Google's Strategy in 2012 Case Study Example | Topics and Well Written Essays - 2250 words

Google's Strategy in 2012 - Case Study Example This exploration will start with the explanation that lawful activities that are against Google have essentially begun from encroachment just as different issues that are related with copyrights. In any case, the idea of security in the web world is continuously getting unmanageable and capacity that Google has of recording the propensities for web clients and broadcasting the data to the individuals on the web needs to prompt the calls for new laws that are progressively tough. The outer full scale monetary condition that Google exists in envelops all the outside firms and powers, which have a potential intrigue or impact on the capacity that the firm needs to accomplish its objectives. Regardless of the way that Google is an online business, macroeconomics factors enormously influence the communicate of the organization in a few districts, for example, China, which has confined the utilization of Google and now and again inaccessible. Google has delighted in opportunity from govern ment impedances since it was built up in 1998 since it doesn't fall under one government locale. The product that Google uses is exclusive and is just confined by specific court arranges in different nations. Notwithstanding, this may change in the days to accompany the presentation of a Federal Internet Sales Tax Law in the United States. The way that Google has just settled a brand name that the clients have had the option to trust is one of the qualities of the related with the organization. The administrations offered by this organization are trustworthy, dependable and moderately quick contrasted with other web indexes.

Target costing Case Study Example | Topics and Well Written Essays - 1000 words

Target costing - Case Study Example Consequently the expense has never been an essential thought for the organization. In any case, the progressions which stirred the serious condition of the organization were cost rivalry and item advancement with its rivals. The innovation of the new portion identified with the games utility vehicle and other market specialties are different variables of the serious condition for Mercedes. Answer 2 The fundamental changes that occurred in the overall extravagance autos were the presentation of the new items in the market which prompted the ascent in the opposition of the organization; joining forces with the providers; decrease in the multifaceted nature of the framework; new accentuation was being put on the cost control of separate organizations while Mercedes cost control was being driven by engineers as opposed to bookkeepers; the quantity of administrative level were being diminished which was still high with Mercedes; the idea of lead time were being acquainted with tackle the costing of organizations in a sorted out manner however Mercedes needed bookkeepers explicitly doled out to care for the costing of the organization. Answer 3 The components dependent on which MB contends with the other vehicle makers are evaluating of the item going from mid to upper zone, quality and usefulness of the item kept up at a significant level. The estimating of the item in advance of referenced extended as its objective client officers from the higher working class to the middle class of the general public. Through this they can separate themselves as an extravagance vehicle which is likewise moderate by an area of the white collar class of the general public. This aides in extending the client base of the organization. Be that as it may, the quality and the usefulness of the organization are saved high for keeping up the world-class standard. Besides, Mercedes doesn't deliver the most costly games utility vehicle not at all like Land Rover. Moreover, Mercedes doesn't c arefully follow target costing as the cost control proportion of the organization to create the most reduced estimated item in its group (Cooper 163). Answer 4 The product offering extension has happened however its new development as the customarily extravagance situated maker. The most recent additional items to the organization are A-class, C-class, SLK, E-class and M-class. The ongoing presentation of the organization incorporates rough terrain vehicles and new games vehicle. The C-class which is a moderate sized vehicle additionally alluded to as the infant Benz. The objective costing of an organization basically involves three parts specifically, target cost which is acquired by taking away objective benefit from the objective selling cost of the result of the organization. In order to decrease the expense of the organization it should concentrate on the client gathering and similar items both potential just as existing. Anyway the overall revenue of the organization relies up on the basic volume of the organization which is the creation volume. Since Mercedes is a car fabricating organization, it is subject to capital escalated structure which thus depends on the NPV model. Moreover the NPV of the organization is resolved from the since quite a while ago run gainfulness, cost of capital, deals volume by class and benefit across vehicle classes. Answer 5 The improvement of the list involves five stages in particular, completely positioning the customer significance, target cost rate by work gathering, arranging of the capacity bunch network, significance framework and the objective cost lattice. Improvement of the

Adobe Flash Player 10.1 RC Released

Adobe Flash Player 10.1 RC Released Make Money Online Queries? Struggling To Get Traffic To Your Blog? Sign Up On (HBB) Forum Now!Adobe Flash Player 10.1 RC ReleasedUpdated On 16/04/2011Author : Pradeep KumarTopic : AdobeShort URL : http://hbb.me/12K1qBy CONNECT WITH HBB ON SOCIAL MEDIA Follow @HellBoundBlogThe Release Candidate (RC) is now available with various fixes and enhancements.This RC got lot of changes including many video playback bugs on Hulu, CBS.com, and ABC.com. It is available for download in Windows, Mac, and Linux.They are concentrating on the stability of the player and for playing videos on a variety of video cards. You can download release candidate from Adobe Labs.This update may not look like a required one, but it is always useful to keep such tools updated.Some Features Of Adobe Flash Player 10.1 :Support for New PlatformsH.264 video hardware decodingEnhanced Browser IntegrationBrowser privacy modeOptimized SWF management for mobileAdobe also mentioned that users may require updated video dri vers for AMD, Nvidia and Intel.READFree Simple Download Manager From Microsoft

Workplace Communication Skills for ESL Classes

In workplace communications, with friends, strangers, etc. there are unwritten rules that are followed when speaking English. These unwritten rules are often referred to as register use or workplace communication skills when referring to employment. Good workplace communication skills use can help you communicate effectively. Incorrect workplace communication can cause problems at work, cause people to ignore you, or, at best, send the wrong message. Of course, correct workplace communication is very difficult for many learners of English. To begin with, lets look at some example conversations to help understand  the correct type of register use in various situations. Examples of Correct Register Use (Wife to Husband) Hi honey, how was your day?Great. We got a lot done. And yours?Fine, but stressful. Pass me that magazine, please.Here you go. (Friend to Friend) Hi Charlie, can you give me a hand?Sure Peter. Whats up?I cant get this to work.Why dont you try to use a screwdriver? (Subordinate to Superior - for workplace communications) Good Morning, Mr. Jones, may I ask you a question?Certainly, how can I help you? (Superior to Subordinate - for workplace communications) Excuse me Peter, we seem to be having a problem with the Smith account. Wed better get together to discuss the situation.Thats a good idea Ms Amons, would 4 oclock suit you? (Man Speaking to Stranger) Pardon me. Do you think you could give me the time?Certainly, its twelve thirty.Thank you.Not at all. Notice how the language used becomes more formal as the relationship becomes less personal. In the first relationship, a married couple, the wife uses the imperative form which would be inappropriate with a superior in for workplace communications. In the last conversation, the man asks using an indirect question as a means of making his question more polite. Examples of Incorrect Register Use (Wife to Husband) Hello, how are you today?Im fine. Would you mind passing me the bread?Certainly. Would you like some butter with your bread?Yes, please. Thank you very much. (Friend to Friend) Hello Mr. Jones. May I ask you a question?Certainly. How many I help you?Do you think you could help me with this?Id be happy to help you. (Subordinate to Superior - for workplace communications) Good Morning, Frank. I need a raise.Do you really? Well, forget about it! (Superior to Subordinate - for workplace communications) Hey Jack, what are you doing?! Get to work!Hey, Ill take as much time as I need. (Man Speaking to Stranger) You! Tell me where the  supermarket is.There. In these examples, the formal language used for the married couple and friends is much too exaggerated for daily discourse. The examples of for workplace communications, and of the man speaking to a stranger, show that the direct language often used with friends or family is too impolite for these types of for workplace communication. Of course, correct for workplace communication and register use also depends on the situation and the tone of voice you use. However, in order to communicate well in English, it is important to master the basics of correct for workplace communications and register use. Improve and practice your recognition of workplace communications and register use in various situations with the following quiz. Workplace Communication Quiz Test yourself to see how well you understand correct register usage in these following workplace situations. Choose the appropriate relationship for these phrases from the choices listed below. Once you have finished, continue down the page for the answers and comments on the correct choices for each question. ColleaguesStaff to ManagementManagement to StaffInappropriate for the Workplace Im afraid were having some problems with your performance. I would like to see you in my office this afternoon.What did you do last weekend?Hey, get over here now!Excuse me, do you think it would be possible for me to go home early this afternoon? I have a doctors appointment.Well, we went to this wonderful restaurant in Yelm. The food was excellent and the prices were reasonable.Listen, Im going home early, so I cant finish the project until tomorrow.Excuse  me  Bob, would you mind lending me $10 for lunch. Im short today.Give me five bucks for lunch. I forgot to go to the bank.You are an extremely handsome young man, Im sure youll do well at our company.Excuse  me  Ms  Brown, could you help me with this report for a moment? Quiz Answers Im afraid were having some problems with your performance. I would like to see you in my office this afternoon. ANSWER: Management to StaffWhat did you do last weekend? ANSWER: ColleaguesHey, get over here now! ANSWER: Inappropriate for the WorkplaceExcuse me, do you think it would be possible for me to go home early this afternoon? I have a doctors appointment. ANSWER: Staff to ManagementWell, we went to this wonderful restaurant in Yelm. The food was excellent and the prices were reasonable. ANSWER: ColleaguesListen, Im going home early, so I cant finish the project until tomorrow. ANSWER: Inappropriate for the WorkplaceExcuse  me  Bob, would you mind lending me $10 for lunch. Im short today. ANSWER: ColleaguesGive me five bucks for lunch. I forgot to go to the bank. ANSWER: Inappropriate for the WorkplaceYou are an extremely handsome young man, Im sure youll do well at our company. ANSWER: Inappropriate for the WorkplaceExcuse  me  Ms  Brown, could you help me with this report for a moment? ANSWER: Management to Staff Comments on Quiz Answers If you were confused by some of the answers, here are some short comments that should help you understand: Management to Staff  - In this sentence management, although unhappy, is still polite when asking an employee to come in for a critique.Colleagues  - This simple question is informal and conversational and therefore appropriate among colleagues.Inappropriate  - This is the imperative form and  is therefore  inappropriate for the workplace. Remember that the imperative form is often considered rude.Staff to Management  - Notice the polite form used when speaking to a superior at work. The  indirect question form  is used to make the question extremely polite.Colleagues  - This is a statement from a discussion about a non-work related topic among colleagues. The tone is informal and informative.Inappropriate  - Here an employee is announcing his / her plan to management without asking. Not a very good idea in the workplace!Colleagues  - In this statement a colleague politely asks another colleague for a loan.Inappropriate  - When asking for a loan never use the imperative form!Inappropriate  - The person making this statement would be considered guilty of sexual harassment in the United States.Management to Staff  - This is a polite request.

-et / -ette French Suffix Lesson and Examples

Krispy Kreme Financial Analysis - 1790 Words

Professor Agbatutu BUSN 5600 Webster University History In 1937 Vernon Rudolph bought a doughnut recipe from a New Orleans French chef and began selling Krispy Kreme doughnuts to local grocery stores in Winston Salem, N.C. People would pass by these stores smelling the delicious scent of Rudolph’s doughnuts and ask to buy hot doughnuts, so Rudolph cut a hole into the wall of his rented building and began selling the Original Krispy Kreme doughnuts to customers who walked by on the sidewalk (History, 2012). By the 1950s Rudolph and Krispy Kreme were doing well with a few family owned chain stores but the business was not consistent. The doughnuts were made from scratch which took up a lot of time and†¦show more content†¦Executive Summary and Products The company’s mission statement is â€Å"to touch and enhance lives through the joy that is Krispy Kreme† (Krispy Kreme 2012). The Krispy Kreme vision says they want â€Å"to be the worldwide leader in sharing delicious tastes and creating joyful memo ries† (Krispy Kreme, 2012). Krispy Kreme also established values based on the founder of the company Vernon Rudolph which states: ‘We believe’... -Consumers are our lifeblood, the center of the doughnut -There is no substitute for quality in our service to consumers -Impeccable presentation is critical wherever Krispy Kreme is sold -We must produce a collaborative team effort that is unexcelled -We must cast the best possible image in all that we do -We must never settle for second best; we deliver on our commitments -We must coach our team to ever-better results Krispy Kreme offers three categories of products: doughnuts, coffee and beverages, iced drinks and Kool Kreme. Doughnuts consist of original glazed, varieties doughnuts, mini doughnuts, doughnut holes, and featured doughnuts. Coffee and beverages consist of coffee roasts, espresso drinks, and hot chocolate. Iced drinks and Kool Kreme consist of chillers, iced beverages, flavor syrups, doughnut sundaes, classic sundaes, arctic avalanche, cones, milkshakes, and toppings. Krispy Kreme is sureShow MoreRelatedKrispy Kreme Financial Analysis2485 Words   |  10 PagesFinancial Analysis: Krispy Kreme Doughnuts, Inc. operates as a branded retailer and wholesaler of doughnuts and coffee. It engages in the ownership and franchising of Krispy Kreme doughnut stores, which make and sell approximately 20 varieties of doughnuts. These stores also offer a wide variety of coffees and other beverages. As of January 31, 2010, there were 224 Krispy Kreme stores operated domestically in 37 U.S. states and in the District of Columbia and 358 shops in other countries internationallyRead MoreFinancial Analysis : Krispy Kreme767 Words   |  4 PagesFinancial Summary Krispy Kreme uses a fiscal year, which ends on the Sunday closest to January 31st. For fiscal year 2015, the year ended on February 1, 2015 and the year had 52 weeks. It is important to note that the 2013 tax year had 53 weeks and should be taken into account when comparing financial data from 2013 fiscal year. The following company information is from the 2015 Krispy Kreme annual report. Krispy Kreme has 111 domestic company stores. They have a total of 876 franchise storesRead MoreEssay on Financial Statement Analysis: Krispy Kreme1328 Words   |  6 PagesFinancial Statement Analysis Case Analysis: Krispy Kreme Doughnuts 1. Analysts are predicting that Krispy Kreme will be able to perform highly effectively and continue to grow rapidly in the coming two years. What are the key factors underlying the growth (at least 2)? Do you agree with their analysis? What are some potential concerns (at least 2)? Analysts are predicting that Krispy Kreme will be able to perform highly effectively and continue to grow rapidly in the upcoming two yearsRead MoreAnalysis Of Grand Strategy Matrix. The Grand Strategy Matrix1443 Words   |  6 Pages Analysis of Grand Strategy Matrix The Grand Strategy Matrix is a newer tool used for formulating alternative strategies (David David, 2017). Similar to the BCG matrix, the Grand Strategy Matrix is places the business or the business divisions into one of four quadrants based on two evaluation dimension 1) competitive position on the x-axis and 2) market growth on the y-axis (David David, 2017). The franchise segment would be located in Quadrant II, which would indicate this segment shouldRead MoreCase Study1366 Words   |  6 PagesKrispy Kreme Doughnuts Case Study Solution Financial Statement Analysis The Krispy Kreme Doughnuts case study solution solves the case on financial statement analysis.   The structure of the solution is outlined below and answers the questions included in the outline Krispy Kreme Doughnuts, Inc. Background   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Corporate Profile   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Company Stores   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Domestic Franchise   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   International Franchise   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Supply Chain Business Segment    Problem Statement   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   What is theRead MoreKrispy Kreme Inc Case Study Essay1683 Words   |  7 PagesKrispy Kreme Doughnuts, Inc. 1. What can the historical income statements (case Exhibit 1) and balance sheets (case Exhibit 2) tell you about the financial health and current condition of Krispy Kreme Doughnuts, Inc.? The company’s financial performance looks quite good at the end of Feb 1, 2004. From the exhibit 1, income statement, we can see that Krispy Kreme was growing from the year ended Jan 30, 2000 to the year ended Feb 1, 2004. Total revenue increased significantly 202% from US$Read MoreKrispy Kremes Financial Health Essay1314 Words   |  6 PagesKrispy Kreme’s Financial Health Looking at the financial reports of a company for the first time can be overwhelming if not intimidating. Analyzing the financial reports to determine the health of a company is much that same but different aspect must be looked at properly in order to predict and assess the health and wellness of a company. The different aspect in assessing the health of a company include the depreciation analysis, stock analysis, cash flow statement analysis, income statement trendRead MoreFinancial Health of Krispy Kreme1433 Words   |  6 PagesKrispy Kreme Financial Health Analysis ACC 226 Depreciation Analysis: Depreciation is the term used for the decline of an object value over time. Krispy Kreme’s depreciation is calculated using the straight line method. Benefits from asset are more likely to be constant over its live, thus making straight line method of depreciation more appropriate as it results in a constant annual depreciation change. Krispy Kreme uses SFAS-142 for accounting of intangible assets. Per thisRead MoreKRISPY KREME1044 Words   |  5 Pagesï » ¿ Krispy Kreme Doughnuts: Financial Analysis and Forecasting 1. What can the historical income statements (case Exhibit 1) and balance sheets (case Exhibit 2) tell you about the financial health and current condition of Krispy Kreme Doughnuts, Inc.? The historical financial statements can tell us a lot about the financial health and condition about Krispy Kreme or any other company. By utilizing some key financial ratios we can determine how the company compares year over year as well as againstRead MoreKrispy Kreme Doughnuts, Inc.1736 Words   |  7 PagesCase Study in Corporate Finance Krispy Kreme Doughnuts, Inc. Presented by – Group A2 Timeline Krispy Kreme Doughnuts, Inc. Ratio Analysis Liquidity Ratios As shown in Exhibit 1, quick ratio for Krispy Kreme gradually rose from 1.05 to 2.72, during 2000 to 2004. And current ratio changed with the similar pattern. Generally, a quick ratio of 1 is considered good in most industries. As for Krispy Kreme, the quick ratio is always higher than 1, and the highest point is 3.25 in 2004. This means

Liability Facing Auditors due to Global Financial Crisis

Question: Describe about the Liability Facing Auditors due to Global Financial Crisis. Answer: Executive Summary The contemporary worldwide financial crises have escalated lasting debate relating to professional accounting as well as financial press regarding the reasonable nature of the liability of the auditor as well as the possible risk which fruitful lawsuits against auditors of a failed financial services organization and banks might serve to reduce a known audit companies (Anderson 2008, p. 56). The principle of privity of contract has been dominance in the legal arena. Under such a policy, auditors appeared vulnerable as they were liable to contractual entities like the user Corporation or main beneficiary outlined in the agreement of the audit. The literature on auditor liability has previously emphasized individual issues isolation. The paper has integrated the key issues while considering, cost as well as implication of the audit liability regime. It has also overviewed the contemporary calculus utilized in the assessment of damages as well as reform suggestion to limit liability. The results show that the current audit liability regime applicable to auditors is severe as it inequitably imposes enormous costs on auditors (Baker and Prentice 2008, p.34). It can be argued rightly that a better intervention would seem to be the introduction of a professional liability regime coupled with a mandatory need which directors hold professional liability insurance alongside reformation of the calculus utilized in the assessment of damages. Introduction The array of operators to whom inspectors owed duties of care extended progressively and consequently hit the degree where liabilities claim might be affected by practically any participant sensibly regarded to depend on opinion of audit (Quick 2013). The scope extension emerged as an appropriate mechanism to encourage the professional conduct of auditors as well as a reaction to the rising civic requests to reasonable innocent third party service. Liability of auditors during the financial crisis is a critical issue that face auditors as they audit the financial statements of corporations. Like any other expert advisers, auditors frequently be indebted duties of care to their auditing clients (Rajacic, Rajapakse and Webb 2000, p. 48). The liability entails a responsibility in law that requires auditors to undertake their works with the skills as well as competence which society as well as end-users need to be entitled to anticipate. In the case of the existence of this duty of care, and an auditor fails to undertake the auditing work out of the standard required, the end-users have the right to sue such an auditor for compensation for the loss caused by an auditors negligence. Understanding Auditors Liabilities Liability of audit is tied to the manner it needs, adjustments and corrections for making financial statements. The auditors must make corresponding changes to the financial declarations of the opinion of auditors to cancel the reservations. It, therefore, trails that an existence of direct link to liability as well as obedience with reporting of the accounts regardless of whether it is a sole managements responsibility of the inspected company (Kachelmeier, Schmidt and Valentine 2015, p.59). The management responsibility of the auditees is critical than that of auditor responsible for the grounding of financial statements for adherence to the financial reportage structure accounting for the manner he planned as well as operative internal control system, the statement of line which provides the assessor. Accordingly, it remains essential to pronouncement of conformism as it settles that managing supply the auditor with the required material. During the volatile market crises period particularly the market of real estate succeeding the fair value estimates is regularly fairly hard and more problematic hence the examiner lacks indexes on the estimates dependability made by the company (Hodge, Martin and Pratt 2005, p.63). Auditors reports need always to consist of a section on parts of accountability of the auditor alongside management, explicated the kind of audit as well as statements affirming the reasonability of the opinion to assurance rather than outright assurance that the financial statements remain safe of any substantial misstatement. Rationale for Audit Liability Exposing auditors to such a liability is always viewed a good thing as it concentrates the advisers minds thereby driving quality and customer care. The auditors might cause severe dangers to corporations where they are not motivated by the prospect of the retribution for the substandard work. This is because it will give most advisers a gap thereby failing to exercise the right level of care and skills. No one is, therefore, advocating for freeing auditors for this reason from liability for the mistake auditor commit and which lead to poor quality audited reports (Pitts and Wale 2008, p.40). Responsibilities of Auditors that trigger Liability The responsibility is hence leadership and pronounces all associated parties as well as transactions between the parties. The auditors needs to take this declaration seriously in his work. Surprisingly, the auditor cannot verify very the accuracy of these operations and hence constrained when reporting in different audit report paragraphs (Gaver, Paterson and Pacini 2012, p.53). The auditor is responsible for the formulation of an opinion on the financial statement affirming their correct and fair reflection in all factual facets as well as dealings of trading period to which it denotes (Free 2009, p. 54). The auditor, in some conditions, may not express any opinion, particularly when the missions scope is restricted or where the auditor lacks the capacity to consider all the needed standards to provide a view. The auditor also has a responsibility for making sure that there is quality control of work as well as audit work by having an effective teamwork. The rationale of cooperation as a display of quality control is that working in teams; one will be able to check works done by another giving collaboration a kind of quality control auditing of the expert services. The quality control is a critical aspect in auditing since individual audit firm or Cabinet has to make sure that whatever is undertaken is done effectively. Controlling quality is primarily prearranged since they exist adequately comprehensive printed processes that are appropriate as well as reliable to decrease or even get rid of the risk of error during the audit mission. The financial review ensures quality by completing as well as signing all the sections relevant to the program of the audit (Davies 2011, p.171). It is also achieved by financial audit signing as well as dating all the working document of the entity who has made as well through the analysis as well as synthesis to prove individual element of balance as well as by analyzing all the significant amount of loss or profits. The financial auditor has a responsibility evaluating as well as using the control system and they are required to account for its position in the audit work. In case the internal control system is inexistence or improperly established, the auditor might fail to recognize much risk of error and fraud which are the two critical misleading information in auditing work (Burton, Wilks and Zimbelman 2013, p.65).). It is typical that the target users of any financial statement do recognize error and fraud, however, it is the responsibility of the auditor to consider fraud in an audit of the financial statements. The financial auditor will, however, not held responsible for the prevention of error and fraud, but bears the sole responsibility for planning as well as performing the audit thereby obtaining reasonable assurance that the financial statements are meaningfully accurate on both fault and fraud (Brown, Majors and Peecher 2014, p. 40). It is, however, a challenging task if the auditor is required to uncover all the fraud and errors to establish threshold of errors. This is, indeed the relative significance of the financial auditor which find their view articulated. Vulnerabilities of Auditors Joint and various Liability Debates exist pointing out that in some cases, rules regarding liability of auditors can be unreasonable and culminate into undesirable consequences. The reference here is based on joint and various liability which exist in the United Kingdom and several common law-oriented jurisdictions globally. Under such a system, an individual who has been owed a duty of care, and who subsequently claims to have a damage, enjoys a right to take a legal action against any or all auditors alleged to have triggered the loss (Pitts and Wale 2008, p.47). The critical matter is that in case an individual party is regarded to be able, and thus more probably to be in a situation essentially to compensate the compensations demanded, the plaintiff has an option of choosing to sue just that party while the rest let off effectively. The deep pocket Syndrome The deep-pocket syndrome further makes the auditors the most vulnerable group since they have professional indemnity insurance hence perceived as the best targets. The situation is likely to collapse in two undesirable outcomes (Persellin 2013, p.65). In case auditors are so confined by the threats of being sued, the auditors will choose to remain reluctant to participate in any innovative work which might actually generate real benefits to stakeholders. Auditors as Admission Tickets Auditors have, therefore, been admission tickets for both creditors and investors. Many have contended that creditors and stockholders tend to view collapse or failures of businesses as failures of auditors. They, therefore, frequently look to the auditors whenever they search for a flush party from whom losses can be compensated. Even though auditors may be comforted by the latest decisions linked to liability to third parties, the potential liability scope to entities as well as liquidators remain vast (Asay 2014, p. 43). This is because when an auditor accepts a contract to advise the client who employs her, she owes a duty to exercise that standard of skills as well as care relevant to such a professional status. Accordingly, the auditor will be liable both in tort and contract for all the losses suffered by the Client because of any breach of such a duty. Limited Expression of Opinion The auditor needs to be careful when expressing his opinion since in case of an adverse auditors opinion unfairly and incorrectly confirming the correct reflecting of reality, the responsibility of the auditor will derive from his perception. The liability of the auditor in this case will increase as a result of the potential occurrence of event following the date of the balance sheet (Elliott, Rennekamp and White 2015, p. 65). The management of the audited entity will regard the materiality of the facts before making a decision on whether it is essential to modify the financial statements. Here, it remains hard for the auditor to control whether following such alterations, the items value included in the financial statements are properly created. Auditors as Subjects to various heads of potential liability Auditors are also subject to various heads of potential liability as they discharge their statutory roles. This responsibility stretches to liabilities as reflected in subsection fifty-two and seventy-four of the Trade Practices Act of 1974 alongside many state Fair Trading Acts (Auditor's Legal Liability to Third Parties. 2013, p.145). Weakness in Auditing Standards Auditing standards, however, makes no difference as to the statutory auditors liability in the detection of errors from the financial burden of the auditors in discovering fraud (Beever 2012; Zisa 2013, p.45). Financial auditor is needed to acquire as well as deliver reasonable assurance that the financial statements lacks erroneous information for both fraud and error. It is, however, a common knowledge that it is challenging to acknowledge fraud than detection of the unintentional errors being concealed by the managers and employees who have committed a fraud. Nevertheless, the responsibility of the auditor for successful financial audit management remains unchanged even in the face of this difficulty. Threats of Litigation The auditing profession has been criticized and accused quite often over the years of being too conservative and of couching reports in defensive and legalistic basis to escape litigation. The resulting problem is that auditors are currently needed to expand the scope of their work, but this is restricted unless the threat of litigation is eliminated to avoid auditors destruction (Pl, 2010, p.30). Threats of litigation has various undesirable consequences to both auditors and their clients: Impairment of company risk management The restriction thus means that regulatory bodies and stakeholders functions such as provision of assurance by auditors on new areas such as companys risk management effectiveness is impaired as no auditors will be willing to take up such expanded tasks. Disincentive to smaller companies to acquire services of an audit of large corporations The other unfortunate consequences of auditors reluctance which is linked directly to matters of completions are the possible disincentive to smaller companies to acquire services of an audit of large corporations due to the threat of being sued (Messier, Quick and Vandervelde 2014, p.59). A small firm might be compelled to refrain from seeking the assistance of a large audit firm even if it regards to have the competence, resources, skills and experience to tender an engagement if the financial risk linked to audit failure would be adequate to collapse the company. Recommendations Auditors and firms should embrace a school of thought that emerged after Anderson collapse. The failure followed the Enron scandal ruining its name that reputational risk is equivalent financial risk as an inducement to provide the finest guidance. Academics and practitioners alike should lobby for separation of responsibilities between management and auditors regarding identification of fraud and errors to reduce liabilities since audit responsibility has been a matter of escalating concern. Audit firms and institutes in Australia, Europe as well as North America should lobby for alterations in the law emphasized on the concept of joint as well as several liabilities. This will address the significant claims alongside skyrocketed cost of indemnity insurance cover. There is a need for refocus on matters pertaining corporate governance as well as general viewpoints requiring directors to embrace a proactive undertaking in the corporate management thereby elevating the issues circumventing the limitation of auditors liability. The theoretical problem of an auditor liability must be one which designs an optimal measure to provide incentive to an auditor rather than shirking without culminating to extreme burden. References Anderson, A.P., 2008. Accountants' Liability to Third Parties for an Audit. Marquette Law Review, 52(1), p.158. Asay, H.S., 2014. Horizon-induced optimism as a gateway to earnings management. Available at SSRN 2274180. Auditor's Legal Liability to Third Parties, The. W. Res. L. Rev., 7, p.145. Backof, A.G., Bamber, E.M. and Carpenter, T.D., 2016. Do auditor judgment frameworks help in constraining aggressive reporting? Evidence under more precise and less precise accounting standards. Accounting, Organizations and Society, 51, pp.1-11. Baker, C.R. and Prentice, D., 2008. The origins of auditor liability to third parties under United States common law. Accounting History, 13(2), pp.163-182. Beever, J.R., 2012 Zisa, J.W., 2013. Guarding the Guardians: Expanding Auditor Negligence Liability to Third-Party Users of Financial Information. Campbell L. Rev., 11, p.123. Brown, T., Majors, T.M. and Peecher, M.E., 2014. The impact of a judgment rule and critical audit matters on assessments of auditor legal liabilitythe moderating role of legal knowledge. Available at SSRN 2483221. Burton, F. G., Wilks, T. J., Zimbelman, M. F. (2013). How Auditor Legal Liability Influences the Detection and Frequency of Fraudulent Financial Reporting. Current Issues in Auditing, 7(2), P9-P15. Davies, M., 1991. Liability of Auditors to Third Parties in Negligence, The. UNSWLJ, 14, p.171. Elliott, W.B., Rennekamp, K.M. and White, B.J., 2015. Does concrete language in disclosures increase willingness to invest?. Review of Accounting Studies, 20(2), pp.839-865. Free, C., 1999. Limiting auditors' liability. Bond L. Rev., 11, p.i. Gaver, J.J., Paterson, J.S. and Pacini, C.J., 2012. The influence of auditor state-level legal liability on conservative financial reporting in the property-casualty insurance industry. Auditing: A Journal of Practice Theory, 31(3), pp.95-124. Hodge, F.D., Martin, R.D. and Pratt, J.H., 2005. Audit qualifications of income-decreasing accounting choices. Available at SSRN 574222. Kachelmeier, S.J., Schmidt, J.J. and Valentine, K., 2015. The disclaimer effect of disclosing critical audit matters in the auditors report. Available at SSRN 2481284. Messier, W.F., Quick, L.A. and Vandervelde, S.D., 2014. The influence of process accountability and accounting standard type on auditor usage of a status quo heuristic. Accounting, Organizations and Society, 39(1), pp.59-74. Pl, T. (2010). The impact of the economic crisis on auditing. European Integration Studies, 8(1), 131-142. Persellin, J.S., 2013. The influence of PCAOB inspections on audit committee members' judgments. Behavioral Research in Accounting, 25(2), pp.97-114. Pitts, M. and Wale, J., 2008. Comparisons are odorous(Shakespeare): financial performance and management competence at four Scottish colliery companies, 190046. Accounting History, 13(4), pp.511-543. Quick, L., 2013. When less is more: The effect of reducing auditor liability on auditor judgments in principles-based and rules-based environments. Rajacic, M., Rajapakse, P., Webb, E. (2000). Impact of the Trade Practices Act 1974 (Cth) on the Liability of Auditors, The. U. Tas. L. Rev., 19, 205. Rajapakse, P. J. (2015). A review of financial reporting liability lawsuits in Singapore. Jindal Global Law Review, 6(2), 207-230. Rose, J.M., Rose, A.M., Norman, C.S. and Mazza, C.R., 2014. Will disclosure of friendship ties between directors and CEOs yield perverse effects?. The Accounting Review, 89(4), pp.1545-1563. Samsonova, A., Humphrey, C., Kokkali, S. (2010). Re-thinking auditor liability: The case of the European Unions regulatory reform. In Asia Pacific Interdisciplinary research in Accounting (APIRA) conference, Sydney, Australia. Todea, N., Stanciu, I. C. (2009). Auditor liability in period of financial crisis. Annales Universitatis Apulensis: Series Oeconomica, 11(1), 218.

The Vulnerabilities of Port Systems to Disruption

Secure Freight Initiative of SFI is a program developed by the Department of Homeland Security of the United States. SFI has an objective to ensure the security of cargos under the Container Security Initiative and the security of the importers. SFI is enforced with the help of technology using radiation for the inspection of containers in the ports (Secure Freight Initiative, 2015).Advertising We will write a custom essay sample on The Vulnerabilities of Port Systems to Disruption specifically for you for only $16.05 $11/page Learn More This kind of inspection is perceived to be more efficient due to its non-intrusive character. The function of Secure Freight Initiative is to make sure that the shipments coming from abroad are safe. In other words, the main objective of SFI is risk prevention. Currently, the program is at the test stage. It is employed in such foreign ports as Port Qasim in Pakistan, Southampton in the United Kingdom, and Puerto Cortes in Honduras (Secure Freight Initiative, 2015). Soon, ports in Korea, Singapore and Oman are planning to become a part of the program. There are several potential vulnerabilities to disruption under SFI: Slowed down inspection due to the new system and technology that is unfamiliar to the users and is likely to have multiple malfunctions during the first years of use. The absence of a fixed protocol outlining clear instructions as to the ports’ actions in various situations, constant change of protocols, and the need to wait for the response from the United States. The potential decrease in the popularity of the ports that are using the new technology as its malfunctions and delays may make the ports unattractive for the clients so they would develop different routes avoiding these ports. C-TPAT or Customs-Trade Partnership Against Terrorism serves to protect that global trades for the threats presented by the terrorism and provide security to the United States and the count ries around (C-TPAT: Customs-Trade Partnership Against Terrorism, n. d.). One of the challenges C-TPAT faces is the provision of security and safeguarding trading operations without slowing down the economic interactions between the countries. Unlike SFI focusing only on the maritime cargo transportation, C-TPAT covers the representatives of all transportation modes cruising between the USA and its neighbors such as Canada and Mexico (C-TPAT: Customs-Trade Partnership Against Terrorism, n. d.). Ever since the partnership first began to function in 2001, multiple entities have joined. Today, the partnership is going beyond the borders of the USA and the surrounding countries turning into a global initiative. The participators of C-TPAT are obliged to protect their supply chain. In terms of the port security, C-TPAT faces such challenges as the allocation of space for the scanning equipment, the maintenance of the equipment in ports that are situated in the third world states (it is i mportant to keep in mind that many of the world’s countries have extreme weather conditions), funding and financing of the project in terms of the purchase of the equipment, additional staffing, and coaching.Advertising Looking for essay on homeland security? Let's see if we can help you! Get your first paper with 15% OFF Learn More In addition, C-TPAT has to deal with the privacy concerns as the cargo scanning operations assume working with very important data that requires appropriate protection. In fact, even the procedure of entering C-TPAT by different participants relies on the collection of privacy data about the traders’ and carriers’ backgrounds. All of the challenges mentioned above slow down the trading operations and make the potential participants reluctant about joining C-TPAT. As a result, to avoid the disruption of the trading operations, the partnership is to develop a set of clear policies and rules as to the areas representing ch allenges. Reference List C-TPAT: Customs-Trade Partnership Against Terrorism. (n. d.). Retrieved from https://www.cbp.gov/border-security/ports-entry/cargo-security/ctpat Secure Freight Initiative. (2015). Retrieved from https://www.dhs.gov/secure-freight-initiative This essay on The Vulnerabilities of Port Systems to Disruption was written and submitted by user ShaneYamada-Jones to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

ACT Test Dates 2016-2017

ACT Test Dates 2016-2017 SAT / ACT Prep Online Guides and Tips At PrepScholar, we keep track of all the best information to advise you about future test dates. Knowing the registration deadlines and test schedule can help you devise your study plan and stay organized so that you can reach your target score. In this article, I’ll give you the ACT test dates for 2016-2017 and explain the factors to think about when picking your test date. ACT Test Dates for 2016-2017 Here are the test dates, registration deadlines, and anticipated dates for scores to be released. Test Date Deadline Late Deadline Score Release* Sept 10, 2016 Aug 5, 2016 Aug 19, 2016 Sept 19; Oct 3, 2016 Oct 22, 2016 Sept 16, 2016 Sep 30, 2016 Nov 8; Nov 15, 2016 Dec 10, 2016 Nov 4, 2016 Nov 18, 2016 Dec 21, 2016; Jan 4, 2017 Feb , 2017** Jan 13, 2017 Jan 20, 2017 Feb 21; Feb 28, 2017 Apr 8, 2017 Mar 3, 2017 Mar 17, 2017 Apr 26; May 10, 2017 June 10, 2017 May 5, 2017 May 19, 2017 June 21; June 28, 2017 *= Refers to online score release. The first date is when multiple choice scores come out, and the second one is when complete scores are available. **= No February dates are scheduled in New York. How Accurate Is the Table Above? The test dates and registration deadlines come from official ACT sources and have been released. The score release dates are projected based on information from past tests, but generally, scores will come out within a week of the projected dates. Keep in mind that there's some variance in when multiple choice scores come out and not everyone receives them at the same time. How to Choose Your Test Date Here are some of the major factors to consider when selecting your ACT test date: Know Your Deadlines! The most important thing to remember is to take your ACT before any deadlines. If you apply regular decision, the December test in your senior year will be the last test you can take for most colleges. If you apply early, the last test you can take may be in October or November of your senior year. Also, scholarships have deadlines. If you want to obtain any scholarships that consider your ACT score, you’ll need to have your test score before the scholarship deadlines. How Many Times Do You Planto Take the ACT? Most students improve their scores when they retake the ACT, and you want to give yourself an opportunity to take the test multiple times. Generally, we suggest first taking the ACT in the fall of your junior year. Then you can retake it in the spring of your junior year and the fall of your senior year if necessary. How Long Do You Needto Study? When selecting your test date, give yourself enough time to prepare. Get a rough idea of how long you’ll need to study and make sure you’ll be able to effectively prepare before you take the test. If you take both the April and June tests without doing any studying in between, your score probably won’t improve much. Do You Have Conflicts With Any Test Dates? Check to see if you have any potential conflicts on or around any of the ACT test dates. Maybe the February date is during your basketball playoffs and you’ll be too busy to study. Perhaps you want to avoid the June test date because you’ll be focusing on your finals. It may be difficult to find a time when you can fully devote yourself to the ACT, but you should try to pick the best test dates for you. What's Next? If you're studying for the ACT, use free practice tests to help you prepare. Also, find out which schools require you to send all your ACT scores. Finally, if you have any questions about the ACT, you'll want to check out our expert answers to frequently asked questions about the ACT. Want to improve your ACT score by 4+ points? Download our free guide to the top 5 strategies you need in your prep to improve your ACT score dramatically.

Security Planning and Assessment Essay Example | Topics and Well Written Essays - 2500 words

Security Planning and Assessment - Essay Example The management of Information Security Risks and to implement various methodologies to mitigate the security risks is a growing challenge in the filed of Information technology. The battle is on for finding out the efficient ways and design methodologies that can analyze the security risks and implement the appropriate mitigation solutions. As, every event or technique has various technologies involved that speed up the business processes there are also prone to increase risks of computer intrusion, fraud, disruption and many more. A successful organization not only relies on finding innovative solutions or products but also on the effective implementation of those solutions. Here, technology plays a major role as these technological developments can make the implementations simpler, providing a wide range of choice. But the question arises so as to which is the right choice This can only be answered by thorough research on the cost, stability and reliability of the technology to be used (WALSHAM, 1993). The Information System of the firm should be able to process this task by taking the external (technology functionality) and internal (business environment) entities into account. Thus, the understanding and integration of technological innovations plays a key role in the modeling of any Information System to support the business goals and strategies. ... The organization has to analyze all the possibilities and provide the solution that is technological stable and cost-effective, to implement, maintain and modify in future. Security Management and Responsibilities Data Owner Each Line Department of the company, with its own computing facilities will appoint a senior member of the staff as Data Owner. Those systems which are operated throughout the company should also have a designated Data Owner. Data Owners across the company will be advised by the Head of ead HeadInformation Compliance and Policy. With the existing systems, advice is available to help data owners meet their responsibility in complying with the Information Security Policy. Systems Development All systems must comply with the main IT strategy developed for the company by the IT team. Mark Walker, a senior systems analyst, states that an IT strategy is the single most crucial factor for the success of an organization dependent on IT for its operations (Walker, 2000). All system developments must include security issues in their consideration of new developments, seeking guidance from the Head of Information Technology. Management Responsibilities The management plays the most important part in building a successful IT infrastructure (Royce, 1998). Management's responsibility goes beyond the basics of support. They are the ones responsible for setting the tone for the entire security program. Generating awareness is the most important activity of the management. The management must instruct the staff of their security responsibilities. Managers should determine the authority of individuals with respect to access to specific information systems. The level of access to specific systems should be

Case study for Tourism and hospitality Workforce Essay

Case study for Tourism and hospitality Workforce - Essay Example Customers determine where they need to be served. Employees need to know this because hotels operate in the service industry (Hsu, 2005). The main point is for the front office staff to know the visitors before and after opening the guest door. It is imperative for employees to always be alert and aware of what goes around them. This is the reason Joe engages with employee selection, recruitment, and training. Interpersonal communication The hiring process marks the start of getting a good front office employee. Since the size of the hotel is small, Joe takes over the responsibilities of the human resources management. He runs the functions that include job analysis, recruiting, and evaluation (Hotel, Catering & Institutional Management Association, 2011). When he carries out these duties, Joe closes the gap between the actual performance and the perfect necessities of the hotel to attain superior organizational success through profitability (Rhodri, 2010). Joe achieves this by enhan cing hotel objectives that utilize, develop, and train employees. Joe grew through the ranks from a front office employee to a General Manager. Therefore, he understands the primary factors of success in the hotel, tourism, and hospitality industry. His involvement in almost the entire process of acquiring and developing employees serves as a motivational factor to the success of Sunrise hotel. Interpersonal communication initiatives motivates employees, maximizes their abilities, and in the process increases productivity and economic outcomes (Kerr, 2012). It creates a working environment where employees become creative, innovative, develop teamwork, and spirit. The channels of communication at Sunrise hotel are clear indicators of the importance of interpersonal communication. Motivation Joe’s actions and management style help Sunrise hotel to maintain a very low rate of employee turnover that is at twenty-five percent. It is not surprising that a bigger size of the twenty- five percent goes to students on internship and attachment that leave to develop their careers elsewhere (Croatian Tourist Board & Institute for Tourism, 2010). The rest of employees tend to associate more with the success of Sunrise hotel than individual success. Joe makes sure that through his polices, employees integrate their plans with both hotel objectives and strategies. Strategically, Sunrise hotel employees manage to develop a new working culture, style, organizational structure that targets success (Rosyidie, 2012). Their quality and commitment as well as motivation contribute fully to the realization of Sunrise hotel goals. Joe’s system of running affairs has various crucial benefits. Some of the benefits are general and do not require complex strategies. His management style helps Sunrise hotel to manage its workforce in a better and more efficient way. This method makes sure that every employee puts his or her major target as customer satisfaction. The hotel ensu res that employees use their potential to the maximum and in the process perform their work better. Leadership Style Joe focuses mainly on hotel profitability and employee development. This results in high degree of workforce management and efficiency. Courtesy of Joe, Sunrise hotel has an almost perfect yet modest structure of organizational change. His efficiency justifies the

There is a gradual sharing of gender roles within the family Essay Example for Free

There is a gradual sharing of gender roles within the family Essay Functionalism theories argue that society shapes its men and women into different spheres, these differences can be seen as functional to the maintenance of social stability and harmony. Functionalist argue that the traditional view of family in Britain was that of the Nuclear family, this was one in which married women were seen as housewives, they performed the domestic tasks and cared for their children. Their husbands were seen as naturally assertive the dominant male, the bread-winner and perform economically supportive tasks. Edmund Lech (1967) termed this view of the family as The Cereal Pack Norm, and criticised â€Å"the lawdry secrets† of the nuclear family. This view of gender roles and the family is a debate shared by many theorists. Young and Willmott (1973) accepted the view of the nuclear family and announced the arrival of the symmetrical family. They suggested that there was a movement towards symmetry, meaning joint conjugal roles, a sense of balance between the duties of gender tasks within the family. Conjugal roles can be jointly carried out, segregated or integrated. Ann Oakley (1974) and other feminists disagreed that conjugal roles were joint but were socially constructed, after the industrial revolution new laws were brought out restricting women and children’s working hours. Women were forced to become housewives and mothers, men were seen as the macho male. Some feminist theories suggest that society is patriarchal, a system of male power and control. Feminists argue women are pushed to the margins of an industrial economy by male dominated institutions, suggesting males are therefore insured power and authority with in gender roles and the family. The Media made many references to the New Man; this was a term applied to those men who have allegedly moved away from the stereotype image of the macho male, they allowed their natures to be more expressive, and would also share domestic and child-care tasks. Is this New Man a reality or a myth? Gender roles within the family our gradually changing but to what extent are male and female roles egalitarian? Young and Willmott (1973) published research findings, which suggested that the symmetrical family was now the typical family form in Britain. 72% of men were helping in the house and spending the equivalent amount of time on home-related tasks. It was found that gender roles did exist with more equality than in the past. Decisions about family life were shared moving towards more integrated conjugal roles. Ann Oakley (1974) criticised this as she found that full time housewives spent 77 hours a week on housework, she dismissed the caring sharing role of the new man. Ann Oakley disputed Young and Willmott’s methods claiming they were biased, as the only question they asked was, do you help at least once a week with any household tasks like washing dishes, making beds, ironing or cleaning. The answer given could overstate the amount of domestic labour that was actually being carried out. A man ironing a shirt once a week was hardly a big contribution to the sharing of gender roles. Oakley’s research showed a clear division in labour as regards to housework, she interviewed forty women with children under the age of five from different social class backgrounds, her research showed a clear division in labour with women spending more time n housework 77 hours and 30 % of men contributed to childcare tasks. Males were helping more with the children, gender identities were starting to evolve. There is evidence that there is a gradual move towards integrated roles and equality Devine (1992) carried out a small study of car workers it showed that men’s contribution to domestic labour increased when their wives re-entered paid employment. It is suggested this only came secondary above all women still remained responsible for childcare and housework. In the same year Gershuny’s research revealed a gradual increase of domestic labour tasks done by men when the wife was is in full time employment ,thus a gradual move to equality. The changing roles perspectives assume a gradual sharing of gender roles within the family. In recent years there has been a wider acceptance of these interchangeable gender roles. Seven out of ten women with children under the age of five are now in employment. The Equal Opportunities Commission show a Surprising 36% of couple’s say that the man is the main carer. Paid employment would seem to empower women within the family. However in more recent years The N. I. Social Attitudes survey (1994) and The N. I. Life and Times Survey (1998) show that even when women were in paid employment, the self reported hours on household and the provision of childcare tasks were greatly divided, with women carrying out 17. 15.hours of housework compared with men’s contribution to only 5. 92 hours. DETI (2003) also show inequalities with 69% of women without children working outside the home, these figures drop to 50% when women have three or more children, suggesting that women still primarily see childcare as their responsibility. O’Brien and Shernit (2002) in their study for Equal Opportunities Commission in Britain suggest that fathers are less likely to avail of family friendly working policies that are in place. The Family Policy Studies centre showed reports of new manism were greatly exaggerated with 90% of women still working part time. This also shows an imbalance, suggesting that women carry the dual burden of work. Research points towards women still suffering gender inequalities within the family. There is evidence that even while working women still have the burden of emotional and domestic work. In (1993) Duncombe and Marsden research revealed gender inequalities in power and domestic responsibilities. They add to their finding that women believe they make the primary ‘emotional investment’ in the family and marriage. Many of their female respondents complained that their husbands were indifferent to their role in holding the relationship together. In other words women are frequently responsible for the ‘triple shift’ meaning outside work, housework and all emotional work. Thus women suffered what they termed as emotional loneliness it was suggested men would rather bring in a wage as supposed to give emotional fulfilment. They were hesitant to discuss or show their feelings of love for their partner. Men did not recognise that emotion work was needed to keep a relationship together. Women’s larger involvement in emotion work can be a major dimension of gender inequalities in couple relationships. Edgell’s study in (1980) showed an imbalance when it came to power more important decisions were more likely to be taken by men. It was suggested that when it came down to important decisions like buying a house, car or other financial decisions the men had the power and authority they were the hierarchy the dominant male. Women may have had decisions on trivial things such as what colour she was going to paint the house or how much she was going to spend on the children’s clothing or the shopping. When it came to major decisions women views were secondary, gendered roles were segregated, men had the dominant role and the decisions of power. Domestic violence is another key element to conjugal roles; many radical feminists say that patriarchy still exists within married and cohabiting couples. The family statistics show that domestic violence accounts for a quarter of a percent of all assaults in the UK. Also one quarter of all women in the world experience this. Debash and Debash argued that wife beating was an extension of the husbands control over his wife. These percentages suggest that men used violence to gain authority over their partners. This may be misrepresented as not all assaults are reported and men also can be victims of domestic violence. In the 1970’s the feminist movement brought equality issues forward. The Sex Discrimination Act (1975) and the Equal Pay Act (1970) were introduced these acts were a product and a cause of more women working. These acts led to some women to reject the traditional housewife role and encouraged them to have fewer children and put a career first. Women’s roles started to have more of an equal status to that of her male partner. Feminists like Ann Oakley criticised Young and Willmott’s view of the symmetrical family and joint conjugal roles she thought they were biased and used incorrect methodology. Although Oakley’s own research found a gradual sharing in childcare tasks, women were still predominately responsible for housework. Feminists argue men seem to have less emotion work, more power and authority thus they benefit more from family life. Duncombe and Marsden and Edgell’s research back this theory up. Functionalists like Young and Wilmott (1973) and the Media suggest that gender roles are becoming more integrated. Devine and Gershuny’s research in (1992) suggest there is some evidence to a small move towards egalitarian relationships, with men contributing more when their wives were employed. Evidence from the Equal Opportunities Commission show a staggering 36% of males are now the main carer, this sharing of child-care presents us with evidence to a degree the new man exists. Gender roles are changing with more women joining the labour force and male attitudes towards are sharing of domestic labour are gradually becoming egalitarian. Sociologists and theorists in the 21st century argue that perceptions of gender roles within family and diversity have changed cross culturally and within societies, they suggest new families and gender roles are starting to emerge.

Management of a 40 Acre Sugar Maple (Acer saccharum) Stand in Southern Michigan for Sustained Production of Sawtimber. :: Ecology Sugar Maple Trees Essays

Management of a 40 Acre Sugar Maple (Acer saccharum) Stand in Southern Michigan for Sustained Production of Sawtimber Sugar maple (Acer saccharum) is a hard maple used primarily for its lumber and sap. In fact, 9% of the hardwood sawtimber volume in the U.S. comes from this species (5). My client would like to begin extracting sawtimber from her 40 acre maple-dominated stand that has been unmanaged to this point. She sees a market for her sawtimber in the regional flooring industry, but would also like to manage for sustained yield. The sugar maple needs a cool, moist climate in which to grow, and my client ¡Ã‚ ¯s stand in southern Michigan is well within its natural range. The Lake States in general have the following habitat characteristics optimal for the sugar maple (5): . temperatures averaging 00 to 600 F, . precipitation averaging 15 (west) to 40 (east) inches per year, . a growing season of 80 to 260 days, . well-drained, loam soils, . elevations up to 1,600 ft., and . associated Beech, Basswood, Yellow Birch, and Red Spruce trees. Under these conditions, the sugar maple is commonly the dominant species, because it is so shade tolerant. Its seedlings are aggressive under the canopy ¡Ã‚ ¯s shade and restrict the establishment of other species (11). Natural sugar maple regeneration is typically sufficient for this reason, and the selection harvesting system is commonly chosen. I will now describe characteristics of various sugar maple growth stages, beginning with the seed stage. Seed The sugar maple is a very prolific seed producer. It produces a good seed crop every two to five years and can disperse 8.56 million samaras per acre in a virgin stand or 4.3 million in a selectively cut stand during an exceptional year (5). This is a large number, but only about 1 in 100 of these seeds will reach the seedling stage because of mortality, predation, competition, and the very low light levels in a sugar maple stand. Artificial regenerative measures are usually unnecessary in places such as the Lake States where the sugar maple grows naturally. A sugar maple tree begins seed production between the ages of 40 and 60, with the best seed coming near ages 70 to 100 (9). My client ¡Ã‚ ¯s stand should be producing adequate seed, as the oldest age class is over 100 years old. The seed that is produced has a high germination capacity of 95% (5).

Madness in Hamlet Essay

The theme of madness in Hamlet has been a widely popular topic in the discussion of the play by both critics and readers alike. Prince Hamlet, in William Shakespeare’s Hamlet, is not mad, in terms of sanity. However, he is very mad, in terms of anger, at many of the people that surround him. Hamlet is mainly mad at Gertrude her mother and, most of all Claudius. Although he is extremely angry with Claudius and his own whole situation of his father being murdered; his mother marrying his father’s murderer; and his lady friend not talking to him, Hamlet remains sane in order to carry out his plan of revenge. The madness that has appeared to grip Hamlet is an act played out by him. In order to accomplish that act of revenge on his uncle, Hamlet must have pretended to be mad so that the people of the court would not look upon him with suspicion. In this play the tragic hero Hamlets contemplates his own concept of moral judgment and in the process, maybe considered mad. Points that suggest that Hamlet is actually insane are scattered throughout the play but many of these are court’s impression of Hamlet. The impression of the court is a false impression because Hamlet has made the members of the court think that he is mad so that he may carry out his master plan. Hamlet is a slyer and more deceptive character than most critics give credit. All of the evidence that points to Hamlet being mad is just a cover for Hamlet in the grand scheme that he has placed together. Hamlet’s appearance of being â€Å" ungartered† (Act 2, Sc 1 . 77), as well as his strange words and phrases are just a disguise. He succeeds in his convincing of the people that he is mad because Polonius, as well as the rest of the court, speaks on his strange behavior. Hamlet’s plan could then be carried out if he was not seen as a threat to the crown. It is interesting to note other characters in the play acting mad. One is Leartes. Unlike Hamlet, Laertes has developed a different kind of madness, a madness that is controlled by revenge. When Laertes is talking to Claudius, Laertes gets so much revenge building up inside him against Hamlet that Laertes now wants to â€Å"cut his throat† Act 4, Sc 7, 125). Laertes’ behavior is caused by the sudden death of his father who was without a due ceremony, and his sister who has been driven mad, has contributed to the madness that is being built up inside Laertes. This madness grows even stronger when Claudius promises â€Å"no wind of blame† (Act 4, Sc 7, 66), when Hamlet kills Hamlet. Claudius turns Laertes into a savage beast to avenge for his father’s death, perhaps this is what Claudius has planned all along. Laertes has a form of madness that is escalating because Laertes knows that he has the capabilities and motivation to act on what he believes on. Ophelia on the other hand, had a unique form of madness unlike Hamlet’s and Laertes’ because it is a mixture of love and hate. An example of hate is when she sings about a â€Å"baker’s daughter† (Act 4, Sc. 5. 42). Ophelia is referring to the way her father used to treat her before the tragic incident of his death. A love with her madness is when she speaks about the vents on â€Å"valentine’s day (Act 4, Sc. 5. 48). When Ophelia speaks about Valentine’s Day, she is referring to the event of romance that she was denied. Ophelia’s madness is brought on by her lack of being able to demonstrate any maturity in trying to cope with her losses and in return can only inflict her madness on the court. Hamlet immediately stresses that his madness is a mask put upon him by himself when he stated, â€Å"†¦. to put an antic disposition on† (Act 1, Sc. 5. 72). This means that Hamlet was going to put on an appearance of being mad. He admitted to himself that he was not mad by saying this and that he was only going to pretend to be mad. If Hamlet openly admits his true intentions to himself, we must trust that his actions are part of his plan. Although, many things lead us to believe that Hamlet was actually mad, he says his behavior is intentional, and there is no hard evidence to prove otherwise. We can look at his actions and assume that he is mad, but the only real proof of his sanity is his own statement. Hamlet directly tells the readers that he is only pretending to be crazy. Therefore, all the evidence that points to Hamlets as being crazy is unreliable, because his actions are pretended. Hamlet gives the audience the appearance that he is hesitant to kill Claudius for many reasons. These reasons include moral issues, religious issues, and depression; yet, Hamlet waits because he chooses to do so. Hamlet gives proof of his intention to wait when he says, â€Å"The time is out of joint; O cursed spite that ever I was born to set it right† (Act 1 Sc 5. 189-190). He is saying that the time to take revenge was not immediately after the murder. Hamlet, therefore, pretends to be mad, in order to maintain safety while he waits for the right time to strike. Although Hamlet manages to convince the court that he is unstable long enough so that he may avoid being killed while formulating his plan of revenge, Claudius becomes suspicious of his behavior. Even Claudius questions Hamlet’s supposed madness. Claudius states,† Was not like madness. There is something in his soul† (Act 3, Sc1. 172). This statement proves that someone besides Hamlet realizes that he is not actually mad, but rather, there is method to his mayhem. Near the end of the play, Hamlet, again, reveals his plan of disguise. This time, however, he reveals his plan to Gertrude when he says, â€Å"That I essentially am not in madness, but mad in craft† (Act 3. Sc4. 187-188). This repetition of his plan proves that Hamlet was truly not mad but just so precise and specific in planning every detail of his elaborate scheme that he seemed mad to the people in the court. He was so â€Å"Mad in craft† that he went to the extremes in executing his plan of revenge. Hamlet was so furious with Claudius, that he engulfed himself in his plan and carried it out right down to the words he spoke and every little action he did. In conclusion, Hamlet avoids allowing everyone know that he is planning hostile actions against Claudius. Even though Claudius and Polonius suspect that Hamlet knows the truth behind the murder of King Hamlet, Hamlet is able to disguise his intentions of revenge long enough so that he may wait for the right time to strike. The only proof that Hamlet is actually insane comes in the form of his actions and speech. Now, if Hamlet specifically says that his actions and speech is just a disguise, can they be used as evidence that he is unstable? Certainly not. Hamlet’s madness was an act; a disguise to draw attention away from his vengeful plan to murder Claudius for enough time to allow Hamlet to wait for the right time to strike. Hamlet must wait for the right time to act and plan his revenge, so, what better way to reduce his threat to Claudius than to make everyone believe that he had lost his mind.

Modeling Meiosis Lab Lesson Plan

Sometimes students struggle with some concepts that relate to evolution. Meiosis is a somewhat complicated process, but necessary to mix up genetics of offspring so natural selection can work on a population by choosing the most desirable traits to be passed down to the next generation. Hands-on activities can help some students grasp the concepts. Especially in cellular processes when it is difficult to imagine something so small. The materials in this activity are common and easily found. The procedure does not  rely on expensive equipment like microscopes or take up a lot of space. Preparing for Modeling Meiosis Classroom Lab Activity Pre-Lab Vocabulary Before starting the lab, make sure students can define the following terms: MeiosisChromosomeCrossing OverHaploidDiploidHomologous PairGametesZygote Purpose of the Lesson To understand and describe the process of meiosis and its purpose using models.   Background Information   Most cells in multicellular organisms like plants and animals  are diploid. A diploid  cell has two sets of chromosomes that form homologous pairs.  A cell with only one set of chromosomes are considered haploid. Gametes, like the egg and sperm in humans, are examples haploid. Gametes fuse during sexual reproduction to form a zygote which is once again diploid with one set of chromosomes from each parent. Meiosis  is a process that starts with one diploid cell and creates four haploid cells. Meiosis is similar to mitosis and must have the cells DNA replicate before it can begin. This creates chromosomes that are made up of two sister chromatids connected by a centromere. Unlike mitosis, meiosis requires two rounds of division to get half the number of chromosomes into all of the daughter cells.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Meiosis begins with meiosis 1 when homologous pairs of chromosomes will be split.  The stages of meiosis 1 are similarly named to the stages in mitosis and also have similar milestones: prophase 1: homologous pairs come together to form tetrads, nuclear envelope disappears, spindle forms (crossing over may also happen during this phase)metaphase 1: tetrads line up at the equator following the law of independent assortmentanaphase 1: homologous pairs are pulled aparttelophase 1: cytoplasm divides, nuclear envelope may or may not reform The nuceli now only have 1 set of (duplicated) chromosomes. Meiosis 2 will see the sister chromatids split apart. This process is just like mitosis. The names of the stages are the same as mitosis, but they have the number 2 after them (prophase 2, metaphase 2, anaphase 2, telophase 2). The main difference is that the DNA does not go through replication before the start of meiosis 2. Materials and Procedure You will need the following materials: String4 different colors of paper (preferably light blue, dark blue, light green, dark green)Ruler or Meter StickScissorsMarker4 paper clipsTape Procedure: Using 1 m piece of string, make a circle on your desk to represent the cell membrane. Using a 40 cm piece of string, make another circle inside the cell for the nuclear membrane.Cut 1 strip of paper that is 6 cm long, and 4 cm wide from each color of paper (one light blue, one dark blue, one light green, and one dark green) Fold each of the four strips of paper in half, lengthwise. Then place the folded strips of each color inside the nucleus to represent a chromosome before replication. The light and dark strips of the same color represent homologous chromosomes. At one end of the dark blue strip write  a large B (brown eyes) on the light blue make a lower case b (blue eyes). On the dark green at a tip write T (for tall) and on the light green write a lower case t (short)Modeling interphase: to represent DNA replication, unfold each paper strip and cut in half lengthwise. The two pieces that result from cutting each strip represent the chromatids. Attach the two identical chromati d strips at the center with a paperclip, so an X is formed. Each paper clip represents a centromere.4Modeling prophase 1:  remove the nuclear envelope and put it aside. Place the light and dark blue chromosomes side by side and the light and dark green chromosomes side by side.  Simulate crossing over by measuring and cutting a 2 cm tip for a light blue strip that includes the letters you drew on them earlier. Do the same with a dark blue strip. Tape the light blue tip to the dark blue strip and vice versa. Repeat this process for the light and dark green chromosomes.Modeling metaphase 1: Place four 10 cm strings inside the cell, so that two strings extend from one side into the center of the cell and two strings extend from the opposite side into the center of the cell. The string represents the spindle fibers. Tape a string to the centromere of each chromosome with tape. Move the chromosomes to the center of the cell. Make sure that the strings attached to the two blue chromos omes  come from opposite sides of the cell (same for the two green chromosomes).  Modeling anaphase 1: Grab onto the ends of the strings on both sides of the cell, and slowly pull the strings in opposite directions, so the chromosomes move to opposite ends of the cell.Modeling telophase 1: Remove the string from each centromere. Place a 40 cm piece of string around each group of chromatids, forming two nuclei. Place a 1 m piece of string around each cell, forming two membranes. You now have 2 different daughter cells. MEIOSIS 2 Modeling prophase 2: Remove the strings that represent the nuclear membrane in both cells. Attach a 10 cm piece of string to each chromatid.Modeling metaphase  2:   Move the chromosomes to the center of each cell, so they are lined up at the equator. Make sure the strings attached to the two strips in each chromosome come from opposite sides of the cell.Modeling anaphase  2: Grab onto the strings on both sides of each cell, and pull them slowly in  opposite directions. The strips should separate. Only one of the chromatids should have the paper clip still attached to it.Modeling telophase  2: Remove the strings and paper clips. Each strip of paper now represents a chromosome. Place a 40  cm. piece of string around each group of chromosomes, forming four nuclei. Place a 1m string around each cell, forming four separate cells with only one chromosome in each.    Analysis Questions Have students answer the following questions to understand the concepts explored in this activity. What process did you model when you cut the strips in half in interphase?What is the function of your paper clip? Why is it used to represent a centromere?What is the purpose of placing the light and dark strips of the same color side by side?How many chromosomes are in each cell at the end of meiosis 1? Describe what each part of your model represents.What is the diploid chromosome number of the original cell in your model? How many homologous pairs did you make?If a cell with a diploid number of 8 chromosomes undergoes meiosis, draw what  the cell looks like after Telophase 1.What would happen to an offspring if cells did not undergo meiosis before sexual reproduction?How does crossing over change diversity of traits in a population?Predict what would happen if homologous chromosomes did not pair in prophase 1. Use your model to show this.