Tourette Syndrome Essay - 1049 Words

Tourette Syndrome Tourette Syndrome, or TS, affects approximately one hundred thousand Americans of whom you will find in a variety of professions and social settings (7). It is a neurological disease which is characterized by repeated and involuntary body movements and vocal sounds. Before TS was known to be a health problem uncontrollable by the patient, it was seen as nervousness, possession by a spirit, epilepsy or simply as bad habits (5). Today it is known that imbalances in certain brain chemicals are what causes the symptoms of this disease. It is interesting to examine TS and use it as a tool for better understanding (in part) how, in what quantity, and at what level the brain (and the nervous system as a whole) contribute to†¦show more content†¦It was found that drugs which stimulate the production of the brain chemical dopamine can induce tics (7). Some ideas about how this is happening in TS victims suggest that there may be supersensitive receptors to dopamine in specific areas of the brain, and that this area under normal conditions would act like a brake on the movements made on purpose (3). Or, there just may be higher than normal levels of dopamine production and use in the patient. Still other scientists say that dopamine may not be the only chemical involved. They have also found differing levels of a chemical called serotonin in TS patients (where it was high) and unaffected people (where it was lower). Other theories include increase in red-cell choline, imbalance in central nervous system dopamine and acetylcholine, and motor movements originating in the anterior cingulate cortex (1). Locating the genetic basis of the disease can help doctors and scientists better aid in treating those with TS. While there is no medication which relieves every symptom of TS, there is the possibility of improvement if the patient does not have serious side effects to the medications, of which there are a variety (i.e. pimozide, risperidone, clonidine) (8). Researches have found that the drug haloperidol acts on dopamine and in turn calms the patient. Haloperidol works by blocking the receiving areas on receptor cells where dopamine passes on messagesShow MoreRelated Tourette Syndrome Essays1139 Words   |  5 PagesTourette Syndrome Tourette syndrome is an inherited severe neurological disorder usually occurring before the age of eighteen and is associated with a degree of facial and body tics sometimes accompanied by random declarations of phrases or obscenities (2,3). The facial and body tics associated with the disorder can be painful and even embarrassing. Involuntary body movements such as jaw snapping, gyrating, hopping, and obscene gesturing are to name a few (1). Tourette Syndrome was namedRead More Tourette Syndrome Essay612 Words   |  3 Pages Tourette Syndrome is a neurological disorder characterized by tics; involuntary, rapid, sudden movements or vocalizations that occur repeatedly in the same way. Diagnostic criteria include: both multiple motor and one or more vocal tics present at some time, although not necessarily simultaneously, the occurrence of tics many times a day (usually in bouts) nearly everyday or intermittently throughout the span of more than one year; period changes in the num ber, frequently, type and location of theRead MoreEssay on Tourette Syndrome2025 Words   |  9 Pageswhile, but eventually you give in† (Marlene Targ Brill 18). Tourette syndrome can be compared to poison ivy in some aspects. Individuals with Tourette syndrome have been suffering with tics and tantrums for hundreds of years, but today there are treatments that can help control the symptoms of Tourettes, allowing sufferers to live a normal life. The history of Tourette syndrome is very interesting. Hundreds of years ago those with Tourettes were thought of very differently all around the world. Read MoreTaking a look at Tourette Syndrome892 Words   |  4 PagesTourette syndrome (TS) is a disorder of the brain that is observed in people who have involuntary movements or vocalizations called tics. Named after Dr. Georges Gilles de la Tourette who first discovered this disorder, this French neurologist described a noblewoman who exhibited these symptoms in 1885. These tics could range from repetitive movements to inappropriate vocalizations. Early symptoms of Tourette syndrome occur in children at around 3 and 9 years and occur in equal percentages inRead MoreTourette Syndrome Essay761 Words   |  4 PagesSyndromes do not define who a person is. Tourette’s is a syndrome that affects a person’s compulsion control. Dr. Sacks, the neurologist who wrote â€Å"A Surgeon’s Life† has an interest in the disorder, and befriended a surgeon with Tourettes. Tourette Syndrome is a part of a person, but Dr. Bennet shows that it is not who the person is. Those affected by Tourette Syndrome are most commonly categorized as having compulsions, or a lack of control over certain words and phrases. They act as â€Å"one...drivenRead MoreEssay about Tourette Syndrome3755 Words   |  16 PagesTourette Syndrome Works Cited Not Included Tourette Syndrome was named for George Gilles de la Tourette, who first discovered the syndrome in 1885. Today there is still a mystery surrounding the disorder, it?s causes and it?s cures. But one of the biggest mysteries is an associated behavior called coprolalia. This symptom is the uncontrolled swearing or socially unacceptable utterances that some with Tourettes experience. Although despite the media?s fascination, Tourette syndrome is notRead MoreExploring the Disorder, Tourette Syndrome Essay674 Words   |  3 PagesTourette syndrome is a neurological disorder first described by a French physician named Georges Gilles de la Tourette, in 1885. Tourette syndrome (TS) consists of varies abrupt, rapid, involuntary, and repeated movements or vocal sounds, known as tics. â€Å"Until 1970, TS was frequently misdiagnosed as schizophrenia, obsessive-compulsive disorder, epilepsy, or nervous habits,† concluding that this mental disorder is extremely rare and has similar ch aracteristics as other mental disorders (Kahn and FawcettRead MoreEssay on Ticcing Away: Tourette Syndrome3162 Words   |  13 Pagesnbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;nbsp;â€Å"Tourette Kids† Sometimes we are happy Sometimes we are sad Sometimes we get teased Sometimes we get mad Although we seem different When tics appear each day Remember this disease chose us And no the other way So if we jerk, or yell, or swear Please try not to forget It isn’t us doing it But a disease called Tourette ----Jason Valencia---- Touretter 1986, 10 years old Living with Tourette syndrome gives a deeper insight to the highly misunderstoodRead MoreGilles De La Tourette Syndrome2189 Words   |  9 PagesAbstract: Tourette syndrome is a neuropsychiatric condition characterized by both motor and phonic tics over a period of at least one year with the onset in childhood or adolescence. Apart from the tics, most of the patients with Tourette syndrome have associated neuropsychiatric comorbidities consisting of attention deficit hyperactivity disorder, obsessive compulsive disorder, rage attacks, sleep issues, depression, and migraine. Patients may also have physical complications directly from violentRead MoreWhat makes me tic?: An investigation into the possible causes of Tourette syndrome and its2400 Words   |  10 PagesWhat makes me tic?: An investigation into the possible causes of Tourette syndrome and its symptoms Gilles de la Tourette Syndrome, commonly known as â€Å"Tourette syndrome,† â€Å"Tourette’s,† or simply â€Å"TS,† is a chronic neuropsychiatric disorder producing sudden, repetitive movements and sounds, known as â€Å"tics,† which are beyond an individual’s control. The condition is named after French physician Georges Gilles de la Tourette, who first published an account of its symptoms in the 1880s (Felling Singer

Free The Captivity And Restoration Of Mrs. Mary...

Democracy from nonexistence to infancy The premise of democracy in that â€Å"all men are created equal† is shown from the nonexistence to it’s infancy in the writings of the two authors referenced here; Mary Rowlandson in her A Narrative in the Captivity and Restoration of Mrs. Mary Rowlandson, and Thomas Jefferson in The Autobiography of Thomas Jefferson. These writings show the beliefs, passions, and thoughts of the time in regards to the age of democracy in our nation through the use of imagery, tone, diction, and characters. The nonexistence of democracy in our nation was very evident in the beginning of the colonies with the rule being that of Britain, and the traditions and acceptance of the colonist to follow and practice those. This is evidence in writings of Mary Rowlandson and her portrayal of the Native Americans through her captivity, and through the help the colonist continued to receive from the Native Americans, however, the lack of respect the colonist had for the Native Americans, their cul ture and their beliefs. We begin with Rowlandson’s, A Narrative in the Captivity and Restoration of Mrs. Mary Rowlandson, where her use of diction immediate grabs our attention regarding the stigma surrounding the Native Americans and that although they were men they were considered lessor beings that were without redemption. The young nation at large felt that Native American’s were lessor and it is shown through the use of diction in Rowlandson’s writings. In the followingShow MoreRelatedEssay on Early American History and Traditions of Excellence2607 Words   |  11 Pagesalleviate the massive debt Great Britain encountered after the Seven Years War, the King, King George III, taxed the colonists. This angered the colonists, as they did not have any representation in the British parliament. America declared themselves free in the Declaration of Independence in 1776 and the Revolutionary War officially broke out in 1779. The war lasted until 1784 when George Washington led his troop s to victory at the Battle of Yorktown. Upon entering the world as a young country, AmericaRead MoreBrief Survey of American Literature3339 Words   |  14 Pages1729), Preparatory Meditations (1682-1725, pub. 1939, 1960) - Mary Rowlandson (1636-1711), A Narrative of the Captivity and Restoration of Mrs. Mary Rowlandson (1682) American Literature 1700-1820 From Colonies to Nation Jonathan Edwards (1703-1758), whose passionate sermons helped revive religious fervor during the â€Å"Great Awakening†Ã¯ ¼Ë†Ã¥ ¤ §Ã¨ §â€°Ã©â€ â€™Ã¨ ¿ Ã¥Å  ¨, 1730s-1740s) Benjamin Franklin (1706-1790) Thomas Paine (1737-1809) Thomas Jefferson (1743-1826) Olaudah Equiano (1745?-1797) Philip Freneau (1752-1832)

Accounting For Infrastructure and Consistencyâ€Myassignmenthelp.Com

Question: Discuss About the Accounting for Infrastructure and Consistency of Cost Benefit Analysis in the Assessment of Major Project? Answer: Introducation Accounting is one of the most important subjects in the world. Without accounting knowledge, the economy can easily tremble. Imagine a multinational company that has no accountant at all. This implies that financial accountability will not exist in the company. By definition, an accountant refers to an individual who performs accounting roles such as audits or the analysis if financial statements, and keeps and inspects financial records of individual people or businesses and also makes financial tax reports (Investopedia, n.d.). Accountants are, therefore, considered as an important part of the society. The profession plays a significant role in the economy of any state. As professionals, accountants are to act in a way that promotes the interest of the public as noted by Kaidonis (2008). There is a particular reference regarding the accounting profession to the CLERP Act 1999 and the ASIC Act 2001 (Kaidonis, 2008). In serving the public, the accounting professionals are expected to follow the objectives of the nation in supporting capital markets while, at the same time, help the society. Much has been said about the role of accounting and the requirements for one to be certified as an accountant. This project gives insight into what it means to be a professional accountant. There has been a rapid growth in infrastructure in Australia, but the question is, how are these projects appraised? Are the appraisals transparent enough to ensure proper use of the public funds? To answer these questions, one needs to have a better understanding and knowledge of accounting. Cost-benefit analysis is a method that is used to appraise projects in a bid to ensure that there accountability in the corporate and national financial expenditures. Honesty and transparency are the virtues that guide professional accountants in carrying out their roles. The project explores how the transparency and consistency can be used enhanced in the cost-benefit analysis appraisals. Background and Problem Definition Infrastructure developments play an important role in uplifting the livelihood of the Australian. The agency which deals with auditing of projects has established guidelines on how assessment is done. There are, however, some loopholes in the appraisals of these projects. According to Auerbach et al. (2014), there is a need to enhance the appraisals and selections of projects and how cost-benefit analysis is performed. The quality of life of the Australians as well as the productivity and sustainability are at stake if effective cost-benefit analysis of infrastructure projects is not enhanced (Davies, 2016). This calls for major reforms to be made in the selection process by acknowledging transparency and fairness as noted by Haimes (2015). The strategies to foster transparency are aimed at ensuring sustainable infrastructure projects throughout Australia. Justification for Relevance of Issue/Problem Accounting Transparency is one of the core pillars of the accounting profession. Cost-benefit analysis is one of the techniques used by accounting professionals to appraise projects. Infrastructure is a core pillar for economic development (Laurence et al. 2015). Without transparency in project appraisal, there will always be possibilities of people to misappropriate funds and interfere with infrastructure development. As per the accounting code of conduct, transparency is a mandatory when carrying out any task (Ravesz, 2016). Despite of the importance of transparency in resource allocations, the current professionals and government agencies do not incorporate transparency in their operations. This necessitates the need to conduct a study on how transparency can be enhanced in cost-benefit analysis of infrastructure projects. The study will provide guidelines on the best practices for enhancing transparency which is relevant to the accounting professionals and the entire society. Aim The aim of the study is to conduct a review and come up with the best strategies that can be used to enhance efficiency and transparency in project appraisals in a bid to escalate infrastructure developments in Australia. Objectives To improve transparency and consistency in the appraisals of infrastructure projects through the cost-benefit analysis technique. Research Question The project seeks to address the following research question: What are the means and strategies that can be used to enhance consistency and transparency of CBA in a bid to improve appraisals and selection of infrastructure projects? Literature Review The issue of infrastructural projects appraisal in Australia has drawn the attention of many researchers. There are various studies that have explored the importance of project appraisal using various methods. Cost-benefit analysis, as a method of project appraisals, is one of the most important methods. To capture the necessary information on the study, the literature was conducted on the following topics. The Cost Benefit Analysis Method Cost Benefit Analysis (CBA) is a standard technique applied in the assessment of public investment. The technique is used in the planning, support of decisions, evaluation of programs and proposals, and for other aims in various organizations. Brzozowska (2007) did an in-depth analysis of the technique and how it is used in investment decision-making. According to Brzozowska (2007), the Cost Benefit Analysis technique helps in decision-making concerning costs of projects and choosing the right project or business idea undertaken by investors. When using CBA method, an individual intends to select the optimal alternative that would result in the greater good. With the scarcity of funds and the presence of many social needs, such solutions are very crucial. These situations necessitate the need for selecting the most important or effective project. When properly done, CBA enables financial analysts and policy makers to determine the potential Pareto improvements and establish the differences between profits and losses (Brzozowska, 2007). The Cost Benefit Analysis technique ensures that the public sector and other sectors are capable of allocating the limited resources effectively to accomplish various projects being undertaken. Cost Benefit Analysis is used to estimate the totals up the equivalent value of money of the projects benefits and the project costs to the community in order to determine whether they are worth investing in (Brzozowska, 2007). This implies that it is a necessity to measure the projects benefits and costs in terms of their equivalent money value in a given time. According to the CBA technique, a project is to be undertaken only if the benefits are expected to be higher than the expenditures. With the knowledge and understanding of what the CBA entails, it is imperative to look at transparency and consist ency in cost-benefit analysis. The Australian Government Project Assessment Framework The Australian has long been using an appraisal criterion for its infrastructural projects which does not take into account transparency in the process. There is a body in Australia called the Infrastructure Australia which is responsible for managing the infrastructure developments in the nation. Its main role is to provide advice to all government levels and investors in the infrastructure industry (Infrastructure Australia, 2016). The IA's framework of assessment is structured in a way to identify a problem and to ensure project development and delivery (Infrastructure Australia, 2016). The IAs assessment framework comprises of five stages. As stated by the Infrastructure Australia (2016), the framework was developed on the basis of development project activities grouping in line with the various stages that various territories and states use. The role of IA in the assessment is to advise and support the various proposals put forward by different proponents through the initiative and project development process with a bid to select the best business case that takes into account the balanced economic, social and environmental perspectives (Infrastructure Australia, 2016). The first stage is goal definition and identification followed by initiative identification. The third stage is the assessment of options which is followed by business case assessment. The last stage is "benefits realization" (Infrastructure Australia, 2016). Using the CBA technique, the IA analyses the suitability of the project based on the financial outcome that the project will have. However, the agency does not put any focus on transparency in the assessment process. Trends in Cost-Benefit Analysis of Infrastructural Development Dahl, PTV, Meunier, LVMT Quinet (2015) conducted a study to determine the current and past trends in the cost-benefit assessment of projects in Germany and France. According to Dahl et al. (2015), the guidelines were mainly based on classical analysis whose main focus was time and cost reduction. The value was then multiplied by some predetermined coefficients to account for environmental costs and effects such as air pollution, noise, and carbon dioxide emissions (Dahl et al. 2015). There is no focus on transparency whatsoever. All the emphasis is put on cost reduction and environmental impact assessment (Jones, Moura Domingos, 2014). How can one be sure that the figures presented are correct? That is the question that I can ask because a lot of funds have been misappropriated in Australia without realising the actual objectives of the various infrastructure projects in the nation. Transparency and Consistency of Cost-Benefit-Analysis Transparency and consistency in appraising infrastructural projects have been an issue in the Australian government. Transparency in the execution of a budget, honesty in the procurement of resources and other things, as well as the efficiency in the management of funds are very critical in making investments stable and predictable and in ensuring that rent seeking opportunities are reduced. According to IMF (2015), Australian finance ministries are expected put an emphasis on protecting the investment expenditures within the country. They can do this by the appropriation of the total costs of projects at the beginning of every project, protect the budgets from being manipulated to meet the current pressures, and allow debts to be carried over to the future generations (IMF, 2015). IMF (2015) further states that transparency and accountability are needed during project management, evaluation and monitoring for the purpose of strengthening incentives for a timely delivery of projects while adhering to the budget allocated and ensuring that the value for money is realized in using public resources. Even with the importance that IMF puts on transparency in project appraisals, the current system of the Australian Government does not put that into consideration. Douglas and Brooker (2013) conducted a review of the transport project appraisal in NSW Australia. The study revealed that the appraisal has always been centred on Cost Benefit Analysis for over forty years in the Australian government. The approach has remained to date from the 1960s (Douglas Brooker, 2013). The major change that has occurred to date is the inclusion of environmental impact assessment of the infrastructure projects. According to Douglas and Brooker (2013), the appraisals of roads were done on the basis of engineering economy, which emphasized on highway design, speeds and the discounting of present and future values of costs and benefits (p. 3). NSW provided guidelines on assets economic appraisals based on CBA and cost-effectiveness in 1988 (Douglas Brooker, 2013). The NSW Treasury in Australia conducted workshops and published a list of accredited agencies and consultants who were certified to carry put evaluations as a way of promoting good practice (Douglas B rooker, 2016). The Government agencies were urged to conduct economic evaluations (Douglas Brooker, 2016). Most of the infrastructure projects, the Cost Benefit Analysis report incorporated few risk management studies and demand management assessment. Very few project completion reviews were done (Douglas Brooker, 2016). The Gap: The studies conducted on the project appraisals using the CBA technique do not touch on transparency. The main issue that is of concern for most of the CBA appraisals is value for money. In most cases, investors aim at maximizing profits without putting into considerations what the public perceive of certain projects being undertaken. In theory, the private sector, as well as the government sector, is expected to safeguard the interest of the public by ensuring that there is transparency in all the undertakings and a guaranteed value for money. In practice, however, this is not the case; members of the government are always under pressure to follow short-term objectives at the expense of the public interests (Beukers, Bertolini Te Brmmelstroet, 2012). Most of the government officials sign contracts that are driven by self-interests and benefits and not to deliver long-term benefits to the public (Sagalyn, 2012). The costs for future are ignored. In as much as the government is tryin g to develop infrastructures, the main stumbling block is the lack of transparency in the appraisal processes. The Australian government relies heavily on external consultants during the CBA appraisals of infrastructure projects some of whom may have a conflict of interest as noted by Phillips, Ellis Boshier (2010). There is, therefore, need to ensure transparency prevails so that the government and its advisors are exposed to a broad range of other views in making decisions on matters that concern the public interest. The current literature does not provide guidelines on how the transparency can be incorporated in the Cost Benefit Analysis to ensure infrastructure projects are well selected. Methodology To ensure that the topic is tackled correctly, the study involved a review of literature in understanding the gap that exists. This gap formed the basis of the study and was used to formulate the research design. Theoretical Framework The decisions made concerning the topic were informed using the utilitarian approach. According to West (2017), utilitarianism tells us how we can evaluate a range of things which involve choices faced by people in their daily lives. The actions that people take, the laws and policies that govern various practices and the moral codes are of great importance when appraising infrastructure projects in Australia and other parts of the world. The utilitarian theory is a type of consequential theory as it focuses on the consequences that the choices made may have on people and the society (West, 2017). According to this approach, the best option that people should choose is one that maximizes utility, i.e. the best option should be able to produce the largest amount of good (West, 2017). When appraising the infrastructure projects, the consequences that each option may have should closely be evaluated and the best option selected. Infrastructure projects affect the entire public in Austra lia; focussing only on value for money is not enough. Transparency has to be incorporated so that the rest of the public members can have their say on the ongoing projects (Williams Samset, 2010).). Using this theory, various alternatives were evaluated, and the best strategies for enhancing transparency in CBA were selected and discussed in the recommendation section. Research Design The study utilized a mixed approach; it incorporated both qualitative and quantitative approach. It involved a review of the already published literature on project appraisals in Australia and other parts of the world. This gives an insight on weaknesses in addressing the issue of transparency in CBA. Questionnaires were handed over to a selected number of accounting managers for the purpose of finding how much the managers know about the enhancing transparency in CBA and the challenges facing the appraisal of infrastructure projects in Australia. A sample size of 100 was used. The results were then analyzed in pie charts and tables using Microsoft Excel software. The qualitative data, on the other, was analyzed mainly in writings and explanations of the implication. Findings and Analysis (500) Current Practices It was found that the Australian government relies on Australia Infrastructure to do an appraisal of projects. AI uses Cost Benefit Analysis to evaluate the suitability of infrastructure projects. The process is conducted in five stages. The first stage is the goal definition and problem identification. At this stage, problems and opportunities are identified and then assessed on their significance to the national goals and objectives. After identification, the next stage is initiative identification. In this stage, the project proposals are assessed on whether they demonstrate constraint on achieving the intended goals and objectives. The relevant data on addressing the problem is assessed and prioritized. The third stage is option assessment. In this stage, AI develops a number of possible options to address the problem, which includes possible reforms and investment proposals which may entail a reduction of demand, improvement of productivity and increasing supply. The best option is then selected upon justification using evidence obtained from various studies. The next stage is business case assessment. This is where a thorough cost-benefit analysis is carried out. The most common estimates in the CBA are the probabilistic risk-based cost estimates which are used in requesting for financial assistance. A certain financial model has been developed to determine the viability gap and in further exploring the best choices for and impact of the various funding options available. The AI has also been able to put in place a plan for assessing risks in a bid to provide a guarantee that the proposal will be delivered within the proposed budget. The final stage is the benefits realization. In this stage, the project outcome is assessed to determine whether the benefits have been realized. Knowledge of incorporating Transparency in CBA The knowledge of CBA was assessed through interviews with financial managers in various companies. Fifty managers were given questionnaires to fill their views on how best they know the incorporation of transparency of Cost Benefit Analysis. The results were as follows: Figure 1: Knowledge of Enhancing Transparency in CBA of Projects Criteria used to Analyse Projects This particular aspect was aimed at finding out the weights of various criteria used when conducting Cost Benefit Analysis of infrastructure projects. The criteria selected are as follows: Strategic Fit: This criterion assesses the suitability of a project to address the set the intended goals and objectives of a project and its significance Economic: The economic criterion assesses a project based on the economic implication. This mainly involves the identification whether a project is able to meet the financial goals by balancing the expenditures and profits. The best option is one that has delivers more value for money. Environmental Value: Environmental criterion involves the assessment of the environmental impact that a project will have. Under this criterion, a project is expected to be environmentally friendly. Social Value (interest of public): The social value criterion assesses a project on the impact that a project will have to the society. Is it beneficial to the society? How will it transform the society? The project should address the interest of the public. Deliverability: Deliverability assesses the risks that are inherent in delivering a proposed project and the measures that an investor has proposed for mitigation and managing these risks. The results on the weights put on the various criteria are as follows: Figure 2: Percentage Weights on Various CBA criteria Discussion Current Practices Based on a review of literature conducted on the current practices employed in cost-benefit analysis, the Australian Infrastructure is the agency responsible for appraisals of projects. The agency has clear guidelines on how the assessment of projects is done. The focus of infrastructure project appraisal is mainly value for money. Most of the respondents said that more emphasis is put on the profitability of a project. 30% have a slight knowledge on how they can incorporate transparency and they were willing to do so if they are educated on the same. Knowledge of incorporating Transparency in CBA When asked whether it is possible to incorporate transparency into the cost-benefit analysis when appraising infrastructure projects, most 66% of the respondents said it is impossible. According to them, transparency in the process of evaluating projects is an impossible task because, as much as that is what the public wants, the investors and the evaluators fear that the public may interfere with their operations if everything is to be discussed to the public. When asked whether they have any plans for enhancing transparency in the appraisals, the 66% of them said they dont even know the strategies that can be put in place to enhance transparency. Only 4% of the respondents had knowledge and willingness to enhance transparency. When asked whether they practice, they replied that they have been trying, but there are lots of challenges due to different perceptions by the investors and some of the government agencies. They acknowledge that the accounting professionals have a crucial ro le to play in ensuring that transparency prevails in the infrastructure projects appraisals using the cost benefit analysis technique. Criteria used to Analyse Projects After analysing the results on the weights of the criteria used in analysing infrastructure projects, it was shocking to note that most of the social aspect carried the lowest weight at only 8%. The highest weight was put on economic value, at 40%. This implies that the investors emphasize more on profitability at the expense of the interest of the public. Based on this criterion, the investors and the government agencies responsible for appraising projects termed threats from the public as the reason for not exercising transparency in appraising their projects. An environmental assessment was the second, having a weight of 20%. The respondents cited strict environmental regulations as the reason for emphasizing on the environmental impact assessments. Strategic fit criterion had a fair share of 17%. The financial accounting professionals emphasized on the achievement of project goals. Of all the entire criteria, there was nothing to do with an emphasis on public interest. The financ ial accounting professionals who were involved in the cost-benefit analysis of projects did not have any strategies to incorporate transparency. According to them, the realization of profits was more critical and that the public did not have any role to play in assessing projects. Their response is evidenced in a research conducted by Mouter, Annema, and van Wee (2013). Based on the results, it is apparent that there is a need establish strategies to ensure there is transparency when performing a cost-benefit analysis of the infrastructure projects which play a significant role in the economy of the Australian government. Recommendations and Conclusion Resource allocation is a critical aspect of the infrastructure projects. In many times, investors only think of their interests at the expense of the public (Phillips e Costa, 2010). The approach of putting value for money as the biggest priority imposes a dilemma when considering the interests of the public (Cavill, Kahlmeier, Rutter, Racioppi Oja, (2011). The cost benefit analysis should be inclusive, open and transparent as proposed by Phillips e Costa (2010). According to European Investment Bank (2013), resource allocation is not just a technical matter of using the right modelling. There should be trust and fairness within which the modelling is executed (Franks, 2012). Various stakeholders should be engaged in when carrying out the project appraisals as proposed by Mulgan (2010). There is a need to create awareness on the importance of transparency in cost-benefit analysis of infrastructure projects (Forrer, Kee, Newcomer Boyer, 2010). The government should make use of tec hnology to encourage public participation in CBA, such as the use of social media as proposed by Paez, Bishop, and Williamson (2012). Implementing these strategies will, indeed, enhance transparency which will, in turn, improve appraisal and selection of infrastructure appraisal. References Auerbach, D. A., Deisenroth, D. B., McShane, R. R., McCluney, K. E., Poff, N. L. (2014). Beyond the concrete: Accounting for ecosystem services from free-flowing rivers. Ecosystem Services, 10, 1-5. Beukers, E., Bertolini, L., Te Brmmelstroet, M. (2012). Why Cost Benefit Analysis is perceived as a problematic tool for assessment of transport plans: A process perspective. Transportation Research Part A: Policy and Practice, 46(1), 68-78. Brzozowska, K. (2007). Cost-Benefit Analysis in Public Project Appraisal. Engineering Economics, (3 (53)), 78-83. Cavill, N., Kahlmeier, S., Rutter, H., Racioppi, F., Oja, P. (2011). Economic analyses of transport infrastructure and policies including health effects related to cycling and walking: a systematic review. Transport policy, 15(5), 291-304. Dahl, A., PTV, A., Meunier, B. D., LVMT, U., Quinet, E. (2015). New trends in cost-benefit assessment of public investments in France and Germany. Davies, W. (2016). How assumptions influence the results of a cost benefit analysis. In ARRB Conference, 27th, 2016, Melbourne, Victoria, Australia. Douglas, N. J., Brooker, T. (2013, October). A Review of Transport Project Appraisal in NSW Australia. In Australasian Transport Research Forum Proceed (pp. 2-4). European Investment Bank. (2013, March). The Economic Appraisal of Investment Projects at the EIB. Retrieved from https://www.eib.org/attachments/thematic/economic_appraisal_of_investment_projects_en.pdf Forrer, J., Kee, J. E., Newcomer, K. E., Boyer, E. (2010). Publicprivate partnerships and the public accountability question. Public Administration Review, 70(3), 475-484. Franks, D. (2012). Social impact assessment of resource projects. International Mining for Development Centre, 3. Haimes, Y. Y. (2015). Risk modeling, assessment, and management. John Wiley Sons. IMF. (2015). Making Public investment more Efficient. Retrieved from https://www.imf.org/external/np/pp/eng/2015/061115.pdf Infrastructure Australia. (2016). Assessment Framework: Detailed Technical Guidance. Retrieved from https://infrastructureaustralia.gov.au/projects/files/Assessment_Framework_Detailed_Technical_Guidance.pdf Investopedia. (n.d.). Accountant. Retrieved from https://www.investopedia.com/terms/a/accountant.asp Jones, H., Moura, F., Domingos, T. (2014). Transport infrastructure project evaluation using cost-benefit analysis. Procedia-Social and Behavioral Sciences, 111, 400-409. Kaidonis, M. A. (2008). The Accounting Profession: Serving the public interest or capital interest?. Australasian Accounting Business Finance Journal, 2(4), 1. Laurance, W. F., Peletier-Jellema, A., Geenen, B., Koster, H., Verweij, P., Van Dijck, P., ... Van Kuijk, M. (2015). Reducing the global environmental impacts of rapid infrastructure expansion. Current Biology, 25(7), R259-R262. Mouter, N., Annema, J. A., van Wee, B. (2013). Attitudes towards the role of CostBenefit Analysis in the decision-making process for spatial-infrastructure projects: A Dutch case study. Transportation Research Part A: Policy and Practice, 58, 1-14. Mulgan, G. (2010). Measuring social value. Stanford Soc Innov Rev, 8(3), 38-43. Paez, D., Bishop, I. D., Williamson, I. P. (2012). DISCUSS: A methodology to support public participation in cost-benefit analysis. Phillips, L. D., e Costa, C. A. B. (2010). Transparent prioritisation, budgeting and resource allocation with multi-criteria decision analysis and decision conferencing. Annals of Operations Research, 154(1), 51-68. Phillips, P., Ellis, M., Boshier, J. (2010). Infrastructure Investment: Supporting Better Decisions Report. Centre for Advanced Engineering, University of Canterbury. Revesz, R. L. (2016). Cost-Benefit Analysis and the Structure of the Administrative State: The Case of Financial Services Regulation. Sagalyn, L. B. (2012). Public-private engagement: Promise and practice. Planning Ideas That Matter: Livability, Territoriality, Governance, and Reflective Practice, 233. West, R.H. (2017). Utilitarianism Philosophy. Encyclopaedia Britanica. Retrieved from https://www.britannica.com/topic/utilitarianism-philosophy Williams, T., Samset, K. (2010). Issues in front?end decision making on projects. Project Management Journal, 41(2), 38-49.

Relating Saint Leo Core Values to the United Nations Declaration of Human Rights Essay Example

Relating Saint Leo Core Values to the United Nations Declaration of Human Rights Essay Name: Instructor: Course: Date: We will write a custom essay sample on Relating Saint Leo Core Values to the United Nations Declaration of Human Rights specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Relating Saint Leo Core Values to the United Nations Declaration of Human Rights specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Relating Saint Leo Core Values to the United Nations Declaration of Human Rights specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Relating Saint Leo Core Values to the United Nations Declaration of Human Rights Indeed, it is evident that the tenets embedded within the United Nations Declaration of Human Rights emulate the Core values embedded in Saint Leo University. The principles within the United Nations Universal Declaration of Human Rights coincide with the Core Values of Community of Saint Leo University in various ways. This is based on the primal assertion exemplified by the ethics and morals exalted in both institutions regarding the individual and the society. Irrespective of the differences in the objectives of the two institutions based on the stakeholders, it is still clear that both principles and values within the United Nations Declaration of Human Rights and Saint Leo University relate to provide equality, fairness and respect of human dignity within the community and society. In accord with the Prelude of the United Nations Universal Declaration of Human Rights, emphasis is put on the development of aptitudes, character and knowledge by Saint Leo University for the sole purpose of maintaining its excellence. Saint Leo University ensures that it sets a general standard of accomplishment for all students in order to allow them to develop their skills, personalities and understanding and as such, acquire appropriate and effectual acknowledgment nationwide and globally. This relates considerably to the overall overture of the Declaration of Human Rights, which also acts as a general standard of accomplishment for all persons and countries for ensuring the protection of rights and liberties and recognition locally and universally for all peoples through instruction and education. Consequently, with respect to the United Nations Universal Declaration of Human Rights’ principles, Saint Leo University endeavors to promote the development of sociable and cordial learning communities countrywide and worldwide. Furthermore, to fulfill this objective, Saint Leo University attempts to nurture a sense of belonging, interdependence and unity without political, sex, color, language or racial distinctions. As such, Saint Leo University plans to build a communally responsible environment for learning that excludes discrimination that arises from a country’s international status regarding the specific community receiving service from the University. This is in line with the United Nations Universal Declaration of Human Rights, which strives to ensure that every individual receives education and learning irrespective of ideological, physical and terrestrial distinctions. Alternately, Saint Leo University strives to ensure that the exclusive talents and aptitudes innate within an individual receive value or appreciation and reverence. Regarding the United Nations Universal Declaration of Human Rights, the University attempts to promote friendship and lenience, indulgence among various stakeholders of institutions such as groups and students. The objective of this is to ascertain the provision of an abundant scope that will support the liberated trade of thoughts and innovations among persons. This specific statement correlates to the United Nations Universal Declaration of Human Rights, which endorses and fosters the delivery of opinions without intrusion and restriction and the reception and exchange of innovations, ideas and information among individuals through various forms of media irrespective of any boundaries. Furthermore, Saint Leo University strives to promote personal development for all individuals. Based on this value, Saint Leo University urges the development of every individual’s body, soul and mind in order to acquire balanced lives. As such, members within the community must express their obligation towards individual development in order to reinforce the disposition of the community. As such, Saint Leo University ensures that personal development is exalted through education in order to ascertain decent development of the individual personality. This is in accordance with the United Nations Universal Declaration of Human Rights, which ensures that every person within the community possesses communal duties aimed at complete development of personality. Furthermore, the communal duties should make it possible for personal development. Finally, Saint Leo University facilitates communal development on a global scale by ensuring that it provides the require resources. As such, the University nurtures a force of service in order to facilitate the provision of resources that will assist in the development of communities. Saint Leo University ensures that resources are optimized and applied within the community in order to adhere to the goals and mission of the institution. This is in accordance with the United Nations Universal Declaration of Human Rights, which ensures that every person and community are entitled to receive resources in order to ascertain full development of individual personalities and the development of the community as a whole. In conclusion, the principles in the United Nations Universal Declaration of Human Rights and Saint Leo’s Core Values of Community indeed relate to a considerable degree. Both doctrines ensure that peoples and communities live with each other cohesively. Consequently, the doctrines for both institutions stress on the full development of personality among individuals regardless of the distinctions and as such, negate the use and support of discriminative and biased tactics. Restricting such practices based on the principles and the values upheld by both codes propels the objectives of the institutions, which involves the facilitation of equality and fairness in the provision of intrinsic needs for every person in every community nationally and internationally.

Punk Rock and Green Day free essay sample

Green Day is punk Rock Punk rock defined by dictionary. Com is, a type of rock-n-roll, reaching its peak in the late 1 sass and characterized by loud, insistent music and abusive or violent protest lyrics, and whose performers and followers are distinguished by extremes of dress and socially defiant behavior. Personally, the definition that people put to the word punk rock may be a little different than the actual definition, but the original definition still is the backbone of punk rock. A band that stuck out to me as being a punk rock band, even through all the criticism of them being a pop rock band is Green Day. In my eyes they have created their punk ethos through their music. Green Day would perform and be seen with very unorthodox clothes when you think about punk rock. For example, they perform in suits and ties, which was very unorthodox for people to see. We will write a custom essay sample on Punk Rock and Green Day or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It was very unique, and it may not be exactly what the original definition had defined, but they continued the trend of punk rock by being different and not by following what others have already done.That alone, their ability to be risky and try something new, like their outfit, really gives them their punk ethos in my eyes. As well as their unique loathing, they would also wear eyeliner and other accessories that were different for their time, even though it was after the peak punk rock time. Lyrically, being described as a pop rock band means their lyrics dont go against certain social norms, which I strongly disagree with.For example, their song Good Riddance was a risky move that lead them to more success. But during their time, no song similar to that was ever created. The lyrics and the tempo were very different than all past songs. Also, albums like American Idiot in the title alone reject certain social norms. Songs such as Basket Case and Boulevard of Broken Dreams were so unique and were very different than the music being produced by other rock bands.Green Day does not exactly follow some of the ass bands that created the punk rock movement, but Green Day was a different time and yet they still followed some of the ideas that those bands in the ass were formed by. To be fair, the older songs of Green Day were more accepted to be defined as punk rock, but the band is still punk rock and they created a punk ethos by experimenting and being so different from others. Their visual appearance as never seen before, their eyeliner was a very noticeable change from the punk rock era, and their hair was unique as well.Even without their looks, their music is meaningful and rejects the social norm Of their time. Some Of their songs are still to this day unique which is another reason why Green Day is definitely punk rock. One of their famous albums, Doggie, is a perfect example of rejecting the social norm. Their songs, even in the album alone, are different and dont have the same style as other bands. Green Day is definitely a punk rock band, and has created its own punk ethos from their looks and lyrics throughout their time.

Prayer In Schools Essays - Prayer, Christian Prayer, Spirituality

Prayer In Schools Essays - Prayer, Christian Prayer, Spirituality Prayer In Schools Prayer in Public Schools: Should It Be Constitutional The courts have ruled against prayer in school. Many agree with decision; yet many disagree including myself. Prayer should be allowed in public school because it is already practiced, it prevents immoral acts, and it enhances the learning environment. The issue of prayer in school has been debated in the U.S. since the North West Treaty (1787and 1789) which states: Religion, morality, and the knowledge being necessary for good government and the happiness of man kind, schools and the means of learning shall forever be engorged. Thus, religion, which includes prayer, was deemed to be necessary. Many people believe that prayer is not allowed in the public schools. In fact prayer is allowed in the school system on buses, at the flagpole, in student religious groups, and in the cafeteria. However, prayer is not permitted in the classroom itself when class is in session. Prayer in class would violate the principles of church- state separation, which is defined by court interpretations of the First Amendment. This requires that public school teachers, principals, and boards to be religiously neutral. The reason for this is to prevent any arguments among students and teachers about their specific religion. Public schools had prayer for nearly two hundred years before the supreme court ruled that state- mandated class prayers were unconstitutional (Engle, 1962) The fact that prayer was practiced for nearly two-hundred years established it by precedent as a beneficial practice in our schools. Since the court outlawed prayer, the nation has been in steady moral decline. Former secretary of education William Bennett revealed in his cultured indexes that between 1960 and1990 there was a steady moral decline. During this period divorce doubled, teenage pregnancy went up 200%, teen suicide increased 300%, child abuse reached an all time high, violent crime went up 500% and abortion increased 1000% . Morals must be taught and they can not be taught properly without religion, because most of the strong moral beliefs stem from religion such as the Ten Commandments. There is a strong correlation between the expulsion of prayer from our schools and the decline in morality. The third argument is prayer enhances the learning environment at public schools. Prayer enhances the learning environment because when there is a test coming up or a paper due, you think to yourself, How am I going to do all of this, and do well? I know from personal experiences, that having a number of assignments due at the same time can be frustrating. When this happens, I always turn to God, and he guides and gives me strength and understanding. The outcome from doing praying is always good and the things that I asked for in my prayer are always bestowed upon me. Prayer may not enhance everyones learning environment but I know before I start my day, I ask God to let me have a good day and let everything that I do, be a true learning experience for me. The experience may not always be good, but if it happens, it happens for a reason. Finally, I will end with a quote from An Outrageous Idea: Natural Prayer written by Patty Jo Cornish. We have forgotten that we are all in this together and we keep separating ourselves by ourselves by colors, by football teams, by clothes, by money, by creed, by greed, by boundaries, by age, and so on and on. We need something to pull us all together, natural prayer could be that miracle. It includes everyone even the non-believers.

You choose Essay Example | Topics and Well Written Essays - 500 words - 1

You choose - Essay Example The term leadership simply means the method of influencing a group of people and guiding them towards the accomplishment of a common objective. Our present topic of discussion is the effect of leadership within an organization and its application within the management of an organization. Generally the organizations get highly benefitted by the implementation of proper leadership approaches as it results in improved quality of goods and services produced by the organization. Leadership refers to the way by which an individual organizes a group of people so as to achieve a common goal. Leadership is a process of social influence in which an individual attempts to gain the support and help of a group of people to accomplish a common goal. Transformational Style- in this style the leader guides and transforms the staff. The leader makes continuous efforts to address the grievances of the employees and motivate them for improved performance. Here open communication between the staff and the leader is always encouraged and the leader follows participative style of management. The staff gets highly influenced by the leader in Transformational Leadership Style (Ingleton 2013). Transactional Style- Here the main focus of the leader is on management’s objectives. In this style the leader constantly motivate his followers by offering rewards for completed tasks. These leaders are mostly work oriented; they usually follow a particular structure and practice directive style of management. In this style of management, innovativeness and creativity are ignored and people are often motivated by the use of extrinsic motivational factors like incentive and holiday trip (RUGGIERI and ABBATE 2013). Laissez-faire Style- This is also termed as Passive Leadership which exercises least control on the staff. The managers avoid the responsibility of setting objectives and making important decisions. It allows the scope for macro management and self

Opportunities for the Multinational Enterprise Term Paper

Opportunities for the Multinational Enterprise - Term Paper Example The meaning of Globalisation can easily be interpreted from the word itself. It is nothing but going international. When people realized that they cannot survive from the resources that they had available in their vicinity, they began exchanging goods with their neighbors, which got expanded to exchange with other countries, organizations, etc. This exchange of goods for goods, or the Barter system, gradually turned into import and export of goods mainly based on availability, or technically the lack thereof, which brought about this whole cycle. When focused from an overall perspective, the term globalization is something, as part of which common people, organizations, etc interact among themselves in different spheres of their lives, including cultural sphere, financial sphere, etc, etc.. â€Å"Globalization may be thought of as the widening, deepening and speeding up of worldwide interconnectedness in all aspects of contemporary social life, from the cultural to the criminal, the financial to the spiritually.† (Wiley, Nandi and Shahidullah 1998, p.21). Although from the above definition, one can infer that globalization can be referred to any form of global integration or interaction, the fact, it is mainly used with an economic perspective and multinational business, and the resultant interaction between organizations particularly Multinational Companies (MNC). The term ‘globalisation’ involves increasing volume and variety of cross-border transactions in goods and services, free international capital flows and more rapid and widespread diffusion of technology. To make things simpler, we can say that Globalisation is a process of rapid integration of countries particularly MNCs, and how those companies utilizing opportunities in a particular market or another country, enter it to do business or another process there. On the other hand, critics of Globalisation emphasize the ensuing debate regarding the roles and relationships of corporat ions and the country’s citizens in maximizing economic development and social welfare. There appears quite a number of challenges for the MNCs while doing business in new markets as part of the globalization. So, this paper first discussing the main forces driving the globalization process, will explain the opportunities and then the challenges that globalization presents to multinational businesses. Forces driving the globalization process As the various trade and other barriers between the countries got broken, MNCs, using the globalization plank, have entered and are entering into different business sectors. This entry of MNCs into various territories to do business was not a new phenomenon, but an age-old phenomenon, which happened under the guise of imperialism. From time immemorial, various geographical territories, as well as nations, have been indulging in business with one another, to fulfill their product or service wants and shortages, as well as to garner good fin ances through product sale and thereby strengthening their economies. Even the British entered Indian subcontinent to do business under the tag of British East India Company. This form of trade has been going on for many centuries, however, certain countries in different points of their history have put certain restrictions on trade with other countries or enterprises due to political, financial as well as other social reasons. That is, this trade based entry started transforming into imperialism, as the European and other Western powers, tapping the weakness of the Asian and African ruling powers, eventually captured the nations’ territories and started to rule them. This set a bad precedent, and after independence many countries started actualizing a protectionist regime, preventing or restricting entry of foreign organizations. These countries or territories did not allow the entry of foreign companies as well as its products and even went to the extent of preventing its o wn companies to do any business with the foreign companies.

What colleges should teach Essay Example | Topics and Well Written Essays - 1250 words

What colleges should teach - Essay Example Burke-Vigeland concluded that the current fixed forward step-sitting arrangement of lecture halls is unsuitable for interactive learning as it prevents students from expressing their individuality. He advocates for a flexible classroom which allows professors and students to restructure the classroom to allow team discussions, reversible writing on the walls, incorporation of technology that enables communication with other students around the world, and adaptation of the room for different course work (Burke-Vigeland, n. p.). In the article, What Should Colleges Teach? Stanley Fish raises concern regarding a recent trend whereby college courses are increasingly diverting from their main discipline of focus into other unrelated disciplines. He focuses on the discipline which he teaches, literature, and points out an observation he made whereby writing courses in colleges nowadays tend to focus on analysis of various social issues such as globalization, racism, and sexism instead of f ocusing on writing. As a result, few students taking writing courses in college are able to write a clean English sentence. The author asserts that writing courses should focus exclusively on writing and teach nothing other than grammar and rhetoric (Fish, n. p.). In the article, Rethinking the Way College Students are Taught, Emily Hanford asserts that the traditional method of teaching in colleges whereby students learn through non-interactive lectures is no longer effective since most students are not able to absorb most of the information that is usually disseminated in a single lecture. The author advocates for the peer-instruction method of teaching in colleges and provides proof of its effectiveness by referring to the success of a number of professors who use this method to teach their students. These include Joe Redish, a physics professor at the University of Maryland, Brian Lukoff, a researcher in education at Harvard University, and Eric Mazur, a professor of physics at Harvard University (Hanford, n. p.). In Rethinking the Way Colleges Teach Critical Thinking, Scott Johnson laments the way through which colleges teach critical thinking. He asserts that current practices whereby students are taught through lectures to memorize information is not achieving one of its aims of developing student critical thinking skills. He uses his specialty discipline of instruction, Earth Science, as an example to demonstrate how students can be taught facts while simultaneously gaining crucial critical thinking skills. Johnson asserts that the best way to achieve this purpose is to dedicate a significant portion of the course teaching students how the factual information of the course was gathered through logical and critical evaluation of available information (Johnson, n. p.). In the article, Colleges Should Teach Intellectual Virtues, Barry Schwartz and Kenneth Sharpe underline the importance of helping college students develop intellectual virtues in addition to the traditional roles of teaching them the skills of their discipline, literacy skills, and critical thinking. The authors assert that colleges should help students develop intellectual virtues so as to mold them into all-rounded human beings (Schwartz and Sharpe, n. p.). From the five articles analyzed, it is evident that the education students acquire in colleges does not completely suit their needs and requirements for both professional and personal development. Technology and globalization have

Comparison of IFRS and U.S GAAP in relation to intangible assets

Comparison of IFRS and U.S GAAP in relation to intangible assets 1. Introduction Businesses have never been as globalised as they are today. Numerous corporations from developed, newly industrialised and developing countries operate on a global basis and need to create financial statements using the accounting practices of their home country, as well as those existing in their areas of operations. The divergence in accounting practices of different countries creates the need for the preparation of separate financial and accounting statements and subsequent reconciliation of differences. The international accounting fraternity is now steadily moving towards global commonality in accounting practices and procedural reporting. The International Accounting Standards Board (IASB) has been working towards convergence of global accounting standards. Its mission is to develop and enforce a single set of global accounting standards, based on preparation of high quality, transparent and comparable financial statements for local and global users. The IASB has been working on compiling a stable set of International Financial Reporting Standards (IFRS) for first time users. The IFRS was mandated for all publicly listed companies in the European Union in 2005 and has also been adopted by other countries like Australia. The IASB has also been working very closely with the US Financial Accounting Standards Board (FASB), since 2002, to bring about convergence between US GAAP and the IFRS. However, while significant work has been done on harmonising IFRS with US GAAP and many pending issues are being currently addressed, a number of accounting topics are still treated differently by these two systems. A number of differences continue to remain in the accounting treatment of intangible assets. Intangibles have been defined in various ways. Essentially they comprise of assets that do not have physical presence and are represented by items like goodwill, brands and patents. These assets do not have shape but do have values; which again are sometimes indeterminate but often capable of estimation. They need to be under the direct control of the organization and capable of yielding future financial gain to be termed as intangible assets belonging to the company. A strong legal right that can lead to future financial gain is a good example of an intangible asset whose valuation is quite indeterminate but nevertheless provides security and the potential for financial gain to an organisation. The treatment of intangible assets has always been contentious and open to different interpretations. Even today, while IFRS and US GAAP have moved towards convergence in a number of accounting areas, significant differences still remain in their treatment of intangibles. These differences are specific in the treatment of goodwill and research and development costs, and lead to specific differences in the final preparation of financial statements. It is the purpose of this assignment to examine the differences and similarities between US GAAP and IFRS for the treatment of Goodwill, Research and Development costs, Brands, Patents and Trademarks. A number of texts have been referred for this assignment, especially International Accounting and Multinational Enterprises 6th edition by Radebaugh, Gray and Black, International Financial Reporting: A Comparative Approach by Roberts, Weetman and Gordon, the US GAAP and IFRS websites, a number of specialised publications by PWC andand the published accounts of many multinational corporations. Accounting statements and established practices are often subject to individual interpretation and the perusal of a number of texts has enabled the researcher to prepare a holistic and critical assessment of the selected topics. Inputs from all these texts and publications have been used in the preparation of this paper. 2. Goodwill Goodwill arises as an intangible asset and comprises of the difference between the cost of an acquisition and the fair value of its identifiable assets, liabilities and contingent liabilities. A recent analysis by PricewaterhouseCoopers (PWC) estimates that intangible assets accounted for approximately 75 % of the purchased price of acquired companies in recent years. Increasing attention is now being paid on the management of intangible assets and the IFRS3 has responded to this need by detailing accounting procedures for intangible assets. Goodwill makes up approximately two thirds of the value of intangible assets of US companies and the figure for companies registered in the EU would presumably be similar. Accounting of Goodwill arises in the case of acquisitions where the purchase price exceeds the net cost of purchased tangible assets, the monetary difference being attributed to goodwill and other intangible assets. IFRS procedures, unlike US GAAP, previously required the amortisation of goodwill over a specific number of years, thus establishing an artificial life for this asset. This procedure has since been changed and with the IFRS position converging with that of GAAP, goodwill is not considered to be a wasting asset anymore. It however needs to be emphasised that this refers only to goodwill obtained from acquisitions. Internally generated goodwill is not reflected as an asset either under IFRS or under US GAAP. The IFRS enjoins companies to distinguish between goodwill and other identifiable intangible assets. As such the value of other intangible assets like Research and Development, Patents, Trademarks, Brands and others need to be removed from the goodwill basket to arrive at the residual goodwill value. The treatment of goodwill is different from other intangibles as, subject to periodic assessments for impairment, it is expected to maintain its value indefinitely. While both IFRS and US GAAP require goodwill to be valued, reconciled, detailed by way of factors and reflected in financial statements, they have dissimilar modes for its accounting treatment. In most acquisitions the amount of goodwill is significant because of the considerable difference between the purchase price and cost of net assets of the acquired company. The difference in accounting treatment between IFRS and US GAAP thus causes the results of the financial statements prepared under the two methods to vary considera bly and calls for a detailed reconciliation. There is no immediate plan to bring about a convergence between these two modes of treatment, which is a matter of regret. a) Goodwill under IFRS Goodwill is not amortised any longer under IFRS procedures and is considered to be an asset with indefinite life. It however has to be subjected to a stringent impairment test, either annually, or at shorter notice if the need arises, to assess for erosion in value. In the event of impairment, the Profit and Loss Account is charged with the computed impairment amount to ensure the immediate highlighting of poorly performing acquisitions. Goodwill is thus not seen as a steadily wasting asset but one with indefinite life; and with a value linked to the performance of the unit. Another significant change in the treatment of goodwill has arisen out of the requirement for treating all business combinations as purchases. This will eliminate the possibility of companiesà ¢Ã¢â€š ¬Ã¢â€ž ¢ not recording goodwill by pooling the assets and liabilities of various companies together for preparation of financial statements. The test for impairment of goodwill under the IFRS is carried out at the level of the Cash Generating Unit or a group of CGUs representing the lowest level at which internal managements monitor goodwill. The IFRS also stipulates that the level for assessing impairment must never be more than a business or a geographical segment. The test is a one stage process wherein the recoverable amount of the CGU is calculated on the basis of the higher of (a) the fair value less costs to sell or (b) the value in use, and then compared to the carrying amount. In case the assessed value is lesser than the carrying cost, an appropriate charge is made to the profit and loss account. The goodwill appropriated to the CGU is reduced pro rata. The IFRS requires detailed disclosures to be published regarding the annual impairment tests. These include the assumptions made for these tests, and the sensitivity of the results of the impairment tests to changes in these assumptions. M/s Radebaugh, Gray and Black, in their book International Accounting and Multinational Enterprises stress that these disclosures are intended to give shareholders and financial analysts more information about acquisitions, their benefits to the acquiring company and the efficacy and reasonableness of impairment reviews. Negative goodwill arises when the cost of acquisition is less than the fair value of the identifiable assets, liabilities and contingent liabilities of the company. While its occurrence is rare, negative goodwill can well arise when loss making units are acquired or a distress sale gives a company the opportunity to acquire a bargain. In such cases IFRS procedures stipulate that the acquirer should reassess the identification and measurement of the acquireeà ¢Ã¢â€š ¬Ã¢â€ž ¢s identifiable assets, liabilities and contingent liabilities and the measurement of the cost of the combination. The excess of net assets over the cost should be recognized and taken to the profit and loss account. Goodwill under US GAAP Goodwill was treated as an asset with indefinite life by US GAAP even when IFRS procedures allowed for its amortisation. The change in IFRS procedures is a thus a desirable step towards convergence. In US GAAP, goodwill is reviewed for impairment at the operating level, which specifically indicates a business segment, or at a lower organisational level. In no case can an impairment assessment be made for a level higher than a business segment. Impairment must be carried out annually or even at shorter intervals, if events indicate that the recoverability of the carrying amount needs to be reassessed. While these requirements are similar to those stipulated by IFRS, the procedure for assessment of impairment is significantly different and comprises of two steps. In the first step the fair value is computed and compared with the carrying amount of the concerned unit including goodwill. If the book value is higher than the fair value, no further exercise is suggested and goodwill carried forward at the same value. If however the fair value of the reporting unit is lesser than its carrying amount, goodwill is considered to be impaired and the second step is applied. Goodwill impairment, under US GAAP, is measured by computing the excess of the carrying amount of goodwill over its fair value. The computation for this is fairly simple and constitutes of determining the fair value of goodwill by allocating fair value to the various assets and liabilities of the reporting unit, similar to the procedure used for the determination of goodwill in a business combination. The calculated erosion in goodwill needs to be shown specifically as an impairment charge in the computation of income. The assessment and treatment of negative goodwill is also somewhat different in US GAAP, even though the basic accounting principles are similar to that followed by IFRS. In this case the excess of fair value over the purchase price is allocated on a pro rata basis to all assets other than current assets, financial assets, assets that have been chosen for sale, prepaid pension investments and deferred taxes. Any negative goodwill remaining after this exercise is recognised as an extraordinary gain. 3. Intangible Assets other than Goodwill Intangible assets other than goodwill are identifiable non-monetary assets without physical substance. M/s Radebaugh, Gray and Black state that intangible assets need to be identifiable, under the control of the company and capable of providing future economic benefits. While formulation of appropriate modes of accounting for these assets pose challenges to accounting theory and concepts, their importance in business is significant enough to warrant the application of detailed accounting thought. All the texts consulted have devoted significant attention to the treatment of intangible assets. A July 2006 paper on Accounting Standards regarding Intellectual and other Intangible Assets by Halsey Bullen and Regenia Cafini of the United Nations Department of Economic and Social Affairs is also very explanatory and deals with the subject both in depth and with comprehensiveness. This section deals with the similarities and dissimilarities under US GAAP and IFRS for specific intangible assets e.g. Research and Development Costs, Brands, Trademarks and Patents. While the growing importance of intangible assets call for their inclusion in financial statements, their intrinsic nature makes it difficult to do so. First, there is little connection between the costs incurred for creation of intangibles and their value. Second, it is also difficult to predict the extent of benefits that intangibles will be able to deliver. Both the IFRS and US GAAP have certain commonalities in the accounting treatment of intangible assets. In case of acquisitions, managements are enjoined to isolate specific intangible assets and value them separately from goodwill. All these assets have to be identified, valued and indicated separately in the balance sheet. The list of intangible assets that need to be recognised separately, as a result of IFRS 3 is extensive and includes a host of things like patents, brands, trademarks and computer software. IFRS 3 demands that the identification and valuation of intangible assets should be a rigorous process. Experts however feel that while valuing intangibles is essentially associated with subjectivity, logical mental application and the use of working sheets should be able to satisfy the demands of regulators. IFRS and US GAAP classify intangible assets, other than goodwill, into assets with limited useful life and assets with indefinite useful life. Assets with finite life are amortised over their useful life. While arbitrary ceilings are not specified on the useful life of those assets, they still need to be tested for impairment every year. An asset is classified as an asset with indefinite useful life if there is no probable limit to the period over which it will benefit the firm. It is however rare for intangible assets other than goodwill to have indefinite useful lives and most intangibles are amortised over their expected useful lives. Assets with indefinite lives have to be subjected to rigorous annual impairment tests. The fact that most intangible assets (other than goodwill) are amortised over their expected useful lives requires the determination of the expected useful life of each of the assets acquired. The general principles detailed above are common to both IFRS and US GAAP and are useful in determining the broad procedures for accounting and disclosure of intangible assets. As previously elaborated, accounting treatment primarily depends upon the determination of the life of an intangible asset, more specifically whether it has an indefinite or finite measurable life. All intangibles are governed by the same sets of disclosure requirements. Accordingly, financial statements should indicate the useful life or amortisation rate, amortisation method, gross carrying amount, accumulated amortisation and impairment losses, reconciliation of the carrying amount at the beginning and the end of the period, and the basis for determining that an intangible has an indefinite life. Apart from these requirements, the differences, detailed below, between US GAAP and IFRS in the treatment of Research and Development costs, Brands, Trade Marks and Patents, also need consideration. Treatment of Research and Development Costs and Brands Development costs are however assessed for valuation of long term benefits and, amortised over their determined benefit period. Capitalisation of development costs is allowed only when development efforts result in the creation of an identifiable asset, e.g. software or processes, whose beneficial life and costs can be measured reliably. If however a Research and Development project is purchased, IFRS provides for the treatment of the whole amount as an asset, even though part of the cost reflects research expenses. In the case of further costs being incurred on the project after its purchase, research costs will need to be expensed out while development costs will be eligible for capitalisation, subject to their meeting the required criteria. US GAAP however stipulates that all Research and Development costs be immediately charged to expenses. Certain development costs pertaining to website and software development are however allowed to be capitalised. Research and Development assets, if acquired are valued at fair value under the purchase method. However if the assets do not have any alternate use they are immediately charged to expense. Both PWC and publications opine that US GAAP will most probably move towards the IFRS position on Research and Development as part of the short term convergence exercise. Brands The treatment of Brands is similar under both US GAAP and IFRS norms. It has been specifically clarified that the value of brands generated internally should not be reflected in financial statements. In case of brands obtained through purchase or acquisition the value of the brand will have to be computed at cost or fair value and it will need to be determined whether the life of the brand is indefinite or finite. Brands with indefinite lives will need to be subjected to rigorous impairment tests every year, and treated like goodwill. Brands with finite lives, while subject to yearly impairment tests, will need to be amortised like other intangible assets. It needs to be noted that the mode of assessment of impairment in US GAAP is different from IFRS and this factor will accordingly come into play for assessment of impairment. Trademarks and Patents The costs of Patents and Trademarks, when developed and obtained internally comprise, mostly of legal and administrative costs incurred with their filing and registration and are expensed out as regular legal or administrative costs. The IFRS specifies that no revaluation is possible for Trademarks and Patents in accordance with IAS 38. This is because an active market cannot exist for brands, newspaper mastheads, music and film publishing rights, patents, or trademarks, as each such asset is unique. In the case of patents and trademarks obtained through acquisition, the treatment is similar to the broad category of intangible assets, for identification, valuation, measurement and recognition for purposes of separate disclosure. Acquired patents and trademarks are measured initially at purchase cost and are amortized on a straight-line basis over their estimated useful lives. Bibliography Bullen, H, and Cafini, R, 2006, Accounting Standards Regarding Intellectual Assets, UN Department of Economic and Social Affairs, Retrieved November 14, 2006 from unstats.un.org/unsd/nationalaccount/ia10.pdf FASB: Financial Accounting Standard Board, 2006, Retrieved November 14, 2006 from www.fasb.org IFRS and US GAAP, 2005, IAS Plus , Retrieved November 14, 2005 from .net/dtt/cda/doc/content/dtt_audit_iasplusgl_073106.pdf Intangible assets: brand valuation, 2004, IFRS News Brand Valuation, Retrieved November 14, 2006 from www.pwc.com/gx/eng/about/svcs/corporatereporting/IFRSNewsCatalogue.pdf Radebaugh, L.H., Gray, S.J., Black, E.L., 2006, International Accounting and Multinational Enterprises, 6th edition, John Wiley and Sons, inc., USA Roberts, C, Westman, P, and Gordon, P, 2005, International Financial Reporting: A Comparative Approach, 3rd edition, FT Prentice Hall, USA

The Movement of Liminal Women and its Consequences in Early Greek Myth :: Euripides Women Females Myths Essays

The Movement of Liminal Women and its Consequences in Early Greek Myth The title of this paper takes as its cue Blondell et al's Women on the Edge: Four Plays by Euripides, [1] which argues in its introduction that "[w]omen in tragedy often disrupt 'normal' life by their words and actions: they speak out boldly, tell lies, cause public unrest, violate custom, defy orders, even kill." (Blondell, Gamel, Rabinowitz, Sorkin and Zweig. 1999, x) The four plays selected by the editors - Alcestis, Medea, Helen and Iphigenia at Aulis offer "examples of women who support the status quo and women who oppose and disrupt it." (Blondell, Gamel, Rabinowitz, Sorkin and Zweig. 1999, x) Sometimes, however, it is enough that a woman merely be present for 'normal life' to be not only 'disrupted', but irrevocably altered. Further, a woman's transposition from one sphere to another, and her corresponding transition from one state to the next, may change the very nature of the cosmos itself. This article will discuss several shared characteristics in the myths of Pandora, Per sephone and Helen as presented in some of our earliest ancient Greek literary sources. Specifically, I shall look at those dating from the 8th to 6th centuries BCE: Homer's Iliad and Odyssey; Hesiod's Theogony and Works and Days; the Homeric Hymn to Demeter and Homeric Hymn to Aphrodite; and finally, the Greek epic fragments. Pandora, Persephone and Helen have been chosen because their stories reflect the ongoing mythic preoccupation regarding the role of women within Greek society. It is possible to view the progression of the three as conforming to the rites de passage as described by Van Gennep in 1960 (10-11, 116 ff): We witness rites of separation, operating on two levels. First, despite their shared descent from, or creation by, the Olympian gods, they exist in the realm of mortals. Secondly, their partnerships are instigated either against or despite their will, and are marked by a concurrent development in the type of space they occupy. Rites of transition may be interpreted in the corresponding change of status that these women undergo - from daughters, virgins and legitimate spouses, to brides, wives and consorts. Finally, rites of incorporation occur once Pandora, Persephone and Helen are reintegrated into what the myths depict as a new world. This is achieved through aetiological explanations for the state of the cosmos and/or the institution of a new era of the human condition. The Movement of Liminal Women and its Consequences in Early Greek Myth :: Euripides Women Females Myths Essays The Movement of Liminal Women and its Consequences in Early Greek Myth The title of this paper takes as its cue Blondell et al's Women on the Edge: Four Plays by Euripides, [1] which argues in its introduction that "[w]omen in tragedy often disrupt 'normal' life by their words and actions: they speak out boldly, tell lies, cause public unrest, violate custom, defy orders, even kill." (Blondell, Gamel, Rabinowitz, Sorkin and Zweig. 1999, x) The four plays selected by the editors - Alcestis, Medea, Helen and Iphigenia at Aulis offer "examples of women who support the status quo and women who oppose and disrupt it." (Blondell, Gamel, Rabinowitz, Sorkin and Zweig. 1999, x) Sometimes, however, it is enough that a woman merely be present for 'normal life' to be not only 'disrupted', but irrevocably altered. Further, a woman's transposition from one sphere to another, and her corresponding transition from one state to the next, may change the very nature of the cosmos itself. This article will discuss several shared characteristics in the myths of Pandora, Per sephone and Helen as presented in some of our earliest ancient Greek literary sources. Specifically, I shall look at those dating from the 8th to 6th centuries BCE: Homer's Iliad and Odyssey; Hesiod's Theogony and Works and Days; the Homeric Hymn to Demeter and Homeric Hymn to Aphrodite; and finally, the Greek epic fragments. Pandora, Persephone and Helen have been chosen because their stories reflect the ongoing mythic preoccupation regarding the role of women within Greek society. It is possible to view the progression of the three as conforming to the rites de passage as described by Van Gennep in 1960 (10-11, 116 ff): We witness rites of separation, operating on two levels. First, despite their shared descent from, or creation by, the Olympian gods, they exist in the realm of mortals. Secondly, their partnerships are instigated either against or despite their will, and are marked by a concurrent development in the type of space they occupy. Rites of transition may be interpreted in the corresponding change of status that these women undergo - from daughters, virgins and legitimate spouses, to brides, wives and consorts. Finally, rites of incorporation occur once Pandora, Persephone and Helen are reintegrated into what the myths depict as a new world. This is achieved through aetiological explanations for the state of the cosmos and/or the institution of a new era of the human condition.

Othello and the theme of friendship in the play Essay

Friendship is a special bond between two or more people. This relationship is built on the basis of trust, loyalty and honesty. In the play Othello, Shakespeare demonstrates these qualities through many of his characters to portray their deep friendships. However as the play progresses these friends turn into foes as many problems occur in their friendships and lead to many tragic events. The negative qualities that tore these friendships apart are distrust, selfishness and jealousy that led many of the characters to their tragedies. In the play Othello, Shakespeare demonstrates that there are many causes of the problems that occur in certain friendships. In Shakespeare’s Othello, many friendships showed a lack of trust which resulted into many tragic events. This negative quality is repeatedly found in the character of Othello. Shakespeare wrote the relationship between Othello and Cassio to be that of friendship that consists of loyalty and honesty. The conflict between these two characters arose as Iago plants seeds of doubt into Othello’s mind about Cassio’s loyalty towards him. Othello’s trust in his friend Cassio was like a thin thread. It was very easy for Iago to succeed in his evil plans, for there was a lack of trust in their friendship. Iago manipulates Othello into believing that his honest wife Desdemona is having an affair with the loyal lieutenant Cassio. Although Iago gives no form of physical evidence, his convincing words are strong enough to allow such intense thoughts to enter Othello’s mind. As Iago states to Othello:†It is impossible you should see this,Were they as prime as goats, as hot as mnkeys,As salt as wolves in pride, and fools as grossAs ignorance made drunk.† (3.3.402-405)Iago uses such intense imagery of Desdemona and Cassio sleeping together, that it forces Othello to be enraged with such anger at Cassio’s betrayal. After falling into Iago’s trap and believing his dishonest words, Othello says†Within these three days let me hear thee sayThat Cassio’s not alive.† (3.3.472-473)All the anger and jealousy of betrayal that Othello feels, due to the mistrust between Othello and Cassio, leads Othello to plan the murder of lieutenant Cassio. The lack of trust between Othello and Cassio is also shown after the fight between Cassio and Roderigo took place. Othello’s distrust in Cassio led Othello to believe Iago’s words. He also took the fact that Cassio was drunk as a major flaw in him and instantly dismissed him from his position as lieutenant, not  giving Cassio an opportunity to defend himself in full consciousness. Othello’s distrust in Cassio is displayed when he believes that lieutenant Cassio would be at fault for a deed, which he did not intentionally commit. Othello announces,†I know, Iago,Thy honesty and love doth mince this matter,Making it light to Cassio. Cassio, I love thee;But never more be officer of mine.† (2.3.225-228)This announcement is made while Cassio is still drunk; during this time he is not in a suitable state to defend him self. The lack of trust in the relationship of Othello and Cassio leads to tragic and sorrowful events. The Shakespearean play Othello carries many different causes of problems between the characters of the play. Many times throughout the play selfishness is displayed as a cause to many of the tragic events that occur, as many of the characters did things for their own benefit. A great amount of selfishness is shown in many of Iago’s relationships. His relationship with his wife Emilia would be well only when Emilia would do something for Iago. Although Emilia is aware of this, she is willing to do any favours for him, even picking up Desdemona’s handkerchief because Iago asked her too. Iago’s selfishness allows him to use his own wife for his evil desires of persuading Othello. â€Å"I am glad I have found this napkin;This was her first remembrance from the Moor. My wayward husband hath a hundred timesWoo’d me to steal it; but she so loves the token,For he conjured her she should ever keep it,That she reserves it evermore about herTo kiss and talk to. I’ll have the work ta’en outAnd give’t Iago: what he will do with itHeaven knows, not I;I nothing but to please his fantasy.† (3.3.290-299)To take his selfish plan further, Iago uses his wife Emilia’s loyalty to his own advantage. During the time Emilia kept the handkerchief in her hands, Iago’s speech towards Emilia was very different. â€Å"A good wench; give it me.† (3.3.313)Wench is an informal word to describe a young woman. Throughout the play it is showed that Iago believed women are  prostitutes and work at night. Iago’s use but dislike in women establishes his selfishness. Shakespeare demonstrates Iago’s selfish desires to be rank a higher position, through many events. Selfishness was portrayed by the character of Iago with his friend Roderigo as well. Iago advised Roderigo to send Desdemona some jewels and money by Iago, to gain Desdemona, his ex-fiancà © back. Later it is found out that Iago never did present the gifts to Desdemona, but had kept it for himself. Iago even asks Roderigo to instigate a quarrel between Roderigo and Cassio, which would lead to the dismissal of Cassio’s position, as Cassio was drunk and all blame would fall on him. Iago continued to use Roderigo, as he states,†Thus do I ever make my fool my purse;For I mine own gain’d knowledge should profaneIf I would time expend with such a snipeBut for my sport and profit.† (1.3.372-375)Iago’s selfishness leads him to use Rodrigo to his benefit and advantage, not caring for the damage and emotional stress it must cost Rodrigo. Iago’s selfishness leads this friendship to Rodrigo’s own tragedy. Jealousy is something that can make a person do anything. Shakespeare’s play Othello establishes how jealousy tore many of the friendships apart. The friendship between Iago and Othello was greatly affected by the jealousy Iago felt towards him, because of Othello’s high rank and power; Othello holds a great reputation in Cyprus. Iago also wanted position and carried a desire to be lieutenant. He befriended Othello so thinking he may get the position, but Othello gave the position to the loyal and capable Cassio, also Othello’s friend. Iago believed Othello slept with his wife Emilia, which caused a lot of jealousy and anger within Iago. Iago was jealous that his wife Emilia slept with Othello, so he decided to give Othello the same trauma. â€Å"†¦ Rouse him, Make after him, poison his delight,Proclaim him in the streets, Incense her kinsmen,And though he in a fertile climate dwell,Plague him with flies; though that his joy be joy,Yet throw such changes of vexation on’t,As it may lose some colour.† (1.1.69-73)Iago’s jealousy caused him to do and plot evil and selfish deeds that would lead to many tragic events. Iago disliked Cassio for the same reason he disliked Othello; a higher rank. Instead of Iago, Cassio was appointed lieutenant by Othello; this caused  Cassio to have a higher position. Iago speaks to Roderigo about Othello’s decision and states,†Ã¢â‚¬ ¦the better shall my purpose work on him. Cassio’s a proper man, Let me see now:To get his place, and to plumpe up my willIn double knavery -How, how?- Let’s see:- †¦Ã¢â‚¬  (1.3.380-384)It is now evident Iago is jealous and wants revenge on both these characters, due to what he feel they have done to him. Iago believes Othello ‘overlooked’ him and choose Cassio as lieutenant, and Cassio took over him and accepted that position. Throughout the play Othello Shakespeare establishes many causes of the problems that occur between many friendships. It is clearly shown that many of the characters created by Shakespeare in Othello carried a lack of trust among each other. Many of the same characters were noticed as selfish characters. These characters would do anything to achieve what they desire and long for, would take advantage of anything that would benefit them. Jealousy was also a trait discovered as a cause of many problems. Jealousy was the main cause of most of the tragic events that occurred throughout the play of Othello. Shakespeare’s Othello creates a high understanding of the nature of human relationships. Bibliography: Othello by William Shakespeare

Online Selection of Printable Graph Paper

Online Selection of Printable Graph Paper Do you need to print some graph paper? This is a selection of different types of graph paper in pdf format that you can save and print as needed. Standard Printable Graph Paper - 5 x 5 graph paper grid, 10 lines per inch Printable Graph Paper with X-Y Axis - 5 x 5 grid graph paper, centered X-Y axis, 10 lines per inch Printable Graph Paper with 5 Lines per Inch - 5 x 5 grid graph paper, 5 lines per inch Printable Graph Paper #4 - 5 x 5 grid, centered X-Y axis, 5 lines per inch Printable Graph Paper #5 - 4 x 4 grid, 8 lines per inch Printable Graph Paper #6 - 4 x 4 grid, centered X-Y axis, 8 lines per inch Printable Graph Paper #7 - 8 lines per inch (no grid) plain graph paper Printable Graph Paper #8 - 8 lines per inch, centered X-Y axis Printable Graph Paper #9 - 10 lines per inch Printable Graph Paper #10 - 10 lines per inch, centered X-Y axis Printable Graph Paper #11 - 5 lines per inch Printable Graph Paper #12 - 5 lines per inch, centered X-Y axis

MGT499 Mod 2 TD Example

MGT499 Mod 2 TD Example MGT499 Mod 2 TD – Coursework Example SWOT analysis The SWOT analysis is a mechanism that is used in the evaluation of the environment that surrounds a business ventureor a market. It is an acronym that stands for Strength, weaknesses, Opportunities and Threats. Opportunities are the loopholes that are available in the market that if a business venture is able to fully capitalize on shall lead to a huge success. Threats on the other hand are the potential scares that threaten to demolish the prospects of the business venture and should be handed cautiously right in time. One perfect example of a company that has taken a wrong approach in dealing with its threats is Apple. The biggest competitor and by far biggest threat to the prospects of Apple Inc is Samsung Company. Apple is a US Smartphone firm while Samsung is a South Korean electronics firm that has of late taken the mobile telephony industry by a storm. Apple failed to notice the huge threat that was posed by Samsung and in turn it dealt with the threat very wrong ly. This has come to haunt them up to date. One mistake that Apple made is constantly outsourcing its tenders to the South Korean firm. This gave their enemy key knowledge of their technology. Apple also failed to deal with the fact that the Google Operating System Android was just left open for anyone who wished to incorporate in heir devise. This hugely exposed Apple Inc to the throngs of the threat in the market. By the time Apple realized that they had taken a wrong approach in dealing with their threats, the adverse effects were already taking a toll on them. Apple was compelled to take another wrong approach in filing a law suit against Samsung over the allegation of copying its technology. This is a very expensive and long affair that is largely seen as the last kicks of a dying horse. ReferencesApple Computer, Inc. SWOT Analysis. (2003). Datamonitor Plc.Apple Computer, Inc. SWOT Analysis. (n.d.). (Business Source Complete.) Munster: Datamonitor Plc.Lee, J. (January 01, 2012) . A Clash between IT Giants and the Changing Face of International Law: the Samsung vs. Apple Litigation and its Jurisdictional Implications. Journal of East Asia and International Law, 5, 1, 117-142.