Auditing and Assurance

Question: Examine the progressions to the review revealing model. Answer: Open Company Accounting Oversight Board proposed (PCAOB) different changes in the evaluators report. These progressions are proposed by PCAOB to make the report progressively solid hotspot for the financial specialists. After the money related emergencies, financial specialists need more clarification on each choice of the organization. In August 2013 leading group of PCAOB make essential proposition in the model of reviewers report. These norms are proposed by PCAOB with a target of giving more data to financial specialists, so speculators can take dependable choices. PCAOB proposed two new gauges of evaluating which are: Proposition to give more data by examiner on basic review matters was proposed by the PCAOB. Proposition to survey and assess other data by reviewer was proposed by the (PCAOB, 2013). Proposition identified with basic review matters was acknowledged, and this proposition requires the clarification in the review report in regards to the basic review matters which emerge at the hour of review. CMA are those issues which are emerge at the hour of review of fiscal reports and required to be imparted to the review board of trustees and any issue identified with: Records and some other issue which are significant for the fiscal summaries. Any issue which are testing and complex in nature (PCAOB, 2016). Numerous new prerequisites were presented by the board for this proposition which incorporates: Numerous new significant segments are included the meaning of an issue which is basic in nature. Basic review matters incorporate just those issues which are testing and complex in nature. Clarification was given in the report which specifies how these basic review matters are clarified in the report. Change the prerequisite of records for this proposition (PCAOB, 2016). PCAOB additionally propose some different upgrades in the examiners report which not just clear the disarray identified with job and duty of the inspector in the event of budgetary reviews yet in addition express the data identified with reviewer, for example, Articulation identified with freedom of inspector. Articulation identified with residency of reviewer. Articulation in which evaluators address his report to the investors and chiefs of the organization. These principles proposed by PCAOB incorporate numerous changes, due to which examiners report become increasingly explicit to the review of the organization. These principles are basically received by the reviews which are led under PCAOB norms. These principles are not pertinent on those reviews of vendors which are required to report under the Securities Exchange Act of 1934 Rule 17a-5 (PCAOB, 2016). Numerous associations bolster the PCAOB endeavors, for example, Center for Audit Quality (CAQ) likewise bolster the proposition made by PCAOB. Official chief of CAQ said that proposition for growing the reviewers announcing was a correct move. Fornelli further said that the most significant parts of review model were to give data by inspector on basic review matters to the advisory group. Shortcoming of the model Board individual from CAQ, Lewis Ferguson said that these recommendations safeguard the job of the board. As indicated by Ferguson exposure of money related data and other data is the administrations obligation. This proposition will prompt disarray in the job and duty of inspector. Other board individuals said that these proposition were make inconvenience due to extra data identified with residency, freedom of examiner (Journal of Accountancy, 2016). With the assistance of this proposition PCAOB attempt to cause changes from the go/to bomb model which was utilized from numerous years. These recommendations are planned in such a manner in this way, that examiners can survey crafted by different inspectors, and furthermore discover inadequacies in the review work. These proposition force different obligations on the lead examiners. Proposed changes in model Changes proposed by PCAOB model have numerous constraints in light of the fact that proposed changes need a lot more divulgences in the reviewers report on which evaluators need to apply their own judgment. PCAOB likewise proposed to make divulgence in regards to CAM without conveying to the administration, which increment the odds of misrepresentation submitted by the executives. These progressions are proposed by the businessman, yet by and large these reports are generally utilized by the financial specialists. Subsequently, it is fundamental that financial specialists sentiment must be taken before rolling out these improvements. The PCAOB are likewise proposing new measures that are AS1206, which center around the duties of lead inspector, for example, Lead inspector is mindful to get data from other reviewer, regardless of whether other evaluator have permit under the laws applied to that nation or not. Lead evaluators need to make reference to the name of the reviewer in their report. Affirm that the other reviewer who assume significant job in the readiness of report is related with the PCAOB or not (Ken Tysiac, 2016). References: PCAOB, (2013). PCAOB Proposes a New Auditing Standard to Enhance the Auditor's Reporting Model. Recovered on 25th September 2016: https://pcaobus.org/News/Releases/Pages/08132013_OpenMeeting.aspx. PCAOB, (2016). PCAOB Reproposes Standard to Enhance the Auditors Report for Investors with Refined Requirements for Critical Audit Matters. Recovered on 25th September 2016: https://pcaobus.org/News/Releases/pages/pcaob-reproposes-examiners report-051116.aspx. PCAOB, (2016). Certainty Sheet: Auditor's Reporting Model Reproposal. Recovered on 25th September 2016: https://pcaobus.org/News/Releases/Pages/Fact-Sheet-Reproposal-Auditors-Report-051116.aspx. PCAOB, (2016). PCAOB Release No. 2016-003 May 11, 2016. Recovered on 25th September 2016: https://pcaobus.org/Rulemaking/Docket034/Release-2016-003-ARM.pdf. Diary of Accountancy, (2016). PCAOB refines evaluators announcing model proposition. Recovered on 25th September 2016: https://www.journalofaccountancy.com/news/2016/may/pcaob-refines-evaluators detailing model-201614421.html. Ken Tysiac, 2016. PCAOB proposition would manage lead reviewers in oversight of different inspectors. Recovered on 25th September 2016: https://www.journalofaccountancy.com/news/2016/apr/pcaob-other-inspectors standard-201614218.html.

Study of a Child with Autism free essay sample

She was conceived on January 10, 2001 and the oldest of two kin. In 2008, in light of proceeded with worries with her being Mikhail, she was brought to DRP. Pangolin, a kid nervous system specialist. She was determined to have mellow Florentine seizures and was recommended Keeper MGM/day. In June 2011, she was brought to another youngster nervous system specialist, DRP. Lucian for development. She was encouraged to proceed with prescriptions and take a subsequent EGG. She was additionally alluded by her pediatrician to DRP. Imprint Resin Cruz for formative evaluation. The underlying impression was Intellectual Disability and he suggested SPED tutoring for her. In like manner, since she is of young, she was likewise alluded to Psyched, Inc. For Psycho instructive Evaluation to decide her present degree of intellectual and scholastic working. Ajax, (as she is affectionately called) had the option to creep at 4 months, gave her first grin at 5 months, had the option to sit by 7 months, talked by 8 months, strolled by 11 months and ran at 1 year and 9 months old. We will compose a custom paper test on Investigation of a Child with Autism or on the other hand any comparative theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page She talked states by 2 years old and had the option to talk in complete sentences at 4 years old. Prison is a reasonable complexioned multi year old young lady, of light form with bruised eyes and long hair. As indicated by her mom, her inoculation are finished and hearing and visual screening results are ordinary. She has a charming character and is by all accounts feeling upbeat consistently. As indicated by Finland Adaptive Behavior Scales (VASS) test, she was evaluated as somewhat lacking in the colonization space (age likeness 5 years and 7 months). With her relational connections, she can distinguish others, reacts to social correspondence and make her own companions. She has a closest companion of a similar sexual orientation. She additionally starts social casual chitchat when meeting colleagues. She recollects birthday celebrations of loved ones, yet doesn't yet make or purchase little presents for them. She despite everything experiences issues keeping up agreeable associations with companions and will in general demand getting her own specific manner. For play and relaxation, Jail sits in front of the TV, tunes in to the radio for diversion and can adhere to straightforward game standards without being reminded. She takes part in non-school sports, for example, badminton. For adapting aptitudes, she can keep insider facts or confidences and utilizations fitting social graces. In any case, she despite everything experiences issues controlling indignation and hurt sentiments just as saying 'sorry' for offending other . Moreover, as indicated by the Teacher Report Form finished by two of her instructors, the reliably distinguished issue regions were on the social connections, thought issues, consideration issues and rule breaking conduct. Things appraised frequently obvious by every one of the three respondents were: Doesnt coexist with different children, Cant get her brain off specific contemplations; fixations, Fails to complete things she begins Cant concentrate, focus for long, Poor school work, Inattentive or early diverted, Lying or cheating. The ADAPT (Draw-a-Person) test demonstrated her to be Test) which gives data about perspectives and socio enthusiastic prosperity, her reactions showed commonly uplifting mentalities towards oneself, loved ones and furthermore some worry about school execution. In any case, her mom detailed that her qualities incorporate being tender, kind and cherishing. On the VIM tests, her visual engine coordination aptitudes were inside the fourth percentile for her age extend. Her score was inside the low execution range and she performed at the degree of 6 years and 2 months. Her presentation showed a lot of trouble on this undertaking. She had issues with repeating calculated and AD shapes. She was correct given and held the pencil in a tripod handle with shut web space. In view of the Finland Adaptive Behavior Scale(VASS) test given to her, she was evaluated as somewhat lacking in the correspondence space (age likeness 7 years and 5 months). She can highlight body parts, adhere to guidelines requiring two activities, and can tune in to the educator for in any event 5 minutes. She can take care of engaging materials for at any rate an hour and goes to class or open talk for over 15 minutes. She is capable o talk in full sentences and utilize plural things and action word tense. She can give data about herself, for example, age and birthday. Be that as it may, she has some trouble with communicating complex thoughts. She can write in cursive more often than not and composes short notes or messages. She likewise peruses books of in any event fourth grade level when requested to do as such. In any case, she doesn't utilize perusing materials, for example, word reference, and doesn't peruse on her own drive. In light of the Kauffman Test of Educational Achievement Second Edition (STEAK-II), her letter and word acknowledgment aptitudes were slight Below Average to Average range and execution was practically identical to mid evaluation 2 level. Perusing appreciation abilities were inside Lower Extreme to Below Average range and execution was practically identical to mid - Grade 1 level. She had the option to peruse single words and point to pictures portraying the word however experiences issues with understanding one-sentence directions in spite of having the option to peruse the sentence. She likewise experiences issues noting both strict and inferential inquiries. It demonstrates that she experiences issues with understanding the subtleties of what she has perused and examining/making decisions about the entry. Spelling aptitudes were inside Below Average to Average range. Her exhibition was practically identical to mid-Grade 3 level. She had the option to spell words in the expertise regions of single/twofold consonant, consonant digraph, long vowel and r-controlled vowel. She submitted blunders of inclusion and oversight of syllables which execution demonstrates trouble with grade level spelling errands. Composed articulation aptitudes were inside Lower Extreme to Below Average range and execution was similar to early Grade 1 level. She had the option to compose name however experienced issues composing sentences in English. She performed underneath expected range n for sentence structure, language structure, capitalization and accentuation. She additionally displayed shortcoming in delivering intelligible and practically viable composing that clung to task. Her composing proposes holes in wore utilization or semantics, legitimate sentence development and generally speaking verbal modernity in English. Endless supply of the Stanford Bines Intelligence Scale Fifth Edition (SUB-5), Jail acquired a full Scale IQ scope of 49-57 which put her degree of intellectual working inside the Mild to Moderate scope of Mental Retardation. Liquid Reasoning (FRR) capacities were inside the Mild to Moderate range. She experienced issues in taking care of issues utilizing words and language ideas and issues utilizing pictorial or figural examples. The Knowledge Abilities (AKA) tests were inside the Mild to Moderate MR. . She experienced issues characterizing words and reacted for the most part in single words. In like manner, she had more trouble with exhibiting procedural information when given pictures of items and requested to show what she ought to do with the articles. Her Quantitative Reasoning (CRY) capacities were in the Mild MR. to Low Average range; she experienced issues with numbers and number ideas. She had the option to answer a solitary digit expansion issue. She was conflicting in illuminating straightforward expansion and deduction word issues. She had the option to show a comprehension of single-digit number amounts and expanding amount and with perceiving number examples. Her Visual-spatial Processing (VSP) capacities were inside the Mild MR. to Borderline range. She experienced issues seeing examples, connections, spatial directions or the gestalt entire among the different bits of a visual showcase. She had the option to show comprehension of basic positions, for example, front and behind. Anyway she had more trouble with headings and positions according to a reference point. She had the option to fit basic geometric shapes into their right opening in the structure board. She was additionally ready to finish straightforward examples by moving plastic pieces into place; be that as it may, she had more trouble with finishing complex examples. Her Working Memory (WHOM) capacity was inside the Mild to Moderate MR. go. Prompt sound-related memory for repetition material was beneath normal and in like manner quick visual memory. She experienced issues putting away and prompt reviewing both verbal and non verbal data. In the visual affiliated memory test, Jail performed inside underneath normal and she couldn't perceive combined recognizable articles. On the deferred visual memory, her scores were inside normal range. She had the option to perceive matched recognizable articles and inconsequential items. She was determined to have gentle epileptic seizures in 2008 and was recommended prescriptions to forestall spasms; in any case, shes not accepting any medicine as of the present. She doesn't show any maladaptive practices. Prison was received at 3 days old enough. Her organic mother purportedly chain smoked all through her pregnancy. Her healthful status was flawed. Prison was conceived by means of typical unconstrained vaginal conveyance and was brought into the world full term however an obscure birth eight. Prison live with her folks who are both school graduates. They work with the Philippine National Police and maintain their own establishment business. She has a multi year old sibling whom she adored beyond a reasonable doubt. She dwells in a lower pay class network in Tagging, around 5 kilometers from Boniface Global City. The region is thickly populated and a large portion of the occupants are in the military help (dynamic or resigned). Be that as it may, 80% of the masses were vagrants families who have moved to the spot because of destruction and migration by the legislature. Wrongdoings of different kinds are wild in beneficiary network and most culprits are either ex military men, ex cops or jobless youth. He

Essay on Death Penalty

Essay on Death Penalty Death Penalty Mar 26, 2018 in Law Introduction Justice/legal systems form part of a crucial and critical aspect of the society charged with the responsibility of arriving at honorable verdicts by providing appropriate, sound and in-depth evidence to support the verdicts. The society entrusts the judiciary with the legal process. This shows the community beliefs in fair, rightful and precise judgment when dealing with controversial cases. Religious principles support rightful judgement and penalties that correspond to the severity of the committed crimes. This, considered payback/justice means that wrongdoers should be appropriately punished according to the harm caused by their criminal activities. The death penalty, however, remains a debatable legal issue in the world. The topic raises mixed feelings even in those countries where the death penalty has been accepted. The death penalty, especially, raises controversies and pain when verdicts made are based on wrong, inappropriate and half baked evidences which leads to unjustifie d loss of life. Human life is sacred, as such the morals, values and other human rights of criminals should not be violated through wrongful convictions. The society is, therefore, indebted when the wrongful decisions that lead to loss of human life are made. However, it is important to note that, from time immemorial, the different forms of punishments adopted in the society are governed by social, cultural and religious factors.

Acid-Base Titration Calculation

An acid-base titration is a neutralization reaction performed in the lab to determine an unknown concentration of acid or base. The moles of acid will equal the moles of the base at the equivalence point. So if you know one value, you automatically know the other. Heres how to perform the calculation to find your unknown: Acid-Base Titration Problem If youre titrating hydrochloric acid with sodium hydroxide, the equation is: HCl NaOH → NaCl H2O You can see from the equation there is a 1:1 molar ratio between HCl and NaOH. If you know that titrating 50.00 ml of an HCl solution requires 25.00 ml of 1.00 M NaOH, you can calculate the concentration of hydrochloric acid, HCl. Based on the molar ratio between HCl and NaOH, you know that at the equivalence point: moles HCl moles NaOH Acid-Base Titration Solution Molarity (M) is moles per liter of solution, so you can rewrite the equation to account for molarity and volume: MHCl x volumeHCl MNaOH x volumeNaOH Rearrange the equation to isolate the unknown value. In this case, you are looking for the concentration of hydrochloric acid (its molarity): MHCl MNaOH x volumeNaOH / volumeHCl Now, simply plug in the known values to solve for the unknown: MHCl 25.00 ml x 1.00 M / 50.00 ml MHCl 0.50 M HCl

Analysis Of F. Scott Fitzgerald s Babylon Revisited

In Babylon Revisited, F. Scott Fitzgerald introduces the reader to a character by the name of Charlie Wales. The reader learns that Charlie is a recovering alcoholic hoping to reestablish a relationship with his daughter, Honoria. Fitzgerald shows evolvement through the character of Charlie Wales. When readers are first introduced to Charlie, he is on his way to visit his daughter. Honoria has been living with her Aunt Marion and Uncle Lincoln after the death of Helen, Honoria’s mother and Charlie’s wife, as well as Charlie being committed to a sanitarium. Charlie was at a crossroad in his life; he had already lost his wife and his daughter and he was forced to make a major decision in his life. While Charlie is visiting Honoria, she mentions wanting to live with him. He decides to talk to Marion and Lincoln; Lincoln seems to be receptive of him taking on a larger role in his daughter’s life. However, Marion is not so acceptant. Marion believes Charlie to be part ially responsible for her sister’s death and questions his drinking. Charlie mentions Helen’s death was due to heart trouble and he hasn’t â€Å"had more than a drink a day for over a year, and I take that drink deliberately, so that the idea of alcohol won’t get too big in my imagination (Fitzgerald 682).† Just as in life today people are faced with tough decisions that could greatly impact their lives, Charlie is faced with tough choices that could not only hinder his chances of getting his daughter back but once againShow MoreRelatedAnalysis : Babylon Revisited By F. Scott Fitzgerald And Sonny s Blues Essay1316 Words   |  6 Pagesaddiction can be an agonizing and insufferable adventure anyone can ever face. It usually starts small with a â€Å"I’ll try it once†, then eventually becomes a fully developed addiction. In Babylon Revisited by F. Scott Fitzgerald and Sonny’s Blues by James Baldwin, both poems portray blindness verses sight. Babylon Revisited is about a man named Charles Wales who returns to Paris and is on a mission to regain custody of his daughter while being blinded by his addictions whereas Sonny’s Blues is about a narratorRead MoreAn Analysis Of Edith Wharton s Roman Fever And F. Scott Fitzgerald s Babylon Revisited Essay1315 Words   |  6 Pageswith conflict. People use deceit, manipulation and even other people as a way of creating conflict. The same way these things happen in real life, the same happens with characters in literature. In Edith Wharton’s â€Å"Roman Fever and F. Scott Fitzgerald’s â€Å"Babylon Revisited†, characters do the strange thing of using their own children as a way of pushing other others into their past, a method to hurt them. Here we will observe the roles of children in each story and how they are used by other charactersRead MoreAnalysis Of The Story Babylon Revisited 1777 Words   |  8 Pages In the story F. Scotts Fi tzgerald dubbed, Babylon Revisited a story about a man named Charlie Wales who goes on a quest to go to Paris and bring back his daughter, Honoria, back home to live with him instead of his sister and brother-in-law. Charlie was a man who had a drinking problem when him and his wife were still together even when they had Honoria. Eventually, Charlie s bad temperment led him to lock his wife out of his house which indirectly led to her untimely death and Honoria beingRead More Search for Innocence in American Modernism Essay1592 Words   |  7 Pagesthe wasteland, but they hint at a way out. The path out of the wasteland is through a return to innocence. This is evident in the Modernist works of The wasteland by T. S. Eliot, Directive by Robert Frost, Babylon Revisited by F. Scott Fitzgerald, and Hills Like White Elephants by Earnest Hemingway as will be shown in an analysis of the inhabitants of the wasteland and their search for innocence, the role of children and pregnancy in the wasteland, and the symbolism of water and rebirth.

Ece Human Developemnt Across Lifespan Free Essays

Discuss how knowledge of theories of human development across the lifespan relates to ECE practice. 2. 1 Theories of human development across the life span are explained in terms of their relevance to New Zealand early childhood education today. We will write a custom essay sample on Ece Human Developemnt Across Lifespan or any similar topic only for you Order Now 2. 2 Theories of human development across the lifespan are explained in terms of understanding of adults and children and informing and influencing ECE practice. 2. 3 Theories on human development across the lifespan are explained in terms of how they inform and influence own practice in an ECE service. Lev Vygotsky Vygotsky’s theory is the idea of Zones of Proximal Development (ZPD) â€Å"the distance between the actual development level an individual has achieved (his or her independent level of problem solving) and the level of potential development he or she could achieve with adult guidance or through collaboration with other children. † (Bredekamp, 117) In New Zealand early childhood education, they believe that the understanding of a child’s ZPD is important because it allows teachers and caregivers to scaffold appropriately in order to help children reach their full potential. Self-regulation and private speech are also important aspects of Vygotsky’s theory. He theorized that children need to master these skills in order to be successful. If children are able to master these skills, they will be able to demonstrate self-discipline and improve their executive function. The educator is a co-constructor of knowledge with the child. Instead of lecturing or direct instructions, the educator allows and guides the child to come to his or her own understanding of the material. An educator in the early childhood ecntre will aid and support the child in their own discovery and initiative through a concept called, the zone of proximal development (ZPD). The ZPD allows a child to tackle a problem that is sufficiently novel to attract and maintain a child’s attention, yet not so difficult that the solution cannot be perceived (Edwards, 2005). To expand this concept to the centre, the teacher will ‘set up’ activities for children that are just beyond the children abilities and then guide and support the children to come to a solution themselves with minimal help from the educator. Howard Gardner Howard Gardner developed the theory postulates that there are seven or more intelligences that each individual is born with and is needed to live life well (Smith, 2002, 2008). As people develop new knowledge, often these intelligences complement each other (Hatch, Gardner, 1989). In New Zealand early childhood education they believe that in Gardner’s Multi Intelligence theory, the learner is seen as an active participant in their own learning. When new knowledge is presented to the chid, the child will utilize different intelligences in order to synthesize and analyse the new information. The theory of MI properly accounts for the fact that children learn in different ways and use different cognitive capabilities to construct knowledge. It also emphasizes the importance of using a diverse curriculum in the centre that utilizes different subject areas such as music, fine arts and physical activities. For example, if a teacher extends children’s learning, he or she can show some pictures, use real things, sing a song, each method of learning in this case will appeal to the learning styles of different children. In MI theory, the adults can take a broader view of learning to include all intelligences and consequently plan and deliver activities that will allow children to learn through intelligence that they are strongest in. Taking this approach to learning, adults are able to give their children extended opportunities to construct new knowledge that makes most sense to them and can therefore be readily applied to situations. Erik Erikson Erikson developed the view that each person experiences a set of â€Å"conflicts† that need to be resolved during each of the eight stages of development, the first three stages spanning early childhood. These conflicts arise from demands made on a child by his parents of by society in general. As each conflict is resolved, the individual becomes ready to grapple with the next stage. When conflicts are unresolved, they remain issues for the individual to struggle with later in life. In New Zealand early childhood education they used Erikson’ theory as a based on theories and practices in Ece setting. For example the first three stages of psychosocial development. Stage 1: Trust versus mistrust (birth to 1 year of age). During this time, the infant struggles to develop trust in the world. Erikson felt that children learn to trust when educators and parents are nurturing, responsive and reliable. Stage 2: Autonomy versus shame and doubt (18 months to 3 years). This stage is characterized by the child’s increasing desire to discover. Educators and parents help children by understanding the child’s needs for both independence and dependence. Erikson believed that, if this fails to occur, a child will experience feelings of shame and doubt. So there, this is the stage where you teach independence, not at birth. Stage 3: Initiative versus guilt (3 to 6 years old). At this time, the child is eager to master new skills, use language to ask questions, and interact with other peers. At the same time, the child still relies on the comfort and security provided by educators and parents. If a child’s developing sense of initiative is neglected or ignored, Erikson stressed that the child’s misguided energy could result in verbal or physical aggression. Teachers who apply psychosocial development in the classroom create an environment where each child feels appreciated and is comfortable with learning new things and building relationships with peers without fear† (Tamara , 2010, para. 1). In New Zealand Early Childhood education one of their goals is from Te Whariki curriculum Strand 2 that they implement in the every centre, the belonging where children experience an environment where they know they have a pl ace and feel comfortable with the routines, custom, and regular events. Educator encourage initiative in young children, they believe that children should be given a great deal freedom to explore their world. They should be allowed to choose some of the activities they engage. If their request for doing certain activities is reasonable, the request should be honoured and they provide exciting materials that will stimulate and extend their imagination. How to cite Ece Human Developemnt Across Lifespan, Papers

The Protestant Reformation Essay Research Paper AP free essay sample

The Protestant Reformation Essay, Research Paper _______________ AP European History Period 4 The Protestant Reformation The Protestant Reformation changed the class of European history really strongly, and quickly. This paper will speak about what precisely the reformation did to Europe, in footings of societal, political, and philosophical impacts. Before the reformation occurred, the general populace was made up of an overall praying people. They accepted all facets of the church, whether or non they personally believed in the thought or non. These facets included indulgences. What indulgences fundamentally are is a fee to the church, in exchange for the church to unclutter any wickednesss one may hold committed. Peoples could even buy indulgences for their morbid ascendants, salvaging them from any farther penalty in the hereafter. With the reformation, the overall societal beliefs changed dramatically. The populace now doubted the cogency, and truth of indulgences, and they even questioned their moral standing. The general society started believing for themselves. We will write a custom essay sample on The Protestant Reformation Essay Research Paper AP or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page They didn? t believe everything they now heard, no affair who they heard it from. This had a major function in the development of European history from a societal point of view. The Se cond impact in European history development was political. Throughout the reformation, one spiritual group was in statement with another. The Christian religion was now being split up at a contrary gait. What one time was all Roman Catholic, was now split up in Lutheran, Calvinist, The Church of England, and besides the Roman Catholic Church. The Roman Catholic Church was now conflict with Martin Luther. Finally, the philosophical effects of the reformation besides had an impact on the development of European history. In the Protestant vision, true Christianity was based on # 8220 ; religion, grace, and Scripture, alone. # 8221 ; This is evidently rather different than the Roman Catholic belief. With the effects of the reformation, thoughts and doctrines became more unfastened, and spread out. Peoples changed their positions on the universe, and Christianity. One of the most cardinal component in the reformation was the spirit of rebellious, self-determining individuality. These three factors were the foundation of the reformation, which finally shaped the result of European history. Probably for the better, some still argue reformation could hold had some negative effects on Europe though. But whether positive or negative, I believe Europe would non be anything like what it is now, without the taking topographic point of the reformation.

What to do when you hate your job but cant quit

What to do when you hate your job but cant quit Here’s a tricky situation that may sound familiar- you have a job that you’re not exactly in love with (okay, you hate it), but for one reason or another you can’t quit. The reasons for feeling as if you’re stuck there can vary wildly- perhaps it’s tied to money, or you feel as if this position is an important step on your career ladder, or maybe you just love the snacks in the break room too much. Whatever your reasoning is for feeling as if you can’t leave a job you despise, the effects of this situation can be significant. According to an article published by Forbes, on top of the increased levels of unhappiness you’ll experience from going to work every day, hating your job can lead to unwanted weight gain; a compromised immunity and greater risk of physical and mental illness; higher levels of stress, fatigue, and irritability; and lost sleep- not a good recipe for professional fulfillment and success!If you’re feeling as i f you’re stuck working at in a job you hate, don’t despair! There are some strategies you can take advantage of to make your situation a little more tolerable. Psychology Today recently published an article on things you can do if you find yourself in this tight spot. Consider the following tips to make your current work life more bearable.See the light at the end of the tunnel.Ever hear the phrase â€Å"nothing lasts forever†? This holds true for jobs too. Although you may feel stuck in a difficult job now, try to imagine a work scenario beyond your current one in which you’re happy, fulfilled, and truly satisfied professionally. You can even start some initial planning to bring you closer to this future, like updating your resume and visiting job sites to see what’s available in your industry. Sometimes, a few mental leaps like these can really help take the edge off of a tough work reality.Learn what you can.Never stop obtaining new info and ski lls. Even in awful jobs there may be the possibility of building your knowledge, experience, and skillset- which will help set you up nicely for future job opportunities. Although you don’t love your current job, make sure you take what you can from it and set yourself up to become better equipped professionally on the other side of this unhappy experience.Grow your network.Even in the worst jobs there are often colleagues that you get along well with and opportunities to meet others in your field. Take full advantage of this possibility when you can and build your professional network- which can help make your current job a little better while also setting you up for a much easier job hunt in the future, when the time comes.Focus on the positives.Sure, if there are things about your job that you really don’t like then chances are it will have a negative effect on you for as long as you’re there. But if you have to be there longer than you’d like, then tr y focusing a bit more on the positives, no matter how small. Maybe you really like some of your coworkers, or your desk is near a window with a nice view, or your commute is easy, or you get to leave right at 5 p.m. every day- whatever the case may be, do your bets to come up with a list of things that you actually do like about your current work situation and try focusing on those.You’re certainly not alone if you don’t love going to work every day. They key is never to wallow and not to let your current situation derail your entire life. Use the tips and strategies presented here to make the best of a bad gig, and focus on a happier job future that’s certainly to come down the line.

Russo-Japanese War and the Battle of Tsushima

Russo-Japanese War and the Battle of Tsushima The Battle of Tsushima was fought  May 27-28, 1905, during the Russo-Japanese War (1904-1905) and proved a decisive victory for the Japanese. Following the outbreak of the Russo-Japanese War in 1904, Russian fortunes in the Far East began to decline. At sea, Admiral Wilgelm Vitgefts First Pacific Squadron had been blockaded at Port Arthur since the opening action of the conflict while ashore the Japanese had laid siege to Port Arthur. In August, Vitgeft received orders to break out from Port Arthur and join with a cruiser squadron from  Vladivostok. Encountering  Admiral Togo Heihachiros fleet, a chase ensued as the Japanese sought to block the Russians from escaping. In the resulting engagement, Vitgeft was killed and the Russians were forced to return to Port Arthur. Four days later, on August 14, Rear Admiral Karl Jessens Vladivostok Cruiser Squadron met a cruiser force led by Vice Admiral Kamimura Hikonojo off Ulsan. In the fighting, Jessen lost one ship and was forced to retire. The Russian Response Responding to these reverses and encouraged by his cousin Kaiser Wilhelm II of Germany, Tsar Nicholas II ordered the creation of a Second Pacific Squadron. This would be composed of five divisions from the Russian Baltic Fleet, including 11 battleships. Upon arriving in the Far East, it was hoped that the ships would allow the Russians to regain naval superiority and disrupt Japanese supply lines. Additionally, this force was to aid in breaking the siege of Port Arthur before working to slow the Japanese advance in Manchuria until reinforcements could arrive overland via the Trans-Siberian Railroad. The Baltic Fleet Sails The Second Pacific Squadron sailed from the Baltic on October 15, 1904, with Admiral Zinovy Rozhestvensky in command. A veteran of the Russo-Turkish War (1877-1878), Rozhestvensky had also served as Chief of the Naval Staff. Steaming south through the North Sea with 11 battleships, 8 cruisers, and 9 destroyers, the Russians were alarmed by rumors of Japanese torpedo boats operating in the area. These led to the Russians accidentally fired on a number of British trawlers fishing near Dogger Bank on October 21/22. This saw the trawler Crane sunk with two killed and four other trawlers damaged. Additionally, seven Russian battleships fired on the cruisers Aurora and Dmitrii Donskoi in the confusion. Further fatalities were only avoided due to the Russians poor marksmanship. The resultant diplomatic incident nearly led Britain to declare war on Russia and the battleships of the Home Fleet were directed to prepare for action. To watch the Russians, the Royal Navy directed cruiser squadrons to shadow the Russian fleet until a resolution was achieved. Route of the Baltic Fleet Prevented from using the Suez Canal by the British as a result of the incident, Rozhestvensky was forced to take the fleet around the Cape of Good Hope. Due to a lack of friendly coaling bases, his ships frequently carried surplus coal stacked on their decks and also met contracted German colliers to refuel. Steaming over 18,000 miles, the Russian fleet reached Cam Ranh Bay in Indochina on April 14, 1905. Here Rozhestvensky rendezvoused with the Third Pacific Squadron and received new orders. As Port Arthur had fallen on January 2, the combined fleet was to make for Vladivostok. Departing Indochina, Rozhestvensky steamed north with the older ships of the Third Pacific Squadron in tow. As his fleet neared Japan, he elected to proceed directly through the Tsushima Strait to reach the Sea of Japan as the other options, La Pà ©rouse (Soya) and Tsugaru, would have required passing to the east of Japan. Admirals Fleets Japanese Admiral Togo HeihachiroPrincipal Ships: 4 battleships, 27 cruisers Russians Admiral Zinovy RozhestvenskyAdmiral Nikolai Nebogatov11 battleships, 8 cruisers The Japanese Plan Alerted to the Russians approach, Togo,  the commander of the Japanese Combined Fleet, began preparing his fleet for battle. Based at Pusan, Korea, Togos fleet consisted primarily of 4 battleships and 27 cruisers, as well as a large number of destroyers and torpedo boats. Correctly believing that Rozhestvensky would pass through the Tsushima Strait to reach Vladivostok, Togo ordered patrols to watch the area. Flying his flag from the battleship Mikasa, Togo oversaw a largely modern fleet which had been thoroughly drilled and trained. In addition, the Japanese had begun using high explosive shells which tended to inflict more damage than the armor-piercing rounds preferred by the Russians. While Rozhestvensky possessed four of Russias newest Borodino-class battleships, the remainder of his fleet tended to be older and in ill-repair. This was worsened by the low morale and inexperience of his crews. Moving north, Rozhestvensky attempted to slip through the strait on the night of May 26/27, 1905. Detecting the Russians, the picket cruiser Shinano Maru radioed Togo their position around 4:55 AM. The Russians Routed Leading the Japanese fleet to sea, Togo approached from the north with his ships in a line ahead formation. Spotting the Russians at 1:40 PM, the Japanese moved to engage. Aboard his flagship, Knyaz Suvorov, Rozhestvensky pressed on with the fleet sailing in two columns. Crossing in front of the Russian fleet, Togo ordered the fleet to follow him through a large u-turn. This allowed the Japanese to engage Rozhestvenskys port column and block the route to Vladivostok. As both sides opened fire, the superior training of the Japanese soon showed as the Russian battleships were pummeled. Striking from around 6,200 meters, the Japanese hit Knyaz Suvorov, badly damaging the ship and injuring Rozhestvensky. With the ship sinking, Rozhestvensky was transferred to the destroyer Buiny. With the battle raging, the command devolved to Rear Admiral Nikolai Nebogatov. As the firing continued, the new battleships Borodino and Imperator Alexander III were also put out of action and sunk. As the sun began to set, the heart of the Russian fleet had been destroyed with little damage inflicted upon the Japanese in return. After dark, Togo launched a massive attack involving 37 torpedo boats and 21 destroyers. Slashing into the Russian fleet, they relentlessly attacked for over three hours sinking the battleship Navarin and crippling the battleship Sisoy Veliki. Two armored cruisers were also badly damaged, forcing their crews to scuttle them after dawn. The Japanese lost three torpedo boats in the attack. When the sun rose the next morning, Togo moved in to engage the remnants of Nebogatovs fleet. With only six ships left, Nebogatov hoisted the signal to surrender at 10:34 AM. Believing this a ruse, Togo opened fire until the signal was confirmed at 10:53. Throughout the rest of the day, individual Russian ships were hunted and sunk by the Japanese. Aftermath The Battle of Tsushima was the only decisive fleet action fought by steel battleships. In the fighting, the Russian fleet was effectively destroyed with 21 ships sunk and six captured. Of the Russian crews, 4,380 were killed and 5,917 captured. Only three ships escaped to reach Vladivostok, while another six were interned in neutral ports. Japanese losses were a remarkably light 3 torpedo boats as well as 117 killed and 583 wounded. The defeat at Tsushima badly damaged Russias international prestige while signaling Japans ascent as a naval power. In the wake of Tsushima, Russia was forced to sue for peace.

Technology Strategy & Innovation Management Assignment

Technology Strategy & Innovation Management - Assignment Example There are several external factors that are affecting Motorola. I will use the PESTEL framework to analyze them. The focus, therefore, will be Political, Economic, Socio-cultural, Technological, Environment and Legal.. Let us now take a look at them in details. Political: In spite of technological advancements we have not yet reached a stage where we exist in the virtual dimension. Businesses are done through remote collaboration tools and solutions but those who collaborate operate from and within certain jurisdictions. Those jurisdictions have laws and they affect how any company operating within them can operate. Multinationals like Motorola must adapt to the political climates of their host nations. Socio-cultural: Motorola shows social responsibility and maintains good relationships with their host communities. An example of their social responsibility is the supplier diversity programme which endeavours to give certain disadvantaged groups an opportunity. Technological advancements: New solutions, new platforms and the pace of these innovations. From MRP we now have ERP and are quickly heading towards the Virtual Enterprise. Software breakthroughs have brought an expanded horizon. There are many business solutions and platforms that are constantly affecting the way we do business. Motorola is also taking advantage of these solutions and platforms. Environmental: Motorola has long term environmental policies that include designing all their products to be environment friendly, recycling or reusing all waste materials and conserving natural resources. Legal: Motorola has a well established legal department. This is demonstrated by the fact that they have an audit committee line which main aim is to allow access to the Audit and Legal Committee of the Motorola's Board of Directors. THE INTERNAL FACTORS THAT ARE AFFECTING MOTOROLA Now I want to discuss the internal factors that are affecting Motorola. I will concentrate on the threat of entry, threat of substitutes, the power of buyers, the power of suppliers and competitive rivalry. The threat of entry: Nokia, previously a minor in telecommunications overthrew Motorola the former undisputed king of telecommunications. Another smaller company could repeat what Nokia did. The challenge is predicting correctly the next technological trend. A new or smaller company can literarily become the world leader if it makes the right forecast and positions itself well to capitalize on it. There are other threats posed by certain platforms: As described by Hardwick and Bolton (1997), "Virtual enterprise companies share costs, skills, and core competencies that collectively enable them to access global markets with world-class solutions their members could not deliver individually." (Eom & Lee, 1999) This has afforded Motorola a better way of increasing efficiency while reducing costs. However, it has also opened up the door for less funded competition to increase their productivity. Threat of substitutes: The internet is growing and with this growth also comes a lot of opportunities and threats. The cost of doing business online is relatively low. This means that a less financed

Module 4,5,& 7 Strategic Management Essay Example | Topics and Well Written Essays - 750 words

Module 4,5,& 7 Strategic Management - Essay Example Expanding abroad is one strategy entertainment / gaming major players resort to in order to make up for slowing returns inside and to avoid prolonged licensing procedures. Further, given heavy investments in real estate developments, a typical entertainment industry strategy for growth (Ross, Keeffe, & Middlebrook, 2006), market expansion based on property development is both an opportunity during booms and a threat during recessions and economic down turns (Stein, 2009). Given no public mission statement exists for Mandalay Resort Group, Mandalay's vision should build upon company's founders' conception of fun, play, and entertainment. Future actions by Mandalay should center on insights possibly translated into following set of goals and objectives: 1. Expanding on concept of "entertainment" such as to, on one hand, approach "gaming" players (e.g. Nintendo) whose main target (teens, young adults, and family) borders on Mandalay's (e.g. themed parks, play areas, and "low roller" clients) and to move away from wrong-doing characterization associated with gaming and gambling industry upon entering markets (e.g. Middle East) whose local cultures regard gaming - and enjoyment of it - as sinful, on another. 2. Considering mergers and acquisitions as facts of a changing industry in which survival can by no means be sustained by older ways of tit-a-tat competition in an infinitely expanding market. 3. Investing wise in real estate developments especially in local market (i.e. U.S.) in which gains achieved during booms cannot be guaranteed at sustainable levels during recessions and downturns - let alone negative public image impressions of a luxurious facility / development, working great as fun and entertainment destinations during booms, but questioned as extravagancies and spoils during hard times. STRATEGIC PLAN FOR MANDALAY RESORT GROUP 5 References Ross III, K. J., Keeffe, M., & Middlebrook, B. (2006) . Mandalay Resort Group. In David, R. F. (Ed.), Strategic management: concepts and cases (10th ed.) (pp. 124-133). China: Pearson. Stein, J. (2009, Aug. 31). Less vegas. Time, 174, 26-33. STRATEGIC PLAN FOR HARLEY-DAVIDSON, INC. 1 Strategic Plan for Harley-Davidson, Inc. [Insert Your First and Last Names] [Insert Name of University] STRATEGIC PLAN FOR HARLEY-DAVIDSON, INC. 2 Abstract This paper develops a 3-year strategic plan for Harley-Davidson, Inc. as of 2004. STRATEGIC PLAN FOR HARLEY-DAVIDSON, INC. 3 Strategic Plan for Harley-Davidson, Inc. Domestically, "Harley-Davidson" echoes quite favourably not only amongst motorcycles owners and fans but also among brand-aware consumers. Clearly, one major asset of Davidson, Inc. is Harley-Davidson

Different Types Of Diversification Strategies Marketing Essay

Different Types Of Diversification Strategies Marketing Essay Expanding a business can be quite hard so business owners and their teams tend to use a diversification strategy to be able to increase their sales and be successful in their expansion. The business diversification strategy is what companies do (increasing the sales volume) in order to increase their profits. The increase in the volume of sales can be done by developing new products and targeting new market. The diversification strategy can be used at the unit level of a business as well as in their corporate level. In a company expansion in unit level of a business, the strategy can be a new segment idea that is related exactly to the existing business. For the corporate level, the new business can be without relation to the existing business. Different Types of Diversification Strategies There are three basic types of diversification strategies that may composed of several plans that range from the designed and development of new products to the licensing of these new technologies. They may also be a combination of these plans with two or more of it included. They are the concentric diversification where the technology stays the same while its marketing plan alters significantly. The technical knowledge is an edge when it comes to this type of strategy. The next one is called horizontal diversification. In this type, the technology used is somehow far from the existing business. Though the new products are not related to the existing ones, the customers who are loyal still patronized the products. This is very effective when a business have many loyal customers. Last but not the least is the lateral diversification. This strategy is almost similar to the horizontal diversification. The only thing that differentiates it from horizontal diversification is that lateral strategy targets new customers instead of targeting their existing loyal customers. Diversifications Advantages and Disadvantages When using the business diversification strategy, you must consider some things to succeed. Diversification can really help businesses achieve its full potential in the market. It helps the company increase their customers by attracting new ones and retaining loyal ones. Furthermore, it enhances the product portfolio of the business by launching products which compliments their existing products in the market. Nevertheless, the company must hire or have sufficient knowledge about diversification so that no problem can arise in the future. The management team of the company must be well trained and educated about the processes that must be followed. Lack of information and knowledge about the latest trend in the market can really be upsetting in your business goals. You must ensure that all are taken care of and you have the ability and capability of handling those things. If not, hire someone who is a professional in this kind of situation. Types of Diversification The different types of diversification strategies include the modernization and development of new products, updating the market, new technology licensing, distribution of products by another company and even the alliance with the said company. The three types of diversification strategies include the concentric, horizontal and conglomerate. Diversification is a method of risk management that involves the change and implementation of different investments stated in a specific portfolio. This is practices because of the rationale that a portfolio containing a variety of investments can yield higher profits and serve as a lower risk to the independent investments in the same portfolio. It is only through investing more securely that the benefits of diversification may be fully reaped. Investment through foreign securities may also reap benefits because of the decreased correlation between local investments. The concentric diversifications specify that there exists similarities between the industries in terms of the technological standpoint. It is through this that the firm may compare and apply its technological know how to an advantage. This is through a careful change or alteration in the marketing strategy performed by the business. This strategy aims to increase the market value of a particular product and therefore gain a higher profit. The horizontal diversification tackles products or services that are in a sense, not related technologically to certain products but still pique the interest of current customers. This strategy is more effective is the current clientele is loyal to the existing products or services, and if the new additions are well priced and adequately promoted. The newest additions are marketed in the same way that the previous ones were which may cause instability. This is because the strategy increases the new products dependence on an existing one. This integration normally occurs when a new business is introduced, however unrelated to the existing. Conglomerate or lateral diversification is where the company or business promotes products or services with no relation commercially or technologically to the existing products or services, however still interest a number of customers. This type of diversification is unique to the current business and may prove quite risky. However, it may also prove very successful since it independently aims to improve on the profit the company accumulates with regards to the new product or service. At times there are certain defensive actions that may promote to the risk of contraction within the market, or that the current product market seems to have no more growth opportunities. This must also be considered before initiating a certain type of diversification strategy. Another factor is the outcome of the chosen diversification strategy. The expected result is expected to generate a profitability growth that will complement the ongoing activities within the company. Diversification strategies are used to expand firms operations by adding markets, products, services, or stages of production to the existing business. The purpose of diversification is to allow the company to enter lines of business that are different from current operations. When the new venture is strategically related to the existing lines of business, it is called concentric diversification. Conglomerate diversification occurs when there is no common thread of strategic fit or relationship between the new and old lines of business; the new and old businesses are unrelated. DIVERSIFICATION IN THE CONTEXT OF GROWTH STRATEGIES Diversification is a form of growth strategy. Growth strategies involve a significant increase in performance objectives (usually sales or market share) beyond past levels of performance. Many organizations pursue one or more types of growth strategies. One of the primary reasons is the view held by many investors and executives that bigger is better. Growth in sales is often used as a measure of performance. Even if profits remain stable or decline, an increase in sales satisfies many people. The assumption is often made that if sales increase, profits will eventually follow. Rewards for managers are usually greater when a firm is pursuing a growth strategy. Managers are often paid a commission based on sales. The higher the sales level, the larger the compensation received. Recognition and power also accrue to managers of growing companies. They are more frequently invited to speak to professional groups and are more often interviewed and written about by the press than are managers of companies with greater rates of return but slower rates of growth. Thus, growth companies also become better known and may be better able, to attract quality managers. Growth may also improve the effectiveness of the organization. Larger companies have a number of advantages over smaller firms operating in more limited markets. Large size or large market share can lead to economies of scale. Marketing or production synergies may result from more efficient use of sales calls, reduced travel time, reduced changeover time, and longer production runs. Learning and experience curve effects may produce lower costs as the firm gains experience in producing and distributing its product or service. Experience and large size may also lead to improved layout, gains in labor efficiency, redesign of products or production processes, or larger and more qualified staff departments (e.g., marketing research or research and development). Lower average unit costs may result from a firms ability to spread administrative expenses and other overhead costs over a larger unit volume. The more capital intensive a business is, the more important its ability to spread costs across a large volume becomes. Improved linkages with other stages of production can also result from large size. Better links with suppliers may be attained through large orders, which may produce lower costs (quantity discounts), improved delivery, or custom-made products that would be unaffordable for smaller operations. Links with distribution channels may lower costs by better location of warehouses, more efficient advertising, and shipping efficiencies. The size of the organization relative to its customers or suppliers influences its bargaining power and its ability to influence price and services provided. Sharing of information between units of a large firm allows knowledge gained in one business unit to be applied to problems being experienced in another unit. Especially for companies relying heavily on technology, the reduction of RD costs and the time needed to develop new technology may give larger firms an advantage over smaller, more specialized firms. The more similar the activities are among units, the easier the transfer of information becomes. Taking advantage of geographic differences is possible for large firms. Especially for multinational firms, differences in wage rates, taxes, energy costs, shipping and freight charges, and trade restrictions influence the costs of business. A large firm can sometimes lower its cost of business by placing multiple plants in locations providing the lowest cost. Smaller firms with only one location must operate within the strengths and weaknesses of its single location. CONCENTRIC DIVERSIFICATION Concentric diversification occurs when a firm adds related products or markets. The goal of such diversification is to achieve strategic fit. Strategic fit allows an organization to achieve synergy. In essence, synergy is the ability of two or more parts of an organization to achieve greater total effectiveness together than would be experienced if the efforts of the independent parts were summed. Synergy may be achieved by combining firms with complementary marketing, financial, operating, or management efforts. Breweries have been able to achieve marketing synergy through national advertising and distribution. By combining a number of regional breweries into a national network, beer producers have been able to produce and sell more beer than had independent regional breweries. Financial synergy may be obtained by combining a firm with strong financial resources but limited growth opportunities with a company having great market potential but weak financial resources. For example, debt-ridden companies may seek to acquire firms that are relatively debt-free to increase the lever-aged firms borrowing capacity. Similarly, firms sometimes attempt to stabilize earnings by diversifying into businesses with different seasonal or cyclical sales patterns. Strategic fit in operations could result in synergy by the combination of operating units to improve overall efficiency. Combining two units so that duplicate equipment or research and development are eliminated would improve overall efficiency. Quantity discounts through combined ordering would be another possible way to achieve operating synergy. Yet another way to improve efficiency is to diversify into an area that can use by-products from existing operations. For example, breweries have been able to convert grain, a by-product of the fermentation process, into feed for livestock. Management synergy can be achieved when management experience and expertise is applied to different situations. Perhaps a managers experience in working with unions in one company could be applied to labor management problems in another company. Caution must be exercised, however, in assuming that management experience is universally transferable. Situations that appear similar may require significantly different management strategies. Personality clashes and other situational differences may make management synergy difficult to achieve. Although managerial skills and experience can be transferred, individual managers may not be able to make the transfer effectively. CONGLOMERATE DIVERSIFICATION Conglomerate diversification occurs when a firm diversifies into areas that are unrelated to its current line of business. Synergy may result through the application of management expertise or financial resources, but the primary purpose of conglomerate diversification is improved profitability of the acquiring firm. Little, if any, concern is given to achieving marketing or production synergy with conglomerate diversification. One of the most common reasons for pursuing a conglomerate growth strategy is that opportunities in a firms current line of business are limited. Finding an attractive investment opportunity requires the firm to consider alternatives in other types of business. Philip Morriss acquisition of Miller Brewing was a conglomerate move. Products, markets, and production technologies of the brewery were quite different from those required to produce cigarettes. Firms may also pursue a conglomerate diversification strategy as a means of increasing the firms growth rate. As discussed earlier, growth in sales may make the company more attractive to investors. Growth may also increase the power and prestige of the firms executives. Conglomerate growth may be effective if the new area has growth opportunities greater than those available in the existing line of business. Probably the biggest disadvantage of a conglomerate diversification strategy is the increase in administrative problems associated with operating unrelated businesses. Managers from different divisions may have different backgrounds and may be unable to work together effectively. Competition between strategic business units for resources may entail shifting resources away from one division to another. Such a move may create rivalry and administrative problems between the units. Caution must also be exercised in entering businesses with seemingly promising opportunities, especially if the management team lacks experience or skill in the new line of business. Without some knowledge of the new industry, a firm may be unable to accurately evaluate the industrys potential. Even if the new business is initially successful, problems will eventually occur. Executives from the conglomerate will have to become involved in the operations of the new enterprise at some point. Without adequate experience or skills (Management Synergy) the new business may become a poor performer. Without some form of strategic fit, the combined performance of the individual units will probably not exceed the performance of the units operating independently. In fact, combined performance may deteriorate because of controls placed on the individual units by the parent conglomerate. Decision-making may become slower due to longer review periods and complicated reporting systems. DIVERSIFICATION: GROW OR BUY? Diversification efforts may be either internal or external. Internal diversification occurs when a firm enters a different, but usually related, line of business by developing the new line of business itself. Internal diversification frequently involves expanding a firms product or market base. External diversification may achieve the same result; however, the company enters a new area of business by purchasing another company or business unit. Mergers and acquisitions are common forms of external diversification. INTERNAL DIVERSIFICATION. One form of internal diversification is to market existing products in new markets. A firm may elect to broaden its geographic base to include new customers, either within its home country or in international markets. A business could also pursue an internal diversification strategy by finding new users for its current product. For example, Arm Hammer marketed its baking soda as a refrigerator deodorizer. Finally, firms may attempt to change markets by increasing or decreasing the price of products to make them appeal to consumers of different income levels. Another form of internal diversification is to market new products in existing markets. Generally this strategy involves using existing channels of distribution to market new products. Retailers often change product lines to include new items that appear to have good market potential. Johnson Johnson added a line of baby toys to its existing line of items for infants. Packaged-food firms have added salt-free or low-calorie options to existing product lines. It is also possible to have conglomerate growth through internal diversification. This strategy would entail marketing new and unrelated products to new markets. This strategy is the least used among the internal diversification strategies, as it is the most risky. It requires the company to enter a new market where it is not established. The firm is also developing and introducing a new product. Research and development costs, as well as advertising costs, will likely be higher than if existing products were marketed. In effect, the investment and the probability of failure are much greater when both the product and market are new. EXTERNAL DIVERSIFICATION. External diversification occurs when a firm looks outside of its current operations and buys access to new products or markets. Mergers are one common form of external diversification. Mergers occur when two or more firms combine operations to form one corporation, perhaps with a new name. These firms are usually of similar size. One goal of a merger is to achieve management synergy by creating a stronger management team. This can be achieved in a merger by combining the management teams from the merged firms. Acquisitions, a second form of external growth, occur when the purchased corporation loses its identity. The acquiring company absorbs it. The acquired company and its assets may be absorbed into an existing business unit or remain intact as an independent subsidiary within the parent company. Acquisitions usually occur when a larger firm purchases a smaller company. Acquisitions are called friendly if the firm being purchased is receptive to the acquisition. (Mergers are usually friendly.) Unfriendly mergers or hostile takeovers occur when the management of the firm targeted for acquisition resists being purchased. DIVERSIFICATION: VERTICAL OR HORIZONTAL? Diversification strategies can also be classified by the direction of the diversification. Vertical integration occurs when firms undertake operations at different stages of production. Involvement in the different stages of production can be developed inside the company (internal diversification) or by acquiring another firm (external diversification). Horizontal integration or diversification involves the firm moving into operations at the same stage of production. Vertical integration is usually related to existing operations and would be considered concentric diversification. Horizontal integration can be either a concentric or a conglomerate form of diversification. VERTICAL INTEGRATION. The steps that a product goes through in being transformed from raw materials to a finished product in the possession of the customer constitute the various stages of production. When a firm diversifies closer to the sources of raw materials in the stages of production, it is following a backward vertical integration strategy. Avons primary line of business has been the selling of cosmetics door-to-door. Avon pursued a backward form of vertical integration by entering into the production of some of its cosmetics. Forward diversification occurs when firms move closer to the consumer in terms of the production stages. Levi Strauss Co., traditionally a manufacturer of clothing, has diversified forward by opening retail stores to market its textile products rather than producing them and selling them to another firm to retail. Backward integration allows the diversifying firm to exercise more control over the quality of the supplies being purchased. Backward integration also may be undertaken to provide a more dependable source of needed raw materials. Forward integration allows a manufacturing company to assure itself of an outlet for its products. Forward integration also allows a firm more control over how its products are sold and serviced. Furthermore, a company may be better able to differentiate its products from those of its competitors by forward integration. By opening its own retail outlets, a firm is often better able to control and train the personnel selling and servicing its equipment. Since servicing is an important part of many products, having an excellent service department may provide an integrated firm a competitive advantage over firms that are strictly manufacturers. Some firms employ vertical integration strategies to eliminate the profits of the middleman. Firms are sometimes able to efficiently execute the tasks being performed by the middleman (wholesalers, retailers) and receive additional profits. However, middlemen receive their income by being competent at providing a service. Unless a firm is equally efficient in providing that service, the firm will have a smaller profit margin than the middleman. If a firm is too inefficient, customers may refuse to work with the firm, resulting in lost sales. Vertical integration strategies have one major disadvantage. A vertically integrated firm places all of its eggs in one basket. If demand for the product falls, essential supplies are not available, or a substitute product displaces the product in the marketplace, the earnings of the entire organization may suffer. HORIZONTAL DIVERSIFICATION. Horizontal integration occurs when a firm enters a new business (either related or unrelated) at the same stage of production as its current operations. For example, Avons move to market jewelry through its door-to-door sales force involved marketing new products through existing channels of distribution. An alternative form of horizontal integration that Avon has also undertaken is selling its products by mail order (e.g., clothing, plastic products) and through retail stores (e.g., Tiffanys). In both cases, Avon is still at the retail stage of the production process. DIVERSIFICATION STRATEGY AND MANAGEMENT TEAMS As documented in a study by Marlin, Lamont, and Geiger, ensuring a firms diversification strategy is well matched to the strengths of its top management team members factored into the success of that strategy. For example, the success of a merger may depend not only on how integrated the joining firms become, but also on how well suited top executives are to manage that effort. The study also suggests that different diversification strategies (concentric vs. conglomerate) require different skills on the part of a companys top managers, and that the factors should be taken into consideration before firms are joined. There are many reasons for pursuing a diversification strategy, but most pertain to managements desire for the organization to grow. Companies must decide whether they want to diversify by going into related or unrelated businesses. They must then decide whether they want to expand by developing the new business or by buying an ongoing business. Finally, management must decide at what stage in the production process they wish to diversify. FURTHER READING: Amit, R., and J. Livnat. A Concept of Conglomerate Diversification. Academy of Management Journal 28 (1988): 59304. Homburg, C., H. Krohmer, and J. Workman. Strategic Consensus and Performance: The Role of Strategy Type and Market-Related Dynamism. Strategic Management Journal 20, 33958. Luxenber, Stan. Diversification Strategy Raises Doubts. National Real Estate Investor, February 2004. Lyon, D.W., and W.J. Ferrier. Enhancing Performance With Product-Market Innovation: The Influence of the Top Management Team. Journal of Managerial Issues 14 (2002): 45269. Marlin, Dan, Bruce T. Lamont, and Scott W. Geiger. Diversification Strategy and Top Management Team Fit. Journal of Managerial Issues, Fall 2004, 361. Munk, N. How Levis Trashed a Great American Brand. Fortune, 12 April 1999, 830. St. John, C., and J. Harrison, Manufacturing-Based Relatedness, Synergy, and Coordination. Strategic Management Journal 20 (1999): 12945.

Analysis of Daddy by Sylvia Plath

Anna Fink ENGL 210-0824T Essay 1 Schumacher Daddy by Sylvia Plath The definition of father is a male parent. For some people the word father goes much deeper than that. A father is someone who protects you and loves you, gives you guidance and advice, and is the one person you can always count on. But for some people a father is just that, a male parent; a person you barely know, or a person you have come to fear. In Sylvia Plath’s poem, Daddy, she tells a chilling description of a man whom she compares to Hitler, a man who is her daddy. In the poem Daddy, the speaker unfolds a disturbing description of a father.Plath uses elements that we see happened in her real life and also events of the most horrific mass murder in the world’s history, the Holocaust. Many different metaphors are used to describe the relationship the speaker had with her father: a swastika, a Nazi, like God, and a vampire. The speaker describes herself as a victim, referring to herself as a Jew. The speaker is not necessarily a Jew but she wants the reader to see the relationship she had with her father to be like the relationship between a Nazi (her father) and a Jew (herself).In the poem the speaker talks of revenge and killing her father and also killing her husband. The climactic part of the poem is the speaker finally telling her father that she is through with him. In the first stanza the speaker describes her father as a black shoe that she has been living in her whole life and how she is not going to live that way anymore. In these lines: â€Å"For thirty years, poor and white, / Barely daring to breathe or Achoo. † (4-5) you can see the fear that the speaker lived in for thirty years. She was too scared of her father to even sneeze.In stanzas two and three is where the speaker introduces the audience to the idea that she has killed her father. â€Å"Daddy I have had to kill you. / You died before I had time—â€Å"(6-7). Here it is unclear as to whether the speaker actually killed her father because he died before she had time to do something. The speaker could be saying that she killed her father but only in her mind. â€Å"I used to pray to recover you / Ach, du† (14-15). The speaker says â€Å"recover you† which means â€Å"regain† beings she tries to get her father back into her life, but when she says â€Å"used to† the impression is she no longer needs or wants her father in her life. Ach, du† is German meaning â€Å"Oh, you† but it is unclear as to whether the speaker is angry or sad. (Shmoop, 2013). Stanzas four through six describe the Polack town where the speaker’s father came from, but lines (19-23) â€Å"But the name of the town is common / My Polack friend / Says there are a dozen or two. / So I could never tell where you / Put your foot, your root,† the speaker explains that she will never know where her father came from. The speaker continues on into the German language and how it terrified her because it reminded her of her father.She says how she could barely speak around him and â€Å"The tongue stuck in my jaw. / It stuck in a barb wire snare. † (25-26) describes how painful it was to talk to her father or in German. â€Å"I thought every German was you. / And the language obscene† (29-30). Here the speaker sees every German as her father and how language disturbs her. The speaker has terrible memories of her father. (Shmoop, 2013). The speaker then begins to compare herself to a Jew and describes the relationship between her father as that of a Jew and a Nazi in lines (34-35), â€Å"I began to talk like a Jew. I think I may well be a Jew. † The fear and terror she experiences around her father is very disturbing because of the metaphor she uses. The speaker uses the next stanza to describe her father’s appearance. She has always feared him and his German characteristics: his language, the German air force. His â€Å"neat mustache† and â€Å"blue eye† (43-44). A mustache iconic of Hitler’s and blue eye referring to the ideal human race of blue-eyed blondes that Hitler was trying to create. (Shmoop, 2013). â€Å"I was ten when they buried you. / At twenty when I tried to die / And get back, back, back to you. I thought even the bones would do. † (57-60). The speaker’s father died when she was ten and ten years later she tried to kill herself. Sylvia Plath also tried to kill herself when she was about twenty years old. The speaker, just like Plath, did not succeed. The speaker tried to kill herself in hopes to get closer to her father. She thinks that by dying their spirits or at least their bones will be together. (Shmoop, 2013). After the speaker had recovered she decided what she needed to do next was make a model of her father. â€Å"And then I knew what to do. I made a model of you,† (63-64). Now she doesn’t mean a physical model, bu t a person. She decided to marry a man like her father. The speaker describes this man to qualities like that of Hitler (like her father) and his love for the â€Å"rack and screw† (66) which are both gruesome instruments used for torture. Next in line 71, â€Å"If I’ve killed one man, I’ve killed two –â€Å"the speaker implies that not only has she â€Å"killed† her father but she has killed her husband now. â€Å"The vampire who said he was you / And drank my blood for a year, / Seven years, if you want to know. † (72-74).The speaker again uses the word vampire except now she is using it to describe her husband. Her husband is described to be sucking the life out of her just a vampire sucks the blood from a body, just like her father did for thirty years. At first the speaker makes it sound like she has been married for only a year, but then changes it to seven. This could be because their marriage has run together in a blur of unhappine ss and upon further thought she realizes it has actually been seven years. Sylvia Plath was married to Ted Hughes for about seven years, as well. (Shmoop, 2013).The ending of the poem the speaker uses to say that her father needed to be killed just like a vampire with a stake to the heart. â€Å"There’s a stake in your fat, black heart. † (76). Then the speaker tells us that nobody liked her father either and they danced on his grave because they also saw him to be like that of a vampire, sucking the life out of people and the reason for so much unhappiness. The very last line of the poem, â€Å"Daddy, daddy, you bastard, I’m through. † (80), the speaker uses to finally be done with her father. This is the peak of the poem and I picture the speaker to spit this line right at father and finally free herself. Shmoop, 2013). In Sylvia Plath’s poem, Daddy, she tells a chilling description of a man whom she compares to Hitler, a man who is her daddy. Th is poem uses many different metaphors to compare different things: vampires, black hearts, a black shoe, Nazis and Jews. All of these add to the image the speaker is trying to create of her father. The cruelty of this man is completely disturbing. The word â€Å"daddy† is usually used as term of endearment for a father, but in this poem the speaker uses it sarcastically to demean her father because he never truly was a father to her.The fear and horror inflicted on the speaker comes out in the poem in the angry tone she uses throughout the piece. Daddy? This man was no father at all. Sources â€Å"Daddy: Stanza 16 Summary. † Shmoop: Homework Help, Teacher Resources, Test Prep. N. p. , n. d. Web. 7 Feb. 2013. http://www. shmoop. com/daddy-sylvia-plath/stanza-16-summary. html. Plath, Sylvia. â€Å"Daddy – Sylvia Plath. † internal. org > poets. N. p. , n. d. Web. 7 Feb. 2013. http://www. internal. org/Sylvia_Plath/Daddy.

How Inequality Affects A Woman s Social Class Essay

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Definition and Examples of Orientational Metaphors

An orientational metaphor is a  metaphor (or figurative comparison) that involves spatial relationships (such as UP-DOWN, IN-OUT, ON-OFF, and FRONT-BACK). Orientational metaphor (a figure that organizes a whole system of concepts with respect to one another) is one of the three overlapping categories of conceptual metaphors identified by George Lakoff and Mark Johnson in Metaphors We Live By (1980). The other two categories are structural metaphor and ontological metaphor. Examples [A]ll the following concepts are characterized by an upward orientation, while their opposites receive a downward orientation. MORE IS UP; LESS IS DOWN: Speak up, please. Keep your voice down, please.HEALTHY IS UP; SICK IS DOWN: Lazarus rose from the dead. He fell ill.CONSCIOUS IS UP; UNCONSCIOUS IS DOWN: Wake up. He sank into a coma.CONTROL IS UP; LACK OF CONTROL IS DOWN: Im on top of the situation. He is under my control.HAPPY IS UP; SAD IS DOWN: Im feeling up today. Hes really low these days.VIRTUE IS UP; LACK OF VIRTUE IS DOWN: Shes an upstanding citizen. That was a low-down thing to do.RATIONAL IS UP; NONRATIONAL IS DOWN: The discussion fell to an emotional level. He couldnt rise above his emotions. Upward orientation tends to go together with positive evaluation, while downward orientation with a negative one. (Zoltà ¡n Kà ¶vecses, Metaphor: A Practical Introduction, 2nd ed. Oxford University Press, 2010) Physical and Cultural Elements in Orientational Metaphors Orientational metaphors that are strongly cultural in content form an internally consistent set with those that emerge most directly from our physical experience. The up-down orientational metaphor can apply to situations that contain both physical and cultural elements, such as Hes at the peak of health. She came down with pneumonia. Here good health is associated with up, in part because of the general metaphor that Better is up and perhaps also because when we are well we are on our feet, and when we are ill we are more likely to be lying down. Other orientational metaphors are obviously cultural in origin: Hes one of the higher-ranking officials in the agency. These people have very high standards. I tried to raise the level of the discussion. Whether the experience on which an orientational metaphor is based is directly emergent physical experience or one drawn from the social domain, the core metaphorical framework is the same in all of them. There is only one verticality concept up. We apply it differently, depending on the kind of experience on which we base the metaphor. (Theodore L. Brown, Making Truth: Metaphor in Science. University of Illinois Press, 2003) Lakoff and Johnson on the Experiential Basis of Metaphors In actuality we feel that no metaphor can ever be comprehended or even adequately represented independently of its experiential basis. For example, MORE IS UP has a very different kind of experiential basis than HAPPY IS UP or RATIONAL IS UP. Though the concept UP is the same in all these metaphors, the experiences on which these UP metaphors are based are very different. It is not that there are many different UPS; rather, verticality enters our experience in many different ways and so gives rise to many different metaphors. (George Lakoff and Mark Johnson, Metaphors We Live By. The University of Chicago Press, 1980)