Could you elaborate in this process in your own words Essay

Could you elaborate in this process in your own words - Essay Example Strategic plans are developed to accomplish the long term objectives of a company (Kotler, 2003). Whenever a company faces financial struggles the strategic plans of a company should be modified to adapt to the financial crisis the company faces. If the firm has a lot of inventory a way to improve the cash flow of the firm is by liquidating merchandise. The problem with this strategy is that it hurts the profitability of the company. The strategy of a firm can be redirected in order to adapt to a market change that affects the industry as a whole. Back in 2001 in the aftermath of the 9/11 terrorist attacks the airline industry was forced to change its securities protocols to increase the safety of its services. â€Å"The attacks forced the airline industry to renew and strengthen their focus on security† (Boston, 2013). Many firms in other industries have altered their environmental behavior to comply with the expectations of green conscious

No File Essay Example for Free

No File Essay â€Å"Why Lawrence Summers was Wrong† In this article Summers portrays simply portrays women as genetic under dogs, being that he basis his claim off of genetic variances betrwwen men and women, and the â€Å"biological differences†. He claims that women shy away from more critical math and science fields because they â€Å"naturally† want to nurture a family, leaving them with the lack of desire to want to pursue a high stressed job. He also uses, genetic differences causes more males to have high aptitude for critical thinking. By mentioning scientific reasoning, Summers try to make his claim stronger, thus inarguable, but in this case, he failed. He failed to realize that sometime nurture, and social up-bringing, in some cases, is much stronger than scientific facts. The casual argument suggested in this article is society and how if effects culture and gender roles. Beginning decades ago women were portrayed as being the â€Å"damsel in distress†, whereas men were expected to be the family hero and safe-keeper. Media usually objectifies women in a light that enable them to think of their worth as low. Christianson, cleary and strongly opposes Summers claim with a great argument. She states â€Å"the societal forces working againt [women] encouragement are still pervasive. The act of women being smart and successful, in the social eye, is considered unattractive. The stereotypes given to women consequently shape the career paths women chose to take. Can you recall any child time book that portrays the man as the home-maker and not the bread winner. This leads to the fact that nurture is what causes expectections of gender roles to be engraved in their minds, not biology, although it does have a minute effect. From birth usually female infants are socialized, by their own mother to be dependent, as in the study that showed â€Å"Mothers of daughters tended to ask their daughters more question, encouraging social interaction, whereas mothers of sons were less verbal, encouraging their sons to be more independent†. The fact that women are peace keepers make them fail to realize that they are being discriminated against. We are sometimes oblivious to the fact that we are experiencing social inequality, and accept what we a given to us.

Essay --

Lung Cancer Screening With CT Karyn Terry Pima Medical Institute February 12, 2014 â€Æ' Lung Cancer Screening With CT Lung cancer is the leading cause of death from cancer within the United States with tobacco smoking being the biggest risk factor. In 2012, more than 220,000 people were diagnosed with lung cancer and approximately 150,000 died from the disease. â€Å"Lung cancer rates in the United States climbed dramatically throughout much of the 20th century, as smoking became more popular, and peaked in the 1980’s before declining in the 1990’s† (Furlow, 2014, p. 298). Screening of high risk people for lung cancer has been extending patients’ lives with early detection with the use of computed tomography (CT). Likewise, lung cancer affects people who have never smoked due to the presence of radon and household pollutants. Radon has contributed to 10% of all lung cancer deaths and is considered second to smoking. There is no way to predict who will get cancer, but inherited genetic risk factors make some people more vulnerable to carcinogenic exposures than others. Lung cancer starts whenever there is an uncontrolled growth of abnormal tissue cells that affect the normal function within the lungs. As these abnormal cells grow they form tumors which can block the oxygen exchange within the body. (Lungcancer.org, 2014). Original screening for lung cancer was done with the use of standard radiographs, but recently computed tomography (CT) is being used because it offers greater sensitivity in detecting pulmonary nodules. â€Å"The capability of low-dose spiral CT to visualize lung structure using low doses of radiation has greatly improved in the past two decades because of refinements in detector resolution, microprocessor ... ...th chest x-ray does not reduce rate of lung cancer deaths. (2011). Health & Medicine Week, 3314. Retrieved from http://search.proquest.com/docview/901356988?accountid=89121. Lungcancer.org. (2014). What is lung cancer? Retrieved from http://www.lungcancer.org/find_information/publications/163-lung_cancer_101/265-what_is_lung_cancer. Ostrow, N. (2011). Screening for lung cancer with chest x-ray doesn’t cut deaths, study finds. Retrieved from http://www.bloomberg.com/news/2011-10-26/screening-for-lung-cancer-with-chest-x-rays-doesn-t-cut-deaths.html. Pyenson, B. S., Sander, M. S., Jiang, Y., Kahn, H., & Mulshine, J. L. (2012). An actuarial analysis shows that offering lung cancer screening as an insurance benefit would save lives at relatively low cost. Health Affairs, 31(4), 770-9. Retrieved from http://search.proquest.com/docview/1009893765?accountid=89121.

Europe After A Century: From 1774 to 1848 Essay

Time changes things. That is a fact and the changes are more pronounced especially after the passage of one hundred years. The land experiences geological changes and its people are transformed as knowledge increases through observation, other forms of learning as well as interaction with other people groups having different culture and outlook in life. But when comparing the changes that occurred in Europe between 1774 and 1848 the discussion is elevated to a higher level because this is the period in World history when radical changes swept through Europe and the rest of the world. This paper will look at the factors that created a degree of change never before seen in the history of mankind. Yet, in order to remain grounded and focused on the distinctly European changes, the works of two influential Western writers will be examined. And since Johann Wolfgang von Goethe completed his most important work in the late 18th century and Karl Marx on the other hand completed his masterpiece in the late 19th century, then these two men qualify as representatives of their time. Those who will read their works is like looking at a portal which one can see the differences between two European society in two different eras. Goethe’s Opus The portal that will allow time travel to this period is through Goethe’s famous work The Sorrows of Young Werther (â€Å"Werther†). And this is possible because Goethe mirrored his own frustration and passion to his masterpiece. In the introduction to a translated work of Werther Catherine Hutter pointed out that, â€Å"In 1772 Goethe spent the summer months in legal apprenticeship at the Reichskamergericht in the town of Wetzlar, the unnmaed locale of Werther† and there he fell in love with a woman – Charlotte Buff – who was destined to marry another man. Using Goethe’s own experience with heartbrokenness and using the town of Wetzlar as the backdrop allows the reader to get a glimpse of a bygone era. There are many who will agree to the assertion that this era is in the Age of Sentiment where emotions rule and people are overly romantic if there is such a thing. In other words it was a time not far removed from the Medieval ideals of chivalry and the strict cultural norms that are evident in many Christianized European societies. For modern lovers they may find Werther’s dramatic prose a bit too much for their taste and begin to wonder if there was indeed a time when men had to go exert so much effort in order to wed the women of his dreams. In the story of the young Werther the reader does not only get an insight as to the extent that a man will go secure the love of a woman but also the amount of energy and mental torture required analyzing their feelings. This self-torture was evident even from the onset when Werther described to his friend the sorrows of his heart. In the end young Werther’s heart could not take it any longer and he took a pistol and shot himself in the forehead. His goal was not only to drown his sorrows but more importantly he hopes that the news of his death will reach his beloved Leonora. And true enough a servant brought the bad tidings to his love and as soon as Leonora heard of it she fell on the floor senseless. That is perhaps the fitting reaction and that behavior would at least comfort the pained soul of Werther knowing that Leonora cares for him. Karl Marx’s Manifesto The year 1848 was a milestone in history. It was the same year when Karl Marx published his Manifesto of the Communist Party (â€Å"Manifesto†) From the get go there was no doubt in everyone’s mind that Marx’s work was a piece of brilliant work. Even those who may disagree with the author’s pronouncements and conclusions will have no choice but to concur that the Manifesto is indeed the product of an astute mind. Marx’s Manifesto serves as a systematic criticism of capitalism and the sensational work made the author as a man both hated and revered since 1848. Marx minced no words in saying that there is a continuing class struggle and that those who are in the position to dominate will never surrender their position of privilege and power. And that they will do everything that they can to maintain the status quo to the detriment of those who belong to the lower classes. In Goethe’s Europe (circa 1774) one cannot find a sharp distinction between classes. Although one can easily understand that there are cultural norms that created status this distinction between groups of people is not as pronounced as in the time of Marx when the political philosopher was able to categorize the ancient and general but distinct groupings: freeman and slaves; patrician and plebeian; lord and serf; guild master and journeyman; Rulers and their Subjects; and Oppressor and the Oppressed. To the above-mentioned grouping Karl Marx’s Manifesto added a new category and Marx explains that during the time of his writing European societies are slowly evolving into a more simpler class gradation. Marx explains that in 1848, â€Å"Society as a whole is more and more splitting up into two great hostile camps, into two great classes directly facing each other – Bourgeoisie and the Proletariat. † And the new social phenomenon creates antagonism between the members of both camps. Those who belong to the Bourgeoisie are men and women are the capitalists, businessmen who have the means to build factories and other means of producing goods and services. These capitalists are then able to hire laborers. The Proletariat on the other hand obviously do not posses the means or the capital to build manufacturing plants and do not have enough money to put up a business that can offer services and so they become workers who are willing to sell their skills and strength to the highest bidder. It is not easy figuring the source of genius as evident in the writings of Marx but on the other hand it is easy to understand where Karl Marx is coming from. He was indeed the product of his time. He was born in a society reeling from the effects of industrialization. It was as if a new epoch was established, totally transforming the values and traditions of the past. Men and women find little time to debate and muse about philosophy, morality and even the deep emotions coming from a broken heart. Comparing Two Eras In circa 1774 the heart and emotions takes precedence according to the work of Goethe. Aside from the fact that this is already an observable characteristic of the era, Goethe famous literary piece greatly encouraged romantic and emotional behavior among the citizens of Europe. Whereas in 1848 one can sense that men and women are transformed into heartless machines devoid of the deep longings and romantic overtures similar to what one can find in Goethe’s work. The year 1848 signaled the end of romanticism and idealism. There is now a clear break between the Medieval and the Modern. In the same year that he published the Manifesto, there was a continuing exodus from the country to the city. A century earlier, specifically in 1774, money is very important – as has been the case for thousands of years. But a man can life in the rural areas, till the soil, become a farmer and through such labors one can expect to at least provide the basic necessities such as food, shelter and clothing. The lack of money is no problem because farmers can trade for goods that they need using farm produce. But in Marx’s time money became the supreme god. There is nothing that can be done without it. With minted coins one can purchase everything including the heart and soul of men. In Marx’s progressive and modern cities where men and women were reduced to something a little bit higher than slaves their ability to trade or negotiate was reduced to zero. They can no longer decide the right time for rest and to find a way to get a better return for their labor for their income is fixed by hourly wages. And because of the new system – the daily or weekly cycle of receiving wages after a time of hard work – gave the new masters the ability to impose work schedules and production quotas irregardless if this is beneficial to the workers or not. There is indeed a high contrast to the social structure, cultural norms and behavior fo the people living in the time of Goethe as compared to those who lived in the time of Marx. Marx’s description of the modern world is full of dread that it invites a few to share what he has seen. On the other hand there is a need for an intense emotional outburst in order to feel what Goethe has seen but his problems are nothing compared to what described as the new social phenomenon of man working for crumbs when there are a few who are lording it over them. In the two masterpieces the world has seen what it was like to live in two different eras. What is surprising is the fact that it only took a mere century to transform what is idyllic and what is a laid back life into something as hellish as urban decay and people forced to work as much as 24/7 in order to simply supply the basic necessities of life. The tragedy of Werther is lost love but Marx society allowed for losing the souls of men.

Employee Theft

†¢Explain the reasoning behind employee theft. Employee theft could be a result of many issues that arise at the place of employment. Low morale at the workplace is a major reason why businesses suffer from low production and stealing at the workplace, especially if the employee feels that the business or company has wronged or mistreated them in some way. Another reason would be if the employee feels that they are underpaid or under-appreciated for their performance. In sales, lack of control over inventory makes it easier to steal because the employer does not have preventive measures to avoid it. Preventive measures are crucial to reducing the risk of employee theft. If preventive measures are not existent then the opportunity to steal is very high. The best way to control employee theft is to set policies and guidelines regarding the issue. If there are no set consequences to employee theft then employees will continue to steal, because they think that they won’t be punished. †¢Explain ways the culture of our capitalists society encourages attitudes like those Sheehy describes. I would say a culture of technological revolution and an ever expanding ‘action-packed’ business world, along with an image shaped by a culture of video games and action movies has definitely contributed to encouraging attitudes like those Sheehy describes. As it is stated in the text, â€Å" The college students in particular, reports Sheehy, believed that a no- holds- barred, trample- over- anybody, get- what –you- want approach is the necessary and glamorous road to success. This relates directly to the John Rawls notion of justice as fairness. Rawls lists the following among the equal basic liberties: â€Å"freedom of thought and liberty of conscience; the political liberties and freedom of association, as well as the freedoms specified by the liberty and integrity of the person; and finally, the rights and liberties covered by the rule of law. † This notion is characteristic of the capitalist society. There are many contributing factors surrounding employee theft. I think that the desire to steal is a direct result of your moral values. Sheehy stated, employee theft accounts for 50 percent more revenue loss for retailers than shoplifting. So what’s causing the employees to steal? Some employees may steal because the opportunity presents itself, others may steal because it’s part of their DNA, and some may still because they feel that they may be underpaid therefore; they are entitled to more and will compensate themselves. For example, I have a friend that was a Shift Manager at Popeye’s and she was recently fired for stealing money. I asked her to rationalize her actions; she stated that she was getting underpaid and was upset because the company recently hired a new Shift Manager with a higher salary. She also, stated that she was very flexible, worked long hours if needed, and always helped others with their tasks and duties. Bottom line, she felt that the company did not value her hard work and dedication; therefore she stole the money to even the score. She is now looking for a job and her unemployment was denied due to theft. I believe the employees that steals from their workplace, did not take time out to think about the consequences if their caught. In summary, the attitudes Sheehy shared in his report is evident in most businesses today. Some people feel that they will do enough just to get by until something else comes along. Others may feel unappreciated and underpaid, which may cause them to steal from the company to make up the difference. The implications of the work ethics Sheehy reported in the article will have a negative impact on future American businesses, which may cause businesses to close and an increase in corporate fraud. If society does not change the attitudes, we will be a nation without purpose. Having strong work ethics and a mindset of appreciation for the workforce/ environment will help shape our future. Would you report an overpayment to your manager or would you pocket the money if a customer forgot to get his/her change? As mentioned earlier, Sarah reported the overpayment to her manager and coincidently the customer returned back to the store for her change 3 hours later. Sarah displayed a level of integrity and appreciation for her workplace. I believe we still have hope. Sheeny, J. (2010). A New Work Ethic? In W. H. Shaw, Business Ethics (p. 164). http://www. ifpo. org/articlebank/employee_theft. html Explain the reasoning behind employee theft. Sheehy reported that the number cause of employee theft is peer pressures, teenagers are been forced to steal in order to become part of the pack, they feel like they are not been compensated accordingly with their jobs to the nature of their jobs so they feel like it is their given right to get what is owed to them. Also because they can get away with it, it is hard to prove something when no one is willing to tell the truth because they all do it. Explain ways the culture of our capitalists society encourages attitudes like those Sheehy describes. People can actually do what they want to do, if you have a job that you hate, you will not be able to motivate yourself to perform the way you suppose to. On my email signature a work I have a quote saying â€Å"find something you love to and you will never have to work again a day in your life†. It is important that your job should be a hobby, something you are willing to do even if you are not getting paid, but the economy is causing for more people just to take any kind of job in order to survive even if they hate what they are doing.

Bruno Modern Masculinities Essays - Masculinity, Anthropology, Men

Bruno Modern Masculinities Essays - Masculinity, Anthropology, Men Bruno Modern Masculinities Eng 011 13 May 2013 Bruno Modern Masculinities In the article Modern Masculinities, the author Cooper Thompson explains that men in society are expected to be physically strong, tough, and independent, and have self-control over their emotions. He also believes that boys must learn to accept their vulnerability of asking for help and support in appropriate situations. Modern Masculinities relates to the movie The Dress Code because it deals with masculinity in relation to self-control. In the movie Bruno has different ways of showing his masculinity. The Dress Code challenges the stereotypes of masculinity in American culture by showing young viewers that they should not be defined by masculinity but instead define it. One way Bruno shows his masculinity is through bravery and working through fear. For example, in one scene, Bruno wears a dress in a Catholic school, while in a spelling bee contest. The nun whoops Bruno because he wears a dress. The kids bully Bruno in the school, beat him, and call him a faggot. With all of the chaos thats going around him of being bully and beaten, he still comes to school every day wearing a dress and repeating the same cycle. Bruno is not afraid of anybody; he is brave by running away from his bullies and facing up towards them even thou he gets his butt whooped. This shows viewers that no matter how people bully them and call them names, they can be strong to ignore it and live on with their lives. Another way Bruno shows his masculinity is that he is tough. He continues wearing the dress and make-up to the spelling bee contest knowing that the nuns are going to whoop him. When Bruno knows that the nuns are going to whoop him for wearing the dress, Bruno stands up for himself by saying the pope and ancient Greeks wear a dress, so why cant he wear one. Bruno accepts his vulnerability because he knows that people are going to make fun of him and beat him up. Even though Bruno is in a weak position, he is still tough when people are against him. He defends his right of wear a dress. In the same way, Cooper Thompson challenges traditional masculinity stereotypes because he believes that boys must learn to accept their vulnerability when it comes to a situation. The other way of Bruno finds his masculinity is that he is true to himself. He doesnt care what people say or do to him. He is still going to do what he wants to do and thats to wear dresses. For example, at the end of the movie, he wears a white dress at the national spelling bee finals, ends up winning the spelling bee, and gets to meet the pope because of what he wears at the spell bee final. The message the movie sends to young men is that no matter how they look or dress, theres always a good side to being who they are and not everybody else.

A Separate Peace essays

A Separate Peace essays In times of war, people and societies change to adapt to the lifestyle war brings with it. In John Knowles A Separate Peace the characters must adapt to the lifestyle brought forth by World War II. Some make it through these times better than others and some just dont make it at all. This brings me to my reasoning for the theme of this novel; survival of the fittest. From the beginning of this novel it is made abundantly clear that Phineas and Gene are the fittest. In chapter one Phineas is described as ...the best athlete in the school with a strong neck in and uninterrupted, unemphatic unity of strength.(8) Clearly Phineas is the fittest physically. His physical build and superior athletic ability give him that advantage over everyone else enabling him to survive. Then there is Gene, who is also a good athlete but is no Finny. Gene couldnt be just good but exceptional in his academics (46). He has to stand out for his achievements. His just being good at school would not make him even with Phineas. Gene wants to be head of the class, valedictorian.(43) Gene sees it that Finny is the best athlete in school and he is his best friend so he has to be best at something too. You dont stand out for just being good at something you have to be exceptional to survive. Another character of this novel, Lepper Leppellier, also comes to the realization of the survival of the fittest in this quote: Im almost glad this war came along. It is like a test, isnt it, and only the things and people whove been evolving in the right way survive.(117) And later in the novel we find out that he was definitely not the fittest, he went crazy. He did realize however, Gene to fit the characteristics he was referring to in the quote above. Well, with Phineas and his broken leg, Gene is not only the smartest but also the best athlete. ...

How Long Should A Chapter Be • The Master Guide To Chapter Length

How Long Should A Chapter Be The Master Guide To Chapter Length Chapter Length Matters. Here's Why Stop us if you’ve experienced this before: the clock strikes 8pm and you realize that you really need to pick up your drycleaning. But you’re right in the middle of your book! Well, you’ll put the book down when you get to the end of this chapter, you reason.30 minutes afterward, you can’t resist taking a quick peek to see where you are. That’s when you discover: you’re only a quarter of the way through.ï » ¿From these numbers, we can establish some guidelines: the average word count of a chapter typically falls somewhere between 1,500 and 5,000 words, with 3,000–4,000 being the most common sweet spot.Does this mean that every chapter must end up somewhere in this range? Heck no. Books with much shorter sections become bestsellers all the time. (Kurt Vonnegut or Dan Brown, for instance.) And are there books with chapters that consistently score above 5,000 words? Of course! May we introduce you to J.R.R. Tolkien?But it's safe to say t hat 1,500-5,000 is the normal range for most books. In any case, to see how authors use this tactic to set their pacing, we also mapped out the word count of every chapter in four famous books:- Rainbow Rowell, Eleanor ParkThen the next section segues smoothly into Eleanor’s take on things, keeping readers intrigued by revealing a new angle on previous events. When there are more than two POV characters, you'll need to make sure that you distribute time equitably between them while making each character interesting in their own right, so that one 7,000-word chapter with a boring character doesn't slow the whole story down.That said, there are always exceptions, which takes us to our next important point...Guidelines, not rulesAs with everything else when it comes to writing a book, these are only guidelines- not rules. Though the average word count of a chapter is around 2,000 – 5,000 words, it all depends on your story. (We can't emphasize this enough.)There are ple nty of books that purposefully play with the word counts of their chapters. The Luminaries, which won the Man Booker Prize in 2015, has 12 sections that steadily decrease in word count to mirror the waning of the moon. (The first chapter of The Luminaries is 360 pages, whereas the final is two pages.) Then there’s William Faulkner’s As I Lay Dying, in which Vardaman’s famous five-word sentence, â€Å"My mother is a fish,† is the whole of Chapter 19. Or consider Fahrenheit 451, which contains a Part I and Part II - but no chapters.So, don’t write a chapter with only one eye on your story and the other on your word count. When you're outlining your book and writing your first draft, concentrate on making the content of your story the best it can be. Then you can always circle back to adjust word counts afterward, with pacing and reader experience in mind.What do you think about chapter word counts? Have any tips for your fellow writers? Share your t houghts in the comments below!

Choose one of the following Assignment Example | Topics and Well Written Essays - 1750 words - 4

Choose one of the following - Assignment Example influenced not only the business performance of a company but also the ability of the company to fulfill its current and future business goals (Ravasi and Schultz, 2006; DuBrin, 2002). On the contrary, having a weak organizational culture can also lead to the development of a poor business performance. To ensure that business organizations could benefit from having a strong oranizational culture, this study will purposely examine the positive and negative features of organizational culture. Prior to conclusion, this study will discuss how a strong and weak organizational culture can affect the business performance of a company. According to Lussier and Achua (2010, p. 369), â€Å"strong corporate cultures improve performance by facilitiating internal behavioral consistancy†. It simply means that the ability of the corporate leaders to positively manipulate or influence each employee’s work-related values, attitude, norms, behavioral practices, and expectations play a significant role towards developing further improvements in the busienss performance of a company. Organizational culture can either be classified as weak or strong (Anghel, 2012, p. 135; Lussier, 2009, p. 51). In relation to having a strong and well-defined organizational culture, one of the most obvious and common features of having a strong organizational culture is one that has aligned organizational vision, mission, and goals (Hill and Jones, 2012, p. 32; Lussier and Achua, 2010, p. 370). Commonly shared by the managers and staffs, the presence of a well-defined organizational vision, mission, and goals serve as a guiding attitude and behaviour within a business organization (Lussier and Achua, 2010, p. 370). Therefore, employees within a business organization with strong culture are subconsciously sharing assumptions on how they will achieve the organizational goals (Lussier, 2009, p. 51). In the absence of any of these features, it would be more difficult on the part of the business managers

The Invisible Man written by H.G. Wells Essay Example | Topics and Well Written Essays - 500 words

The Invisible Man written by H.G. Wells - Essay Example After his initial surprise, Kemp settles, gives Griffin his word he will not betray him, and gives him food and clothes. His better judgment, however, makes him write a letter to Colonel Adye, in Port Burdock. On the next day, listens in complete astonishment to Griffin’s story. It is a long one: how Griffin made himself invisible, after experimenting on a cat, and the trouble he got himself into as a result. Towards the end of Griffin’s long recount, the reader senses that Kemp gives dry answers. Doubt has entered his mind about his old college acquaintance’s sanity. He agrees cursorily with Griffin’s suggestions, but he is somehow unconvinced and not as reassuring as the previous day. The doctor shows his uncertainty to Griffin: Kemp is now certain that Griffin is insane. Trying to lock Griffin up is unsuccessful, and Kemp is beaten up just as Colonel Adye, the chief of police, arrives to see him being tossed about as if by some invisible force. Why did Kemp betray his friend, and break his promise that he would not let him down? In the days that this book was written, an Englishman’s word was his bond. Personal morals and standards were high, and nothing short of death would get a man to betray a friend to whom he had given his word. This betrayal of Kemp’s must be seen in the context of this ethic. In normal circumstances nothing would have persuaded Kemp to inform on Griffin. The doctor, however, had deliberated over the situation for a long time, smoking three cigars. The situation was anything but normal, and Griffin was not sounding very rational to him. His morning recount of killing animals, robbing stores, and taking a man’s gold was enough for Kemp to be glad he had sent to note off to Adye. Griffin was a danger to himself and others. He was talking of going off to Algiers, where people did not know to look out for a swaddled man. His desire was to start a reign of terror. This was enough for

Information Collection and Retention of sensitive information on Users Research Paper

Information Collection and Retention of sensitive information on Users - Research Paper Example he customers personal data for good reasons, such as understanding customer needs and preferences, there has been a growing concern among consumers who argue that it is unethical for companies to retain personal and private data of a consumer without the consent of a customer. This document will analyze the extent to which companies retain users sensitive information and the kind of information that companies hold and the reasons for holding such sensitive information. According to Martin (2014), data mining has been on the increase in the recent past. As the business environment increasingly becomes competitive, companies are looking for every little opportunity to enable them stay ahead of the park. Currently, most big companies are collecting and retaining personal data of their customers for organizational use. Experts say that the private data of most customers are currently being held by big companies. In fact, Martin (2014) notes that every time an individual surfs on the Internet and click on a website, use a mobile app, post something on social media or make a comment via an e-mail or call center, the information provided is retained by the companies for future use. Although most companies keep the customers personal data for good reasons, there has been a growing concern among consumers who note that it is unethical for companies to retain personal and private data of a consumer without the consent their consent. Additionally, consumers are concerned that keeping private data about a customer exposes a customer at risk because the data may be hacked, thereby causing harm to a customer. This document will analyze the extent to which companies retain users sensitive information and the kind of information that companies hold and the reasons for holding such sensitive information. With the advancements in technology and the increased propagation and usage of the Internet, most big companies such as Google, Apple and Facebook are mining the data of

Rising seas Essay Example | Topics and Well Written Essays - 500 words

Rising seas - Essay Example Currently, the trend of this rise has increased, compared to the past years. Beginning 1850, sea levels rose at a high rate because of high industrialization experienced during this period, which led to increase of greenhouse gas emissions. Scientific predictions show that global temperatures will continue to increase in future, thus further rise in sea levels (Milliman and Haq 11). The adverse effect of this phenomenon is that coastal towns, docks, and piers may be submerged if this trend continues. In addition, an increase in wave energy may be experienced. Therefore, a response to address this situation is imperative to avert the looming adversity. There are different ways in which this situation can be solved. However, preventing further global warming will serve to stop the rise in sea level. Nonetheless, the solutions require the expertise of engineers, including soft-engineering processes and hard-engineering processes. Since this problem is already here with us, the solutions will aim at controlling the risen sea level. However, prevention strategies may as well be employed to reduce global warming, which is core in this situation (Pilkey and Young 137-139). Directing seawater to different areas such as depressions, which are below sea level, will help to lower sea level. This could be achieved by digging canals directed to these depressions, where the seawater will drain. Most of depressions in the world have a higher rate of evaporation than other areas. Therefore, this is advantageous, as the seawater will be drained into these depressions continuously without filling up fast, due to the high evaporation (Milliman and Haq 11). By redirecting rivers and streams either partially or completely to drain their waters in a different place will also reduce the sea level, as the water draining into the oceans will be lower. The development of massive reservoirs for rivers and streams to drain in is costly but achievable. Alternatively, the rivers and streams

Needs and Critical Aspects of Small and Medium Enterprises Essay

Needs and Critical Aspects of Small and Medium Enterprises - Essay Example On the other hand, marketing is also a key element. Although it is easy to market an innovative idea, it doesn't usually happen. Many novel ideas are only found practicable when someone faces problem years later, only to find that the solution had been there years ago. Other inputs that are crucial is the entrepreneur's ability to take measured risks, how adaptable he is, ability to identify a need in the market as well as find a niche or a universal selling proposition in order to make this product appealing to the consumer in the marketplace. We as humanity have come a long way, progressed from the stone ages into the new millennia via information superhighway. But time doesn't end here and nor will the need of mankind to prosper, thrive and flourish! Discuss the relationships among entrepreneurship, innovation, and marketing in the SME new venture context. It is important to use both academic theory and research to support your arguments. You should include up-to-date research from journals; however, you must not just quote the research, as you are expected at a university to show that you can also analyze and comment on the implications of the research. Include in your assignment good examples from business (and personal experience if possible) of this relationship, remembering to give examples of notable successes as well as failures, and the lessons that can be learned from them both academically and entrepreneurially. Since ages, man has always wanted to engage in new endeavors and look for innovative ways to prosper. This is how; he usually tries to maximize profit by investing his intellectual capital. This urge has always brought novel accomplishments for themselves as well as their countries. However, this has not always been a successful activity. And this is the point that brings us to our discussion regarding 'Relationship among entrepreneurship, innovation, and marketing in SME new venture context.' SMEs are an essential driving force that keeps economies operating; they play a crucial role in the generation of employment. However, in order to secure such a position a minimum level of innovativeness within these companies needs to be maintained. A research on factors for winning innovations can give a much efficient strategy from these organizations as well as the public sector in developing motivating surroundings. Since the fall of Rome to the eighteenth century, there was 'no' escalation in per capita wealth creation in the west. However, with the start of entrepreneurship, per capita, wealth generation and earnings in the West rose interestingly by 20 percent in the 1700s and kept on increasing to 740 percent in the1900s (Drayton, 2004). This was some exemplary growth. All through this time, entrepreneurial thinking has evolved by random twist and turns and reflective developments offering new conceptualizations of what it means for something to be entrepreneurial. It is now widely accepted by both Academy and in business schools globally that the management field has changed its vision and perspective on entrepreneurship. In past 5 years, the Academy of Management's Entrepreneurship Division has "dramatically outpaced the growth of every other division" by 77 percent (Shaver, 2004).

Rising seas Essay Example | Topics and Well Written Essays - 500 words

Rising seas - Essay Example Currently, the trend of this rise has increased, compared to the past years. Beginning 1850, sea levels rose at a high rate because of high industrialization experienced during this period, which led to increase of greenhouse gas emissions. Scientific predictions show that global temperatures will continue to increase in future, thus further rise in sea levels (Milliman and Haq 11). The adverse effect of this phenomenon is that coastal towns, docks, and piers may be submerged if this trend continues. In addition, an increase in wave energy may be experienced. Therefore, a response to address this situation is imperative to avert the looming adversity. There are different ways in which this situation can be solved. However, preventing further global warming will serve to stop the rise in sea level. Nonetheless, the solutions require the expertise of engineers, including soft-engineering processes and hard-engineering processes. Since this problem is already here with us, the solutions will aim at controlling the risen sea level. However, prevention strategies may as well be employed to reduce global warming, which is core in this situation (Pilkey and Young 137-139). Directing seawater to different areas such as depressions, which are below sea level, will help to lower sea level. This could be achieved by digging canals directed to these depressions, where the seawater will drain. Most of depressions in the world have a higher rate of evaporation than other areas. Therefore, this is advantageous, as the seawater will be drained into these depressions continuously without filling up fast, due to the high evaporation (Milliman and Haq 11). By redirecting rivers and streams either partially or completely to drain their waters in a different place will also reduce the sea level, as the water draining into the oceans will be lower. The development of massive reservoirs for rivers and streams to drain in is costly but achievable. Alternatively, the rivers and streams

A Brief History of Environmental Movements Assignment

A Brief History of Environmental Movements - Assignment Example Climate change was experienced way back during colonial period. Destructive human activities practiced long ago, has continued to the contemporary times. People nowadays continue to practice Deforestation, poor fishing methods, water pollution and has lead to adverse climate change. There is shortage of food, reduction in aquatic and wild life species as well as depletion of soil formation. It has however come to be felt throughout the world by its effects and that is why environmental movements are continuously formed worldwide to address the situation. Women environmental heroes and die hards like Amrita Devi who formed a strong revolution to protect the trees. She was just a woman with an unbelievable passion and courage that not even many men could possess. She fought through pain and blood just to protect the trees which they believed was sacred. The group encircled the trees and was killed in huge numbers one after the other before the government intervened. After the brutality, three hundred and sixty two lives were lost inclusive of the matriarch. This was a phenomenon effort to protect the environment. Industrial revolution was a major transition of events which brought about the modern agriculture farming, infrastructure, technology, modern heath care, commerce and civilization. This revolution however came with a lot of demerits. Some of the problems included water and land pollution from the steamship, slavery, nuclear radiation as well as pollution of the air due to the smoke. Industrialization is the mother of modernization across the world. It brought about machinery, chemicals like pesticides as well as insecticides. These chemicals have greatly affected human and animal life through the food chain. Numerous heath complications have been brought about by the consumption of chemically processed foods. Climate change is a major issue throughout the globe. It is caused by

Control immigration Essay Example for Free

Control immigration Essay Every now and then, especially in periods of crisis, the argument of restricting the access of immigrants to ones own country resurfaces. Whether a country is flourishing or struggling, there is never enough for all: theres always someone else which is too many and comes to steal your air, particularly if he is poor, dirty, not speaking well your language, and so different from you. The fear and suspicion toward the immigrants is the easiest instinct an unscrupulous leader could incite in an ignorant undiscerning crowd. The grounds proposed to restrict immigration, and persecute or throw out foreigners, are the most selfish, vile and oblique, or specious and exploitable are its supports in any case. It is said that immigration policies must be tightened because many â€Å"illegal† immigrants enter the country day by day, but there does not exist a man or woman which is â€Å"illegal† outside a human artifice: a person can not be â€Å"illegal†. It is a universal right for people to stand and inhabit the land they want when doing no harm; men and women have no other home than the one that they choose. The nationalists (and the like) want to believe or make believe that the country has reached its limit of reception, but a land, unlike a field, it is not a private property: you cannot claim its possess just because you arrived first and declare who could come in and who cannot. Nation are fictitious, borders are drawn. It is being said that the immigrants come into the country to â€Å"steal† jobs and resources to the natural citizens, and profit from their welfare system, but the vast majority of newcomers come with the hope and the intent of building a living and keep themselves with fatigue, contributing to the wealth of their new country all along, whereas they undertake all the sort of jobs the so-called natural citizens dont want to do anymore. There is no â€Å"natural† citizen (especially in the case of Americans): everybody came from somewhere, and all have always moved, and always will. There is no right of  first-class people with precedence over second-class ones; the class is one: the humankind. The fear gets spread professing that the immigrants bring crime with them, but the crime level they raise it is the one caused by the laws that consider them â€Å"illegal† from the beginning, simply because they are considered undesired by an authority that doesnt grant them the right to stand where they have arrived with great difficulties and fatigue: instead of pursuing the duty of integration the states fill up their jails with whom escaped the toils of the rejections relegating these people to the fringe of society, where the crime is a means to survive, and the worst tendencies find the worst companies. Anti-immigration laws create illegality. Nearly every emigrant flees from backgrounds of intense poverty, maladies, scarcity, violence, persecutions, hopelessness and wars (or they are simply trying to achieve a better life), and trying to stem with force an inevitable social process, byproduct of that same globalization system promoted by who opposes to fluxes of migrants, can just produce a climate of terrorism. In the meantime, the dread and the hate toward the foreign and the diverse, and the battle of the poor against the poor(er), keep a population distracted from the real causes and persons responsible for its penalties. Beware of a society where goods and financial capitals have more freedom of the people themselves.

Aspects And Subcultures Of Digital Culture Media Essay

Aspects And Subcultures Of Digital Culture Media Essay Today digital trends are increasingly connected with the world of culture and arts, involving different aspects of culture, media and information technologies, and influencing new forms of communication. This course paper will review 3 fundamental aspects and particular subcultures of the digital culture. The term digital culture includes 3 main aspects digital culture in videogames, in music and in the Internet. It also includes the vast array of subcultures that have grown up in the last years around these aspects. These new trends have deeply modified all of our day to day activities. In the Digital culture: pragmatic and philosophical challenges Marcelo Dascal speaks about the changes that are transforming the nature of international communication and are modifying the way in which we carry out research, engage in study, keep our accounts, plan our travel, and so on. This article depicts the changes in todays digital culture and that is why it is the article this course paper st arts with. The relevance of the issue is explained by the pace of technological evolution which is much more rapid than the cultural one. No one controls the direction that technological development is taking, it is directing us (Dascal, 2006) This phenomenon of the digital culture influences all the spheres of our life. Today people cannot imagine their lives without digital culture. In the work Youth culture, music, and cell phone branding in China (2005), Jing Wang admits that nowadays music, Internet and video games are all connected with each other. The article examines the place of music in an emerging youth culture. As for the games culture, this course paper will refer to Live in your world, play in ours (by Sheila Murphy and What is video game culture? Cultural studies and game studies by Adrienne Shaw. Besides, the course paper also relies on the work by J.A. McArthur A geek meaning of style (2008) that considers the culture today should be understood as an open and dynamic process that is based on interactive communication. It changes every minute. This means that digital culture is a living system that always changes. That is why it is interesting to discuss the so-called geek subcultures. The present research is a brief review of the articles and an attempt to define how the digital culture and subcultures are reflected in academic studies. This paper summarizes various aspects of digital culture in two steps. It defines three key aspects of the digital culture and demonstrates three main subcultures of digital culture. Aspects of digital culture In the study of digital culture one thing can be pointed out is the sociological aspect. Digital culture is considered to be a socio-cultural phenomenon. There are three main aspects in digital culture. These are video games, music, and the Internet. Video games It is possible to say that computer and man communicate. To the question How will man and computer work together? there is an answer: à ¢Ã¢â€š ¬Ã‚ ¦through speech. (Dascal, 2006) Today there is a tendency for the newspaper articles to point out that video gamers are not necessarily who we think they are. As one article asserts, the stereotype of the gamer as a glaze, incoherent teenage boy is wrong (Shaw, A. 2010) What is video game culture? Cultural studies and game studies, p407). In the culture the gamer identity is defined by technical proficiency, geek cultural capital and maleness. While the games that they play make up a wide range of genres there is little diversity among the gamers themselves. According to the data, released by the Interactive Digital Software Association (IDSA), 62% of PC gamers are male and 60% of those gamers are under 36 years old (Murphy, 2004). Dovey and Kennedy (2006) define video games culture by the way of the major discourses used by members of th e video game development industry. Games culture isà ¢Ã¢â€š ¬Ã‚ ¦a critical site, where discourses around technology, technological innovation, and technological competence converge with dominant conceptions of gender and race (cited in Shaw, 2010, p405) 1.2. Music Music is definitely an aspect of digital culture J. Wang claims according to a BRANDchild study nearly 50% of wired urban teenagers frequently download music from the Internet.(2005, p 187) Basing on this statistic data, no doubt it is important for the youth. We can even say that it has become a new way of communication communication through music. Today people all over the world buy music from iTunes and it is a major part of digital culture that is growing form year to year. The changes happen in music sphere extremely fast and the reason for that is the computerization of the modern world. Almost everybody has a computer and an Internet access, and therefore has unlimited (free or paid) access to music. Such an access is very convenient although uncontrolled. Besides, music has become mobile with the wide spread of portable phones and other gadgets. Mobile music is said to be the panacea that cuts across cultural borders, able to attract global cool youth. (Wang, 2005, p 188) Actually, the world youth prefer music, which is well-known in many countries, therefore music becomes international, no matter what language it uses. Gadgets are developing very rapidly, new mobile means and new opportunities for listening to music arrive. Music has become a field in which tastes and preferences have become more eclectic than ever before (McArthur, 2008) Transnational marketers consider music as the fastest way into the mind and soul of todays youths (Wang, 2005) It rarely needs to be argued that music is the global language of the Now Generation. Internet Of course, it goes without saying that Internet has changed the world we used to know. Today it is one of the main parts in digital culture. Such a global phenomenon as Internet culture has appeared thanks to development of the net and has become a social event in human history. The Internet today is not only huge quantity of computers, but also the improbable quantity of the people, for which network is an essentially new way of dialogue almost not having of analogues in the material world. (Silver, 2004, p 57) The Internet gave everybody a chance of self-realization in this vast space: digital youth subcultures can not be centered round musical preference. (McArthur, 2008) The Internet may be a new resource for the affiliation and expression of sub-cultural identity. It may serve as a place for sub-cultural development. Moreover, it is a place where some subcultures (such as hackers) are born. The use of the Internet as a resource for subcultures suggests that subcultures today are able to affiliate across location and time constraints. It is no doubt effective across time and space.(McArthur, 2008) Subcultures Gamers Video games have produced a variety of subcultures. Some authors look at games as a social practice. For example, T. Taylor (2006) describes an outline gaming culture as a social practice and a shared identity created in the game space. (cited in Shaw, 2010). In the gamers culture, subcultures are marked by their look, specific linguistic jargon, and a sense of solidarity. Gamers often wear clothing that reference specific games, comics, television shows, or movies that are not widely known outside of a small following (Shaw, 2010) One of the biggest subculture of video gamers in the world is the World of Warcraft Community. As Hackeleman (2011) claims: As game developers have strived to create engaging environments and immersive stories for players to experience, independent machine producers have taken an unofficial and sometimes controversial role by expanding the game universe from a different perspective: tinkering with the game engine itself. The demand for this type of user generated content has risen as the addictive qualities of games like World of Warcraft have stimulated the creation of vast social networks and thriving online communities that provide gamers with the ability to stay connected while outside the virtual space. (2011, p 2) To understand the size of the community one can look at its Facebook group (http://www.facebook.com/warcraft) where 1,430,549 people (assessed on April 26 2011) claimed their affiliation with the game by following the games group page. According to the official website, more than 11 mln people play World of Warcraft around the world (http://www.worldofwarcraft.com) That is a size of a big city and if we bear in mind that they meet offline, buy different objects form each other and have their own language, they are a real culture, which is only one example of the video game culture. Many other communities of video gamers (such as Second Life, Sims Online, Grand Thief Auto Online) have their own subcultures which include almost 300 mln people playing online (based on estimate provided in Yahoo Answers). In different countries people have different attitudes to this. According to my observations, in Russia most of these players are thought to be computer geeks because they are different non-gamers and communicate with other gamers much easier. But when looking at the worlds most advanced video game culture South Korea à ¢Ã¢â€š ¬Ã‚ ¦ it is stressed that Koreans are very different from Americans because they treat pro-gamers as heroes, unlike U.S. sports culture that values real athletes. (Shaw, 2010) Music fans The next digital subculture which is considered is connected with the aspect of music. Studies of youth subcultures during the past 30 years have typically coincided with studies of popular music preferences. (Bennet, 1999, cited in McArthur, 2008. p. 58) There are many different music genres, which vary respectively to the style of music. For example, there are widely known rappers and rockers, but in modern world we commonly associate them more with their look and outfit, than the music genre. Those features, which show belonging to certain music style, allow to identify the typical representatives of different music subcultures. That means that there is not only music it is backed up with the different types of culture. One of the most influential musical subcultures existing nowadays is punk. From the Wangs point of view there are 2 types of punk-lovers: originals and wannabes. First group focuses generally on the punk music itself, while the other is more concerned about the fa shion code, and punk music is simply part of their lifestyle. This process went further so much that it has become common to treat punk as a sociological rather than a musical phenomenon from start. Punk is often considered as implementation of youths rebellious moods, but often their interest in punk culture symbolizes the search of band that will help them [students] say I am unique without making them look weird or socially unacceptable. According to Jing Wang, there is a so-called punk syndrome, which refers to the mentality, culture, lifestyle of punk-lovers. The typical representatives of this subculture are angry young high school kids, and the music is their way to show disobedience or the way to cope with the pressure they receive at school. In his article Jing Wang talks about several high school kids, who managed to pull through their entrance exams with the help of punk music. The anger of music, played with drums, bass guitars and songs performed in the aggressive or even shouting ways affects enormously peoples emotions. Online communities An online culture has developed as online social relationships have deepened and matured (Silver, 2004) The net is an accessible and user-friendly area in which subcultures can form, meet, and interact both in online and offline mode. Different groups of users appeared: anime geeks, hackers, flooders and etc. The Internet provides an opportunity for would-be members of cultural groups to seek out people who have similar thoughts to them. As Parker (1989) claimed computers have become a part of the genesis of a new crime from that has added computer programmers, computer operators, and electronic engineers to the traditional categories of criminals. (cited Turgeman-Goldschmidt, 2005). Hacking is a widespread international phenomenon, and hackers actions occasionally reach the media headlines. They are one of the most interesting subcultures that appeared on the Internet. According to Turgeman-Goldschmidt (2005, p 8) the hacker community is clearly male dominated and hackers are typically young adults. Moreover most hackers have no previous criminal record, are White and nonviolent, and come from middle- to upper-class backgrounds. The subculture can be divided in several communities of different type hackers. First ones hack the computer system to achieve fame jokers. Not likely to cause serious harm to the system, and express themselves making various humorous captions, viruses with different visual and sound effects (music, shaking or turning the screen, drawing all sorts of images, etc.) Next community type is professional crackers they carry out hacking a computer system to steal or substitute information stored there. They are characterized by systematic and organized action. The last ones are called vandals they carry out hacking a computer system to its destruction: delete data, create viruses or Trojan horses. But no matter what their type of hacker community is according to Taylor (1999, cited in Turgeman-Goldschmidt, 2005) there are six motivators for hackers : feelings of addiction, urge of curiosity, boredom with educational system, enjoyment of feelings of power, peer recognition and political acts. During his research Turgeman-Goldschmidt (2005) gives an explanation to each motivator in the hacker subculture. First of all, he says is the feeling for addiction to anarchy and anarchy is extremely entertaining. Secondly, their curiosity for hackers lies in the desire to learn and know as much as possible. Overall, it is stated that original hackers mostly do it not for revenue, but for the idea of free knowledge. They fight against Microsoft and help Linux in any way they find. They are trying to change the world the way the can, fighting with globalization, starting wars against the multinationals, and just by helping to find bugs in the anti-virus software. The considerable group of hackers regularly organizes hacker conventions. It operates a conference in Las Vegas which is annually visited by several thousand participants from all over the world from the U.S. to Australia. Each year the World Congress takes place in Germany is the of hackers, under the auspices Computer Chaos Club. CCC is a three-day conference on technology, society and the future of mankind. (Coleman, 2008) During these meetings hackers even manage to create their own outlook, own language, and made their own bible. For the hackers à ¢Ã¢â€š ¬Ã‚ ¦ hacking is a new form of entertainment based on the play-like quality that characterizes the use of digital technology and is a new form of social activity. Hacking can be considered a new form of entertainment that could not have existed before the development of an adequate technology. (Turgeman-Goldschmidt, 2005) Today hackers became a wide dangerous subculture. Conclusion Digital culture is a largely modern phenomenon. It should be understood primarily as part of general culture, one of the most important aspects of cultural activity in general. There are many other subcultures in the digital culture, but my research is focused primarily on three most popular ones. These three subcultures demonstrate aspects, which are more or less typical for other subcultures, associated with digital culture. As for my experience, during the research I have found out a lot of new about aspects and subcultures in general to particular differences inside different type of subcultures. In general, it was unexpected to learn that every subculture consists of those who are original and those who are posers. Every subculture does have a group of people that are a part of it only because they adore how people of this subculture look like not even understanding the main idea of it. This can be proved by a subculture I have analyzed in my course paper punks. I did not know that there are so many posers that just like the outlook, not knowing the history, nor understanding the main idea of the subculture. Besides, I have never heard of the attitude towards pro gamers in South Korea. They are thought to be almost national heroes there. The interesting fact is that every year they have a championship, in which anyone can participate. It is as popular as watching the hockey matches in Russia. Special TV channels translate news for gamers and computer geeks, youths and aged watch the championship matches together. In result the winner gets a major gift from the sponsor (which reaches $500,000) and incredible respect. The amount of money for winning the tournament motivates people to play professionally from early childhood. As a result, different kind of gamers all together are a tremendous size subculture in South Korea. In Russia digital subcultures are just getting born because our Internet and technology evolution is several steps back from the United States of America or South Korea. But I am sure that in several years we are going to have our own specific subcultures that would be interesting to analyze. Drawing to the conclusion, it is necessary to remember that this issue is extremely complicated and it worth more research. It is always interesting to analyze people, there communications, and new subcultures that reflect current situation in the country. That is the reason why I plan to keep on my research work in a slightly different way after I finish this course paper to analyze the digital subcultures in Russia and their influence on businesses for the next course paper.

Media Violence Essay -- essays research papers fc

Machine gun fire, explosions, and screams for help are only a few of the sounds that can be heard emanating from a child’s bedroom today, while his parents listen nervously just outside his door. Horrified, these parents shake their heads ruefully, wondering at the power of entertainment available for kids nowadays. Sometimes they even argue whether it is right for their child to have access to this sort of violence: the kind found in most video games, television shows, and movies all over the world. But honestly, does it make a difference in the child’s development as a productive member of society, and if so, can a parent really do anything about it? These are the questions that researchers of the subject hope to answer conclusively In order to understand how media violence has an effect on children, different variables must first be examined. To begin with, children of various ages understand what they are watching very differently. Most of it depends on the length of their attention spans, the way they go about processing their information, the amount of mental effort that they put in, and their own life experiences. These stages are broken up into five parts. The first part is the effects on infants. Infants or children up to 18 months old can â€Å"Pay attention to an operating television set for short periods of time, but the attention demands a great effort and infants are more interested in their own activities.†1 Even when it seems that they are focusing on the television, infants will usually not be able to comprehend what is going on. They take it as a bunch of â€Å"Fragmented displays of light and sound†, which they can only recognize and put together certain pieces and characters. Although there is no evidence yet as to the effect of media violence on infants, there is still evidence that infants may imitate some behavior that they have seen on television. The toddler period begins at roughly two-and-a-half to three years old. It is at this point that they begin to pay more attention to the television when it is on. They also begin to develop a minute capability to take some meaning out of what they watch. They are also more likely to copy what they see on television. Children, who are at preschool age, three to five years old, start watching television with the intent of understanding the content. They are drawn to fast-pacing images, which tend to b... ...t of violent games will grow up to be violent. But just as every cigarette increases the chance that someday you will get lung cancer, every exposure to violence increases the chances that someday a child will behave more violently than they otherwise would.†3   Ã‚  Ã‚  Ã‚  Ã‚   . Bibliography 1)  Ã‚  Ã‚  Ã‚  Ã‚  Wendy L. Josephson, Ph.D. (1995). Television Violence: A Review of the Effects on Children of Different Ages. Retrieved Nov.17, 2004. Media Awareness Network. http://stauffer.queensu.ca/inforef/instruct/tv1.htm 2)  Ã‚  Ã‚  Ã‚  Ã‚  Dr. Michael Craig Miller, (2000). Does Violence In The Media Cause Violent Behavior? Nov.18, 2004. Harvard Mental Health Letter. http://www.health.harvard.edu/medline/Mental/M901c.html 3)  Ã‚  Ã‚  Ã‚  Ã‚  Senator Orrin G. Hatch, (1999). Children, Violence, And The Media. Nov.18, 2004. Senate Judiciary Committee Media Violence Report. http://www.senate.gov/~judiciary/mediavio.htm 4)  Ã‚  Ã‚  Ã‚  Ã‚  Saul Kassin, (2004), Psychology. Retrieved Nov.19, 2004 New Jersey: Pearson Education, Inc. THE EFFECTS OF MEDIA VIOLENCE ON CHILDREN NOVEMBER 23, 2004

Auditor Independence – 2

Introduction Independence is a fundamental to the reliability of auditors’ reports. It is an attitude of mind characterized by integrity and an objective approach to professional works. A professional auditor should work both independent and seen to be so. Nowadays, but, the trend of providing non-audit services to audit clients seem to be sweeping accounting firms all over the world; impacts of independence impairment caused by this trend should not be ignored. The Meaning of Independence The essential feature of an audit is its independence and, if an accountant performs the accountancy work and then checks it himself, this checking cannot be viewed to be an audit because it lacks independence. From ACCA’s Code of Ethics, the definition of Independence is composed of independence of mind and independence in appearance. In general, independence means an auditor’s opinion must be based on an objective without bias and disinterested assessment of whether the financial statements are presented fairly in conformity with generally accepted accounting principles. The Importance of Independence in relation to the provision of assurance The value of audit derives entirely from its independence. Without independence, auditors’ opinions lack impacts and credibility. The relationship between the auditors and audit clients, however, gives a potential threat to the independence. Influencing Auditors’ Reports on Clients’ Financial Position due to Conflicts of Interests: Possibilities of conflicts of interest between firms and clients, where situations such as, connections of an audit firm with associated firms, family and other personal relationships, financial interests in audit client, employment with audit clients, provision of non-audit service to audit clients, may consequently affect auditors. Without the strength of character to withstand such pressure, auditors may be unable to express independent opinions. Preserving Investors Confidence in the Financial Market Public confidence in the capital market relies heavily on the appearance of auditor independence. Auditor independence helps to ensure quality audits and sustain the circulations of investment with the capital market. Investor confidence is eroded if investors and other users of the financial statement information do not perceive that the auditor was independent in both fact and appearance. Giving Constructive Advice Although there is no formal obligation, a good auditor will be anxious to offer his client assistance on improvements in the financial aspects of the business if he can give an unbiased independent opinion, where added value is brought to clients and to the wider business community. Lowering Litigations Sustaining independence enables the auditors to objectively report on True and Fair Value of any information required to be disclosed in financial accounts, of which the chances of successful negligence lawsuit to a level acceptable will be reduced. The Nature of other services provided by the auditors In the classification from APB, non-audit services is composed of any engagement where an audit firm provides professional services to an audited client other than the audit of financial statements, and pursuant to those other roles which legislation or regulation specify can be performed by the auditor of the entity. There are five different natures of non-audit services categorized by activities arising directly from an audit of a company’s financial statements, services required to be provided by the auditor by laws, services provided by auditors because of their familiarity with the client and, as a consequence, their ability to perform them in a timely and cost effective manner, services provided because of the pool of accounting and related financial skills available to accountancy firms, services provided because of the pool of consulting and general business skills available to accountancy firms Critical Discussion of Ethical Code Requirements Independence is part of the accountant’s code of professional conduct. Under APB Ethical Standards the concept of auditor independence shifted in favor of objectivity and neutrality in the reporting of the financial position and the results of operations, rather than loyalty to a particular party. The Ethical Standards allow audit firms to offer consulting services such as internal auditing and information technology but are subject to certain restrictions, and audit firms are required to disclose fees received from auditing and all non-audit services. However, without providing clear distinctions which makes grey area exists, the rules should err on the side of caution. Auditors and their clients are likely to continually test the limits of what is permissible, including by litigating restrictions they oppose. UK’s Combined Code on Corporate Governance only recommends that audit committees develop policies to govern the future provision of non-audit services, but does not require a pre-approval of non-audit services by audit committees. No specific enforcement mechanism ensures that management does not become involved, directly or indirectly, in selecting auditors or determining audit fees and the scope of audit. Ethical code requirements should focus to a greater extent on the issue of to what extent client management may still be able to influence the audit fee and the scope of audit engagement. Explanation of the Current and Emerging Developments In order to increase revenue, recently, accounting firms not only provides auditing services, other services including bookkeeping, financial information systems design, human resources and management functions, valuation, internal audit, tax, legal, investment banking services and expert services unrelated to audit, also provides. There are several reasons leading to the increasing popularity of providing non-audit service, Price Competition Auditing becomes a low-profit activity that clients increasingly search for the lowest prices and the loosest standards. Competitive bidding in auditing created pressure to reduce audit engagement hours. To maintain overall revenues, high profitability of the numerous new consulting and other non-audit services is being offered. Horizontal Integration The rapid growth of business enterprises on a worldwide basis provided large accounting firms with an opportunity to become the preferred providers of a wide range of business services, the revenues from non-audit services for audit clients quickly outpaced the fees from auditing-only services. Audit Effectiveness Providing non-audit services allows accounting firms to perform better audits because they can obtain a better understanding of the client’s systems, which can achieve the cost-effective goal. Criticism and Analysis of Independence Impaired by Provision of Non-audit Services The relative increase in reliance on revenues from non-audit services may have placed increased pressure on auditor independence. The major accounting firms, seems vigorously opposed reforms to eliminate the growing conflicts of interest arising from auditing and consulting for the same client, because of economic bond which the auditor does not want to lose developed between the client and the accounting firm. In order to be more competitive, accounting firms try to reduce audit fees to attractive customers by reducing engagement hours. But this risk-based auditing approach may not detect fraudulent activities. Some auditors shifted their concept of independence to becoming trusted advisors to the client’s management. Although acting independence in certain situations is acceptable, too often an auditor’s efforts to help management resulted in concealing true economic performance. It appeared that some auditors ignored their most immediate responsibility to act on behalf of third-party investors or, at a minimum, to be an objective and neutral interpreter of accounting standards. Many non-audit services evolved from requests by audit clients for additional services that their auditors seemed best suited, as well as from the special skills needed to audit new and complex business transactions. Expanding the scope of the specialists’ activities helped firms attract and retain people with skills that were increasing important to effective auditing. Audit firms’ management consulting practices have expended far beyond the skills required for audit support and the traditional areas related to financial planning and controls. Independence questions can arise when these services are marketed to audit clients. However, it is obvious that major accounting firms keep bearing legal risks by providing non-audit services to audit clients. Even ethical standard regarding to provision of non-audit services has been revised; firms could argue that advanced technology and improved education enabled accounting firms to provide many non-audit services to their current client. Conclusion and Recommendations Independence, both historically and philosophically, is the foundation of accounting profession and upon its maintenance depending on the profession’s strength and its stature. From my viewpoint, it is undeniable that Ethical standards put efforts on monitoring auditor independence; but standing at the point of running the business, accounting firms have woven an increasingly complex web of business and financial relationships with their audit clients. The most common case of independence impairment occurs because an auditor becomes so close to the client as to be unable to function objectively. The actual cause of the independence problems, however, generally was not wanton disregard rules. Instead, internal control problems may have caused many of the breach where the weak internal control system is unable to trace employees’ investments. Despite of regulations, area needs to be addressed to improve the auditor independence is the audit firms’ internal control systems, of which all relationships between each auditor and audit clients should be reviewed from time to time. The nature of the non-audit services providing to audit clients maybe different in different era. It appears that there is more mobility of employees and an increase in dual-career families. In the foreseeable future, keeping prohibition on non-audit services would help medium-sized accounting firms secure additional non-audit work with major clients. On the other hand, the increasingly competitive auditing market and the complexity of international business practices may cause some auditors to reduce their focus on objective and neutral interpretation of accounting standards in favor of becoming a trusted advisor for clients. MMUBS Reference Book Graham W. Cosserat and Neil Rodda (2009) Modern Auditing, 3rd ed. , John Wiley & Sons, Ltd Diane Walters and John Dunn (2001) Student‘s Manual of Auditing: The Guide to UK Auditing Practice, 6th ed. , Thomson Learning M. Shere and S. Turley (1991) Current Issues in Auditing, 2nd ed. , Paul Chapman Publishing Ltd Newspaper Article – Internet Copy Editor (2009) ‘Auditor independence important – CMDA’ The Miadhu News. [Online] 4th November. [Accessed on 4th November 2009] http://www. miadhu. com/2009/11/local-news/auditor-independence-important-cmda/ Journal Article – Internet Copy Franklin Strier (2006) ‘Proposals to Improve the Image of the Public Accounting Profession’ CPA Journal, March 2006 Issue http://www. ysscpa. org/cpajournal/2006/306/essentials/p67. htm C. Richard Baker (2005) ‘The Varying Concept of Auditor Independence: Shifting with the Prevailing Environment’ CPA Journal, August 2005 Issue http://www. nysscpa. org/cpajournal/2005/805/infocus/p22. htm Robert H. Colson (2004) ‘CPA Independenc e, Present and Future’ CPA Journal, April 2004 Issue http://www. nysscpa. org/cpajournal/2004/404/essentials/p80. htm Carolyn L. Lousteau and Mark E. Reid (2003) ‘Internal Control Systems for Auditor Independence’ CPA Journal, January 2003 Issue http://www. nysscpa. rg/cpajournal/2003/0103/features/f013603. htm Deborah L. Lindberg and Frank D. Beck (2004) ‘Before and After Enron: CPA’s Views on Auditor Independence’ CPA Journal, November 2004 Issue http://www. nysscpa. org/cpajournal/2004/1104/essentials/p36. htm Mario Christodoulou (2009) ‘Debate rages on over KPMG’s cut-price Rentokil audit deal’ Accountancy Age, 20 August 2009 http://www. accountacyage. com/accountancyage/news/2248103/debate-rages-kpmg-cut-price Internet Source – Organization NASD Notice to Members 02-19. (2002) Auditor Independence: SEC Review of Auditor Independence Rule. Online] [Accessed on March 2002] http://www. finra. org/web/groups/industr y/@ip/@reg/@notice/documents/notices/p003715. pdf Investor Protection (2003) Strengthening the Commission’s Requirements Regarding Auditor Independence. [Online] [Accessed on 20th January 2003] http://www. consumerfed. org/pdfs/011303auditor. pdf Public Oversight Board (2002) Report and Recommendations: Chapter 5: Auditor Independence [Online] [Accessed on March 2002] http://www. pobauditpanel. org/downloads/chapter5. pdf APB (2009) Consultation Paper on audit firms providing non-audit services to

Essay about recent hate crimes and statistic Essay

Lifeless bodies with slashed throats were found in the mountains of Virginia nearly six years ago. This is quite a disturbing image; the unfortunate result of a hate crime. What exactly is a hate crime? The American Psychological Association defines hate crimes as â€Å"violent acts against people, property, or organizations because of the group to which they belong or identify with† (1). The different groups usually involved include homosexuals, ethnic groups, and religion affiliations. Dr. Jack McDevitt, a criminologist at Northeastern University in Boston, said hate crimes are forms of messages the offender wants to send to members of certain groups letting them know they are unwelcome in that neighborhood, community, school or workplace (APA, 1). According to CNN.com, Darrell David Rice of Columbia, Maryland, was found guilty of committing the 1996 slayings of hikers Julianne Marie Williams and Laura â€Å"Lollie† Winans, who were the girls in the opening disturbing image. Rice is serving an 11-year sentence in federal prison in Petersburg, Virginia, for attempting to abduct and kill a female bicyclist in the same park in 1997. U.S. Attorney General John Ashcroft called the killings of Williams and Winans â€Å"hate crimes† and said Rice could also receive the death penalty, in addition to the present sentence (Frieden, 1). Examples of hate crimes provided by Stephen Wessler’s â€Å"Addressing Hate Crimes: Six Initiatives† include (3):  ·the dragging death of African-American James Byrd, Jr., in Jasper, Texas  ·the deadly attack on Matthew Sheppard, a gay student in Laramie, Wyoming  ·the shooting rampage targeting minority citizens in Chicago  ·the shootings of children at a Jewish community center in Los Angeles  ·the murder of Joseph Santos Ileto, a Filipino-American mail carrier A report done by the Federal Bureau of Investigation (FBI) states that 7,947 hate crime incidents were reported. In 1995, a comparison of states showed that California was at the top of the charts with 1,751 incidents reported, and Florida stood with 164 incidents (2). The total number of hate crimes only decreased by less than a hundred between 1995 and 1999. While these numbers may seem relatively small, the Southern Poverty Law Center has posted more dramatic statistics: every hour someone commits a hate crime, every day eight blacks, three whites, three gays, three Jews and one Latino become hate crime victims, and every week a cross is burned (1). In order to prevent the hate crimes from occurring, different things are being done in order to prevent and deal with the hate crimes. In schools, the Anti-Defamation League websites suggests planning ahead by doing the following (1): 1.Work with your school administration to establish a plan for responding promptly to hate incidents and hate crimes. 2.Educate school staff on how to recognize hate-motivated incidents and hate crimes. 3.Establish procedures for reporting hate-motivated incidents/crimes. 4.Establish school policies which clearly indicate that hate-motivated behavior will not be tolerated. On a wider scale, since the 1980s research on hate crimes has increased, especially from those in the fields of criminology and law enforcement. There focus is primarily on reporting the frequency of the problem and preparing criminal justice responses to it. While many hate motivated crimes go unreported, the number of reported incidents is up. However, with special training, people are prepared to deal with the situations. According to Wessler, the first professionals to respond to the scene of a hate crime are police officers. How they act in the situation will affect  the outcome of the incident. Wessler stated, â€Å"law enforcement agencies have a pivotal role in responding to, investigating, prosecuting, and preventing hate crimes.† Training is given to the police officers in order to carry out their role. Wessler said the training includes how to â€Å"recognize and investigate potential hate crimes, have clear protocols on how to respond to hate violence, and develop innovative programs for preventing the hate crimes.† Along with the professional training of police personnel, laws against hate crimes have been enforced in some states. As of 1999, there are only eleven states that do not have hate crime laws: South Carolina, Hawaii, Wyoming, New York, Kentucky, Rhode Island, New Mexico, Kansas, Arkansas, Georgia and Indiana. The anti-hate laws may not be well known but there are some out there. For example, the Local Law Enforcement Hate Crimes Prevention Act â€Å"provides assistance to state and local law enforcement agencies and amend federal law to streamline the investigation and prosecution of hate crimes.† This bill will change the already existing law, adding crimes against sexual orientation, gender, and disability. This law also allows authority to respond to all crimes covered by the existing law, meaning crimes based on race, color, national origin, and religion (1). The number of hate crimes is slowly being decreased and the number of laws against hate crimes is slowly being increased, but the truth is, they are still out there. It may seem impossible to eliminate all the hate crimes that are occuring, but with more research, training, and handling each situation as they arise more seriously, America is slowly on it’s way to eliminating the problem of hate crimes. Works Cited American Psychological Association. 1998. Anti-Defamation League. 1999. Federal Bureau of Investigation. Uniform Crime Reports. 1995. Frieden, Terry. 10 Apr. 2002. National Gay and Lesbian Task Force. NGLTF Communications Department. 25 Sep. 2002. Southern Poverty Law Center. Wessler, Stephen. Addressing Hate Crimes: Six Initiatives That Are Enhancing the Efforts of Criminal Justice Practitioners. Feb. 2000.

Be True to Yourself Essay

William Shakespeare, perhaps the most extraordinary writer who ever lived, includes some magnificent philosophical truths in his work. Brilliantly constructed, his world-renowned play, Hamlet, demonstrates his excellence. When reading it, I felt privileged to read such beautifully written language, and choosing my favorite quote was difficult. In the beginning of the play, Laertes prepares to go to France. Naturally, his father Polonius gives him some special words of advice before he leaves, â€Å"[t]his above all: to thine own self be true, / And it must follow, as night the day/ Thou canst not then be false to any man† (I.ii.84-86). If Laertes is honest with himself his father believes he won’t misrepresent himself to others, and he will be a true gentleman. Not only is this quote pleasurable reading, it is entirely truthful. Lying and cheating are two violations of this truth that I’ve witnessed frequently. For example, English has always been one of my weaker subjects because I’m not a very efficient reader. Even so, I study hard for my tests and often get a decent result. However, several others, whose English skills are also relatively weak, choose to cheat, there by obtaining a grade equal to or higher than my own. I could easily do this as well—leaving more time to sleep and devote to soccer—but not while being true to myself. After studying intently for a test and getting the result I deserve, I’m completely satisfied, with the grade and myself. This is what’s important according to Shakespeare: to be able to look into the mirror and be proud of the face looking back.

DAIMLER CHRYSLER Essay Example | Topics and Well Written Essays - 2000 words

DAIMLER CHRYSLER - Essay Example The differences between Daimler and Chrysler provided the two companies a good opportunity for merger in order to streamline their operations. Daimler-Benz had specialized in production of luxury cars for sale in the upper market segments. The company had invested heavily in research and development and had long term technological experience that positioned it well in the industry above its competitors. According to Maielli (2005, p. 251), Daimler practiced mass production and focused on strengthening its technology to achieve a higher level of creativity. Although the company had an international market for its car models, it focused on a particular market segment hence the produced quantity did not enable the company to realize economies of scale. As a result of specialization in production of luxury cars the company was not able to utilize its technological capacity fully. Furthermore, the company had a lot of bureaucracy in its management that slowed down decision making processe s hence limiting the company’s potential for expansion (Slack, Stuart & Robert, 2007, p. 164). Daimler had a capacity of producing one million units of its products while Chrysler had a capacity of three million units. ... 316). The company had flexible work and time management that enabled employees to work even during the weekend and overtime in order to increase output. The company introduced a performance based rewarding system that recognized each individuals input in the company in order to motivate the workers. In addition, the company advocated teamwork with stakeholders in order to streamline their operations. For example, the company collaborated with its suppliers in order to reach the international market efficiently. Chrysler was less bureaucratic in nature (Kohler, 2005, p.314). Individual workers were allowed to make decisions on their own without having to consult senior managers. This managerial flexibility nurtured creativity in the company and simplified decision making process. The company engaged in developing new product designs for different market niches. The efficient and flexible management of Chrysler company enabled the company to come up with new car designs hence increased its market share (Maielli, 2005, p.258). The company had not focused much on research and innovations although it was producing different varieties of car models for various market segments. This created a potential risk of losing creativity and becoming technologically obsolete (Slack, Stuart & Robert, 2007, p. 197). The company lacked good base for foreign market since it focused on production for the domestic market, especially North America. However, the company enjoyed economies of scale due to large scale production for local market. The company had efficient manufacturing process that Maielli (2005, p. 251) describes as lean production. 2. What were the main differences between the Mercedes and Chrysler production processes and how did

Marketing Essay Example | Topics and Well Written Essays - 2000 words - 19

Marketing - Essay Example A brand requires a unique name for its identification that is so very important to chalk out before it turns from a product (or service) into one of a brand. Thus this brand name need not only be unique, it also requires that the name is also what it must convey to the people in mind, how it is meeting their expectations and whether this name has a positive (aspirational) association with the product in the long run or one that takes the end customer away from it, one that can be remarked as being dissociative to say the least. Further, the message which should be used in advertising must be unique as well as fresh so that the consumers are made sure about the quality and the value for which a product is really a known name in the present times. There needs to be a clear and distinct brand positioning statement in order to meet the objectives that are desired by the company in the wake of its new marketing strategy. Strategic positioning research is conducted to determine who the cus tomers of your product/service are and what should be told about the product or service to get them to buy from you. Finding the right target and message to build your marketing plan can be crucial in the success of your product. Similarly, tactical positioning research looks at finding the short term measures which would be suited to the relevant target audiences. We can say that positioning concentrates on getting value to the buyers as concerns to the product. In recent times, positioning has fallen down as becoming a mere document that plays a game with the customers and asks them to fall into the trap of buying the product solely. It is said that the best positioning relies only on how the product will be able to solve the specialized customer queries, concerns and problems. Thus the end result of positioning is one which could be easily observed through a product being

Global Economic Integration Brazil Essay Example | Topics and Well Written Essays - 500 words

Global Economic Integration Brazil - Essay Example Many factors have driven up the integration and globalization of the states. Some of the basic factors were; (i) development in the technology of communication and techniques of transportations which in turn reduced the cost of transporting goods and services, (ii) the mind set of the society has changed generally to take advantage in utilizing services of the growing economic integration and globalization, (iii) the policies of the state have considerably influenced the nature and pace of economic integration. Global Economic Integration of Brazil The trade policy in Brazil in the late 20th century is a debated question; whether the importance was given to regional trade arrangements or international trade and economic integration. However, as Manzetti points out, there had been attempts made in the Latin American region for integration of trade since late 1950s; and thus a new phase for Argentine-Brazilian economic integration was created. The most important trade initiative of the present was a regional trade initiative in the Common Market of South (Mercosul). Brazil gives reasonable importance to economic development in the country. But the social conditions of the state pull back from getting into the track.

Animal Cruelty Essay Example | Topics and Well Written Essays - 1750 words

Animal Cruelty - Essay Example This paper will examine the topic of animal cruelty in details by discussing various emerging issues and themes arising from the topic. Animal brutality investigations and trials have become regular dealings that interest extensive responsiveness. They cause massive emotion and attention, yet they can be difficult to follow. While certain people may see these cases as unimportant, actions against offenders of these crimes are being prosecuted like any other criminals. Animal cruelty is a crime as serious as any other cruelty crimes. Animal cruelty does not involve just beating up an animal. It also involves denying an animal food, water, basic medical care and shelter. Moreover, many animals are also protected by the law (Arluk 183). The neglect of animal can be classified into two sections. They are simple and gross neglect. Simple neglect involves depriving an animal of basic needs. It is normally not viewed as a crime and is usually resolved by intervention by animal control and care by educating the people on proper animal care. Gross neglect involves willful cruelty and malice towards an animal. Willful neglect is prosecutable by law as it is considered a serious crime. Avoidance of pointless animal abuse has been fundamental in laws in Western people for eras (Arluk 186). Governments and metropolises have reacted to the wellbeing of citizens by increasing the punishments for acts of brutality and providing better means for the investigation and trial of these offenses. The animal welfare states that animals can be used for food, clothing and research as long as this is done in a humane way. An example is the slaughter f cows or goats for domestic or commercial purposes. Animal should not be subjected to any kind of suffering. Animal rights activists disagree with this. They argue that many people may misinterpret the word humane and they rule pout the idea of animals being viewed as commodities.

Project Management Capstone - Schedule, Budget, and Controls Assignment

Project Management Capstone - Schedule, Budget, and Controls - Assignment Example A budget calendar is a form of plan that is used to enhance timely and comprehensive implementation of the numerous actions of the budget. Formulation of a schedule for the procedures and steps that will be followed in each phase of the process of developing the budget is planned for in the budget calendar (Spofford & Savov, 1999). In addition, the participants of budget development, as well as, their duties are defined in the budget calendar. The budget calendar also keeps the actions that are required by law on track (Spofford & Savov, 1999). It is in the budget calendar that decisions of goals based on the organization’s long term vision and company needs are made. Also, decision on the long term goals, based on revenue allocation and evaluation will be made using the budget calendar. Analysis and review of the budget, adoption of the budget, as well as execution of the budget are carried out through the budget calendar (Spofford & Savov, 1999). Secondly, a revenue forecasting model can be used as a tool for schedule and budget development. This will involve cost and investment estimations, applicable discount rate to account for risk and revenue forecasts, which should be made so as to determine the potential value of new products (McIntyre, 2013). Using the revenue forecasting model, the current market share can be obtained by ensuring that company’s customer base is multiplied by total penetration, multiplied by the share of penetration of the product, multiplied by the unit price of the product, multiplied by the number of units that will is sold per the year (McIntyre, 2013). Given that performance budgeting is the most ideal type budgeting and scheduling for this project, which focuses on actual or projected results, budget decisions will be shifted from inputs to outcomes. Analytic tools can also be used to develop both the schedule and the budget because such tools empower those