Urban Studies Essay Example | Topics and Well Written Essays - 1500 words - 1

Urban Studies - Essay Example ential by setting up a recreational park in the area much to the chagrin of the local community that comprises of Native American people who have valuable cultural attachment to the place. The conflict between the two culminated to a standoff that lasted 109 days thereby embodied a typical conflict over urban land use as the discussion below portrays. The two groups, The Greater Vallejo Recreation District and the Native American people, both had claims that appeared legitimate to them. To the Native American people, the land was their sacred ground. They gathered in the land for spiritual functions including burial. As such, the place was the resting ground for their ancestors thus was of immense cultural values. They had decorated the land with numerous valuable cultural products and maintained its gardens. Also known to them as the Sogorea Te, the Native people claim that the ground has been their burial and religious site for more than 3,000 years. As such, the people have a historical and cultural attachment to the place that makes it impossible for them to surrender the land to the Greater Vallejo Recreation District (Parrish, 2015). The Greater Vallejo Recreation District on the other hand views the business potential of the strait. The district embodies the modern day urban economy, which continues to foster changes in land use throughout the world. Recreational parks are significant facilities in the modern societies. They offer city residents with great outdoor activities as they walk with their children in the parks and get away from the busy life of the urban settings. To the city planners, recreational parks do not only beautify the scenery of a town but also adds an aesthetic value to the place. The Greater Vallejo Recreation District therefore viewed the business potential of the strait. They sought to rehabilitate the land by planting new plant species and providing reliable sanctuary to the rare animals in the area. Additionally, they would

Audience as Market vs Audience as Public Essay Example for Free

Audience as Market vs Audience as Public Essay The relevance of ratings is very crucial, for it is what determines the most looked after programs that give a hint of satisfaction from the audiences as consumers. It is a measure of response that helps producers and managers determine what type of programs are appropriate for a certain time of the day. It also tells something about the audience, generally, their age and program preference. The audience-as-market view was manifested through the many advertisements that can be found on the commercials or air-time allotted in-between television programs. (Ang, 1991, pp. 28) Most of the television programs were an also profit-making program that generates money from the emotions and satisfaction of the public domain. In a more traditional sense, wherein broadcasting is used as a means of transmitting information, the audiences are viewed as a public. In a broad sense it portrays public service through broadcasting. Those who take broadcasting in the traditional sense believe that they have a responsibility to provide information to the public domain or to their audiences. (Ang, 1991, pp. 29) Impact of Globalization There had been several changes in the broadcasting industry due to the innovations in technology and the advent of globalization. The new ways of delivering audio-visual information via satellite have tremendously increase the audience choice and made access to different programs a lot more cheaper (McQuail, 1997, pp. 9). An instance that shows the advent of globalization can be reflected on the different interactive programs use to generate funds and advertisements. In public service broadcasting, the latest innovations have made it easier to get and present information and news. By being interactive, it had been able to solicit questions and opinions from the audience that further create a more informed viewers. Conclusion Broadcasting is a money-making industry that was promoted by a capitalist institution. Although there were views that it is ought to be used and contextualize to serve the public, nevertheless, this view would only be a part of a larger cultural-market scheme. It is important to analyze the institutional framework that fueled the broadcasting industry in able for one to determine how analyze the audience. Due to the fact that it is the institutional framework which determines who are the audiences and how they are supposed to response and be address. Bibliography Ang, I. 1991Desperately Seeking the Audience, Routledge, London/New York, , pp. 26-32 McQuail, D. 1997Audience Analysis, Sage, Thousand Oaks, California, , pp. 1-11. Moores, S. 2000. Media And Everyday Life In Modern Society. Edinburgh University Press. Edinburgh. pp. 5-23 Schirato, T. and Yell, S. 1996`Communication and Culture`, Communication and Cultural Literacy: An introduction, Allen and Unwin, St Leonards, Sydney, , pp. 1-21 Schlesinger, P. Do Institutions Matter For Public Servic Broadcasting? University of Stirling, Scotland. Retrieved on August 12, 2007. Retrieved from www. ofcom. org. uk/consult/condocs/psb2/psb2/psbwp/wp2schles. pdf Thompson, J. 1997, `Mass Communication and Mass Culture` in O`Sullivan, Tim and Jewkes, Yvonne (eds), The Media Studies Reader, Edward Arnold Ltd, London, pp. 28-41 Williams, R. 1997`Mass and Masses` in O`Sullivan, Tim and Jewkes, Yvonne (Eds), The Media Studies Reader, Edward Arnold ltd, , pp. 18-27

Traveling With Children :: Parenting Internet Papers

Traveling With Children About four years ago a friend of mine guided me into a couple of chat rooms. The subject of the rooms had to do with sports. It was very strange how the other members of the community knew when you logged in or logged out. Sometimes the members would see that you were there but not participating in the "conversation". They would try to bring you into the conversation or come right out and ask you what you were there for. The conversations can go quite quickly so I had a hard time keeping up sometimes. They were friendly, though, and would just ask again if a person did not answer in enough time. I have not been in a chat room since. It seems easier when you already know another person in the room. I actually think it is kind of creepy. I will not know who these people are. Do I want them to know my log on name? What if they are weirdoes and look up my personal information on the internet? Do they even have this capability? It is pretty obvious that I do not know much about the internet. I do know how to E-Mail someone. I do not have a problem going to a web site if I know the address. If I am searching for something I actually get very frustrated, because it takes so much time if you do not know what you are doing. One link leads to another, then another, then another and then you forget where you started. The community I am most curious about is the chat room community. I am going to plung right in and face my fears. Will I feel comfortable to participate in the conversations? Will the people in the chat room be talking about something that interests me? Will I be able to keep up? I assume it will be difficult. My topic is "Traveling with Children". I have no idea if there are even any chat rooms out there about this subject. I read an article in the travel section of the Los Angeles Times every other week about traveling with children, so there must be some sort of audience out there. I assume there must be resources on this subject because traveling is so popular. The internet seems like it would be a useful tool for research and if I find the chat rooms I imagine it will be very helpful. Traveling With Children :: Parenting Internet Papers Traveling With Children About four years ago a friend of mine guided me into a couple of chat rooms. The subject of the rooms had to do with sports. It was very strange how the other members of the community knew when you logged in or logged out. Sometimes the members would see that you were there but not participating in the "conversation". They would try to bring you into the conversation or come right out and ask you what you were there for. The conversations can go quite quickly so I had a hard time keeping up sometimes. They were friendly, though, and would just ask again if a person did not answer in enough time. I have not been in a chat room since. It seems easier when you already know another person in the room. I actually think it is kind of creepy. I will not know who these people are. Do I want them to know my log on name? What if they are weirdoes and look up my personal information on the internet? Do they even have this capability? It is pretty obvious that I do not know much about the internet. I do know how to E-Mail someone. I do not have a problem going to a web site if I know the address. If I am searching for something I actually get very frustrated, because it takes so much time if you do not know what you are doing. One link leads to another, then another, then another and then you forget where you started. The community I am most curious about is the chat room community. I am going to plung right in and face my fears. Will I feel comfortable to participate in the conversations? Will the people in the chat room be talking about something that interests me? Will I be able to keep up? I assume it will be difficult. My topic is "Traveling with Children". I have no idea if there are even any chat rooms out there about this subject. I read an article in the travel section of the Los Angeles Times every other week about traveling with children, so there must be some sort of audience out there. I assume there must be resources on this subject because traveling is so popular. The internet seems like it would be a useful tool for research and if I find the chat rooms I imagine it will be very helpful.

Piercing the Corporate Veil Essay -- Papers

Piercing the Corporate Veil Since the establishment in Salomon v Salomon, the separate legal personality has been long recognised in English law for centuries, that is to say, a limited liability company has its own legal identity distinct from its shareholders or directors. However, in certain circumstances the courts may be prepared to look behind the company at the actions of the directors and shareholders. This is known as "piercing the corporate veil". There are numerous cases concerning the "piercing the corporate veil", among which, Jones v Lipman[1] was a typical case. Lipman sold land to Jones by a written contract but refused to complete the sale because of another good deal, instead he offered damages for breach of contract. To put the house out of reach of Jones, he bought a company "off the shelf" and conveyed the house to it. In an action against Lipman and the company, the court granted the specific performance and ruled that "the defendant company is the creature of the first defendant, a device and ...

Learning Team Industry Averages and Financial Ratios Essay

Watch the Industry Averages and Financial Ratios video and use the industry classification from the financial services website to locate the company’s SIC code on the U.S. Department of Labor’s website. Find the industry ratios for the company using the Dun &  Bradstreet ® Key Business Ratios link in the Week 2 Electronic Reserve Readings. If your company’s SIC code does not appear in the dropdown menu, choose another company. Assume the inventory ratio is based on a traditional inventory system, but globalized markets and the supply chain make it critical to adopt lean principles to create a more efficient system. Calculate the 14 ratios (show your calculations) for the company using the two most recent annual financial statements found on the financial information website you used earlier. Be careful not to use quarterly information, and include ratios for both years. Note. You can access a downloadable Ratio Guide PDF by clicking the Help Guide link in the upper-right of the Dun & Bradstreet ® Key Business Ratios window. Compare the ratios for the company you selected with the appropriate industry ratios including profitability, solvency, and efficiency ratios shown on the Dun & Bradstreet ® report. Write a 350-word response about how the company you selected performed compared with the industry. Instructor Notes: Also upload the following: Formula and calculations of your company’s financial ratios for most recent two years (Excel) Dun & Bradstreet financial ratios for your company’s SIC code (exported to Excel) (Please delete the text in yellow-highlight above) Industry Averages and Financial Ratios Paper The purpose of this analysis is for our team to analyze how Amazon.com Inc. performed compared with the industry based on financial ratios. In Attachment 1, our team provides the industry ratios for the company using the Dun & Bradstreet Key Business Ratios. In Attachment 2, we provide the Balance Sheet and Income Statement information for the company’s most recent two years. In Attachment 3, our team calculates the company’s 14 financial ratios. In Attachment 4, we compare the financial ratios with appropriate industry ratios including profitability, solvency, and efficiency ratios. Analysis of Company’s Financial Ratios Compared to Industry’s Financial Ratios Xxxx Provide an analysis of the selected company’s 14 financial ratios compared to the industry’s financial ratios. Compare the most recent two years from D&B industry average to the same two years from your calculated financial ratios. Use the â€Å"Median† from the D&B industry average Remember to select financial ratios related to profitability, solvency, and  efficiency ratios. Note: the analysis includes interpreting the importance of the company’s vs. the industry’s financial ratios. 3 points out of 3 possible points (please do not delete these lines with point scoring) Conclusion References [Insert references here.] Attachment 1 Industry’s ratios from Dun & Bradstreet ® Key Business Ratios Solvency Ratios Solvency ratios measure the financial soundness of a business and how well a company can satisfy its short- and long-term obligations. D&B uses six key financial business ratios to measure a company’s solvency: †¢ Quick Ratio, also called â€Å"acid test† or â€Å"liquid† ratio, considers only cash, marketable securities and accounts receivable because they are considered to be the most liquids forms of current assets. A Quick Ratio less that 1.0 implies â€Å"dependency† on inventory and other current assets to liquidate short-term debt. Cash + Accounts Receivable à · Current Liabilities †¢ Current Ratio is a comparison of current assets to current liabilities, commonly used as a measure of short-run solvency, i.e., the immediate ability of a business to pay its current debts as they come due. Potential creditors use this ratio to measure a company’s liquidity or ability to pay off short-term debts. Current Assets à · Cu rrent Liabilities †¢ Current Liabilities to Net Worth Ratio indicates the amount due creditors within a year as a percentage of the owners or stockholders investment. The smaller the net worth and the larger the liabilities, the less security for creditors. Normally a business starts to have trouble when this relationship exceeds 80%. Current Liabilities à · Net Worth †¢ Current Liabilities to Inventory Ratio shows, as a percentage, the reliance on available inventory for payment of debt (how much a company relies on funds from disposal of unsold inventories to meet its current debt). Current Liabilities à · Inventory †¢ Total Liabilities to New Worth Ratio shows how all of a company’s debt relates to the equity of the owners or stockholders.  The higher this ratio, the less protection there is for the creditors of the business. Total Liabilities à · Net Worth †¢ Fixed Assets to Newt Worth Ratio shows the percentage of assts centered in fixed assets compared to total equity. Generally the higher this percentage is over 75%, the more vulnerable a business becomes to unexpected hazards and climate changes. Fixed Assets à · Net Worth Efficiency Ratios Efficiency ratios measure the quality of a business’ receivables and how efficiently it uses and controls its assets, how effectively the firm is paying suppliers and whether the business is overtrading or undertrading on its equity. D&B uses five key financial business ratios to measure a company’s efficiency: †¢ Collection Period Ratio is helpful in analyzing the collectability of accounts receivable or how fast a business can increase its cash supply. Accounts Receivable à · Sales x 365 Days †¢ Sales to Inventory Ratio provides a yardstick for comparing stock-to-sales ratios of a business with others in the same industry. A high ratio may indicate that sales are being lost because of low inventory and/or customers are buying elsewhere. A low ratio may indicate that inventories are obsolete or stagnant. Annual Net Sale à · Inventory †¢ Assets to Sales Ratio shows how efficiently a business is usingits assets to generate revenue. A high ratio may indicate the business is not aggressive or that its assts are not fully used. A low ratio may indicate a company is selling more than can safely fulfilled by its assets. Total Assets à · Net Sales †¢ Sales to Net Working Capital Ratio shows the number of times working capital turns over annually in relation to net sales. A high turnover rate may indicate that the business relies heavily on credit. Sales à · Net Working Capital †¢ Accounts Payable to Sales Ratio shows how a company pays its suppliers in relation to the sales volume being transacted. A low percentage may indicate a healthy ratio. A high percentage may indicate that the business may be using suppliers to help finance its operation. Accounts Payable à · Net Sales Profitability Ratios Profitability ratios measure how well a company is performing by analyzing how profit was earned relative to sales, total assets and net worth. D&B uses three key financial business ratios to measure a company’s efficiency: †¢ Return on Sales (Profit Margin) Ratio measures the profits after taxes on the year’s sales. The higher the ratio, the better prepared the business is to handle downtrends brought on by adverse conditions. Net Profit After  Taxes à · Net Sales †¢ Return on Assets (ROA) Ratio shows the after tax earnings of assets and is an indicator of how profitable a company is. Return on assets ratio is the key indicator of the profitability of a company. It matches net profits after taxes with the assets used to earn such profits. A high percentage rated indicates the company is well run and has a healthy return on assets. Net Profit After Taxes à · Total Assets †¢ Return on Net Worth Ratio measure the ability of a company’s management to realize an adequate return on the capital invested by the owners in the company. Net Profit After Taxes à · Net Worth Median Median is the value from the midpoint that falls halfway between the Upper and Lower Quartiles. Industry Quartiles Industry Quartiles are static values taken directly from the KBR database tables. The value from the midpoint that falls halfway to the top of the list is selected as the Upper Quartile. The value that is halfway between the median and the bottom of the list is selected as the Lower Quartile.

Domestication History of Squashes (Cucurbita spp)

Domestication History of Squashes (Cucurbita spp) Squash (genus Cucurbita), including squashes, pumpkins, and gourds, is one of the earliest and most important of plants domesticated in the Americas, along with maize and common bean. The genus includes 12-14 species, at least five of which were domesticated independently, long before European contact in South America, Mesoamerica, and Eastern North America. Five Main Species The designation cal BP means, roughly, calendar years ago before the present. Data in this table has been assembled from a variety of available sources, listed in the bibliography for this article. Name Common Name Location Date Progenitor C. pepo spp pepo pumpkins, zucchini Mesoamerica 10,000 cal BP C. pepo. spp fraterna C. moschata butternut squash Mesoamerica or northern South America 10,000 cal BP C. pepo spp fraterna C. pepo spp. ovifera summer squashes, acorns Eastern North America 5000 cal BP C. pepo spp ozarkana C. argyrosperma silver-seeded gourd, green-striped cushaw Mesoamerica 5000 cal BP C. argyrosperma spp sororia C. ficifolia fig-leafed gourd Mesoamerica or Andean South America 5000 cal BP unknown C. maxima buttercup, banana, Lakota, Hubbard, Harrahdale pumpkins South America 4000 cal BP C. maxima spp adreana Why Would Anybody Domesticate Gourds? Wild forms of squashes are harshly bitter to humans and other extant mammals, but there is evidence that they were harmless to mastodons, the extinct form of elephant. Wild squashes carry cucurbitacins, which can be toxic when eaten by smaller bodied mammals, including humans. Large-bodied mammals would need to ingest a huge amount to have an equivalent dose (75-230 whole fruits at once). Interestingly, when the megafauna died off at the end of the last Ice Age, wild Cucurbita declined. The last mammoths in the Americas died off about 10,000 years ago, around the same time squashes were domesticated. See Kistler et al. for a discussion. Archaeological understanding of squash domestication process  has undergone a considerable rethinking: most domestication processes have been found to have taken centuries if not millennia to complete. In comparison, squash domestication was fairly abrupt. Domestication was likely in part the result of human selection for different traits related to edibility, as well as seed size and rind thickness. It has also been suggested that domestication may have been directed by the practicality of dried gourds as containers or fishing weights. Bees and Gourds Evidence suggests that cucurbit ecology is tightly bound up with one of its pollinators, several varieties of an American stingless bee known as Peponapis or the gourd bee. Ecological evidence (Giannini et al.) identified a co-occurrence of specific types of cucurbit with specifics type of Peponapis  in three distinct geographic clusters. Cluster A is in the Mojave, Sonoran and Chihuahan deserts (including P. pruinosa); B in the moist forests of the Yucatan peninsula and C in the Sinaloa dry forests. Peponapis bees may well be crucial to understanding the spread of domesticated squash in the Americas, because bees apparently followed the human movement of cultivated squashes into new territories. Lopez-Uribe et al. (2016) studied and identified molecular markers of the bee P. pruinosa in bee populations throughout North America. P. pruinosa today prefers the wild host C. foetidissima, but when that is not available, it relies on domesticated host plants, C. pepo, C. moschata and C. maxima, for pollen. The distribution of these markers suggests that modern squash bee populations are the result of a massive range expansion from out of Mesoamerica into the temperate regions of North America. Their findings suggest that the bee colonized eastern NA after C. pepo was domesticated there, the first and only known case of a pollinators range expanding with the spread of a domesticated plant. South America Microbotanical remains from squash plants such as starch grains and phytoliths, as well as macro-botanical remains such as seeds, pedicles, and rinds, have been found representing C. moschata squash and bottle gourd in numerous sites throughout northern South American and Panama by 10,200-7600 cal BP, underlining their probable South American origins earlier than that. Phytoliths large enough to represent domesticated squash have been found at sites in Ecuador 10,000-7,000 years BP and the Colombian Amazon (9300-8000 BP). Squash seeds of Cucurbita moschata have been recovered from sites in the Nanchoc valley on the lower western slopes of Peru, as were early cotton, peanut, and quinoa. Two squash seeds from the floors of houses were direct-dated, one 10,403–10,163 cal BP and one 8535-8342 cal BP. In the Zaà ±a valley of Peru, C. moschata rinds dated to 10,402-10,253 cal BP, alongside early evidence of cotton, manioc and coca. C. ficifolia was discovered in southern coastal Peru at Paloma, dated between 5900-5740 cal BP; other squash evidence that has not been identified to species include Chilca 1, in southern coastal Peru (5400 cal BP and Los Ajos in southeastern Uruguay, 4800-4540 cal BP. Mesoamerican Squashes The earliest archaeological evidence for C. pepo squash in Mesoamerica comes from excavations carried out during the 1950s and 1960s in five caves in Mexico: Guil Naquitz in Oaxaca state, Coxcatln and San Marco caves in Puebla and Romero’s and Valenzuela’s caves in Tamaulipas. Pepo squash seeds, fruit rind fragments, and stems have been radiocarbon dated to 10,000 years BP, including both direct dating of the seeds and indirect dating of the site levels in which they were found. This analysis allowed also to trace the dispersion of the plant between 10,000 and 8,000 years ago from south to north, specifically, from Oaxaca and southwestern Mexico toward Northern Mexico and the southwestern United States. Xihuatoxtla rockshelter, in tropical Guerrero state, contained phytoliths of what may be C. argyrosperma, in association with radiocarbon dated levels of 7920/- 40 RCYBP, indicating that domesticated squash was available between 8990-8610 cal BP. Eastern North America In the United States, early evidence of initial domestication of Pepo squash comes from different sites from the central midwest and the east from Florida to Maine. This was a subspecies of Cucurbita pepo called Cucurbita pepo ovifera and its wild ancestor, the inedible Ozark gourd, is still present in the area. This plant formed part of the dietary complex known as the Eastern North American Neolithic, which also included chenopodium and sunflower. The earliest use of squash is from the Koster site  in Illinois, ca. 8000 years BP; the earliest domesticated squash in the midwest comes from Phillips Spring, Missouri, about 5,000 years ago.   Sources Dillehay TD, Rossen J, Andres TC, and Williams DE. 2007. Preceramic Adoption of Peanut, Squash, and Cotton in Northern Peru. Science 316:1890-1893.Fuller DQ, Denham T, Arroyo-Kalin M, Lucas L, Stevens CJ, Qin L, Allaby RG, and Purugganan MD. 2014. Convergent evolution and parallelism in plant domestication revealed by an expanding archaeological record. Proceedings of the National Academy of Sciences 111(17):6147-6152.Giannini TC, Lira-Saade R, Ayala R, Saraiva AM, and Alves-dos-Santos I. 2011. Ecological niche similarities of Peponapis bees and non-domesticated Cucurbita species. Ecological Modelling 222(12):2011-2018.Hart JP, Brumbach HJ, and Lusteck R. 2007. Extending the Phytolith Evidence for Early Maize (Zea mays ssp. mays) and Squash (Cucurbita sp.) in Central New York. American Antiquity 72(3):563-584.Kistler L, Newsom LA, Ryan TM, Clarke AC, Smith BD, and Perry GH. 2015. Gourds and squashes (Cucurbita spp.) adapted to megafaunal extinction and ecological anachronism through domestication. Proceedings of the National Academy of Sciences 112(49):15107-15112. Lira R, Eguiarte L, Montes S, Zizumbo-Villarreal D, Marà ­n PC-G, and Quesada M. 2016. Homo sapiens–Cucurbita interaction in Mesoamerica: Domestication, Dissemination, and Diversification. In: Lira R, Casas A, and Blancas J, editors. Ethnobotany of Mexico: Interactions of People and Plants in Mesoamerica. New York, NY: Springer New York. p 389-401.Là ³pez-Uribe MM, Cane JH, Minckley RL, and Danforth BN. 2016. Crop domestication facilitated rapid geographical expansion of a specialist pollinator, the squash bee Peponapis pruinosa. Proceedings of the Royal Society of London B: Biological Sciences 283(1833).Patton PE, and Curran S. 2016. Archaic Period Domesticated Plants in the Mid-Ohio Valley: Archaeobotanical Remains from the County Home Site (33at40), Southeastern Ohio. Midcontinental Journal of Archaeology 41(2):127-158.Piperno DR. 2011. The Origins of Plant Cultivation and Domestication in the New World Tropics: Patterns, Process, and New Developments. Current Anthropolog y 52(S4):S453-S470. Piperno DR. 2016. Phytolith radiocarbon dating in archaeological and paleoecological research: a case study of phytoliths from modern Neotropical plants and a review of the previous dating evidence. Journal of Archaeological Science 68:54-61.Ranere AJ, Piperno DR, Holst I, Dickau R, and Iriarte J. 2009. The cultural and chronological context of early Holocene maize and squash domestication in the Central Balsas River Valley, Mexico. Proceedings of the National Academy of Sciences 106:5014-5018.Sanjur OI, Piperno DR, Andres TC, and Wessel-Beaver L. 2002. Phylogenetic relationships among domesticated and wild species of Cucurbita (Cucurbitaceae) inferred from a mitochondrial gene: Implications for crop plant evolution and areas of origin. Proceedings of the National Academy of Sciences 99(1):535-540.Simon ML. 2011. Evidence for variability among squash seeds from the Hoxie site (11CK4), Illinois. Journal of Archaeological Science 38(9):2079-2093.Smith BD. 2011. The Cultural Context of Plant Domestication in Eastern North America. Current Anthropology 52(S4):S471-S484. Smith BD. 2006. Eastern North America as an independent center of plant domestication. Proceedings of the National Academy of Sciences 103(33):12223-12228.Zheng Y-H, Alverson AJ, Wang Q-F, and Palmer JD. 2013. Chloroplast phylogeny of Cucurbita: Evolution of the domesticated and wild species. Journal of Systematics and Evolution 51(3):326-334.

Patricia Vickers-Rich - A Profile of the Famous Paleontologist

Patricia Vickers-Rich - A Profile of the Famous Paleontologist Name: Patricia Vickers-Rich Born: 1944 Nationality: Australian; born in the United States Dinosaurs Named: Leaellynasaura, Qantassaurus, Timimus About Patricia Vickers-Rich Sometimes, even globe-trotting paleontologists become associated with the specific geographical areas in which they made their most famous fossil discoveries. Such is the case with Patricia Vickers-Rich, who along with her husband, fellow paleontologist Tom Rich, has become virtually synonymous with Dinosaur Cove. In 1980, the couple explored the remains of  this ancient river channel, studded with bones, on the southern coast of Australiaand soon they began a careful series of excavations, which involved the strategic use of dynamite and sledgehammers. (Vickers-Rich is not a native-born Australian; she was actually born in the United States, and emigrated Down Under in 1976.) Over the next 20 years, Vickers-Rich and her husband made a series of important discoveries, including the small, big-eyed theropod Leaellynasaura (which they named after their daughter) and the mysterious ornithomimid, or bird-mimic dinosaur, Timimus (which they named after their son). When they ran out of children after which to name their fossils, they turned to the corporate institutions of Australia: Qantassaurus was named after Qantas, the Australian national airline, and Atlascopcosaurus after a prominent manufacturer of mining equipment. What makes these finds especially important is that, during the later Mesozoic Era, Australia was located much farther south than it is today and it was therefore much colderso Vickers-Richs dinosaurs are among the few known to have lived in near-Antarctic conditions.

The Opening Sequince of Witness by Peter Weir Essays

The Opening Sequince of Witness by Peter Weir Essays The Opening Sequince of Witness by Peter Weir Essay The Opening Sequince of Witness by Peter Weir Essay â€Å"Witness† is an American film made in 1985 produced by Australian film maker Peter Weir; he has successfully conveyed many themes, issues and concepts in this film. The opening scene of the film â€Å"Witness† establishes many features of the film. These features include the camera shots, camera angles, light, sound, and dialogue, positioning of characters and setting. The opening scene is significant as it examines the concepts of ; how the peaceful Amish communities are marginalised and isolated from the modern world; the sense of unity and affinity the Amish culture have with the land; and the contrast between the two different worlds of the slow paced and peaceful life style of the Amish and the fast paced, materialistic, hectic lifestyle of the modern world. In the peaceful Amish community, the examination of marginalisation and isolation from the modern world in which they co- exist is examined. The Amish culture differ from modern day culture dramatically as they are virtually fundamentalists and live very simply and do not have any material goods as we do. The Amish people reject modern conveniences such as cars,, television, electricity and the telephone, living self sufficiently from the land working together to make everyday necessities such as their simple clothing, food, furniture and housing. Weir shows the audience that the alternate lifestyle of the Amish is not â€Å"weird†, but strangely enlightened. The terms isolated and marginalised are often used to describe the social process of becoming or being alienated from the society around them. When placed into the society in which they are marginalised the ideas, values, habits to which these individual Amish members are accustomed are challenged or contradicted by the ideas, values and customs of the modern day group or community they enter. In the film Witness Peter Weir has created two different worlds with different value systems. The close up shot of individual Amish faces in the cramped room at the funeral creates a sense of close community, but also highlights the fact that they are confined from the outside world. Culture is also evident as the mysterious German language in which they speak represents a religious tradition, confinement and isolation from the English spoken society around them. The Amish widow Rachel Lapp is taking her young son Samuel to Philadelphia for the first time, to stay with her sister whilst she morns and recovers the loss of her husband; The long shot of the Samuel at the train station, trying to work out how the bubblers works, highlights his fragile and innocent personality, it emphasize the differences of the two worlds due to the isolation and marginalisation of the Amish community. The mid shot of Rachel trying to perchance a train ticket when another person pushes her out of the frame suggests that the different worlds can’t work together and that there are existing conflicts between the Amish and people modern world, it implies that the modern world has rejected her and her culture, creating a sense of isolation and marginalisation. The examination of the contrast between the two worlds of the slow paced and peaceful life style of the Amish and the fast paced, hectic lifestyle of the modern world is shown through the collision of two worlds; the idealistic world of the Amish comes into conflict with the ugly main culture of the modern world. The camera is set at Samuels head height showing the fast paced movements of the passing modern society and its people. At the start of the movie, before the murder scene, we see Samuel exploring around the train station, walking slowly in indifference to everyone else who are rushing about to be places. This reinforces the concept that the Amish community live a simplistic slow paced lifestyle. The slow paced opening credits relate to the Amish world as they are black and white, this echo’s the values and the slow pace of the Amish culture. The close up of the wheels on the Horse and buggy highlights the Amish’s pre-modern form of transport, The shot of the Horse and buggy which moves to long shot of a semi trailer following close behind, juxtaposes the difference between Amish and the modern American world, it highlights the difference in pace, in which the individuals feel they have to move. After close analysis, Peter Weir’s â€Å"Witness† successfully portray fascinating ideas to the audience. The idea of their unity and affinity with the land is suggested. Through the opening scene the sense of unity and the peaceful nature of the Amish community is examined through the wide shot of long, luscious grass, with the Amish emerging from as if they’re from the land itself. This shot is accompanied by natural abundant lighting, again suggesting there natural ifestyle and highlighting the gentle nature of the people thus establishing the Amish effectively as peaceful people who are in harmony with nature. Weir uses the techniques of the long shot in the opening scene where human figures walking together, whilst only seeing half of their body as if they are coming from the earth, the next shot of the close up of the human figures clearly demonstrating that they are Amish people, with this angle shot Weir has demonstrated the unity of the Amish community a s they walk as one together with the earth. Throughout this film Weir has clearly presented the concepts of,; how the peaceful Amish communities are marginalised and isolated from the modern world; the sense of unity and affinity the Amish culture have with the land; and the contrast between the two different worlds of the slow paced and peaceful life style of the Amish and the fast paced, materialistic, hectic lifestyle of the modern world.

Cooperation or Hegemony Essay Example | Topics and Well Written Essays - 1250 words - 1

Cooperation or Hegemony - Essay Example The paper reviews how the present-day international trade functions. It points out that core of the international trade system lies in the trade policies towards protectionism or free trade of different states. The author shows that in contemporary times, the international trade system involves certain rules, which explicitly target reducing protectionism. In this way, the instability, which may occur because of the uncertainty and unpredictability of trade relations can be, minimized. The work examines if the United States has a complete hegemonic control and dominance over the international trade market, because it is a known fact that powerful states tend to have broader focus upon political power, aggregate national income, social stability, and economic growth, which in some way affect the working of the international trade system. It also attempts to see whether different countries have brought the trade system together. The author concludes that much of the international syste m, which is established today, focuses on the ideas of the United States, which included an anti-government and liberal approach to the area of the trade. The international trade system seeks to create such a situation, so that countries can benefit from trade on maximum. The writer analyzes historic events which prove that the United States had a major role in creating a beneficial trade system. The conclusion of the research is the United States has a hegemonic control, necessary for the stability of the international market.

Retention and Diversity in HR Management Essay Example | Topics and Well Written Essays - 1250 words

Retention and Diversity in HR Management - Essay Example Slide 2. It is important for the management to retain their valuable staffs, who contributes the organization’s activities at their best level. Hiring is a complicated process because it is really difficult to find the right candidate  . However in case of resigning, HR manager should immediately react on the situation and understand an employee’s problems, discuss them focusing on the retention of a certain employee. Additional training promote employee’s development and are always a advantage for retaining an employee. Slide 3. Good compensation package would be a considerable advantage for the organization. For the employee, it will be one of the reasons to accept the job offer and stay with the certain company for a longer period. Positive and friendly environment is also important for most employees. Along with it, if the company provides professional development and supports its staff, it plays favorites for it, retaining more professionals. Slide 4. Businesses perceive diversity in the workplace as a business strategy, which increases productivity and meets the needs of consumers. The human resources are the first echelon of establishing connection between the employees who mirror the needs and preferences of customers and the organization strategy. With the growth of diversity value, companies recognize employee’s uniqueness and appreciate their perspectives. It ensures an inclusive operating environment with awareness and respect to different cultures. Moreover, diversity ensures flexibility inside the company, strengthening its ability to react to rapid changes of the global economy. Slide 5. Diversity is not only human resources responsibility. It requires partnership and collaboration of all functional areas within the company. The most successful companies create all possibilities for

Security Practitioners Essay Example | Topics and Well Written Essays - 750 words

Security Practitioners - Essay Example The whole procedure of software/application development is usually guided by a systematic software/application developing method that includes the following phases. The first step is evaluating the weaknesses of the existing software by interviewing the users; the second phase is where the new system is defined which takes care of the deficiencies in the old model. The third phase involves designing of the proposed system, in this phase, strategies are put in place regarding the physical development, hardware, operating system, programming, communication and security matters, the fourth phase is the development of the new software, in this phase, the users are also trained on its use. In addition its performance capabilities are also tested, if need be, adjustments are made at this stage. The next phase is putting the software into use where it can be phased in by gradually removing the old system or removing the old system at once and replacing it with the new system. ... This forms the basis of handling future projects whereby the background knowledge endowed to the students (what they learnt at school) is fundamental in enhancing their skills. A major challenge through this form of learning is that the security part, which is very critical in any software, is usually left to the professional to handle it therefore denying software development learners a chance to have an intensive hands on experience in software security. Software developer training and learning involves certification in SAS certified base programmer and SAS certified advanced programmer which are very important especially to programmers who deal with business applications and software. The other relevant certifications include Siebel, Oracle and Microsoft (McGraw, 82). Due to the rise in cybercrimes, it is vital for security training to be undertaken to ensure that all the information is safeguarded. To enhance security, IP filtering is necessary to ensure that specific information is only available at restricted areas; the students should b taught on the same though practical lesson by working alongside professionals while undertaking such assignments. Software developers learning has not been much concerned about the security of the applications that they make since their training involves creating applications with little attention to security issues of the software. This can be explained by the fact that the curriculum that is used in formal training institutions was made when there were few security threats therefore it did not put into account training in security. However, with increased security concerns, there has been a change in the tread with most software

Articles Summary Article Example | Topics and Well Written Essays - 1500 words

Articles Summary - Article Example s another 45 days to evaluate the child and it takes another 30 days for the Admission, Review and Dismissal committee to decide whether the child qualifies for special education or not. While writing the request a parent needs to clearly but briefly identify why they believe their child is in need of special education. While addressing this question the parent should outline concerns such as academic problems and the parents even need to clearly state that if the school has implemented any method to help the child, the procedure should not result in decreasing the speed of the review of the child. The IDEA has established that schools can try to help the child before and even when the evolution of the child by the school district is going on. They can help the child through RTI which is designed in order to provide support to those children who are failing to perform well in academics. Once the evaluation of the child is completed an ARD meeting is held in which the parent participates as a member. Once it has been identified by the ARD committee that the child requires special education services, and then the Individual Education Program is developed. After parents have requested for their child to be evaluated, it is the duty of the school district of Texas to provide parents with a document called Notice of Procedural Safeguards and this document contains information about the rights of the parents. If a child is not considered to be evaluated for special education and if a child is not believed to be provided with special education, the parents can get the child evaluated from an independent entity and the expense for this evaluation is paid by the school district. Before a child is provided with special education a parent needs to get the child evaluated by the school district for this form of education. The school district reviews the application of the parents and then decides whether a child is eligible for this form of education or not. The article

Global Strategies to Eliminate Hunger Essay Example | Topics and Well Written Essays - 750 words

Global Strategies to Eliminate Hunger - Essay Example According to the World Food program (2013), food security is a situation where a household has access to food for consumption. Most developed countries such as the United States of America, and China have highly invested in ways to ensure availability food supply to their population (Shapouri, 2010). They ensure that their household s do not live in fear of starvation. Finances have been channeled to projects and researches to help in the production of better strains of agricultural products. Technologically, laboratories and other research institution have been issued with state of the art technology to provide hybrids for most crops. This ensures food security, which involves storage of surplus foods in case of any risks. These risks involve economic meltdowns, natural disasters, and wars. Storage of surplus foods for the future ensures a country’s self-sufficiency (Shapouri, 2010). On the other hand, developing and non-developed countries have also started initiatives and p rograms to help increase food production (Lawrence, Lyons & Wallington, 2010). This has been implemented through financial and technological help from the already developed countries. However, even with this set initiatives, there have been increased cases of hunger and starvation. This is mostly evident in third world countries. Efforts to guarantee food security in most countries have had several setbacks irrespective of increased technological know-how and financial aids. ... For example, in Sudan, conflicts in Darfur region have lasted for a decade and led to displacements of millions of people. This has led to demand for extra food since the camps are in non-productive area. In some situations during war, the enemy may destroy the food reserves to cause defeat. To eradicate hunger in this situation, avoiding wars may prevent hunger since individuals will invest in other ideas to increase food production. Wars and civil conflicts may lead individual governments to channel more funds into purchasing armory and paying military (Peacock, 2012). In case wars are stopped, the funds could be used to invest in new and advanced ways of agricultural production. Moreover, global peace facilitate efforts geared to eradicate hunger rather than countries seeking to advance war ammunitions. Increased diseases such as HIV Aids, cancer, malnutrition have also contributed to cases of hunger and starvation (Lawrence, Lyons & Wallington, 2010). These diseases are mostly fo und in under developed countries due to poverty. Deaths from the diseases lead to loss of labor that provides psychical and mental work force in agricultural farms. In counties such as those in Africa, there are higher mortality rates due to the increased spread of HIV Aids, which leave most of the children as orphans. With increased medical bills, there are reduced funds to purchase and invest in food security. This increases the rates of hunger and starvation in these countries. The economies also suffer a fall in the countries’ Gross National Product due to increased funds being allocated health services. Focusing on how to reduce mortality rates due to major diseases will lead to an increased and strong work force. Investing in agriculture with the labor force will increase the

Articles Summary Article Example | Topics and Well Written Essays - 1500 words

Articles Summary - Article Example s another 45 days to evaluate the child and it takes another 30 days for the Admission, Review and Dismissal committee to decide whether the child qualifies for special education or not. While writing the request a parent needs to clearly but briefly identify why they believe their child is in need of special education. While addressing this question the parent should outline concerns such as academic problems and the parents even need to clearly state that if the school has implemented any method to help the child, the procedure should not result in decreasing the speed of the review of the child. The IDEA has established that schools can try to help the child before and even when the evolution of the child by the school district is going on. They can help the child through RTI which is designed in order to provide support to those children who are failing to perform well in academics. Once the evaluation of the child is completed an ARD meeting is held in which the parent participates as a member. Once it has been identified by the ARD committee that the child requires special education services, and then the Individual Education Program is developed. After parents have requested for their child to be evaluated, it is the duty of the school district of Texas to provide parents with a document called Notice of Procedural Safeguards and this document contains information about the rights of the parents. If a child is not considered to be evaluated for special education and if a child is not believed to be provided with special education, the parents can get the child evaluated from an independent entity and the expense for this evaluation is paid by the school district. Before a child is provided with special education a parent needs to get the child evaluated by the school district for this form of education. The school district reviews the application of the parents and then decides whether a child is eligible for this form of education or not. The article

Position paper for 2020 tourism Strategy Essay Example | Topics and Well Written Essays - 2000 words

Position paper for 2020 tourism Strategy - Essay Example The ACT Government, under the auspices of VisitCanberra, prepared the 2020 Tourism Strategy. The strategy seeks to provide a framework within which the full potential of the tourism industry in Canberra can be realized (The ACT Government, 2013). Its goal is to increase the revenue from overnight visitors to Canberra spend from the current $1.58 billion to $2.5 billion by the year 2020. This goal is consistent with the National Tourism Strategy 2020 that seeks to double the amount of money overnight visitors in the whole of Australia spend from the 2009 figure of $70 billion to $140 billion by the year 2020. The basis of the 2020 Tourism Strategy was a thorough market research of the industry (The ACT Government, 2013). The research project profiled the current tourist products and experiences as well as potential for new ones. In the first short run, the strategy will seek to realize its goal through a raft of measures. The first measure is to invest in the marketing of tourist destinations in the Canberra region for both local and international visitors. The second measure is to realize direct international flights and to expand the local aviation industry. The third is to enhance the technological capacity of the industry. The fourth is to promote sectors that complement the tourism industry. These include transportation and commerce. The fifth measure is to create an enabling business environment by eliminating barriers to entry and keeping statutory requirements to a minimum. Finally, the Government shall invest in new tourist products development. The Government recognizes that the above actions cannot be realized single-handedly; they will require the cooperation and coordination of all stakeholders (The ACT Government, 2013). These include tourism enterprises, regulatory bodies and all the attractions that the Commonwealth funds. Another broad goal if the strategy is to promote the

Underage Drinking Essay Example for Free

Underage Drinking Essay Joseph A. Califano, Jr. , Chairman and President of The National Center on Addiction and Substance Abuse at Columbia University once said, â€Å"A child who reaches age 21 without smoking, abusing alcohol or using drugs is virtually certain never to do so. † â€Å"Damn! †, I thought to myself as I rolled over and looked at the clock on the nightstand upon hearing my phone ringing at exactly 1:35 in the morning. I instantly new and felt something was wrong. â€Å"May I speak with First Sergeant Foy please? † growled the man with the husky voice on the other side of the phone line. â€Å"First Sergeant, this is Sergeant Miller of the Military Police station here at Fort Campbell. I have three of your soldiers here that are being charged with underage drinking and public intoxication. Can you please have a Sergeant First Class or higher here to sign for the soldiers? † â€Å"Yeah†, I barked into the phone. â€Å"I will be there shortly. † I hang up the phone without asking who the three soldiers were. Traveling back on base to Fort Campbell, my mind was racing back and forth between who the three soldiers were and what I would do to them as punishment when I arrive. Upon arrival at the military police station, there sat handcuffed Private First Class Lees, Private First Class Pierre and Private First Class Beck. All three, upon seeing my arrival, looked to the ground. Looking at them reminded me of the look my son gives me every time he does something wrong. Without a word, I signed for the three soldiers and called up their respective Platoon Sergeants, at least now knowing for sure they are already awake by that time, at 03:00 in the morning. I commanded the soldiers to stay at the barracks for the rest of the four-day weekend and be ready to see me at 09:30 AM after their first day back. The following Tuesday, the soldiers were then read their Miranda rights and are given a packet that they will have to take a lawyer to look. After which, they were given their corresponding punishments known as the Uniform Code of Military Justice. Punishments range from taking the rank from the soldiers, which we call a bust, and/or restriction to the post, and/or imposing extra duty, and/or taking monetary amount from the soldiers. These are, of course, up to the Commander of the unit. I, being a First Sergeant, am the right hand and senior advisor to the Commander of the company. Usually, whatever the First Sergeant and Commander agree upon will ultimately be the punishment of the soldiers. The following month, all three soldiers were given suspended busts, forfeiture of 300 dollars for one month, extra duties and restriction for seven days. One of the soldiers asked during his time with the Commander, â€Å"If I can vote, go to Iraq next month with my unit, serve my country with honor, combat terrorism and even give my life for my country at eighteen, then why can’t I have a drink or two with my friends before I leave? † Seven days later, we deployed to Iraq. The reason that I narrated this story first is simply to recognize the fact that underage drinking has become a problem in the United States of America and even in the Military. In fact, the National Institute on Alcohol Abuse and Alcoholism stated, â€Å"By the time they reach the eighth grade, nearly 50 percent of adolescents have had at least one drink, and over 20 percent report having been drunk. Among 12th graders, almost 30 percent report drinking on three or more occasions per month. Approximately 30 percent of 12th graders engage in heavy drinking or binge drinking, that is having at least five or more drinks on one occasion within the past 2 weeks, and it is estimated that 20 percent do so on more than one occasion† (â€Å"National Institute†, 2003). These percentages are astounding whenever I think about everything else that goes along with underage drinking such as drunk driving, sexual misconduct and even death. But, as I contemplate on this serious social and health issue, I cannot help but think to myself the experiences I had with regard to underage drinking. At the time when I was still a minor, I remembered knocking a few beers with my guy friends at our football team’s victory party. I knew back then that doing these things were largely for the purpose of being able to ‘fit in’. I believe it would be pretty accurate to say that peer pressure, especially today, is indeed one of the main reasons why teens indulge in underage drinking. According to Wikipedia (2008), â€Å"Peer pressure is a term describing the pressure exerted by a peer or group in encouraging a person to change their attitude, behavior and/or morals to conform to, for example, the group’s actions, fashion sense, taste in music and television, or outlook on life (â€Å"Peer†, 2008) In my opinion, peer pressure is the most dangerous â€Å"weapon† used against teens today. Knowing that teenagers nowadays are too gullible or susceptible to society or friends’ influences, for me, peer pressure may indeed be considered a dangerous weapon used, though obliquely, by teens. It is very possible that what parents teach their children throughout from their childhood to teenage years are easily swayed and distorted by influential friends overnight. According to the Center on Alcohol Marketing and Youth at Georgetown University (2008), underage drinking is estimated to account for between 12 percent and 20 percent of the United States alcohol market. It also states that more youth in the United States drink alcohol than smoke tobacco or marijuana, making it the drug most used by American young people† (â€Å"The Center†, 2008). Tallying that up, it would take millions and millions of dollars that teenagers spend on alcohol, just to fit in or have to face the consequences of becoming a full blown alcoholic at an early age or even later on into adulthood. Teenagers must be made aware of the long term effects of alcohol use. Dependence on alcohol has also been linked to depression, anxiety, oppositional defiant disorder, antisocial personality disorder and other psychological problems, some more severe then the ones mentioned. Some way, we have to get it through to them that drinking alcohol can and in most cases will lead to harder drugs. It is considered a responsibility of the society to protect the welfare of its adolescent members. Communities as a whole must come together to help prevent the use of alcohol in our teens today. And this must be a concerted effort to work effectively. Parents have to look for signs of underage drinking actively. Look for signs like mood swings, sudden problems in school such as poor attendance, sudden disobedience of family rules, hanging out with a new group of friends that they do not want for you to meet, low energy and a lack of interest in activities, smelling alcohol on your kids breath or just any behavior that is not in the norm for your child. Take action immediately. Communication is a good means. Let them know the long term effects of alcohol dependency and make them feel they are not hopeless. If children can see their parents drinking, there is also a great tendency for the former to do the same. Therefore, parents must be warily responsible. Growing Kids’ (2007) article stated, â€Å"It is much better to show your children how to expect them to behave, rather than merely telling them. † Together as a whole community we can make a difference (â€Å"Growing Kids†, 2007). In the story I have narrated, the young soldiers, no matter how disciplined they are supposed to be, will still go through the ‘need’ to engage in drinking. At times, I think, who am I to prevent them from doing what they want? But thinking of the perilous effects of underage drinking makes me feel responsible for these soldiers. I have a role to play in their lives. The fact that I am of authority to them issues me the ‘privilege’ to teach them what is bad and swerve from such. The fact that the three soldiers were caught and put in military police custody already proposes a significant presence of alcohol influence even in teens who are supposed to be extremely disciplined and guarded. How much more those people who are freely able to decide for themselves without supervision of people in authority? The fact that sever military punishments, even if they were aware of it, did not stop them from consuming alcohol only shows the possibility for them not to care about the penalty or retribution that they will get. Are teenagers nowadays becoming less and less wary just to have fun and drink? Parents are not the only ones responsible for these young adults. We, too, are. If we would not do something for these kids, who will? Besides, it is the future generation that will be affected, and we would not want that to happen.

The Audit Risk Model Accounting Essay

The Audit Risk Model Accounting Essay The Audit Risk Model (ARM) is defined as: Inherent Risk is the auditors measure of assessing whether material misstatements exist in the financial statement before considering of internal controls. Ignoring internal controls, if the auditor assesses that the likelihood of material errors is high, the auditor will assume that the Inherent Risk is high. As the Control Risk constitutes a separate component of the Audit Risk Model, it is ignored here.   Control Risk is the auditors measure of assessing the likelihood that the clients internal control system is unable to prevent or detect material misstatements exceeding a tolerable level. In assessing the level of the Control Risk, the auditor will assess the effectiveness of the firms internal control system during his audit, e.g. through questionnaires. The lower the effectiveness of internal controls the greater the frequency of error. Detection Risk is the auditors measure of assessing the likelihood that the auditor  wont detect material misstatements. Auditors will carry out more audit work to increase the detection rate if  Internal Risk and Control Risk are too high in order to meet the Audit Risk target. When applying the Audit Risk Model, the auditor has to determine a target level of Audit Risk that is in accordance with providing reasonable assurance. The Internal Risk and Control Risk can be pooled together as Occurrence Risk (OR), i.e. the risk of the existence of  misstatements before the actual audit. The Detection Risk on the other hand is the risk of the existence of misstatements during the actual audit. The first step in applying the Audit Risk  Model is to determine a tolerable level of Audit Risk. In the next step the Audit Risk is decomposed into its three components. The auditor has no control over the Internal Risk and Control Risk but must assess their levels in order to determine the level of Detection Risk that is sufficient to achieve the target Audit Risk. The Detection Risk can be influenced by the extent of testing. Applying the formula of the Audit Risk Model, the auditor will need to perform more testing, that is collect more evidence, and thus reduce the Detection Risk, in case the level of Internal Risk and/or Control Risk is high in order to achieve (maintain) the target. The Detection Risk  can be influenced by the nature, timing, and extent of the audit procedures. 2. One of the components of the audit risk model is inherent risk. Describe typical factors that auditors evaluate assessing inherent risk. With the benefit of hindsight, what inherent risk factors were present during the audits of the 1989 through 1992 Comptronix financial statements? Internal Risk is the auditors measure of assessing whether material misstatements exist in the financial statement before considering the effectiveness of internal controls. Besides factors related to the peculiar assertion, the auditor needs to take external circumstances into account that might influence the Internal Risk. Those can comprise the nature of business and industry, the integrity of management, the size of account balances, the existence of related  parties, the lack of sufficient working capital to continue operations, etc. Taking into account those numerous factors, professional judgment has to be applied by the auditor. Examples of accounts that pose low Internal Risk comprise traded securities or fixed assets in contrast to accounts with high Internal Risk such as those for which estimates have to  be used or complex calculation have to be conducted. With hindsight the following inherent risk factors were present: Fictitious purchases of equipment An audit that would have included a physical inspection of Comptronixs equipment might have revealed that certain recognized assets do not exist or  that considering the age of and thus the depreciation for the equipment that certain pieces of  equipment are not worth their book values. Fictitious accounts payments for the equipment Besides auditing in a manner that would have revealed the nonexistence of certain purchases of equipment the auditors could have also audited check records and bank statements to see where and by whom the checks were cashed in. This would have revealed that the checks were never cashed in by a third, outside party, but were cashed internally. Fictitious sales and accounts receivables In the same manner as with the fictitious accounts for equipment, the auditor could have checked the inventory to verify the decrease in inventory of goods for sale as well as the payments by the customers. The former would have revealed the lack of sales while the latter would have revealed the lack of external customers for no outside  party deposited money in Comptronixs account. Another approach would have comprised matching the sales with the order papers and invoices. Here the auditor would have realized that there are no records for the bogus sales and hence no sales were realized. 3. Another component of the audit risk model is control risk. Describe the five components of internal control. What characteristics of Comptronixs internal control increased control risk for the audits of the1989 1992 year-end financial statements? Control risk is an auditors ¶ assessment of the internal control systems of a company. This also includes the attitude and expertise directors and management have towards internal controls. If  control risk is high then the amount of substantive procedures that have to be conducted increases accordingly. The internal control: Integrated Framework published 1994 by COSO breaks effective internal control into five interrelated components: control environment risk assessment control activities information and communication monitoring The control environment encompasses the internal control framework and is considered a foundation for all other elements. Included factors are integrity, ethical values, competence, managements philosophy, operating cycles, assignment of authority and the attention and direction provided by the board. Generally the control environment materializes in a written statement being the code of conduct. The risk assessment is best described as the means of identifying and analyzing internal and external risks to the achievement of financial reporting control objectives. Control activities are developed to address each control objective and to minimize risks identified. Information and communication from management to personnel must be clearly stated and should stress that control responsibilities must be taken seriously. The personnel must understand its role in the internal control system. Thus the company identifies methods and procedures by which right information is provided to the right people. Finally, monitoring is the process (internal or external) to evaluate the performance of the internal control system over time. At Comptronix various factors increased the control risk for the company. First, the loss of one of the major customers is a circumstance that increases control risk as management has an incentive to misstate earnings and other accounts to stay profitable. Second, the accounting system could be bypassed by management with factious manual entries. This increases control risk as it grants unlimited authority to top management for changing and manipulating accounts. Also cash disbursements could be approved by management based solely on an invoice. Finally the computerized accounting system in the shipping department, which constitutes a good internal control device, could be accessed and manipulated by the controller. In summary management had too much authority to enter and change the electronic accounting systems of the company, while there were no double checks in place to verify and control manual changes in the system. 4. The board of directors, and its audit committee, can be an effective corporate governance mechanism .a) Discuss the pros and cons of allowing inside directors to serve on the board. Describe typical responsibilities of audit committees. Inside directors on the board can facilitate its effectiveness by establishing strong connections  between the board and day to day business. However, inside directors can also comprise the independence of the board when it comes to personal interests. For example, the ability of the  board to set bonuses that are tied to performance and salaries of management is an important argument against inside directors. Another common topic in research is that adding insiders to the board of directors reduces board monitoring. On the other hand, a study by George Drymiotes shows that a less independent board, one that also looks after the agents interests to some degree, can sometimes fulfill its monitoring role more effectively than a board that is completely independent. A fully independent boards inability to commit to a specific level of  monitoring effort makes monitoring ineffective. Having insiders as part of the board, however, shifts the boards interests closer to those of the a gent and mitigates the boards incentives to short-change the agent (Drymiotes, 2007). The paper also suggests that any other mechanisms that align the boards interests, to some extent, with those of the manager may be beneficial to organizations. For instance, board and management interests can become more aligned when management owns a portion of the firm. Giving management a share of the firm means that a group of shareholders is managing the firm. Importantly, this particular group of shareholders finds ex post monitoring desirable, the same way inside directors do. Thus, a board representing shareholder interests may have stronger incentives to monitor the agent ex post. The audit committees responsibilities can be summarized as assisting the board of directors in verifying: the integrity of the companys financial statements the independence, integrity, qualification and performance of the external auditors the performance of the companys internal audit functions the appropriateness of the internal control systems the monitoring of compliance with laws and regulatory requirements and the code of conduct b) What strengths or weaknesses were present related to Comptronixs board of directors and audit committee? First of all the CEO and COO of Comptronix represented management of the board which constitutes already for 28.6% of the board of directors. Despite the evidence above and considering that the managers engaged in fraud, the high percentage of inside directors on the  board is a considerable weakness. Moreover, the remaining five outside board directors, rather  undermined than strengthened the boards independence: Two of them had close affiliations with management, the other maintained relations that were not that apparent at first glance, but nevertheless substantial. One, for example, was the partner in the venture capital firm that owned over 5% of Comptronix. Finally four annual board meetings seem to not have been sufficient to exert control over management. Concerning the audit committee it can be maintained that it was neither independent nor  qualified. The committee members, two outside and one gray director, were drawn from the  board of directors which was already evaluated as not being independent. Furthermore, not any of the members had accounting or financial reporting backgrounds, therefore lacking crucial expertise and experience in their function as an audit committee. 5. Public Companies must file quarterly financial statements in Form 10-Qs, that have been reviewed by the companys external auditor. Briefly describe the key requirements of  Auditing Standards (AU) Section 722, Interim Financial Information. Why wouldnt all companies (public and private) engage their auditors to perform timely reviews of interim financial statements? The SEC requires all public companies to have quarterly financial statements reviewed by the external auditor on a timely basis. SAS No. 71 provides guidance on the nature, timing, and extent of procedures to be applied by the independent accountant in conducting a review of interim financial information. The objective of a review of  interim financial information is to determine whether material modifications should be made for such information to conform to GAAP. A review of interim financial information consists principally of inquiries and analytical procedures. It does not include (1) tests of accounting records, (2) the evaluation of corroborating evidential matter in response to inquiries, or (3) other normal procedures ordinarily performed during an audit. Thus, the accountant does not obtain reasonable assurance that would serve as the basis for an opinion on that financial information. In performing a review of interim financial information, the accountant needs to have sufficient knowledge of a clients internal control as it relates to the preparation of  both interim and annual financial statements. That knowledge assists the accountant in identifying the likelihood of potential material misstatements in interim financial information and in selecting the inquiries and analytical procedures that will provide the accountant a basis for reporting whether material modifications should be made to the interim financial information in order for it to conform to GAAP. Non-public companies are not required to engage independent accountants to  perform a review of interim financial statements. Thus, a private companys decision to engage an independent accountant to conduct a review of interim financial information is a cost-benefit decision. The services associated with obtaining such a review require time and money. If top executives and the board of directors do not believe the related  benefits exceed the costs, then they are not likely to engage independent accountants. The guidance in SAS No. 71 applies to interim financial information that is included in a note to the audited financial statements of a non-public company. If the interim financial Information for the non-public company is presented in a separate complete set of interim financial statements, the accountant should comply with the AICPAs Statements on Standards for Accounting and Review Services. Recently, there has been increased attention on interim reviews because of alleged financial reporting fraud involving interim financial statements. The SEC requirement for timely interim reviews for public companies was sparked by the February 1999  Report and Recommendations of the Blue Ribbon Committee on Improving the  Effectiveness of Corporate Audit Committees (The Blue Ribbon Report). That report included a recommendation that the SEC require a reporting companys outside auditor to conduct a SAS No. 71 interim review prior to the companys filing of its Form 10-Q with the SEC. According to the Blue Ribbon Panels report, the  ³increased involvement by the outside auditors and the audit committee in the interim financial reporting process should result in more accurate interim reporting. 7. Provide a brief summary of each of the three fraud conditions. Additionally, provide anexample from the Comptronix fraud of each of the three fraud conditions. 1) I ncentive or pressure to perpetrate fraud  ± Bonus for superb performance. Company awardstock incentive to key employees2) An opportunity to carry out the fraud  ± Executive positions that may bypass existing accountsystem. I nternal controls are insufficient. Board of directors composes of mostly internaldirectors and acquaintances.3) Attitude or rationalization to justify the fraudulent action.  ± helped company avoidingreporting net losses. 8. Auditing Standards (AU) Section 3 16, Consideration of Fraud in a Financial StatementAudit, notes that there is a possibility that management override of controls could occur inevery audit and accordingly, the auditor should include audit procedures in every audit toaddress that risk.a) What do you think is meant by the term  ³management override ´? Management override can be defined as the possibility for management to circumvent internalcontrols that appear to work efficiently, in order to manipulate accounting records and preparing fraudulent financial statements directly or indirectly. As the internal control system is expectedto function properly, the ways in which management can override controls are unpredictable. b) Provide two examples of where management override of controls occurred in theComptronix fraud The executives were able to bypass the existing accounting system. They could record fictitious  journal entries of sales and purchases manually inventing some customer order numbers andquantities that did not exist and obviously were not cross-checked with other internal systems,like the customer order- or inventory system.  Next to that it was possible to record fictitious purchases of equipment without creating thenecessary documents accompanying such purchases. The internal control failed to detect thisirregularity.Another example is the possibility of overriding control systems over cash disbursements. With afictitious vendor invoice it was possible to make an accountant payable clerk prepare a check  without the necessity to crosscheck whether the delivery of the goods actually took place or anorder number generated by the vendor existed that should have been found on the invoice later  on. c) Research AU Section 3 16 to identify the three required auditor responses to furtheraddress the risk of management override of internal controls Paragraphs 58  ± 67 in Section 316 of the Auditing Standards by the PCAOB describe proceduresthat should be performed to further address the risk of management override of controls. Thethree main responses that should be undertaken by the auditor are as follows:1. Examining journal entries and other adjustments for evidence of possible materialmisstatement due to fraud.Material misstatements due to fraud mostly occur by:a. recording inappropriate or unauthorized journal entries throughout the year or at periodend or  Ã‚  b. making adjustments to amounts reported in the financial statements that are not reflectedin formal journal entries due to consolidating adjustments, report combinations andreclassifications.Therefore, the auditor should test the appropriateness of journal entries recorded in the generalledger and other adjustments. I n particular, the auditor should:à ®Ã¢â€š ¬Ã¢â€š ¬ Obtain an understanding of the entitys financial reporting process and the controls over  Ã‚  journal entries and other adjustments à ®Ã¢â€š ¬Ã¢â€š ¬ I dentify and select journal entries and other adjustments for testingà ®Ã¢â€š ¬Ã¢â€š ¬ Determine the timing of the testingà ®Ã¢â€š ¬Ã¢â€š ¬ I nquire of individuals involved in the financial reporting process about inappropriate or  unusual activity relating to the processing of journal entries and other adjustments2. Reviewing accounting estimates for biases that could result in material misstatement due tofraud.The assumptions and resulting accounting estimates that management has to make to prepare thefinancial statements affect the underlying accounting techniques and figures. Therefore, a lot of  fraudulent financial reporting is done by intentional false estimations of management. Theauditor ¶s task is to consider retrospectively whether single estimates are supported by auditevidence and whether the ones that underlie the reported financial figures widely diverge and, if  so, investigate whether the assumptions and accounting estimates were intentionally biased in  part of management. Thereby, the auditor should test those accounting estimates that are basedon highly sensitive assumptions or are otherwise s ignificantly affected by management  judgements. I f single management estimates were biased, affecting the financial figuresmaterially, the auditor should investigate whether there have been circumstances that led to this  bias and if these circumstances can constitute a risk for financial statement fraud. Also theestimates taken as a whole should then be re-considered by the auditor.3. Evaluating the business rationale for significant unusual transactions.Transactions that are outside the normal course of business for the company or entityinvestigated or that appear to be unusual should be investigated by the auditor . I t should also beevaluated whether there is an underlying rationale behind those transactions or whether they are  possibly an indication of fraudulent financial reportingTo understand the underlying rationale for the transactions in question, the auditor shouldinvestigate:à ®Ã¢â€š ¬Ã¢â€š ¬ Whether the form of such transactions is overly complex (e.g. whether it involves multipleentities within a consolidated group or unrelated third parties)à ®Ã¢â€š ¬Ã¢â€š ¬ Whether management has discussed the nature of and accounting for such transactions withthe audit committee or board of directorsà ®Ã¢â€š ¬Ã¢â€š ¬ Whether management is placing more emphasis on the need for a particular accountingtreatment than on the underlying economics of the transactionà ®Ã¢â€š ¬Ã¢â€š ¬ Whether transactions that involve unconsolidated related parties, including special purposeentities, have been properly reviewed and approved by the audit committee or board of directors à ®Ã¢â€š ¬Ã¢â€š ¬ Whether the transactions involve previously unidentified related parties or parties that do nothave the substance or the financial strength to support the transaction without assistance from theentity under audit

Are There Things Which We Should Not Know? Essay -- Science Argumentat

Are There Things Which We Should Not Know? It has been claimed that decisions concerning scientific research topics and the publication of research results are purely methodological, and that any moral considerations refer only to research methods and uses of acquired knowledge. The arguments advanced in favor of this view appeal to the moral neutrality of scientific knowledge and the intrinsic value of truth. I argue that neither is valid. Moreover, I show three cases where a scientist’s decision to begin research clearly bears moral relevance: (1) when starting an inquiry would create circumstances threatening some non-cognitive values; (2) when achieving a certain piece of knowledge would threaten the existence of the individual’s private sphere; and (3) when there are reasons to think that humankind is not prepared to accumulate some knowledge. These cases do not prove the existence of some intrinsically ‘morally forbidden topics,’ but show that the moral permissibility of any given inquiry is n ot a priori guaranteed but needs to be judged in the same way that its methodological soundness is judged. Judgments concerning research topics have both methodological and moral aspects and these two cannot be separated under the threat of distorting science. Making such judgments requires knowledge not only of scientific methodology, but also of its social and philosophical implications. Philosophy is necessary in order to do good science. My search for an answer to the title question is restricted to science which is the main source of our knowledge about the world and to its moral dimension. In order to know anything in a scientific way one needs to investigate relevant themes with scientific means. Are there then topics whic... ... D.O. Dahlstrom. Nature and Scientific Method. Washington, D.C.: The Catholic University of America Press 1991. 95-105. Gaerdenfors P. ‘Is There Anything We Should not Want to Know?’ in: J.E. Fensted (ed.), Logic, Methodology and Philosophy of Science, New York: Elsevier 1990. 63-78. Glass, B. ‘The ethical basis of science’ in: Bulger, R.E. et al. (eds). The Ethical Dimension of the Biological Sciences. Cambridge University Press 1993. 43-55. Herrnstein R. J. and Wilson J. Q, Crime and Human Nature, New York: Simon and Schuster 1985. Rescher, N. ‘Forbidden Knowledge’ in: Forbidden Knowledge and Other Essays on the Philosophy of Cognition, Dordrecht: Reidel 1987. 1-16. Verhoog, H. Genetic Modification of Animals. Should Science and Ethics Be Integrated? in: A. Lekka-Kowalik and D. Schulthess (Eds). Forbidden Knowledge. The Monist 79 (2) 1996.

Survival Processing Essay -- Sociology

Numerous studies have shown the human mind has a heightened ability to encode information relevant to our survival. During the standard paradigm used for proving a basis for survival processing, participants were instructed to imagine themselves in an unknown grassland without access to basic needs (Kostic, McFarlan, & Cleary, 2012). The subjects were then asked to rate a list of items based on how useful they would be given the survival scenario (Kostic et al., 2012). Following a short delay, the participants were then asked to recall or recognize items, which had previously been presented (Kostic et al., 2012). Based on the findings researchers were able to conclude words pertaining to our survival are better retained then words that are not, even when the survival scenario was changed to various situations such as a bank robbery (Kang, McDermott & Cohen, 2008), a vacation scene (Nairne, & Pandeirada, 2008), or survival in a large city setting (Nairne & Pandeirada, 2010). Although recent research has been able to clearly define what survival processing is there are more aspects, which have been explored and investigated which will be discussed within the confines of this paper. The two main areas that will be focused on are the mechanisms responsible for this phenomenon and some of its limitations; a conclusion will then be drawn on future directions of study within this topic. It could be assumed face perception would fit the criteria of important survival information and thus the advantages of survival processing would also be in effect. Yet a study conducted by Savine, Scullin and Roediger (2011) looked at survival processing in relation to faces to test if this was a limitation of this type of processing. Researchers cond... ... Cognition, 33(2), 263-273. Nairne, J. S., & Pandeirada, J. S. (2008). Adaptive memory: Remembering with a stone-age brain. Current Directions in Psychological Science, 17, 239–243. Nairne, J. S., & Pandeirada, J. S. (2010). Adaptive memory: Ancestral priorities and the mnemonic values of survival processing. Cognitive Psychology, 61(1), 1-22. Savine, A. C., Scullin, M. K., & Roediger, H. (2011). Survival processing of faces. Memory & Cognition, 39(8), 1359-1373. Smeets, T., Otgaar, H., & Raymaekers, L. (2012). Survival processing in times of stress. Psychon Bull Rev, 19, 113-118. Tse, C., & Altarriba, J. (2010). Does survival processing enhance implicit memory?. Memory & Cognition, 38(8), 1110-1121. Weinstein, Y., Bugg, J. M., & Roediger, H. (2008). Can the survival recall advantage be explained by basic memory processes?. Memory & Cognition, 36(5), 913-919.

World War II

Who was Joe Louis, why is he important, and why did he help to increase black enlistment into the military? He was important because he defeated a white boxer and encouraged blacks to enlist In the army 2. What was the first concentration camp and when was it set up? Dachas, 1933 3. What groups of people were targeted during the Holocaust? Jews, Gypsies, Polish Catholic, Russians, mentally and physically disabled, homosexuals, and political prisoners. 4. What was the â€Å"Final Solution†? The mass murder of Jews 5.Based on the reading, describe Auschwitz. More than 1. 6 million were killed in Auschwitz, they didn't feed babies to see how long they could survive 6. During the asses, how was widespread anti-Semitism demonstrate by the US? The US only let 10 percent of the quota of Jewish people allowed into the country 7. How many nations were involved in ‘MINI and where did fighting take place? 70 nations were involved. 8. How many people participated In the war and how many people died? Over 70 million people served 9. Which nation suffered the greatest number of deaths? Which nation suffered the least?Soviet troops, Germans, and Japanese suffered the most and Americans suffered the least amount of death 10. In what ways did the world change because of the war? The world is more observant of situations and people like Hitler and WI lead to the Nuclear age 11. How was US sentiments about international relations prior to WI similar to feelings prior to WWW? Because before WWW they were striving for Isolationism and they are striving for It again after WI 12. Why was the Kellogg- Brand Pact unsuccessful? Because the other nations didn't agree with it so the other nations went to war anyways and tried bringing America into it. 3. In 1935, how did a large percentage of college students feel about war? Why did many people feel this way? They weren't going to fight even if they were invaded 14. What was Merchants of Death and what did It argue? It was a book that said that the United States had been drawn into the European war by international arms manufacturers who had deliberately fomented conflict In order to market their products 15. What was Mien Kampala and what did It call for? Mien Kampala means my struggle. It laid out Hitless plan for Germany. 16. Why was Doll Hitler imprisoned?Because he and his Anza party took over the 5 year old republic of Germany. The Beer Hall Putsch 17. What actions did Hitler take after becoming the chancellor of Germany? He outlawed labor unions, imposed newspaper censorship, and decreed that the Nazis would be the only political party of Germany. He also established a I OFF the age of 10 to Join youth organizations and follow Nazi beliefs. 18. What were the Unmerge Laws and what did they do? Forbade intermarriages, restricted property rights, and barred Jews from the civil service, the universities, and all professional and managerial occupations. . What did Japan do because of their lack of ra w materials? What was the reaction of the US? They invaded Manchuria.. President Hoover rejected a military response. 20. As Japan ignored the reaction, what actions did they take during the asses? What was the reaction of the US? In December 1937, Japanese aircraft bombed the Panky, a U. S. Gunboat stationed on the Yanking River. The United States accepted Japan's apology 21 . What event took place in Nanking and how did the US react? In December 1937, Japanese aircraft bombed the Panky, a U. S. Gunboat stationed on theYanking River. The United States accepted Japan's apology 22. Who led Italy throughout WI? Bonito Mussolini 23. What was Italy's political party and how was it similar to Hitter's Germany? Fascism. He said he would end political corruption and labor struggles Just like Hitler. 24. What were Italy's aspirations regarding Africa? To make an Italian empire in North Africa, 25. What actions did Germany take after dropping out of the League of Nations? He went seeking mor e land in England 26. What areas was Hitler able to annex without interference of Britain and France? Austria 27.What is appeasement and why were Britain and France looked at as appeasing Germany? Appeasement is to make someone happy. They kept giving Germany breaks 28. What was agreed upon in the German-Soviet non-aggression pact? That the soviet union could have control over Poland 29. What event caused the war to begin and what was Germany's war tactic? WWW. Germany's war tactic was tip become the master race 30. Who became Prime Minister of Britain during the war? Winston Churchill 31 . What was the German Air Force called? Luftwaffe 32. After failing to destroy Britain, what actions did Germany take?They invaded Belgium 33. What events occurred between Deck. 6 and Deck. 11, 1941? Soviet forces repulsed the German attacks on Moscow. This was Hitter's first defeat 34. Between 1935 and 1941, how was the US involved in the war? We responded to the war by issuing a proclamation of n eutrality. In 1941 the President offered a Lend- Lease aid to the Soviet union. 35. What actions did the US take against Japan because of their expansion throughout Asia? America froze all Japanese bank accounts in the US. 36. When did the bombing of Pearl Harbor occur? Deck 7th 1941 not destroyed the ship repair facilities. 8.What was the US reaction to the bombing of Pearl Harbor? The US declared war on Japan 39. How did the war affect US economy? Give specific examples. The war brought unprecedented prosperity to America. 40. How did WI affect American fashion? Women had to work so they couldn't wear more feminine clothes so they had to wear more masculine clothes 41 . What happened to the NAACP during the war? Their membership went from 50,000 to 500,00 thousand. 42. What was â€Å"Rosier the Riveter† and did it represent? She was the popular image of of women who abandoned traditional female occupations to work in defense industry. 3. What role did Mexican Americans play during the war? Almost 400,000 served during the war. 44. How were Mexican Americans treated in Los Angels during the war? Many youth gangs erupted in Los Angels 45. How was the naturalization of Italian, German, and Japanese immigrants to the US affected during the war? They weren't allowed to in mass numbers. 46. What were Internment Camps? How did Sauerkraut v. US relate to these camps? Internment camps were for immigrants when they wanted to move into another country but they had to go to camps.Because a US military official told Sauerkraut to go too camp and he said no and then he went to Jail. 47. How many people died at Straddling? 850,000 48. Before invading France, where did the US and British forces begin fighting? Germany 49. When did the allied invasion of France begin and what was it referred to as? 50. How/when did Hitler die? April 30th 1945. Gunshot to the head 51 . When was V-E day? May 8th 52. What were the US' two strategies to defeat Japan and who led each of th ese? 53. What was the Enola Gay? Boeing 8-29 Superstores bomber

Listo system Essay

Introduction and Background: Listo system is one of the leading graphic service agency with long history of success at early 1990s. In early 1090s, the company quickly grew into one of the top graphic service companies in the world Listo system ‘VISION statement is â€Å"To be recognized as a leader in supplying quality graphic design product and services to our customers and to be respected by our clients and staff.† Listo Systems’ MISSION statement is: â€Å"We strive to develop superior graphic design products and services for our users through state-of-the-art technology, innovation, teamwork, and leadership.† (Justanswer.com) Diagnosis: Development of e-commerce in modern competitive commercial world has reduced need of middleman, brokers, and distributor, which radically changed the traditional layer distribution channel .The development of technological infrastructure epically ecommerce trading system not only shifted the power from seller to buyer, but also gave consumer’s the ability to search for best quality, service, term, flexibility and innovation. This gave wide flexibility in consumer buying process. If customer were not pleased with company’s product or service, they feel free to switch brand to other firm. Technologies have allowed Listo Systems to provide quality services and products faster and more efficiently. However, new technology has also been beneficial for Listo Systems’ competitors. The competition has grown significantly in number and in the quality of services and products that they provide. The increase in technology has also led to an increase in customer demands and expectations. Customers want services and products; however Listo’s Management was less concerned with the opinions and was more focused on production and profit. Instead of enlisting employees’ opinions, more directive orders were given. Listo hired a number of new managers and employees and due to lack of training and increased complexity associated with adding new layers to the hierarchy resulted in the organization’s goals and objectives becoming unclear. Analysis and evaluation: Analysis and evaluation can be done using two theories. PEST Analysis: Political: During 1990 various countries were implementing Trade liberalization, and perfect competition market for globalization where Listo also felt its impact both negatively and positively Economic: Europe and rest of the world felt the impact of government policies concerning taxation, labor union, cyber regulation, exchange rate policies . Social: Huge social change due to change in technology like internet media, was felt by listo system. Consumer attitude and opinion, consumer buying pattern , fashion and role model, were serious matter to focus during 1990 which hit listo hard enough to panic. Technological: Competing Technology development, could be handled through research based strategy, research based funding for replacement and solution of technology , information and communication, and consumer buying mechanism vs technology did not get full attention. Recommendation: 1. Listo should have to implement Research based funding for computing technological change should be implemented 2. Proper management strategy should be implemented to cope globalization and political change. 3. The expectancy theory should be implemented to motivate the employee provide them the assurance effort will lead to acceptable performance (expectancy), Performance will be rewarded (instrumentality), and The value of the rewards is highly positive (valence). (Herzberg, 1968) How has Listo Systems felt the impact of power shifting from the seller to the buyer? According to Rosabeth Moss Kanter, a professor at Harvard Business School, â€Å"The major challenge management faces today is living in a world of turbulence and uncertainty where new competitors arrive on the scene daily and competitive conditions change. We can no longer count on a stable world that is unchanging and unvarying and manage accordingly.† This statement implies in the case of Listo System and its overall performance in a competitive market. Regarding its history, Listo was very much concerned about its employee’s needs and their participation in decision making of the company. To operate in a world shaped by globalization and information revolution, the company focused more on the advancement of technologies and improvement in productivity. But the employees were taken as a secondary  importance. They were not provided with proper training of new technology and their views on decision making process were ignored. The significant changes in information flow, created people issues and called out the need for mass training in the organization. The company started giving emphasis to the advancement and was more concentrated on production and profit. Due to the lack of proper training, the employee’s became less motivated. For a better and effective performance, it is necessary for an organization to understand the behavior and needs of the employees. Satisfaction of the needs leads the employees to work more efficiently and effectively. A positive environment should be provided to make them more productive. But Listo ignored the requirement of the employees. And, the employees could not resist the rapid change in the organization. Moreover, new layers of supervisors and employees were added which slowed the pace of decision making. All these changes resulted in lack of employee’s motivation, lack of clearness of goal and a shift of power from seller to the buyer. The demotivation of employees and lack of clearness of the goal in the agency resulted in low quality production. As a result, the company could not cope with the growing and changing need of the customer and started losing them gradually. According to Michael Hammer, customers want more products from less money, more quality and service and more flexibility and convenience and more innovation. While the organization had been expanding in size and competence level, productivity was affected and quality decreased. It was very difficult to fulfill the needs and wants of powerful customers who have the ability to search for best service, quality, technology, innovation, etc. Due to the fast internet technology, customers have become aware of the new quality products with cheaper price and their expectancy level has become higher. They want more products in fewer prices and within a limited time. Directing, changing and influencing behavior of such customers is significant for the sustainability. The company must provide real value to them either by offering strong products and services or lowering the cost or by creating new technologies that is more efficient. Listo ignored the issues of consumer behavior as well as employee’s behavior. Ultimately, the power shifted from the seller to the buyer of the products and services. Customers were aware of the substitute products and services that are quality product at lower price which resulted as benefit to the competitors  of the company. As seller may raise the market price by withholding supply, the buyers may be able to reduce the market price by withholding the demand. To gather the attraction of such a huge market with all the knowledge and information, Listo had to strive hard. It should have focused more on customer’s behavior and their needs along with the employee’s satisfaction at work. There was no other option for the agency but to match the changing and growing need of powerful customers. The management needed to make new strategies to sustain in the changing market. The power shifting from the seller to the buyer had a big impact on the overall performance of the company. Due to this change of power, now the supply of the products and services depend on the satisfaction of the customer’s need and wants. It was now up to those large numbers of buyers to evaluate the products and make radical changes in the supply. Thus, the power shifting from seller to the buyer was an unexpected failure and gradual decrease in the demand of products and services of Listo Systems. What external environmental factors are affecting Listo Systems? An environmental factor plays a crucial role in the development of any organization. There are two types of environmental factors that affect the performance of a company (i.e. internal and external).Internal factors of environment refers to events, factors, people, system and conditions inside the organization that are controllable by the company. Whereas, the external factors of environment are those that occur outside the organization but causes the changes inside and are many times uncontrollable by the management of the organization. Based on Achieve Model, the external factors are the environment that can influence the performance an individual even if he/she has all the ability needed to the job. Listo Systems was also affected by both the internal as well as external factors in the environment. The internal factors included the goal of the organization, company’s rules and regulations along with its aim, organizational culture, and the employees working in the agency. Change in the internal factors of Listo had a great impact on its performance. Similarly, the external factors like customers, competitors, technology, suppliers, the economy, resources, and the regulatory system had a significant influence on its operation, growth, and long term sustainability. As per the information provided in the  websites, Listo being more focused on new technology was losing its employee’s motivation. As a result, the productivity was low and the quality was below the expectation of the economy, the customers, the suppliers, etc. Customers want quality product at cheaper price and if they don’t get it, they walk away for a substitute product that different competitors of the organization provide at lower price. The same thing happens in the case of Listo systems. The customers were taken away by the competitors because of the quality product at a cheaper price. The competitors were aware of the consumer’s behavior and expectancy. But, Listo had ignored the consumer’s behavior along with the other human behavior. It is very essential for an organization to understand the human behavior because it has to deal with human with different understanding, thoughts, needs, values and priorities. Even though the external factors are outside the company, it is important to monitor and adapt the external environment in a continuous manner. Since, Listo didn’t have a continuous monitoring on external environment, it lost its control oven those factors and it was very difficult for the agency to sustain in the market. It could not adapt the changing and varying environment as well as needs of the customers who play a vital role in the success of a company. Customers being dissatisfied with its products and services chose to move on to the substitutes provided by the competitors. And, the competitors having a good understanding of the human behavior made changes with their products to attract the customers of Listo. They were aware that if they provide a quality product at that moment they can win those customers which made Listo to lose its customers and made the demand low. Advancement in technology needs proper training which was not provided by the agency to its employees and thus there was lack of motivation resulting in low productivity. Thus, the suppliers of the materials and resources of the company were not willing to work with Listo systems because of its failure in the market. These external factors affected the overall environment of the graphic design company and changing its great success in the world to failure ultimately. CHAPTER- 2 COGNITIVE DISSONANCE Introduction: Cognitive dissonance deals with the relationship between one’s self-perception and their environment. Leon Festinger analyzed that when two  perceptions relevant to each other are in conflict, it creates the situation of dissonance. Diagnosis / Analysis: Alderfer’s ERG theory states that there are three core needs to motivate people; growth, relatedness and existence. Jackie had been looking for a large organization where she could develop her long-term career goals. Her positive attitude towards recycling was influenced by her observations and experiences that she had during her school life. There she tracked what happened to all the paper put in the trash pail in each classroom. Recommendation: There are many such employers who understand the employee’s behavior and adapt themselves to make them influence for a better performance and predict the future behavior of employees. So, there can be other options and opportunities for the job for Jackie. Because if she stays with Dorf, she might get frustrated if she can’t ignore the company’s choice to recycle and later on get disappointed and it will be harmful to both the company and Jackie herself. 1. Discuss Jackie’s dilemma in terms of cognitive dissonance. Cognitive dissonance deals with the relationship between one’s self-perception and their environment. Leon Festinger analyzed that when two perceptions relevant to each other are in conflict, it creates the situation of dissonance. Jackie Hartnett, an individual with a high technical skills and a strong passion for the well-being for the environment, got job at Dorf Car Factory. Since, she was very much interested and concerned about the well-being of the environment; she could satisfy her job of reducing the harmful effects of wastes and garbage coming from factories by the means of recycling in an effective way and could give an outstanding performance. She had a very positive attitude and behavior towards her job as well as the boss, Charlie Damon. A positive behavior and attitude at his/her job helps a person to achieve the desired goal and satisfaction of physiological, social, safety, esteem and self-actualization needs. Alderfer’s ERG theory states that there are three core needs to motivate people; growth, relatedness and existence. (Managementstudyguide.com) Jackie had been  looking for a large organization where she could develop her long-term career goals. Her positive attitude towards recycling was influenced by her observations and experiences that she had during her school life. There she tracked what happened to all the paper put in the trash pail in each classroom. Jackie implemented a school- wide recycle program where she could apply her learning and experiences to make the environment free from the harmful elements. In this program, all the waste or papers were put in a separate trash pail and sent to a recycling factory to change it in reusable consumer goods. Her boss was finding her very attentive and efficient at work. She was experiencing a job satisfaction which matched her expectancy. Job satisfaction is achieved when needs of an individual is fulfilled. Both attitude and job satisfaction are interrelated. If Jackie had a negative attitude towards her job, she would have never been satisfied. Her needs were satisfied as well. But sometimes needs are blocked in the attempt to accomplish a goal. Frustration occurs when the goal attainment is blocked. Whereas, aggression comes with an aggressive and unfriendly behavior. Rationalization is a situation when a person makes excuses for his/her failure to accomplish a goal and regression is a tendency to react. Moreover, fixation means repeating the same behavior as per Maier. And, resignation relates to a situation when an individual gives up to the situation or move on after a prolonged frustration. All these situations come under cognitive dissonance. 2. How could this new information on Dorf’s actual recycling program affect Jackie’s perception of the company she works for? What impact could this have on her overall performance? Are her personal values around recycling strong enough to determine who she works for? Being experienced for a year in the job of recycling Drof’s performance had improved day by day. At the same time, she came to know about the facts of the recycling program and she then uncovered the actual information showing that several factory shipments of waste material being sold to another company. She made some quick research and came to the point that those other companies didn’t properly dispose the waste products in a hygienic way. The waste products and materials were not disposed in the right way to keep the environment free from the harmful effects of it. And, when she approached her boss, Charlie,  with the facts and information regarding the waste materials recycling, she was taken aback. She was informed about the costs associated with the approaches to ‘greener’. She was dissatisfied with the reply and was disheartened in a way that she started thinking about her personal values which must match with one’s job. Her personal value towards recycling doesn’t allow her to stay in the same job anymore a kind of frustration was created in her attitude as well as behavior. The actual recycling programs changed her attitude and lead her to cognitive dissonance where two perception of her own were moving in her mind. She was in a dilemma whether she should leave the job and break the commitment she had made with the company or she should continue her job instead of knowing the fact of it. But she had to decide and choose between her own perceptions which were a very difficult situation. Her personal values were strong because they were created as an attitude from school life environment. It’s very difficult to change such a strong and positive attitude which is built in years. It could determine what she was actually working for, whether for her personal values or for the achievement of goal. 3. Do you think Jackie should ignore the company’s choice to recycle or not and just keep doing her job? Is she willing to walk away from a good paying job with benefits? Are there other employers who are likely to be more open to recycling programs, and should she pursue opportunities with those companies? The recycling program of Dorf Car Factory created a psychological discomfort in Jackie and she was bound to change her perception to reduce the tension by ignoring the company’s choice to recycle. Cognitive dissonance in her changed her attitude and also affected her performance. Her goal won’t be achieved if she quits from the job. Her needs will be blocked which will lead her to an irrational behavior in a continuous manner. If she is not satisfied at her work place, the environment where she works, she can’t satisfy her job as well as the boss. She will be frustrated and the frustration will develop to the extent that will occur an aggressive behavior. Later on this aggression will take place of rationalization, fixation and resignation if continued for a long period of time. In that situation, she can’t ignore the Dorf’s choice whether to recycle or not because her inner perception and values are very different than her job requirement. But an employee should never ignore the fact that an organization’s achievement of goal is also the responsibility of the employee working there. Their performance and activity can improve or hinder the overall performance and play a crucial role in attainment of the organizational goal. At the same time, job satisfaction motivates one to work better and increase the productivity. One can’t work in a negative environment where employee’s satisfaction is not given any priority. Firstly, she should understand her need. Then, she should try to handle the situation and make herself comfortable with the job and focus on her work and try to change her attitude towards the recycling programs. If her attitude is changed positively, she won’t have any problem at her job at Dorf. Secondly, Jackie should try to find out a job that matches her satisfaction, competence, values and perceptions. And, she should have the broader knowledge of the companies and should also find out whether she’ll get the same type of job environment and employers or there are many more opportunities in the market where she can fit herself and get job satisfaction which won’t hamper her values and ethics. In my opinion, our values and attitude brings a sense of self-confidence and responsibility in us. So, Jackie should stay with her own values and move on for a job that satisfies her motives and needs rather than hanging on for a better payment. There are many such employers who understand the employee’s behavior and adapt themselves to make them influence for a better performance and predict the future behavior of employees. So, there can be other options and opportunities for the job for Jackie. Because if she stays with Dorf, she might get frustrated if she can’t ignore the company’s choice to recycle and later on get disappointed and it will be harmful to both the company and Jackie herself. Definitely, she should pursue to the opportunities of recycling programs with other companies for her better development and achievement of her own goal and should walk away from the Dorf Car Factory where she can’t get a job satisfaction and motivation. Bibliography F, H. (1968). One more time: How do you motivate employees? Harvard. Herzberg. (1968). One more time: How do you motivate employees? Harvard . Justanswer.com. (n.d.). Retrieved from www.justanswer.com: http://www.justanswer.com/homework/5gcht-case-study-listo-systems-challenge-growing-organization-listo.html Managementstudyguide.com. (n.d.). Retrieved