researchers studied the financial scandals and the recent financial crisis to demonstrate the gap between the market processes and accounting standards. The IFRS and U.S. GAAP differ in a contrary nature of accounting standards. GAAP is considered as rule-based standards, while IFRS viewed as a principle-based. Therefore, the professional judgment on financial improprieties is highly important (p. 479). Moreover, the code of ethics andRead MoreEthical Concerns in Corporate Finance: A Closer Look at Earnings Management1640 Words   |  7 Pagesyears, the ethics of finance has been a concern in the corporate world. With the flexible accounting standards under the Generally Accepted Accounting Principles (GAAP) and International Accounting Standards (IAS), there are many grey areas of what is, and is not, ethical. Earnings management falls in this grey area. Earnings management is the term used to describe the process of manipulating earnings of the firm to achieve a target predetermined by management. The flexibility of accounting standards

Teen Pregnancy Is One Hundred Percent Preventable Free Essays

Teen Pregnancy Retha McDonald Argument Essay ? Abstract The following research paper contains important information on how you can prevent your teen from becoming pregnant. The thesis is clearly stated in my argument. Topic sentences and sub-topics support my theory. We will write a custom essay sample on Teen Pregnancy Is One Hundred Percent Preventable or any similar topic only for you Order Now Teen Pregnancy and prenatal care are very important issues but can be avoided all together with patience, guidance and instruction from responsible parents. Parents have to discuss issues such as safe sex, prevention of pregnancy along with topics such as birth control and being abstinence until marriage. This paper will also cover issues dealing with peer pressure. ? Teen pregnancy and prenatal care Parents need to discuss the importance of abstinence with their teenagers. If a teen was to become pregnant, prenatal care is the best way to provide and insure the safe arrival of an unborn child. Teenagers are not being taught at home about the practice of safe sex and prevention of an unwanted pregnancy. Teenagers that are sexually active need to be put on birth control and taught about STD’s, which mean sexual transmitted disease. Teen pregnancy is one hundred percent preventable. Sex and prevention Teenagers are not being taught at home about safe sex and prevention. When a child starts puberty or even before puberty parents should discuss changes that are happening with their bodies. Explaining that it is normal to feel attraction toward the opposite sex, but acting on those feelings can result in serious consequences. Parents should also go into particular issues dealing with the dangers such as STD’s, and unwanted pregnancies. Discussions about birth control and abstinence should be discussed at an early age. Parents should talk to their teens in a comfortable setting so the child won’t feel like they are being lectured, but feel like they are in an open conversation that they can join in and ask for advice. Parents should allow time during the end for teenagers ask any questions that they might have. In the article† Is Parenting Associated with Teenagers ‘Early Sexual Risk-Taking, Autonomy and Relationship with Sexual Partners? â€Å"Crabtree, S. (2005) states â€Å"very extensive Research showed that relationships between parents and teenagers are linked to various outcomes associated with teenager’s first sexual experience. Parents have a big influence on their children future and they play a major role in the behavior that their child will exhibit. Parents have to set values, perfect communication about sex will help build beliefs in teenagers and they will have the necessary skills to deal with situations if confronted with sexual advances. Parkes, A. (201 1) states â€Å"teaching teenagers to abstain from sex is also associated with teenagers not engaging in risky sexual behavior, positive parenting has shown it will delay first sex. † Proper prenatal care Adolescent childbearing negatively affects society and families, and increases health risks, as well as developmental and childrearing problems for mothers and children (Letamo Majelantle 2001; Smith Pell 2001). Underage childbearing may result in miscarriage, preterm births and repeated pregnancies, with increased rate of low birth weight delivery, neonatal death and subsequent incidence of infant illness (Williams Delavan 2006). Teens that do become pregnant do not receive the proper prenatal care because they are afraid to approach parents; they have feelings of being ashamed of what they have done. They are embarrassed, and they feel that they may have let the family down. Majority of teen pregnancies are hidden and kept secret up until month six or seven, simply because the teens are afraid to speak up. They come to a crossroad where they know that soon they will need medical attention. What teens don’t realize is that they are compromising their health and the health of their unborn child every pregnancy needs to be monitored by a doctor; prenatal vitamins need to be given, possibly iron pills. While pregnant the teen could form serious conditions such a preeclampsia or develop high blood pressure. Proper prenatal care is a must with any pregnancy this is to ensure the safe arrival of a baby and making sure the mother is healthy before, during and after the birth. Immaturity is implicated as a cause of most problems with preterm labor. Monitor your children â€Å"Teenage parenthood passed down through generations, with the children of young mothers becoming parents themselves at an early age, such a difficult tradition to break. Frances, G. (2011) monitor your children. Know where your children are at all times. Know the company that they keep. Most of the time parents like to feel that they know what their child would and would not do. That is not always the case when you have one bad apple; sometime teens can easily be persuaded to fit in with the popular crowd, it is important to know the company that your teen is surrounded by. Bad association and peer pressure can lea d down a terrible road of destruction for example an unwanted pregnancy. Teens should not have a lot of idle time. Engaging in an after school program or sports can keep your teen busy from just hanging out with friends and possibly experimenting with sexual behavior. Family outings on the weekends learning activities, family oriented activities that can include all the kids not just the teen, helping with yard work, building something with dad, planting and gardening with mom are ways to insure that your teen is safe and not being pressured in the streets and forced into sexual behavior too soon. Activities with the family will ensure you are monitoring your teen correctly and know where they are at all times. Conclusion Teen pregnancy is one hundred percent preventable parents need to discuss the importance of abstinence. If a teen was to become pregnant prenatal care is the best way to provide and insure the safe arrival of an unborn child. Monitoring your teen’s friends and who they are affiliated with, by finding out where they like to hang out and go in their free time can warrant some behaviors that you wouldn’t want your teen engaging in. Start talking to your teen about safe sex at an early age and teaching them about the dangers that come with having sex is a sure way to keep away the STD’s and the unwanted pregnancies. Work Cited and Reference: Crabtree, S. (2005). Teens on Sex Education: Abstinence-Only or Safe-Sex Approach. Gallup Poll Tuesday Briefing, 1-3. Parkes, A. (2011). Is Parenting Associated with Teenagers’ Early Sexual Risk-Taking, Autonomy And Relationship with Sexual Partners. Perspectives On Sexual ; Reproductive Health, 43(1), 30. doi:10. 1363/4303011 Chen, C. W. , Tsai, C. Y. , Sung, F. C. , Lee, Y. Y. , Lu, T. H. , Li, C. Y. , ; Ko, M. C. (2010). Adverse birth outcomes among pregnancies of teen mothers: age-specific analysis of national data in Taiwan. Child: Care, Health ; Development, 36(2), 232-240. doi:10. 1111/j. 1365-2214. 2009. 01039. x Mahavarkar, S. H. , Madhu, C. K. , ; Mule, V. D. (2008). A comparative study of teenage pregnancy. Journal Of Obstetrics ; Gynaecology, 28(6), 604-607. doi:10. 1080/01443610802281831 Frances, G. (2011). Teenage pregnancy: successes and challenges. Practice Nursing, 22(1), 12-16. How to cite Teen Pregnancy Is One Hundred Percent Preventable, Papers

Causes and Effects of Discrimination free essay sample

You are retarded! is one of many harmful phrases of discrimination. People act without thinking, and sometimes say things that hurt others. Discrimination happens when you or someone else treat someone unfairly. For example, making fun of their skin color, their appearance, culture, language, age, etc. The outcome of discrimination has its causes and effects. Welcome to the world of discrimination. A girl and a boy just broke up on the girls birthday. Tears ran down the girls face as the boy walked away. Two days later, the boy got a new girlfriend. It turns out that the new girlfriend was a very good friend of the ex-girlfriend. Jealousy took control of the old girlfriend, and hurtful actions attempted. This is one example of discrimination. Basically, the ex-girlfriend got jealous of the new couple, and overreacted by hurting her friend. Many people do silly things without thinking, and end up doing the wrong thing. We will write a custom essay sample on Causes and Effects of Discrimination or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Sometimes the effect could be good, and sometimes bad, in this case, its bad. This time, things get a little out of control One day, a boy at the age of thirteen thought of himself as an invisible person. Every time he asked a question, talked to a girl he likes, or try to get in a conversation with his family, they ignored him. He just couldnt handle it anymore and decided to commit suicide. Eventually this will happen when people have something bad in them that will take control of their entire life. You will one day in your life experience a time when you feel ignored. You will want to do something to yourself like suicide, but thats not always the answer. This shows another example of discrimination. School makes us smart, so use your knowledge and handle the situation maturely. A girl at the age of eighteen is doing poorly in school. Her parents are very strict about it and abuse her when she isn’t trying. Evidently, she is trying but her parents don’t approve of these kinds of grades. The answer that rolls around the parents’ head is â€Å"abuse her†. The girl is sad, lonely, and mad. She runs away and takes all violent things with her. Her anger takes control and murders homeless people. Look, read, and remember this crime. It is another great, but sad discrimination. Teenagers are hard to deal with as they age, but only they choose what they think is right, and don’t listen to what their parents think. That’s why we have parents in the world, to help us with what is right so we don’t grow up to be a criminal. As you can see, all these stories are examples of discrimination. It’s a very harmful thing to people once you think about it. If you discriminate someone in a really bad way, you have a heart of a criminal. I’m sure no one wants that. We need to over think our decisions before we take action. If everyone cared, and nobody cried, if everyone loved, and nobody lied, if everyone shared a nd swallowed their pride, then we’d see a day when nobody died.

Lessons of The parable of the sadhu Essay Example

Lessons of The parable of the sadhu Paper In The parable of the sadhu Bowen H. McCoy recounts an ethical conflict that confronted he and his companion Stephan while on a private mountaineering expedition in the Himalayas. On the verge of traversing a high altitude pass, which constituted the goal of their expedition, McCoy’s group discovered a near naked local native (sadhu) on the verge of death from starvation and hypothermia.   McCoy’s group clothed the old man and pointed him in a direction where after two days of walking he could find a hut.   McCoy and Stephan then continued with their own trek with a full complement of attending porters and Sherpa guides.   Stephan immediately challenged McCoy for leaving the elderly sadhu to near certain death. McCoy attempts to transfer his own bygone, inhumane moral choice into the broader problem of corporate ethics and business organization.While the essay is apparently utilized by institutions of higher learning such as Berkeley and Harvard to open discussions on those business topics, The parable of the sadhu reads more like the tormented justifications of a errant man attempting to shed his own guilt. If McCoy really believes his experience with the sadhu should be analyzed in the context of the organization of his expedition, then he should have provided the most glaring omission from his essay.   To wit, who was in charge of his group?   Who retained the Sherpa guides?   Who retained their porters?   After all, the most obvious solution to the ethical dilemma of McCoy was to have one or more of his guides and porters accompany the sadhu to the safety of lower elevations.   If the reader were provided with that bit of information, the weighty metaphysical questions raised by McCoy would be a snap to answer. We will write a custom essay sample on Lessons of The parable of the sadhu specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Lessons of The parable of the sadhu specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Lessons of The parable of the sadhu specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Having been deprived of that vital data, the reader is left to surmise.   One can infer from the essay that McCoy, in fact, had the final say.  Ã‚   McCoy is confronted by Stephan for having left the old man to die, and it is McCoy who begins the justification process to quiet Stephan’s protestations.   Look says McCoy to Stephan we all cared. We all stopped and gave aid and comfort.  Ã‚  Ã‚   At the conclusion of his essay, McCoy postulates as a possible reason for their neglect of the sadhu’s life perhaps because we did not have a leader who could reveal the greater purpose of the trip to us. It is McCoy who plies Stephan with the incredulous, rhetorical question are you really saying that, no matter what the implications, we should, at the drop of a hat, have changed our entire plan?  Ã‚   The wealthy, Western investment banker considers his recreational trek   of far greater importance (our entire plan) to the life of an Eastern religious pilgrim (the drop of a hat). As McCoy’s justifications mount, they take on a social darwinistic tone.   First, he arbitrarily distinguishes business from philosophy by ascribing action and implementation getting things done exclusively to the former.   If business is individuated and apart from philosophy, when then, anything goes.   When combined with his pronunciamento that the manager who pauses to contemplate what is the ’good’ thing to do threatens the entire enterprise, McCoy has all but nullified any evil in his decision to allow the old sadhu to perish in the snow. Once McCoy acknowledges that hypothetically it could be argued it was not an ethical decision to leave the sadhu behind, he begins to transfer responsibility from any one individual, including himself, to the group as a whole.   Having taken the moral load off his own shoulders he ponders where such a thing as collective or institutional ethics even exists.   He chafes at the idea of the formulation formalized, group ethical rules that clearly delineate what is right and good conduct and what is wrong or evil conduct within an organization.   He find this impractical.   In support of that idea, he describes how he eschews lawyer and colleague advice to avoid conflicts of interest, instead opting to feel my way through conflicts. Two lessons can be learned from The parable of the sadhu that university professors, and certainly business executives, are not likely to suggest. First, beware the philosophizing business man who maintains that business and philosophy do not mix.   While putting on airs of caring a wit for another member of humanity, Mr. McCoy injects ideas that would justify a leader plowing under the weak in achieving the greater interest of strong.   Even when such an overarching interest consists merely of a recreational pursuit.   It is akin to Nike positioning itself as hip and international while at the same time operating inhuman, slave labor sweat shops in Third World countries to maximize its own profits. Second, beware the man who tells you ethical   problems are of such complexity they are beyond the reckoning ability of any single individual.   By telling us the difficulties of dealing with the sadhu were so complex that no one person could handle it, McCoy perfects his own irresponsibility.  Ã‚   I cannot think of a single working class American I have encountered in a half century who would consider the sadhu problem complex in the slightest.   I also cannot think of a common man or woman I have met who would have solved the sadhu problem as Mr. McCoy saw fit.   No, they would not have marched over the pass, porters and Sherpa guides abreast. To   one, they would have accompanied the sadhu back to safety. The essence of The parable of the sadhu is its own antithesis.   McCoy, while making the case for the opposite, quite clearly validates the notion that humanitarian philosophers are required to draft black-letter ethics law for the leaders of industry and commerce (including bankers) who left to their own devices would lose the weak to save the strong.

What is the Worst Song in the World

What is the Worst Song in the World The Worst Song in the World The Era of Good Music The 20th century blessed the world with so much great music – from jazz to blues, rock, and roll to funk. That may not be a case with 21st-century music, but that’s another story altogether. Last century was a revolutionary time in western culture, as well as other parts of the world, and it produced some extraordinary art, including music. However, not everything produced was solid-gold music. Just look at John Mellencamp’s 1985 hit â€Å"Small Town.† It is easily one of the worst songs ever made. Not only is the song a big let down, it’s also repetitive, and it’s glorifying small-town mentalities, lifestyles and limitations almost to the point of condescension. In no way, shape or form is the song a good one; rather, it is surely one that should never be played or listened to ever again on the public radio. Guitar Rhythm Going Nowhere For starters, â€Å"Small Town† could be considered the worst song in the world because it’s one big disappointment after another. It’s a catchy intro, the guitar rhythm, but it seems to go nowhere. It illustrates that silly, simple drumbeat typical of music from the 1980s, which is all just terrible; except for anything by bluesman Stevie Ray Vaughan, which is absolutely excellent. But Mellencamp’s â€Å"Small Town† is just a small-minded song that is barely a song. It’s mostly a bunch of shoddy lyrics backed by even lamer music. It’s the worst song in the world, and it clearly was an expedient effort to get paid. Secondly, and most importantly, it’s the worst song in the world because it can drive anyone nuts with its mindless repetition. It lacks creativity, originality, and diversity. In just seven stanzas – it has six four-line stanzas, and one five-line stanza – Mellencamp says the world â€Å"small town† 17 times – again, 17 times! It’s so annoyingly redundant that the listener has no choice but to anticipate him saying it, almost to the point of an anguishing dread. Some of the better songs have diverse choruses, interesting phrases. But, no, Mellencamp went a different route. How it reached number six on the Billboard Hot 100 chart is surely a mystery that no cultural expert or art critic could explain. If anything, it alludes to the sheer idiocy of the 1980s – with its hair-metal bands, outlandish behavior, and working-class sensationalism. Too Depressive Song Thirdly, that latter point brings up another reason why â€Å"Small Town† is so horrible, probably one of the worst songs ever made: It clearly is pandering to a demographic – the small-town natives with their small-town mentalities – that it’s more depressing than encouraging. In the second stanza, he sings, â€Å"All my friends are so small town/My parents live in the same small town/My job is so small town.† Now it’s quite a challenge to look beyond the sheer, mindless redundancy of the lyrics, but he sings like he is celebrating the small-town life while making fun of it. He is a sort of condescending. And yet, Mellencamp left the â€Å"small town† to become a â€Å"big† star. In a sense, he is making fun of the dumb people buying his album, who thinks he is glorifying them and their lifestyles. But that is not the case. It is essentially Mellencamp catering to this poor, working-class demographic, knowing he can easily get them to buy his new album. It’s basically marketing at its finest, a business effort to make money. Only, art and music are these beautiful gifts that should never be used as tools to merely make money. â€Å"Small Town† did just that, and it should not be considered a good song. It should be seen as one of the worst songs – if not the worst song – ever made. To conclude, every time Mellencamp hears â€Å"Small Town† on the radio, he probably cringes, lights a cigarette and promptly changes the station. In fact, he has likely removed every single radio his family owns, whether in cars, unused rooms, everywhere that could house a radio, and replace them all with iPods of only his greatest hits. â€Å"Small Town,† because of its disappointing, repetitive, trolling, sold-out nature, is assuredly the worst song on the face of the Earth. It should be banned from universities, public libraries, and hospitals. It has no place in American culture, no place in the lives of hard-working, decently intelligent people – and we should make sure children grow up never hearing of such a terrible, soul-sucking song.

Amy Winehouse Tragic event Research Paper Example | Topics and Well Written Essays - 750 words

Amy Winehouse Tragic event - Research Paper Example Her tragic death in July 2011 has led to many a fan saddened and speculative about her untimely demise. It is public knowledge that Winehouse had been going through drug abuse and drinking problems (Sturges, 2011). Her celebrity status and stardom at such a young age, combined with the pressure of being a successful and evolving artist made her ‘terrified’ of her own success (Sledge, 2011). Her extremely quick flight to stardom made her one of the busiest stars in the world. Winehouse reportedly lost a lot of weight due to her hectic schedule; later, her physical appearance and the constant media attention revealed a deep drug dependence that had started to threaten her well being. Winehouse was caught in possession of marijuana in Norway with her husband. Winehouse had acceded to be suffering from alcoholism; she was also chronically involved in substance abuse, most famously when her U.S. tour got affected in 2007 as she had to be hospitalized due to overdosing on heroin, cocaine, ecstasy and ketamine (Sturges, 2011). Only last year, her European tour got cancelled as s he was too ‘ill’ to perform (McKinley Jr., Somaiya & Werdigier, 2011). According to the Los Angeles Times, the toxicology report of Amy Winehouse after her death was presented to her family and only partially made public, claiming only alcohol but no illegal drugs were in her system; legal drugs were not discussed by the family; this could have been done in order to allow the family to protect her legacy (2011). McKinley Jr., J, Somaiya, R. & Werdigier, J. (2011, July 24). Amy Winehouse, British Soul Singer With a Troubled Life, Dies at 27. The New York Times. Retrieved from http://www.nytimes.com/2011/07/24/arts/music/amy-winehouse-british-soul-singer-dies-at-27.html?_r=1 Sturges, F. (2011, July 25). Amy Winehouse: Singer who won the hearts of millions but was unable to overcome her dependency on drink and drugs. The Independent – on Sunday. Retrieved from

The Data Scientists PowerPoint Presentation Example | Topics and Well Written Essays - 250 words

The Data Scientists - PowerPoint Presentation Example In this regard, they suggest that data can amount to four basic objectives, thus report role; where issues that have occurred can be understood, diagnostic role; where the reasons for their occurrences are noted, predictive role; where projections of future events can be based and finally recommendation role; where ideas can be suggested based on the projections made (Davenport and Patil 73). The lasting effect of data storage is vested in vested in their master definitive roles of economic significance. Such data have got overwhelming value. It can also yield to efficiency especially in organizations. Such a pivot is easily provided to make the organization perform on a higher playing ground (Davenport and Patil, 76). In my general perspective, with the advent of data scientists, business models can be rapidly developed. A point to back this is the argument that organizations use enormous capital to maintain the data infrastructure, yet still, the end users doesn’t incur direct monetary implications. The question is then, where could be the compensation for such a massive investment? The answer to this is pointed at the amount of data at the disposal of such

Assginment due 1 aug Assignment Example | Topics and Well Written Essays - 1250 words

Assginment due 1 aug - Assignment Example Retirement means a different thing to almost every person who chooses to retire. The reasons for retirement, the age of retirement, and the financial health of the individual are all relevant to the decision. What one choses to do after retirement will have an effect on the health of the individual as they choose to be more sedentary or choose to pursue activities (Miller, 2010). Comparing two people who have gone into retirement at different times of life and for different number of years since retirement shows that the experience has some commonalities to general statistics, but is unique for how the individuals feel about their experience and how they have approached the event. In looking at the retirement of Cathy and Kim, the event reveals some conclusions about how to approach retirement while also expressing how the experience is individual. Cathy is a retired teacher who entered into retirement four years ago. She entered teaching because of the incentives that were being given at the time and was happy to retire early, her pension and saving providing for enough of a nest egg that she could afford to retire at the age of 52. She felt that she had given her best to teaching and had come to a place where she no longer had the same kind of enthusiasm for the profession that had once been a source of energy for her as she had enlightened students. One of her favorite moments with a student had been to see that light go on in their eyes as they came to an understanding that they had not previously had before she had given them that knowledge. That moment had not been bringing her the same kind of fulfillment and she felt it was time to move on to other pursuits. She did not really feel retired, but more that she had entered a new phase in her life. She did not really miss teaching as she had continued to teach as a volunteer, providing art instruction at a school district where budget cuts had eliminated the art education. Cathy

Role Of SMEs In The Mauritius Tourism Industry

Role Of SMEs In The Mauritius Tourism Industry Jones and Haven- Tang (2005) studied 10 characteristics that are popular for SMEs: SMEs are job opportunities generator; there is the risk of business failure; SMEs are more flexible than are large enterprises and small entrepreneur are have a closer relationship with their customers however not too proactive to innovation and technology; motivations of SMEs depends on the entrepreneurs way of living and even differentiate through gender; business strategies differs from one SMEs to another some are well managed some are deficient in business and managerial skills; entry of business is easy but preparations in surviving depends on owners abilities to manage; SMEs are resistant to external assistance due to cultures of self reliance that act like barriers; owners are resilient to invest in managerial trainings; SMEs have poor market research and knowledge management about customers; thare are lack of an integrated approach to business planning and functionality. According to Beyene (2002) entrepreneurship is a function of opportunities, technical and commercial skills, entrepreneurial spirit, finance, infrastructure and the overall environment within which the SMEs operate. Studies (Brigham and Smith, 1967; Walker, 1975) stated that SMEs tend to be riskier than the larger organization. Cochran (1981) found SMEs were subject to higher failure rates, and Markland (1974) suggested that SMEs tend to keep less adequate records than big companies. World Bank (1994, 2002, 2004 cited Beck et al., 2003) state 3 core characteristics of SMEs which are firstly, SMEs enhance competition and entrepreneurship and hence have external benefits on economy-wide efficiency, innovation, and aggregate productivity growth; secondly, SMEs are generally more productive than large firms; and thirdly, SME boosts employment more than large firm because SMEs are more labour intensive. Dagmar Recklies (2001) stated SMEs are characterized by factors like size of enterprise or independent ownership (family of small group of people). These traits may lead to disadvantages and advantages with respect to globalization shown in table1 below: Buhalis (2009) said that the tourism industry, although the largest industry in the world, is dominated by SMEs and encapsulates any varied and disparate economic sectors. Harvey and Lee (2002) described the role of SMEs as economic in East Asian Countries. SME, according to Harvey and Lee (2002), is a source of employment, innovation and creating export opportunities and act as a means to grow into larger firms. These aspects of SMEs are important prospects that will continue in the future. According to UNIDO (2006), SMEs are the driving force in industrial development. They comprise more than 90% of all enterprises in the world and are on average providing 60 to 80% of total employment, thus help to contribute to Millennium Development Goals, in particular poverty eradication and developing global partnerships. Migiro and Ocholla (2005) suggested that SMEs account for a significant share of production and employment in many countries and are directly related to poverty alleviation. While in many respects the South African economy is different from that of other countries in the continent, SMEs are relevant for employment and as an income source. In country after country, statistics show that even during these years of economic crisis and recession, the one robust sector providing economic growth, increased productivity and employment has been that of small and medium-sized enterprises, WIPO. In 130 countries, 140 million SMEs employed 65% of labour force in July 2006, World Bank (2006, cited Kotelnikov, 2007). According to Fadahunsi and Daodu (1997, cited Beyene, 2002, p.131), in Asian countries like Indonesia, Philippines, Thailand, Hong Kong, Japan Korea, India and Sri Lanka, 90% of businesses are small enterprises and this represent 98% of the employment in Indonesia, 78% in Thailand, 81% in Japan and 87% in Bangladesh. The tourism industry of Australia primarily consists of SMEs, with more than 90% of businesses employing fewer than 20 staff, OECD. According to the European Commission SMEs play a central role in the European economy. They are a major source of entrepreneurial skills, innovation and employment. In the enlarged European Union of 25 countries, some 23 million SMEs provide around 75 million jobs and represent 99% of all enterprises. Duarte (2004) stated that the role played by SMEs in any society is undoubtedly important, for instance, in Portugal around 98% of the industrial fabric is composed by SMEs. Duarte (2004) describes the role of SMEs as an engine of economic growth and the proportion of SMEs in the industry is large in percentage. Shumpeter (1934, cited Duarte, 2004) emphasizes the role of SMEs as a principal cause of economic development. Lukasc (nd) studied that SMEs are recognized as the backbone of the British economy, accounting for more than half of the UKs turnover. 93 % of all European enterprises have less than 10 employees and there are 20.5 million enterprises in the European Economic Area (EEA) and Switzerland, providing employment for 122 million people. Alistair et al. (2003) studied the role of SMEs in China and stated that SMEs are important as they contribute to the national income and employment. Jones and Haven- Tang (2005) described the role of SMEs in developing a tourism destinations image and service quality along with other stakeholders of the industry (especially government). They described the contributions of tourism SMEs in defining service quality and thus exploring the relationship between quality of services and products by local SMEs and destination competitiveness. Jones and Haven- Tang (2005) explained that the nature of tourism SMEs makes it important for policy makers to consider in order promoting destination development. Andersson et al (2007) discussed the role of SMEs owned by women as contributing in job creation. The authors stated that women entrepreneurs are more likely to employ women, thus providing jobs not only for themselves but for other women, which helps to reduce the effect of discrimination against women in the labour market. In addition, reducing female unemployment assists in fighting women trafficking. Finally, female entrepreneurs serve as role models for the younger generations, demonstrating new employment (self-employment) opportunities. According to UNIDO (2003) the only way to reduce poverty in a sustainable way is to promote economic growth, through wealth and employment creation. In developing countries, SMEs are the major source of income, a breeding ground for entrepreneurs and a provider of employment. SMEs may be characterized as the principal building blocks of the Pakistani economy, providing the country with opportunities for increased employment (including female employment), poverty eradication, enhanced productivity, competitiveness and international market penetration. Kotelnikov (2007) studied the contributions of SMEs to employment and the countries GDP and innovations. It is commonplace for governments to have policies to encourage the growth of SMEs as they can help to directly alleviate poverty by increasing income levels and creating jobs. Kotelnikov (2007) stated that SMEs encourages technological progress and benefit either as producers of ICT or as users of ICT for purposes such as increased productivity, faster communications and reaching new clients. As TSMEs increases, entrepreneurs become more aware of the managerial skills as well as knowledge of the industry expands resulting into innovation of their products and services thus gaining a competitive advantage to increase profits thus encouraging people to invest to establish TSMEs because of the market opportunities captured by the profitability. He described SMEs as efforts to develop women entrepreneurship that helps in return in increasing gender equality by providing women with a source of income. Manyara and Jones (2005) describe the importance of the TSMEs development in Kenya that can help in the goal of alleviating poverty and developing of new tourism product. Sustainable livelihoods are considered to be possible through SMEs in the tourism industry and the authors explained the economic impact of SMEs on the poverty alleviation. They consider tourism SMEs to benefit local communities and creation of SMEs will enable better linkage with the local economy and will support complementary partnerships. Di Dominico (2005) studied the concept of lifestyle entrepreneur that is the non-economic factors of TSMEs. She describes the non-economic business values and orientations like the lifestyle of small business owners. Establishing a small enterprise may not have same significance to different people. Different person belonging to different groups have different aims and objectives in mind while setting up a business. People have incentives according to their social, economic and cultural environment in which they live. Some people start a business to be their own boss, and not be controlled by other person. Therefore people have different motivations like liberty and independence other than economic ones like profitability to start forming small businesses defining a way of living or lifestyle. The author analysed that lifestyles of SMEs reflect a less objective definition of quality of life that consider aspects of work, family, gender and variations of consumption and the relationsh ip between these aspects. However, she added that in TSMEs there must be a more objective approach to ownership and management in order to have development and success. Baldwin (1995) studied the characteristics of SMEs that make success possible. He talked about innovation being the prime factor that contributes to success. The use of proper technological, marketing, management, human resource, investment and competitive strategies are necessary to increase or decrease profitability. Theses factors are the growth factors associated to success. The study shows that SMEs stress the importance of management. SMEs focus on often stated problems in the area of training, capital cost and innovation. TSMEs are conscious of the need for a highly-skilled work force and rank themselves above their competitors in this regard. He stated that successful SMEs have to consider three dimensions that are growth, profitability and productivity. The best way to achieve these dimensions according to Baldwin (1995) is by innovation. According to Migiro and Ocholla (2005), SMEs and ICT have a direct connection in improving the business efficiency, productivity and the development of new products and services, thus creating new business opportunities and markets. The use of technology is widely used in marketing, advertising, doing transaction with foreign clients and adopting the concept of e-commerce. ICT have a role in improving business services, as in the hotel and tourism industry (Duncombe and Heeks, 2001, cited Migiro and Ocholla, 2005). Chandra (2002) stated that SMEs have to go through the technology ladder in order to remain competitive. Lal (2007) studied the adoption of ICT in the Nigerian SMEs. According to him, globalization is among the factors that influence SMEs to make use of technologies. However, he explains that good electricity supply and connectivity is necessary for SMEs to make use of IT. E-Commerce is one of the most visible examples of the way in which ICTs can contribute to economic growth. It helps countries into the global economy. It allows business and entrepreneurs to become more competitive. And it provided jobs, thereby creating wealth (UNCTAD 2004a, cited Lal 2007). However, the human capital should not be ignored as Cunningham and Rowley (2008) studied the role of SMEs in China and a system of HRM that will boost competitive capabilities of SMEs. They stated that SMEs acts as non-governmental investment booster while contributing to the improvement of the economic structure. Hence, SMEs play an important economic role in China. The traditional personnel practices of SMEs should shift to HRM, which are resourcing, rewards, development and relations, and to more management dimensions. Proper management skills as well as considering other factors such as an organizational strategy and taking account of the national context are necessary for sustaining growth, prospects and ultimately survival.

Essay --

Benjamin Harrison, the 23rd president of the United States, utilized his executive powers more like that of William Howard Taft. President Taft believed in the literalist concept of presidential power, firmly expressing that the president can only exercise power within a strict interpretation of the Constitution of the United States. As a stringent believer of integrity and constitutionality, President Harrison fits Taft’s view. When he was first elected in 1889, Harrison practiced the merit system in choosing cabinet members and officials despite receiving ridicule from his Republican Party members for not abiding with the contemporary patronage system. His use of executive power in his presidency was, with few exceptions, thoroughly constitutional. He would usually ensure that his trust-busting bills, protectionist policies, and domestic policies like the McKinley Tariff and the Sherman Anti-Trust act of 1890 fell under the boundaries of his executive powers and the Constitu tion. He was also demanding in asking for authorizations from Congress for foreign policy approval and, he even respected Congress’s constitutional ability to declare war. For major projects and policies, he depended on the treaty power rather than executive agreement, which can skip legislative power. Growing up in North Bend Ohio as a child, Mr. Benjamin Harrison had a pretty rural upbringing in which he did farm work and studied with private tutors at home. As a young boy, Harrison cherished a sense of order and self-assurance since peers and family closely surrounded him. However, many perceived his confidence as arrogance. During his pre-presidential political days, he gradually developed a stiff and formal personality; making him quite aloof. When he ... ...residential career to the end of it, President Benjamin Harrison interpreted the U.S. constitution with a strict literalist view; believing that following the constitution and its specific clauses almost word for word was the most effective and less stressful way to run the executive branch of government. Though his Taft-like approach did not seem to make him a really notable, Harrison is significantly credited with having done much to America’s foreign policy; moving the nation along the path to world empire than any previous President and serving as a model for the young Theodore Roosevelt and other aspiring presidents to admire and emulate. By playing it safe and not going beyond the interpretation of the constitution, Harrison eluded any controversy of overstepping his bounds, but at the cost of just being known as an average president who rarely took any risks.

Global Projects Management Essay

1 (a). Clearly, human beings have been involved in the management and organization of big projects for quite some long time. This has recently become a common feature of the modern, globalize generation. This has significantly led to the temporality of the originally permanent organizational structures lending them disposable. This has also led to the emergence of the novel forms of linkages between people, nationalities and organizations. However, these projects usually encounter problems which greatly contribute to time and cost overruns as well the decline in quality. The main question is how the cultural differences as well as the institutional differences affect this process of global projects and their outcomes. Human beings interact in a social environment which is made of formal and informal values, norms, rules, codes of conduct, laws and regulations. There are also different policies and polities together with a variety of organizations. These are usually termed as culture and institution. The main aim of these is to reduce ambiguity and uncertainty in behaviors of human beings such as decision making and interaction. In large global projects, there are many factors that affect them in one way or another. These include client related, management related, and project context factors. The cultural and institutional differences are the basis for all these factors. Therefore, it clearly seen that the cultural and institutional differences have an impact and observable implications on the global projects. This will depend on the situation where the particular project is found. For instant, in an Information and Technology industry, a project to come up with a more sophisticated technology can be affected by the presence of poor management whose basis is the cultural differences.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   b). The Bullwhip Effect refers to a phenomenon that is observable in forecast-ridden channels used in distribution. It is also known as Whiplash Effect or Forrester Effect. This is mainly in place since the demand of the customers is not always stable. Therefore, there is need for a business to forecast the demand so that it can perfectly balance its inventory and the other resources. These forecasts are usually based on statistics reason as to why they are never perfect.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   For instant, if the demand is high, there will be a significant increase in orders made that will mean that the business should increase its inventory. When the demand falls, the participants will increase their orders hence the business will need to reduce their inventory.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   This can also be caused by the behavioral and operational factors. The behavioral causes include the misuse of the main stock policies, the misinterpretation of the entire feedback and time delays, the panic order reactions that are caused by the demands that are not met and the perceived risk of the player’s main rationality. The operational causes are those that depend on demand processing such as the errors due to forecast and the adjustment of the inventory depending on the demand observation. The variation due to lead time, order synchronization, promotion and forward buying as well anticipation of knowledge all form part of the operational causes.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The implication of this to the retail industry is that they should be aware of the demands of their customers so that they do not overstock or under stock. Therefore, this concept enables them to predict the direction of the demand to avoid making losses or not meeting the demands of the customers which will inconvenience them.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   c). Accurate forecasting is necessary in any industry so that the industry is able to produce to meet the demands of the buyers. For instant, in the travel industry, the management should look at the right time when people are traveling towards a certain direction. For instant, in the morning, most people are headed for jobs in town. Therefore, there should be availability of enough vehicles that will transport all the workers to their destinations. However, in the evening, the reverse is true. The workers want to report home from work thus these  Ã‚   vehicles should also be in plenty to transport them back home. In this way, the travel industry follows the directional flow of the people hence is in a position to meet their demands. At this time, the fare prices go up since people are many hence the demand for transportation is high. During the holiday season, people travel from towns to rural areas. At this time, the vehicles offering services to these people are many and the prices are high as well since the demand for the services is high. At this time, fare from rural areas to town is low since majorities are going against the current. When the schools open, majorities are traveling back to towns so that they can report to their jobs hence the demand for transport to town at this time is high. This means that the prices must also be raised and more vehicles put in the on road to meet these demand. This is however made possible by forecasting of the demands of the people.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   d). Inventory control is defined as the process that minimizes the total cost of inventory. It has three major factors that are taken into consideration. These include the cost of holding the cost, the cost of placing an order and the cost of shortage.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Economic Order Quantity (EOQ) is defined as the model that determines the optimal quantity to be ordered in order to minimize the total variable costs that are necessary to order and hold an inventory. Under this, the assumptions taken are that the annual demands for the product or service are known and are always constant. There is no consideration that is taken with regard to the lead time, the receipt of all the orders takes place once the order is made, the quantity discounts are not worked on as part of the model and the cost of ordering is taken to be constant. The Economic Production Quantity (EPQ) is defined as the optimal quantity that is to be produced in order to improve the inventory. It is based on a trade-off between the inventory and the set up of the production costs. Here, the trade-off examination   assumes   that the demand for the items that are in the inventory is continuous and at a constant rate, productions that are made to improve the inventory are at regular intervals, the production of products is continuous as well as at a constant rate during a production rerun and the production cost is always fixed. This model is similar to the EOQ model. The difference is in the time that is required to change the inventory. In the EOQ, replenishment is instantaneous, while the EPQ model assumes gradual replenishment.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   A collaborative planning system has many features that are distinct to enhance its success. For instant, the automotive production industry has its objectives that bind it to the performance of its duties in order to meet these goals. This company has intense connection of all production-related functions into an integrated computerized production system. This will make the performance successful.   A collaborative planning system has a competent network that will ensure that all the workers are in a position to access the data that the need in order to perform their duties. For instant, the automotive industry is developing a web based collaborative surrounding that will facilitate the design and the production together with planning systems. A collaborative planning process also requires a collaborative working system, information sharing without discrimination and exchange of ideas among the people in the different locations. In this form of system, each production process is defined in terms of products, processes involved, resources used and their general relationship. In the automotive industry therefore, the environment is made of four modules. These include: Digital mock-up that supports the entire product digital mock-up process. Has a process planning module that is essential in the provision of time estimation and the full analysis of working procedures. It also has a layout planning module that is responsible for designing the correct layout of the production lines. It has a work place layout which is the major system for workplace design the ergonomic consideration.   A collaborative planning system has room for the employees and the entire community to hive contributions to what they want to perform. For instant, they can use questionnaires or interviews in order to get the feeling of the individuals concerning the particular question at hand should be   given a chance and the ideals of the people be taken into consideration. This system should also be a multidimensional system that is capable of handling many issues at once. For instant, in the automotive industry, the system should be able to produce more than one type of a product at singe time at the same time be in a position to control that other related operations. This is made possible through the use of a sophisticated information technology as well as the maximum use of advanced tools and equipment and skills. 3). Lean production refers to the process of   producing goods using less resources as compared to the traditional mass production. That is, there is less waste, less human effort, less manufacturing space, less investments in the tools to be used, fewer inventories and less time required to develop a new product. For many, lean is the entire set of tools that are important in that they assist in the identification as well as the steady elimination of wastes. These tools also improve the quality of the product that is to be produced at the same time ensures there is a significant production time and cost reduction. Lean Manufacturing has numerous tools that are important in solving the problem of waste elimination. This is made up of the continuous process improvement as well as mistake-proofing which are an indication that this it taking the same approach to the other improvement methodologies. The second approach to Lean Manufacturing focuses upon the improvement of the flow of work in the system. The techniques that have been chosen to improve the flow include the pull production and leveling production. This however, is different from the methodologies which greatly accounts for its unpopularity. The distinction between the two approaches is the prime approach that is used to achieve the set goals and regulations. Smooth flow implementation exposes the quality problems that existed before leading to reduction in waste in a natural manner.   Therefore, this approach is advantageous since it takes a system-wide perspective naturally. On the other hand, the waste focus has its main perspective which is sometimes assumed wrongly. Lean has competing principles that are closely connected whose main goals are to reduce the costs of production through the elimination of wastes. These principles include the pull process, waste minimization, perfect first-time quality, continuous improvement, the flexibility. It also includes the process of building and maintaining a long term relationship with its suppliers, load leveling process and the production flow as well as the visual control. The process of lean implementation is therefore focused on getting the correct things, at the correct time, to the right place, in the preferred quantity in order to achieve a perfect level of work flow while minimizing the waste as well as being flexible and easily  Ã‚   changed. The concepts of flexibility and ability to change are basically required to enhance production leveling. However, they have their analogues in other processes. They are not open ended hence not expensive capability requirements. They therefore have to be understood, appreciated and embraced by the employees involved in the product building process. The cultural and managerial features of Lean are more important than the actual tools or methodologies of the process of production itself. There are numerous examples of Lean tool implementation that do not have known benefit which are often blamed on the entire understanding of Lean in the organization which is weak. Lean’s main aim is to make the work simple enough to understand, to do and to manage in the shortest time possible. Most of the basic goals of lean manufacturing are common sense and that avoiding unnecessary costs is more profitable that increasing sales. In a manufacturing industry, if the recourses are kept constant and productions costs cut down, then the industry will definitely make very high profits. This will only be possible are the management and the workers involved do their duties satisfactorily and the management ensures that the entire processes are in time.    References. Jalan, K. S. Chaudhuri, (1999). An EOQ Model for Deteriorating Items in a Declining Market with SFI Policy, The Korean J. Comput. & Appl. Math No. 2. 437-450. C. Giri, K. S. Chaudhuri, Deterministic Models of Perishable Inventory with Stock Dependent Demand Rate and non-linear Holding Cost, European Journal of Operational Research 105 (1998), 467-474. Vahidian, H. R. Tareghian, (1999). Production Planning in Fuzzy Environment. The Korean J. Comput. & Appl. Math. No. 2, 315-330. M. Lee, J. S. Yao, Economic Production quantity for fuzzy demand quantity and fuzzy production quantity, European Journal of Operational Research 109 (1998), 203-211 De, A. Goswami, A replenishment policy for items with finite production rate and fuzzy deterioration rate, Opsearch 38 (2001), No. 4, 419-430.      

How to Answer “Why Have You Had So Many Jobs”

How to Answer â€Å"Why Have You Had So Many Jobs† You’re sitting in the interview, and things are going fine, when the hiring manager looks up from your resume, eyebrow raised, and asks the question you’ve been dreading: â€Å"You’ve had an awful lot of jobs, haven’t you? Can you walk me through that?† DO understand why this is a potential red flag.You probably had reasons for every job switch on your resume. The interviewer doesn’t know that- all he or she knows is what’s printed in black and white on that fancy cream-colored stock. He or she doesn’t know if you’ve been fired from every position you’ve ever held, or if you’re a serial quitter when a shinier new opportunity comes along. Before they can hire you, they need to get a solid sense of your employment history to help determine whether you’re a good bet for this company. If you look like a flight risk, the company might not be willing to make that investment in you.DON’T assume this m akes you look bad by default.The fact that the interviewer is calling attention to your, uh, varied history is not meant to make you feel ashamed, like some kind of job floozy. If you’re asked to clarify (or even just given an opening to do so), take a deep breath and make sure you have an elevator pitch-style explanation.DO make sure you have context for all of it.A shoulder shrug or a long, awkward pause is the least helpful response you can give here. Be prepared to talk about why you have a variety of jobs listed over a short(ish) amount of time.DON’T make stuff up.If you’re asked about the jobs you’ve listed on your resume, be honest. You don’t have to give every gory detail about why you left a particular job, but if you stick to the broad outlines you should be okay. For example: I was let go due to a company restructuring at XYZ Corp, and it wasn’t until I landed at the Elite Agency the following year that I felt like I was back on t rack, professionally.It’s okay to admit that you left jobs in the past because they weren’t a great fit for your professional goals, but be sure to reiterate that you see this current opportunity as having long-term potential.DO consider revising your resume to edit out some job change details.Do you really need every single one of your jobs on there? If you have entries on your resume that lasted less than a year, think about whether that job really adds relevance to your history. If you’re not using anyone from that job as a reference and it wasn’t a major cornerstone of your relevant experience, then consider dropping it.For example, this block of your resume†¦Edgy.com Marketing Coordinator, March 2010 – February 2012 Whirlwind Inc. Marketing Coordinator, February 2012 – November 2012 MakeAMatch.com Social Media Director, November 2012 – June 2014†¦could be narrowed down to this:Edgy.com Marketing Coordinator, 2010 â€⠀œ 2012 MakeAMatch.com Social Media Director, 2012 – 2014This way, you’ve smoothed over an interim job that looks like an odd blip, without leaving a gap. This can also avoid awkward explanations about why you left that middle job so soon.If this question comes up in your interview, take heart- it’s not necessarily a dealbreaker. It’s a conversational opening to give context and explain how those jobs turned you into the stellar candidate you are today.

David Shorter

David Shorter Table of ContentsProblem Identification 2Issues and Analysis 2Potential Departure of Bob Chen - Immediate Issue 3Organizational Structure 3Staffing 4Control Systems 5Management Style 5Cultural Awareness 5Communication Gap 6Alternatives 6Fire Bob Chen 6Transfer Mike McLeod to Another Group (within James-Williams) 7Relocate Bob Chen to Hong Kong (Set up an office in Hong Kong) 7Transfer Bob Chen to "The Tower" 7Decision 8Recommendations 10To Resolve the Conflict 10To Improve Organizational Structure 10To Improve Management Style 11To Improve Control Systems 11To Improve Staffing 11Strategic Implementation Plan 12Immediate Actions 12Continuing Actions 13Appendix #1: Synopsis of Case 15Introduction of Key Figures 15Appendix #2: Assumptions 17Appendix #3: Decision Matrix - Immediate Issue 18PROBLEM IDENTIFICATIONDavid Shorter, the practice director of the New Enterprise Group (NEG) at James-Williams, returned from a three-week partnership development program/ vacation, to find his office in a state of chaos and internal conflict.English: Full view of Kowloon and Hong KongAt the heart of the conflict was Bob Chen, a valuable up and coming employee at NEG, who was threatening to resign from the company rather than work on a project under the direction of Mike McLeod. Not surprisingly, Bob's actions have upset some partners and the original problem between Mike and Bob has become a conflict that is affecting the entire firm.Mr. Shorter is responsible for finding a course of action that resolves the immediate conflict and rectifies the underlying problems, while allowing all parties to keep their egos intact. A synopsis of case facts, as understood by Halifax Consulting Group, can be found in Appendix #1.ISSUES AND ANALYSISBased on the problem identification statement, immediate and basic issues can be identified. The immediate issue is finding a...

The Kurds A Stateless Nation Essay Example | Topics and Well Written Essays - 1250 words

The Kurds A Stateless Nation - Essay Example Studies indicate that, the political and social-economic changes witnessed by the rural Kurds in the 1950s such as industrialization, rural-urban migration, mechanization of farming and agriculture, and political mobilization destabilized the tribal structure of their tribal structure (Romano 66). For instance, over 35% of the Kurdish population in Turkey lives in Izmir, Ankara, Istanbul, and other parts of Turkish cities. Many of these people left Kurdistan forcibly because of political and state terror or voluntarily because of economic and social purposes. This essay will explore more on the language, religion, and other cultural and economic aspects of Kurdish identity. According to Zulal (146), the Kurds continues to speak many languages of the Kurdish commonly categorized into two groups. The first language group is Kurmanji spoken by over 75% of the Kurds, composed of two branches; North Kurmanji the most widely used language among the Kurds and South Kurmanji. The second lang uage group is the Pahlawani spoken by the 25% of the Kurds population and composed of two branches; Dimili and Gurani. Kurdish language serves as the cementing power of the Kurdish nationalism. For the past decades, conflicts have emerged within different tribes as many attempt to differentiate languages used by the Kurds. For instance, in the early 1920s, Ataturk substituted the alphabet words used in Turkish from the Arabic and Latin alphabet. As a result, the Kurds from turkey were forced to embrace and adapt the Latin alphabet for their language. In 1924, strict measures were imposed in Turkey to suppress the Kurds’ language (Entessar 66). The measures involved banning both written and spoken word of Kurdish language and ensuring that only those who speak and understand Turkish are provided with information and education. During that period, possession and distribution of written materials in Kurdish language became a severe crime liable to be punished by long prison sent ence. However, in the early 1990s, Kurds within Turkey began to use their language. Many Kurds have had the opportunity to express their thoughts in writings and readings. In terms of religion, two thirds of the Kurds’ population are Sunni Muslims who adhere mostly to the Shafi’i legal schools. However, the Arab and Turkish adhere to the Hanafi schools while Persian and Azeri to the Shi’ite schools. The remaining population of Kurds adhere to heterodox and rituals and beliefs that are somehow influenced by Islam, but more influenced by other Iranian religion. The Syncretistic sects include the Ahle-e Haqq also known as people of truth, the Alevis, and Ahl-e Haqq. Still, there a few thousands Christians Kurds and Jewish Kurds living in and outside Kurdistan. In the 18th and 19th century, religion played a significant role in the Kurdish community. It dictates the way people lived and perceived things. For instance, most of the Kurdish rebellions that broke out be tween 1880 and 1940 were initiated by Sheikhs (Gunter 539). At this point, the rebellion was affected by the religious differences of the Kurds. For example, Sunnis divided into two religious diversities; the Naqshbandi and Qadiri that never cooperated with each other effectively. The religion diversities between the two religions instigated rebellious. In regard to education, the ban of the Kurdish language and shortages of teachers and schools in Kurdish community have hindered education development. A study

African American philosophy Essay Example | Topics and Well Written Essays - 2250 words

African American philosophy - Essay Example Philosophy is a detailed system of ideas about human beings and the nature of the human existence and truth.Actually it is a complete guide for living. It deals in issues which are fundamental and consider the steps we take in life for progress. It also deals with our attitude and treatment of other people. The main branches of Philosophy are: Metaphysics, which deals with reality, Epistemology, which deals with knowledge, Ethics, which considers moral values, Politics, which accounts for legal rights and governments, and Aesthetics, which looks in to nature of art.While we start to think of African American Philosophy, the first point going to pop up is the attitude of the citizens in developed countries towards the men in Africa. When compared citizens of United States and Africa, we understand that the Blacks are considered to be second-class citizens in the United States. In fact they are not considered human beings at all. In the past, they were treated as slaves. They were made to work day and night, beaten with sticks and transported along with asses and horses. They were not given proper food. When they were sick, they were not given medical treatment. They lived miserably. They had no hope of future. Things have not changed much, according to Charles Mills. At least a section of the U.S. citizens still see the Africans as somebody who maintains lower standards of life. Even though slavery has been abolished that sort of mindset still continues.Law was enacted to strengthen the concept that Blacks are sub-persons. The pity is that not even an apology was given by the authorities for the misdeeds and torture towards the Blacks for centuries. In fact, many Americans feel that it is time to stop the little benefits given to the Blacks and to cancel the measures which objected to ill treatment of the Afro-Americans. They think that enough is enough and it is time to stop the concessions. They fear that it would amount to create discrimination against Whites . When we approach the problem from the side of African citizens, it is clear that an inferiority complex remains in their brains and minds. They themselves keep the wrong feeling that Blacks are second-class citizens. They have no hope of a happy future. They still live in poverty. The wages are comparatively much lower. Job opportunities also remain lesser. They are not likely to get good education or medical treatment. Just through an example, the consideration being given to Whites and Blacks could be compared. For the same crime the Blacks black may be sent to jail, whereas the Whites may be let free. In every respect the Blacks are treated harsh. In other words, their condition has not improved at all even before law. In fact, it has deteriorated, feels Charles Mills. Time has changed. But not much has changed for the Blacks. Their problems have not been addressed seriously. It has been wrongly said that the Blacks are not taking enough interest in the country, nor in their future and that they do not bother to be a part of the society. It is said that they do not try to come out of the negative situation they are in and for that they only need to be blamed. That is not a valid statement. It is nothing more than an excuse. It is absurd to think that they want to remain where they are. Do not forget, the part they played in nation building. Many numbers of roads, buildings and similar structures are there because of the manpower and work skills of the Blacks. It is silly to think that they are lazy. The Blacks think that they are not given justice. They only want their genuine rights. They are not expecting charity. They want the discrimination is buried for ever. The country belongs to them as much as it is for the Whites. The issues which have put them down should be modified to uplift them. But for the sweat of the blacks, The United States of America would have been nowhere. They have done enough to convert the country into a large nation. They have done much more than the Whites. They must be allowed to reap the harvest now.

Opposition to Medical Marijuana Essay Example | Topics and Well Written Essays - 2500 words

Opposition to Medical Marijuana - Essay Example Over the past two decades, however, a growing controversy has arisen regarding the classification of marijuana as having no legitimate medical purpose. There is growing support among the public and the medical community to rewrite the laws currently prohibiting use of marijuana so that its medical benefits can be of use for those with no other outlet. Marijuana has been used for medical purposes in the U.S. since at least the 19th century. Legal at the time, the drug was instantly popular as a treatment for pain ranging form headaches to menstrual cramps. Of course, simply using a drug to treat pain is not the same as evidence that it does treat the pain. Proponents of legalizing marijuana use for medical reasons raise evidence that marijuana has been proven effective in treating everything from glaucoma to cancer. It has even been hailed as being capable of prolonging the life of Aids patients. Closer scrutiny of the available scientific research, however, reveals that marijuana simply falls far short of what is commonly considered a medical treatment. Dr. Lester Grinspoon, an associate professor of psychiatry at Harvard, is one of those leading the call for reclassifying marijuana so that it can be used as a medicine. ... on would be unthinkable." Grinspoon is apparently willing to ignore that at one time or another throughout history a large majority of doctors were firm believers in treatments that run directly counter to the overwhelming majority opinion today. Indeed, the very idea that just because a minority of doctors would make a suggestion then that makes strengthens your case is fallacious. After all, if 44% said they would recommend marijuana treatment, doesn't that by definition mean that 56% of doctors would advise against it Grinspoon certainly does not rest his case based solely upon physician surveys, but the fact that puts such stock in the findings does not help his credibility. The credibility of the pro-medicinal marijuana movement cannot help but be considered a large issue. Opponents typically take the argument that the movement to allow legal medicinal use is just the first step in a plan to decriminalize marijuana entirely. This perspective has not been helped by certain facets of the pro-legalization movement. A former director of Director of National Organization for the Reform of Marijuana Laws (NORML), Keith Stroup, addressed the true motivation of the push to legalize marijuana for medicinal use as far back as 1979 when he gave a speech at Emory University audience that "medicinal marijuana would be used as a red herring to give marijuana a good name" (Souder, and Zimmer). Richard Cowan, a writer for the pro-marijuana High Times Magazine, would be even more explicit, explaining in no uncertain terms how the pro-legalization movement has used "medical model as spearheading a strategy for the legalization of marijuana by 1997" (Souder, and Zimmer). The movement suffered a major setback in 1997 failed to get a ballot initiative passed in

Electronic Health Records Essay Example for Free

Electronic Health Records Essay Introduction Electronic health records (also known as ‘e-notes’) have commonly replaced the conventional paper records used in medical facilities. This discussion describes how electronic health records have provided a solution to a range of health care procedures, have offered cost savings and benefits, and still have greater potential for improvement through future efforts. Overall, this discussion documents the progress and demands for further convenience in regards to electronic health records, presenting concepts, statistics, and recent analyses published by authorities on the topic. Through this, it is evident that electronic health notes still have shortcomings that are commonly noted and targeted, but as they have solved many more problems inherent in previous systems, they are the ideal path for development and improvement in this area. Electronic Health Records Since the development of electronic health records, healthcare managers have been able to reach numerous solutions to previous problems in their systems; this has included improved capacities to record and store the clinical and demographic information patients, the capacity to observe or manage the results of laboratory tests, the capacity to give prescriptions, improved ease of managing billing data, and improved facilitation of analysis for clinical decisions. These improvements reveal the nature of challenges and demands relevant to operations using the previous form of records (paper), with electronic health records being substantially more organized, convenient, and manageable. According to Al-Ubaydli (70), the use of paper records â€Å"had several implications. On the one hand, writing on paper fast and easy, so it fits well with clinical workflow. On the other hand, notes are only useful to the person who reads them, no to the one who writes them. When writing, speed and brevity are essential as there are always more patients to visit and care for. But for the reader, speed means illegible handwriting and brevity means incomplete notes. This leads clinicians to ask patients questions to which the answers already exist in the notes† (Al-Ubaydli 70). Moreover, as the author pointed out, paper is more difficult to transfer or copy, leading to it ultimately becoming easiest to keep the records confined to one central place. With this, they cannot move as easily as the patient, and the chore of copying tended to result in the patients being without a complete set of easily accessible records. Meanwhile, there are substantial space and cost requirements associated with storing paper records. The development of computer hardware, software, and improved data storage techniques eventually led to the development of efficient and effective software capable of storing patient data in secure databases, further allowing all data to be stored in a size-efficient manner that could also be easily transmitted. With the development of the internet, patient files could even be stored and transmitted online, providing an ideal backup for databases while improving the capacity for patients to have complete record sets sent to a range of facilities. The general motivation for creating these electronic health records was to address the problems inherent in the paper records, with the most convenient aspect being the cost-effective nature of storage and transmission; the nature of this being a virtually free cost and nearly instantaneous transmission made the desire and changes especially significant. Moreover, electronic health records would allow users to improve the capacity for users to index, sort, and search through records faster than the time demanded to sort through the paper files manually (Al-Ubaydli 70). An additional benefit is the reduced potential for illegible notes, as the nature of the systems means that all data is entered in using clear computerized text characters. As mentioned, similar to the nature of demands and problems evident in the paper records, there are now demands for improving aspects of the electronic records. However, these problems can be addressed through improved organization, software, and other means that does not demand a drastic change in mediums, as was required to address the problems of the paper records. Al-Ubaydli (71) reported that electronic health records â€Å"must include checks and balances to audit and control access. Second, the user interfaces for adding to the records must become easier to that they fit better into clinical workflow and allow clinicians to do more in less time. Speech recognition continues to improve, and the designers of templates continue to innovate.† The author further points out that similar to the improved search engines of the internet (first challenging and then drastically improved with developments like Google), electronic health records can be similarly improved without restructuring comparable to restructuring paper records. Other researchers have analyzed the nature of electronic health records, further elaborating on the nature of solutions and remaining demands. DeVoe et al. (351) pointed out that the clear and detailed recording of all received and recommended services should be considered the most vital aspect of health records, which is most effectively addressed through electronic records rather than paper records. This further assists with insurance aspects, as the detailed and accurate aspects of recording services can improve coordination with claims and related demands. DeVoe et al. (352) further asserted that electronic health records have the potential to assist researchers and policy makers with overcoming prior restrictions in examining services provided in CHCs. Meanwhile, Hoffman and Podgurski (425) reported on the growth of health care and pharmaceutical costs, frequency of unnecessary medical procedures, evoked healthcare reforms, and critical roles of records in all of these processes. With this, comparative effectiveness research (CER) has commonly been coupled with electronic health records to show that many expensive procedures have had less desirable outcomes for comparable conditions that less expensive ones, pointing out the nature of some health care facilities and physicians. Meanwhile, however, some have argued that CER is likely to lead to limited patient choices, improper rationing of health care, homogenized care, and potentially refusal of needed treatments (Hoffman and Podgurski 425). Congress allocated $1.1 billion to CER through the American Reinvestment and Recovery Act, which included other aspects of improving and restructuring facilities. Soon it became evident that a unique application of CER could allow physicians to improve their decisions regarding treatment, as when coupled with electronic health records, physicians could conduct computer inquiries across a large database of patient records. Naturally, this would provide a valuable supplement to the patient’s history and literature. Hoffman and Podgurski (425) recommended that software be designed to summarize findings of queries by presenting the most relevant outcomes of patients with the most comparable conditions, while records be developed and stored in a manner which facilitates this. Thus, personalized comparison of treatment effectiveness or PCTE could become a phrase more common than CER in the future. Conclusion Electronic health care records have solved many of the problems that could not be effectively addressed through developments in the paper systems, with major improvements in the capacity to copy and transfer records, cost of storage, and clarity of information. Although this has led to implications for security and excessive copying, databases have been developed to improve the concerns in these areas. Moreover, researchers have proposed additional improvements in development as well as use, with records having the potential to serve as an informal accessible databank, thereby improving understanding and decision making. Works Cited Al-Ubaydli, Mohammad. Personal Health Records: A Guide for Clinicians. John Wiley Sons: New York, NY, 2011. DeVoe, Jennifer, Rachel Gold, Patti McIntire, Jon Puro, and Susan Chauvie. â€Å"Electronic Health Records vs Medicaid Claims: Completeness of Diabetes Preventive Care Data in Community Health Centers.† Annals of Family Medicine 9.4 (2011): 351-358. Hoffman, Sharona and Andy Podgurski. â€Å"Improving Health Care Outcomes through Personalized Comparisons of Treatment Effectiveness Based on Electronic Health Records.† Journal of Law, Medicine Ethics 39.3 (2011): 425-436.

Free Hamlet Essays: Not Murder, Self Defense in Hamlet :: GCSE English Literature Coursework

Not Murder, Self Defense in Hamlet It is said that fall of the Royal family of Denmark, was Prince Hamlets fault. But in truth, Hamlet wasn't responsible for all the deaths. He was simply just avenging his fathers murder, an of Gertrude, Polonius, Rosencrantz, Guildenstern, and Ophelia. If you don't know who you are killing, are you held fully responsible for the murder? In Hamlets case, he promised his father, he would avenge his fathers murder. After the play, Hamlet was called into Gertrudes room to have a talk with his mother. That evening, Hamlet had performed badley and embarrassed King Claudius by implying that he had killed King Hamlet. At this point in the play, Hamlet was aware that almost everyone was spying on him. So he had reason to be suspicious when he heard a noise from behind a curtain. It was of course Hamlets fault that he had stabbed Polonius, but Hamlet wasn't aware that it was Polonius. He thought that it was Claudius getting ready to pull a knife on him, so as self-defense, Hamlet killed him. Polonius was just mistaken for the King. He was simply in the wrong place at the wrong time. Therefore Because Hamlet wasn't aware he was killing the wrong person, he can't be fully responsible for Polonius's death. After Hamlet realized that he had murd ered the Kings advisor, not the king, he felt sorry for Polonius and sort of apologized. "thou wretched, rash, intruding fool, farewell. I took thee for thy better. Take thy fortune. Thou find'st to be too busy in some danger." ( Act 3 scene 4, line 38) Everyone deals with death differently. Hamlet mourns, promising to get even. Gertrude starts new with a new husband to replace the old one. When Ophelia hears about her fathers death, she goes mad. That is how Ophelia deals with death. She turned crazy; acting insane like a mad woman. Soon she got to the point where she couldn't control her actions. As a result, she herself decided to end her life, to end the madness and pain. Ophelia's death was caused because of her fathers death. Because Hamlet was not fully responsible for the death of Polonius, he couldn't be responsible for the death of Ophelia. Hamlet loved Ophelia; he wouldn't deliberately hurt her like that. "I loved Ophelia. Forty thousand brothers could not with all their quantity of love make up my sum.

Death be not Proud and Do Not Go Gentle Into That Good Night :: Do Not Go Gentle into That Good Night

Death is an aspect of life that everyone becomes acquainted with sooner or later.   From my own experiences I am more familiar with death than I could ever want to be.   Poetry is something that is very difficult for me to follow, but when it deals with concept that I am familiar with, then I am able to associate with the soul of the writer.   Two poems that deal with the concept of death that I actually enjoyed reading and will compare to each other are "Death be not proud" by Dylan Thomas and "Do Not Go Gentle Into That Good Night" by Dylan Thomas.   Firstly, in "Death be not proud," Donne tells Death that it is not anything special.   That Death is a low being that deals with the pitiful aspects of life: war, disease, and murder.   Donne says that Death is nothing more than an aspect of life, just an event of the moment, "one short sleep past, we wake eternally."   Donne goes on to explain that we all will go through this door while on the way to another existence.   In comparison, "Do Not Go Gentle Into That Good Night" by Thomas is a battle cry against death.   To fight against it until the last breath of life is gone.   That to give up life is the coward's way.   To his father, who is dying from a protracted illness, Dylan says to show his love, that it is all right to cry even though he has never seen his father show the weakness of crying, just so long as he continues to fight against the coming end.   In both poems, the writers are against Death; however Donne writes of Death as a weak entity that has no real power, because after we die, we will never have to face the worry of Death.   Thomas, however, writes as if he doesn't believe in any kind of hereafter.   An example of this is the repeated cry "Rage, rage against the dying of the light."   These are two very different beliefs for an ineludible fact of life.   Death is something that I have faced and will eventually succumb to;

Locker Room Talk Essay

Page 1 Locker Room Talk Ethical Case April 18, 2010 Page 2 The Locker Room Talk Ethical Case outlines a situation that is an ethical dilemma for CPA Albert Gable who has performed personal financial planning for Larry and Susan Wilson. The Wilson’s, in their discussions with Mr. Gable regarding their personal finances, mentioned that in the past they have had marriage problems but have worked through the problems and are not seeking a divorce. Gable and the Wilson’s became personal friends due to the relationship built during their personal financial planning. Mr. Gable also performs the annual audit for one of the largest banks in the town where they all live. The sample pulled for the audit at the bank included the Wilson’s loan information. While performing the audit, Mr. Gable discovers information on the Wilson’s loan that does not coincide with the information given to him during the personal financial planning. Mr. Gable is concerned and addresses the discrepancy with a loan officer but did not confide to the loan officer that he was also their personal financial planner. The loan officer confided in Mr. Gable that Mr. Wilson was setting up his business to divorce his wife without any compensation. This situation puts Albert Gable in a situation with a conflict of interests. His personal financial client is also a client of the bank where he performs the annual audit. The information the Wilson’s provided to him during their personal financial planning conflicts with the information provided on loan documentation at the bank. Albert Gable needs to determine the best course of action to take in this situation. The Stakeholders The stakeholders involved are: Page 3 1. Albert Gable – As the CPA, his professional business ethics are at risk and his personal reputation is on the line. He also has a large bonus weighing on his decision. 2. Mrs. Wilson – She has the understanding that her marriage is not at risk and the financial planning is for the benefit of her and her husband for their future. 3. Mr. Wilson – If he is not being honest with his wife and is planning on divorcing her, the information that Albert has uncovered during the audit could create problems for him. . The loan officer – the loan officer that shared Mr. Wilson’s personal information with Mr. Gable. 5. The bank – the relationship Mr. Gable had with the Wilson’s as personal financial planner was not disclosed to the bank and is a conflict of interest. Course of Action The best course of action that Mr. Gable should take is to meet with the Wilson’s and explain that he cannot continue w ith their personal financial planning. He should have them seek out another financial planning firm to complete their personal financial plans. He should explain to them that he completes the annual audit for the bank and during the audit he discovered discrepancies with the loan information and the bank statements provided to him to prepare their personal finances and due to the discrepancies he feels it is necessary to remove himself as their personal planner. By removing himself as the Wilson’s personal financial planner, this eliminates the conflict of interest with the bank audit. By informing the Wilson’s they need to locate another Page 4 irm and cannot use the CPA firm he is partner with for financial planning removes all conflict business and personal and maintains business and personal ethics. Furthermore, he needs to notify the bank of the conflict with the Wilson account and that he will not be able to conduct an audit of their accounts due the relationship that was initially formed with the personal finance planning. By following the above steps he protects the clients, the bank and upholds his pro fessionalism and his business ethics. Impact to Stakeholder The deontology approach was used to determine the course of action. This approach to ethics emphasizes doing what one should do in accordance with rules, obligations and/or ethical principles of the profession. The impact of the decision could cost Mr. Gable the banks account but if he would have acknowledge upfront his knowledge of the Wilsons prior to beginning the audit on their loan documents the situation could have been diverted. He is also losing a client, the Wilson’s due to the bank audit and the review he completed of their loan documents. If he would have acknowledged to the bank and had the file removed from the audit all of this could have been avoided. Mr. Gable will need to take the time and explain to his client the Wilson’s but he needs to keep it at a professional level and not discuss what was discovered only that it is conflict of interest. Conclusion Mr. Gable used poor judgment in his decision making process and has violated the ethic rules of the accounting profession. During the audit of the bank documentation he should have immediately notified the bank of the conflict with the Wilson file. He needed to be upfront with the bank and explain the Wilson’s were also a client of his for personal financial planning Page 5 nd have the file removed from the sample audit or bring in a third party to complete the audit on the Wilson documents. The loan officer should not have shared the personal information with Mr. Gable and Mr. Gable should have ended the conversation before it began. Sharing with the Wilson’s that discrepancies were noted between bank statements and loan documentation will allow the Wilsonà ¢â‚¬â„¢s to clear up the discrepancies at the bank in regards to their accounts. Page 6 References Brooks, L. J. , 2007. Business & professional ethics for directors, executives & accountants (4th ed). Mason, OH: Thomas South-Western.