The Rise and Fall of Enron

The meteoric rise and fall of Enron is one of the most notorious tales in the history of corporate America. Enron was the seventh-largest company in the United States in 2000 and ‘Fortune' magazine had declared it as America's â€Å"most innovative company† for six straight years; its share price had climbed from $ 10 a share in 1991 to over $ 90 a share in August 2000 while its revenue jumped to more than $100 billion. (â€Å"Rise and Fall of an Energy Giant†) No one could have predicted that before the end of the following year the â€Å"rising star† of corporate America would be filing for bankruptcy, shaking investor confidence to the core and signalling the end of the longest bull-run in the American stock exchange's history. The ramifications of the dramatic collapse still reverberate in global financial and energy markets as well the U.S. courts, where a number of former Enron managers face serious criminal charges. This fairy tale rise and ignominious fall of Enron is the subject of this paper. The Pipeline and Energy Company: Enron Corporation was formed as a result of a 1985 merger of Houston Natural Gas (HNG) and InterNorth-a Nebraska based gas pipeline company. Kenneth Lay, CEO of HNG, became Enron's first CEO and proceeded to make it the first nationwide natural gas pipeline. Enron soon became involved in in the transmission and distribution of electricity in addition to gas in the US as well as the development, construction, and operation of power plants and pipelines worldwide. Its profits were, however, modest as in those days, energy was a government-sanctioned monopoly. (Lindstorm) Taking Advantage of Deregulation: Things began to change as the gas and electricity sectors were deregulated by the early 1990s. Kenneth Lay decided to take advantage of the deregulation and hired Jeffery Skilling a young consultant with a banking and liability management background, in 1990-making him the CEO of a new division in Enron- the Enron Finance Corp. The duo proceeded to transform Enron from a ‘boringly predictable' and regulated Gas Company into one of the largest energy traders in the US that would eventually dominate the trading of energy contracts and financial instruments known as derivatives. Trading Becomes the Mantra: As Enron's revenues sky-rocketed in its initial forays into wholesale buying and selling of gas and electricity, Skilling was emboldened to extend the trading concept into almost any commodity that could be traded, i.e., futures contracts in coal, paper, steel, water and even weather. Taking advantage of the growing use of the Internet, Enron started Enron Online (EOL) in October 1999-an electronic commodities trading Web site that was hugely successful almost overnight. Skilling hired the brightest talent from the top MBA schools and turned them into high-flying traders with incentives to â€Å"eat what they killed.† (Thomas, para on â€Å"The Best, the Brightest†¦Ã¢â‚¬ ) While the company grew rapidly through the 1990s, â€Å"some of the worst manifestations of its culture-obsessions with bonuses, the stock price and exotic accounting-were also growing, and out of control.† (Fowler, â€Å"Enron's Implosion†¦Ã¢â‚¬ ) Enron did make huge profits for a short while due to highly volatile energy prices, and there was widespread perception in the company about the unlimited potential of online trade and technology innovations such as the broadband. Things started to change in the late 1990s. Other energy companies such as Dynergy, Duke Energy, and El Paso had entered the field of energy trading and the competition started to eat into the huge profit margins of Enron. Other factors such as falling energy prices in early 2001, the approaching worldwide recession and the broadband bubble burst began to work against Enron's ‘dream' run. The company, in the meantime, had embarked on a culture of cutting trading deals that had a momentum of its own that was hard to stop. Disregarding Ethics: Ethics at Enron was put on the back-burner as its corporate culture was focused on making â€Å"deals† and increasing Enron's share value. Skilling was relentless in his push for creativity and competitiveness, giving rise to â€Å"a growth-at-any-cost culture,† overriding all checks and balances, and suppressing all voices of caution. (Fowler) Its ‘ethics' was personified by Kenneth Lay's exercising of his stock options and pocketing profits, even as he was promoting Enron shares as a bargain to employees. It was also reflected in the action of some Enron executives who pressurized a brokerage company to take action against a broker who advised some Enron workers to sell their shares. (Wee, â€Å"Corporate Ethics†) Dubious Accounting: It was hardly surprising, therefore, that several Enron resorted to â€Å"innovative† accounting practices to show inflated profits and hiding their losses. Under Andrew Fastow (Enron's Chief Financial Officer) personal guidance, the company made use of thousands of Special Purpose Entities (SPEs), some of them owned by Fastow himself, to â€Å"park† its troubled assets that were falling in value, so that the balance sheet continued to show growing profits. Conflict of Interest: Despite serious accounting irregularities, no one was prepared to blow the whistle because of conflicts of interest of several key players. Enron's auditor, Arthur Anderson was also its consultant and stood to gain from ‘seeing no evil'; Kenneth Lay was busy exercising his stock options before the share value fell. J.P. Morgan, while underwriting bonds for Enron, was involved in trading derivatives contracts with the company and had a substantial share in Enron stock. Andrew Fastow was making millions in profits by doing business with the firm through secret limited partnerships. As a result, although the fall of Enron when it filed for bankruptcy in December 2001 seemed stunningly sudden to most people, conditions for the collapse had been brewing for a long time.

Legalization of Abortion in the Philippines Essay

There are numerous issues that divide the population. Abortion, a long-standing issue, is one of these. Even in ancient and medieval times, people have engaged in such act. In ancient China and Egypt, different methods have been developed to induce abortion such as the use of herbs. The medieval period saw developments in techniques such as the use of forceps and anaesthesia. As expected, with the development of the methods of abortion also comes strong opposition, primarily from religious bodies. The issue of abortion is a controversial topic in the Philippines, despite being a Catholic country. This is because liberal ideas such as feminism, have reached our shores, I see that, at present, there are some women rights group in the Philippines that are pushing for the legalization of abortion. They point out that abortion is already rampant in the Philippines, although unbeknown to the general public. These abortions are usually done in make-shift clinics by people who often have no professional medical background. This puts the mother in a dangerous and life-threatening situation, with 8 out of 10 of these women develop complications. With these findings, pro-choice groups believe that if abortion would be legalized, abortion will now take place in medical settings, ensuring the safety of the mother. They also emphasize that victims of rape, incest, and sexual trafficking who become pregnant because of the abuse should be given the right for abortion since they did not plan on having a baby in the first place. On the other, it is clear that the Catholic Church, a big institution in the country, and pro-life groups abhor abortion since it is synonymous to murder, a mortal sin. For them, life starts in conception, and aborting the fetus even in its earliest stage, ends a life. Abortion deprives the unborn of the life and experiences it should have undergone if it were delivered alive. They suggest that if the baby is unwanted, why not give it up for adoption. I feel conflicted about this issue since I am both a Catholic and a woman. It is easy to say no to abortion because it is wrong according to my religion. As a woman, I, too, believe that I should be given the right to my own body. Nonetheless, taking these all side, regardless of me being a Catholic and a woman, I am a firm believer of the sanctity of life. Life, in all its forms, must be respected and protected. Everyone must be given an opportunity to experience life. In an emotional sense, every pregnancy is different from each other. Some women have planned it for years while others get pregnant by â€Å"accident†. In sad cases though, pregnancy can occur from rape, incest, and sexual trafficking. Since the perpetrator is the father of the fetus, it is hard for the mother to develop love and affection towards it. For many, they believe that getting an abortion can solve this problem. Maybe I am not to judge their actions since I have not experienced the pain and suffering that these women must have undergone. However, I can say that if there is someone that must be punished because of the abuse, it must be the perpetrators. The unborn child must not be harmed since it did not choose to be made. It never inflicted pain towards its mother. It is just a product of an unfortunate event. If the mother does not want to keep the baby, she should just give it up for adoption where the child is given a chance to live and experience life. I think that abortion should not be legalized in the Philippines. In Article 11, Section 12 of the 1987 Philippine Constitution, the state must protect the life of the mother and the unborn. Abortion, therefore, is unconstitutional. If ever, but unlikely, a new constitution will be drafted and will legalize abortion in the country, this will pave the way for new ethical issues to arise. People then will argue that if abortion is legal, then why not legalize this or that. In the years to come, the Philippines will be a country that only values the wants and comforts of its citizenry, and not the sanctity of life. I believe that the government should strengthen their campaign against abortion. It should put sharper teeth to the law in order to eliminate such  practice in the country. It should also provide comprehensive assistance to victims of sexual abuse in order to help them overcome psychological stress to avoid opting for abortion, and guide them on how to raise their children.

Auditing Chapter 2

Chapter 2 The CPA Profession 2-1The four major services that CPAs provide are: 1. Audit and assurance services Assurance services are independent professional services that improve the quality of information for decision makers. Assurance services include attestation services, which are any services in which the CPA firm issues a report that expresses a conclusion about the reliability of an assertion that is the responsibility of another party. The four categories of attestation services are audits of historical financial statements, attestation on the effectiveness of internal control over financial reporting, reviews of historical financial statements, and other attestation services. 2. Accounting and bookkeeping services Accounting services involve preparing the clients financial statements from the clients records. Bookkeeping services include the preparation of the clients journals and ledgers as well as financial statements. 3. Tax services Tax services include preparation of corporate, individual, and estate returns as well as tax planning assistance. . Management consulting services These services range from suggestions to improve the clients accounting system to computer installations. 2-2The major characteristics of CPA firms that permit them to fulfill their social function competently and independently are: 1. Organizational form A CPA firm exists as a separate entity to avoid an employer-employee relationship with its clients. The CPA firm employs a professional staff of sufficient size to prevent one client from constituting a significant portion of total income and thereby endangering the firms independence. 2. Conduct A CPA firm employs a professional staff of sufficient size to provide a broad range of expertise, continuing education, and promotion of a professional independent attitude and competence. 3. Peer review This practice evaluates the performance of CPA firms in an attempt to keep competence high. 2-3The Public Company Accounting Oversight Board provides oversight for auditors of public companies, including establishing auditing and quality control standards for public company audits, and performing inspections of the quality controls at audit firms performing those audits. -4The purpose of the Securities and Exchange Commission is to assist in providing investors with reliable information upon which to make investment decisions. Since most reasonably large CPA firms have clients that must file reports with the SEC each year (all companies filing registration statements under the securities acts of l933 and l934 must file audited financial statements and other reports with the S EC at least once each year), the profession is highly involved with the SEC requirements. The SEC has considerable influence in setting generally accepted accounting principles and disclosure requirements for financial statements because of its authority for specifying reporting requirements considered necessary for fair disclosure to investors. In addition, the SEC has power to establish rules for any CPA associated with audited financial statements submitted to the Commission. 2-5The AICPA is the organization that sets professional requirements for CPAs. The AICPA also conducts research and publishes materials on many different subjects related to accounting, auditing, management advisory services, and taxes. The organization also prepares and grades the CPA examinations, provides continuing education to its members, and develops specialty designations to help market and assure the quality of services in specialized practice areas. 2-6Statements on Standards for Attestation Engagements provide a framework for attest engagements, including detailed standards for specific types of attestation engagements. -7The PCAOB has responsibility for establishing auditing standards for public companies, while the Auditing Standards Board (ASB) of the AICPA establishes auditing standards for private companies. The ASB previously had responsibility for establishing auditing standards for both public and private companies. Existing auditing standards were adopted by the PCAOB as interim auditing standards for public company audits. 2-8Generally acce pted auditing standards are ten general guidelines to aid auditors in fulfilling their professional responsibilities. These guidelines include three general standards concerned with competence, independence, and due professional care; three standards of field work including planning and supervision, understanding the entity and its environment, including its internal control, and the gathering of sufficient appropriate evidence; and four standards of reporting, which require a statement as to presentation in accordance with generally accepted accounting principles, inconsistency observed in the current period in relation to the preceding period, adequate disclosure, and the expression of an opinion as to the fairness of the presentation of the financial statements. Generally accepted accounting principles are specific rules for accounting for transactions occurring in a business enterprise. Examples may be any of the opinions of the FASB. 2-9Auditors can obtain adequate technical training and proficiency through formal education in auditing and accounting, adequate practical experience, and continuing professional education. Auditors can demonstrate their proficiency by becoming licensed to practice as CPAs, which requires successful completion of the Uniform CPA Examination. The specific requirements for licensure vary from state to state. 2-10For the most part, generally accepted auditing standards are general rather than specific. Many practitioners along with critics of the profession believe the standards should provide more clearly defined guidelines as an aid in determining the extent of evidence to be accumulated. This would eliminate some of the difficult audit decisions and provide a source of defense if the CPA is charged with conducting an inadequate audit. On the other hand, highly specific requirements could turn auditing into mechanical evidence gathering, void of professional judgment. From the point of view of both the profession and the users of auditing services, there is probably a greater harm from defining authoritative guidelines too specifically than too broadly. -11International Standards on Auditing (ISAs) are issued by the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC). ISAs are designed to improve the uniformity of auditing practices and related services throughout the world by issuing pronouncements on a variety of au dit and attest functions and promoting their acceptance worldwide. A CPA who conducts an audit in accordance with GAAS may not comply with ISAs because there may be additional ISA requirements that extend beyond GAAS requirements. 2-12Quality controls are the procedures used by a CPA firm that help it meet its professional responsibilities to clients. Quality controls are therefore established for the entire CPA firm as opposed to individual engagements. 2-13The element of quality control is personnel management. The purpose of the requirement is to help assure CPA firms that all new personnel are qualified to perform their work competently. A CPA firm must have competent employees conducting the audits if quality audits are to occur. 2-14A peer review is a review, by CPAs, of a CPA firms compliance with its quality control system. A mandatory peer review means that such a review is required periodically. AICPA member firms are required to have a peer review every three years. Registered firms with the PCAOB are subject to quality inspections. These are different than peer reviews because they are performed by independent inspection teams rather than another CPA firm. Peer reviews can be beneficial to the profession and to individual firms. By helping firms meet quality control standards, the profession gains if reviews result in practitioners doing higher quality audits. A firm having a peer review can also gain if it improves the firms practices and thereby enhances its reputation and effectiveness, and reduces the likelihood of lawsuits. Of course peer reviews are costly. There is always a trade-off between cost and benefits. 2-15Firms may belong to Center for Audit Quality and the Private Companies Practice Section (PCPS) Firm Practice Center. The mission of the Center for Audit Quality is to foster confidence in the audit process and to aid investors and the capital markets by advancing constructive suggestions for change rooted in the profession’s core values of integrity, objectivity, honesty and trust. The PCPS Firm Practice Center provides practice management resources for firms of all sizes. In addition to these resource centers, the AICPA also provides the Governmental Audit Quality Center and Employee Benefit Plan Audit Quality Center to provide resources for performing quality audits in these unique and complex audit areas. 2-16a. (1)b. (2)c. (3)d. (3) 2-17a. (2)b. (1)c. (2)d. (3) 2-18a. The comments summarize the beliefs of many practitioners about the Sarbanes–Oxley Act and the PCAOB. The arguments against the Act can be summarized as four arguments: 1. Costs of complying with the Act are excessively high, especially the requirement to report on internal control over financial reporting, and will discourage companies from becoming public companies. 2. Relative cost for local audit firms is excessively high. 3. Additional oversight is not needed because sufficient quality controls have already been implemented by most audit firms. 4. Three other things already provide assurance of adequate quality: a competitive economic environment, legal liability, and auditing standards. To support these comments, it can be argued that the profession has generally functioned well with relatively little controversy and criticism. The arguments against these comments are primarily as follows: 1. Reporting on the effectiveness of internal control over financial reporting will provide benefits in improved controls, resulting in higher quality financial reporting and reduced losses from fraud. 2. The increased confidence in financial reporting will increase access to capital and lower the cost of capital by reducing information risk. 2-18 (continued) 3. Changes in the scope of CPA practices and other threats to audit quality required government regulation. 4. Regulation of public company audits will not affect most audit firms that do not have public company audit clients. b. There is no correct answer to this question. Different people reach different conclusions, depending on the weights put on the various arguments. Time is needed to effectively assess both the costs and benefits of the Act. 2-19a. Engagement performance . Human resources c. Engagement performance d. Engagement performance e. Relevant ethical requirements f. Monitoring g. Acceptance and continuation of clien ts and engagements h. Human resources i. Human resources j. Leadership responsibilities 2-20a. Rossi and Montgomerys primary ethical consideration is their professional competence to perform all of the audit work for filing with the SEC. In addition, if Rossi and Montgomery have performed bookkeeping services or certain consulting services for Mobile Home, they will not be independent under PCAOB and SEC independence requirements. The firm must also be a registered firm with the PCAOB. b. The filing with the SEC, in addition to normal audited financial statements, will require completion and registration with the SEC of Form S-1 which includes an audited summary of operations for the last five fiscal years as well as many additional schedules and descriptions of the business. Each quarter subsequent to the filing, Form 10-Q must be filed; and within 90 days of the end of each fiscal year Form 10-K must be filed with the SEC. In addition, Form 8-K must be filed whenever significant events have occurred which are of interest to public investors. These forms must be filed in conformity with Regulation S-X, which requires considerable disclosures in addition to those normally required in audited financial statements. 2-21 BRIEF DESCRIPTION OF GAAS |HOLMES ACTIONS RESULTING IN FAILURE TO COMPLY WITH GAAS | |GENERAL STANDARDS | | |The auditor must have adequate technical training and |It was inappropriate for Holmes to hire the two students to conduct | |proficiency to per form the audit. |the audit. The audit must be conducted by persons with proper | | |education and experience in the field of auditing. Although a junior | | |assistant has not completed his formal education, he may help in the | | |conduct of the audit as long as there is proper supervision and | | |review. |The auditor must maintain independence in mental attitude|To satisfy the second general standard, Holmes must be without bias | |in all matters relating to the audit. |with respect to the client under audit. Holmes has an obligation for | | |fairness to the owners, management, and creditors who may rely on the | | |report. Because of the financial interest in whether the bank loan is | | |granted to Ray, Holmes is independent in neither fact nor appearance | | |with respect to the assignment undertaken. |The auditor must exercise due professional care in the |This standard requires Holmes to perform the audit with due care, | |performance of the audit and the preparation of the |which imposes on Holmes and everyone in Holmes organization a | |report. |responsibility to observe the standards of field work and reporting. | | |Exercise of due care requires critical review at every level of | | |supervision of the work done and the judgments exercised by those | | |assisting in the audit. Holmes did not review the work or the | | |judgments of the assistants and clearly failed to adhere to this | | |standard. | 2-21 (continued) |BRIEF DESCRIPTION OF GAAS |HOLMES ACTIONS RESULTING IN FAILURE TO COMPLY WITH GAAS | |STANDARDS OF FIELD WORK | | |The auditor must adequately plan the work and must |This standard recognizes that early appointment of the auditor has | |properly supervise any assistants. advantages for the auditor and the client. Holmes accepted the | | |engagement without considering the availability of competent staff. In| | |addition, Holmes failed to supervise the assistants. The work | | |performed was not adequately planned. | |The auditor must obtain a sufficient understanding of the|Holmes did not obtain an understanding of the entity or its internal | |entity and its environment, including its internal |control, nor did the assistants obtain such an understanding. There | |control, to assess the risk of material misstatement of |appears to have been no audit at all. The work performed was more an | |the financial statements whether due to error or fraud, |accounting service than it was an auditing service. | |and to design the nature, timing, and extent of further | | |audit procedures. | | |The auditor must obtain sufficient appropriate audit |Holmes acquired no evidence that would support the financial | |evidence by performing audit procedures to afford a |statements. Holmes merely checked the mathematical accuracy of the | |reasonable basis for an opinion regarding the financial |records and summarized the accounts. Standard audit procedures and | |statements under audit. |techniques were not performed. | |STANDARDS OF REPORTING | | |The auditor must state in the auditor’s report whether |Holmes report made no reference to generally accepted accounting | |the financial statements are presented in accordance with|principles. Because Holmes did not conduct a proper audit, the report | |generally accepted accounting principles (GAAP). should state that no opinion can be expressed as to the fair | | |presentation of the financial statements in accordance with generally | | |accepted accounting principles. | 2-21 (continued) |BRIEF DESCRIPTION OF GAAS |HOLMES ACTIONS RESULTING IN FAILURE TO COMPLY WITH GAAS | |The auditor must identify in the auditor’s report those |Holmes improper audit would not enable him to determine whether | |circ umstances in which such principles have not been |generally accepted accounting principles were consistently applied. |consistently observed in the current period in relation |Holmes report should make no reference to the consistent application | |to the preceding period. |of accounting principles. | |When the auditor determines that informative disclosures |Management is primarily responsible for adequate disclosures in the | |are not reasonably adequate, the auditor must so state in|financial statements, but when the statements do not contain adequate | |the auditor’s report. |disclosures the auditor should make such disclosures in the auditors | | |report. In this case both the statements and the auditors report lack| | |adequate disclosures. |The auditor must either express an opinion regarding the |Although the Holmes report contains an expression of opinion, such | |financial statements, taken as a whole, or state that an |opinion is not based on the results of a proper audit. Holmes should | |opinion cannot be expressed, in the auditor’s report. |disclaim an opinion because he failed to conduct an audit in | |When the auditor cannot express an overall opinion, the |accordance with generally accepted auditing standards. | |auditor should state the reasons therefor in the | | |auditor’s report. In all cases where an auditors name is| | |associated with financial statements, the auditor should | | |clearly indicate the character of the auditors work, if | | |any, and the degree of responsibility the auditor is | | |taking, in the auditor’s report. | | 2-22a. International auditing standards. b. PCAOB auditing standards. c. PCAOB auditing standards (reporting in the U. K. will be under international auditing standards). d. Generally accepted auditing standards. e. International auditing standards. f. PCAOB auditing standards (due to the publicly-traded debt). 2-1International Standards on Auditing (ISAs) are issued by the International Auditing and Assurance Standards Board (IAASB (http://www. ifac. org/IAASB/). Visit the IAASB’s website to answer the following questions: 1. What is the primary objective of the IAASB? Answer: The objective of the IAASB is to serve the public interest by setting high-quality auditing and assurance standards and by facilitating the convergence of international and national standards, thereby enhancing the quality and uniformity of practice throughout the world and strengthening public confidence in the global auditing and assurance profession. International Standards on Auditing (ISA) are used by auditors in countries that have adopted ISAs as their auditing standards. 2. What is the IAASB’s due process that it follows when setting standards? Answer: The IAASB follows a due process in setting standards. The standards-setting Public Interest Activity Committees (PIAC) identify new projects based on review of international developments and consultation with the Public Interest Oversight Board. †¢ The project may be assigned to a task force, which considers whether to hold a public forum or roundtable. †¢ Dra ft pronouncements are exposed for a minimum of 90 days. †¢ The task force considers all comments and whether re-exposure is needed. †¢ The PIAC votes on the approval or withdrawal of the pronouncement. Affirmative vote of at least two-thirds of the members, but not less than 12, is required to approve an exposure draft. Internet Problem 2-1 (continued) 3. The IAASB is committed to transparency. How does the IAASB make public information related to standards setting activities? Answer: The IAASB is committed to transparency. Where practicable, meetings are broadcast over the Internet or recorded. Meeting agendas and minutes are published on the International Federation of Accountants (IFAC) website. All exposure drafts are subject to public exposure for a minimum of 90 days. (Note: Internet problems address current issues using Internet sources. Because Internet sites are subject to change, Internet problems and solutions may change. Current information on Internet problems is available at www. pearsonhighered. com/arens).

Policy change memo Assignment Example | Topics and Well Written Essays - 250 words

Policy change memo - Assignment Example e training division, I am proposing that the current policy of training customer service representatives for only one week after recruitment and placement be increased to two week to incorporate the need to discuss topics such as addressing complaints and techniques for conflict resolution. The one week training only discussed orienting new personnel on the policies and procedures of the organization, including codes of discipline and an overview of the customer service function. The need to extend the training for another week is crucial to assist them in communicating effectively to the customers in areas were conflicts and complaints need to be resolved. May I hereby forward this request for change of policy to be endorsed by you for proper approval by our CEO, Mr. John Smith. The approval of this change in training policy would be instrumental in improving productivity, performance and the corporate image of our organization. For your immediate evaluation and

Prosecution and Extradition of Person having committed acts of terror Essay

Prosecution and Extradition of Person having committed acts of terror - Essay Example When a person commits an act of terrorism in a foreign country, he should not be prosecuted in the same country because he might not get a full safety of his rights (Your Human Rights in a Foreign Country). The jury may be biased against the person because of his nationality and this may overwhelm the evidences present in the case. Hence, even if the accused is not guilty of the crime and there may be slight evidences of his innocence the biasness of the jury might cause them to sentence the person. Secondly, the accused is the national of another country and therefore is subject to prosecution by his native country. Countries have rights over their citizens and when they violate those rights they should be punished accordingly (Rhodes). Another reason to prosecute in the homeland is the difference in terms of the penalty and the actual sentence. For instance, in the European countries people who commit an act of terrorism or plan others are sent to detention facilities, those who murder others, are offered the capital punishment in some countries while in others they are sent to prisons (Death Penalty). On the other hand in the Arab world or in Muslim countries the sentences and the modes of punishment are different. People who kill others are beheaded and the ones who plan for acts of terrorism are also handed in strict punishments (Nasir). There is no doubt that such people should be prosecuted and handed with the worst punishments possible but they should also be given a ju stified chance to prove them innocent in front of an unbiased court of law. It is essential because people who get arrested are not always the ones’ who are the culprits, sometimes even innocent people are picked up. Furthermore, when these accused are declared guilty and sent to detention facilities, the behavior towards such people is extremely brutal and sometimes even the most basic rights of humans are neglected. For

Commerce Bank Case - research paper Example | Topics and Well Written Essays - 1000 words

Commerce Bank Case - - Research Paper Example Secure infrastructure for financial transaction over wireless network can be possible only if the commerce bank initiates security measures through the enrollment of one-time password system and making engagement with gateway Internet service provider by establishing proper service level agreements. Moreover, the commerce banks should adhere with the international regulations and standards companies as well as governments such as Internet Retailers Association. The commerce bank case is therefore going to analyze the core problem facing banking system and better suggestive ways to curb this issue for better managerial perception in banking service operations. Introduction Service operations management is one of the exercises delivered in a management system of a given company as a supply chain that intersect business operation towards the customer and the actual sales. Through optimizing service-intensive supply, high performance service is realized. In line of business service opera tions management must accommodate any prevailing inconsistent and arising uncertain demand to eliminate flaws in business supply chain. For an effective service operation management to incur, the management should establish customer satisfaction by reducing obsolescence costs, enhancing inventory levels and minimizing technician visits through proper planning. However, balancing and optimizing service levels as well as costs delivers extensive and sustainable gain over the competitors (Clark & Johnston, 2008). Objective The objective of this case assignment is to establish the main problem facing the proper operation of commerce bank at large. However, the case study will analyze possible problems encountered during Service Operations Management within this commerce bank cases study. The level of service operations within the commerce bank has drastically been affected, leading to the need of security aspect to be taken into consideration since; the business works hand in hand with money matters and therefore the need of high profile security is needed. The issue of e-commerce relies on the computer security and Data security components for its operational service due to Privacy issue in the banking system. This translates to security issue specifically to oversee how the security affects banking system and the need for restraining this facet at large. Problem Statement The main problem facing the commerce bank in general is the issue of security incurred in its operational management. For these subsidiary branches to communicate well and do its financial transactions, security issue plays a bigger role. Communication channels become one of the vital components in this operation as far commerce bank issue if availed. The main issue in this commerce bank case study is to establish the core problem facing commerce banking system and suggest or make a clear recommendation on how this problem can be eliminated for effectiveness to prevail within the banking system strategies. Security The problems facing the commerce bank is therefore the availability of resources, the services provided by the banking system and the security on regards to online transaction processes. According to the report from the American banking system, 60 percent of the problems facing banking system has been indicated to represent security concerns while 30 percent for quality service and the remaining 10

FOOD SERVICE MANAGEMENT MODULE Speech or Presentation

FOOD SERVICE MANAGEMENT MODULE - Speech or Presentation Example Based on figures shown below, what is the current labor cost percentage of gross income? 1. University Hospital served 2012 meals last week. Their patient census had a daily average of 205. 14 FTEs were working a standard 40-hour week in food service. Calculate how many meals were produced for each labor hour. 2. The Food Service Director of a new school facility has to budget for her staff for the upcoming year. She will be expected to provide breakfast and lunch for all the 95 special education children attending the facility five days a week. How many FTEs will she need to hire? The industry average is 3.5 meals/labor hour. You have 8 FTE diet technicians who have the primary duty of providing selective menu service to all patients. This is a 7-day a week function. The diet techs work a 5-day, 40-hour week. How many full-time relief employees do you need to cover this function 7 days a week? 5. Hillside Cafeteria is an independent business operating on the ground floor of a retirement center. The residents of the center are the primary customers of this cafeteria. The owner/ operator employs 10 FTE to run the cafeteria 6 days a week, 2 meals per day. Cash register receipts indicate that 4,800 meals were served during the month (four weeks). Food cost per meal= (beginning inventory-ending inventory)+food purchase/number of meals per month; this is to say that the food cost per meal will be equivalent to food purchase/number of meals per month minus beginning and ending inventory, Mary Smith is the Food Service Director in a private 100-bed long term care facility. It is three (3) days before Christmas. Carl, the head cook, has a severe cold and cough. Due to the facility policy, Carl has used up all his vacation and sick time for the calendar year. One day, Mary received complaints from several of her employees concerned about his spreading of his germs to the staff and residents.

Poverty Essay Example | Topics and Well Written Essays - 750 words - 12

Poverty - Essay Example In accordance to her point of view that social classes in society plays an important role in understanding the meaning of â€Å"poverty† from her experiences. She wants her readers to feel what exactly it feels like to live in poverty with no financial support and assistance from the world outside. At various places in her essay, she questions her readers that how it feels to be clean and to live a life of luxuries while she stands among those deprived souls who are suffering hard to meet their basic needs. Parker feels that the social class particularly, the fortunate ones have failed in responding appropriately towards poverty stricken people in general. However, small proportion among the similar class does act responsibly but it is very difficult for the unfortunate ones to find them in timely manner. Parker considers herself as the victim of abject poverty who was introduced to become the part of this ‘poverty-stricken cycle† by her peers at school and her mot her. She feared that due to inequality and discrimination between the social classes would continue to flourish like that eventually, leading her children to follow the similar destiny. She indirectly blames the privileged ones for being responsible of her condition. A clear tone of anger and anguish can be felt in the writing. This essay explores the hardships and struggle of Parker. She was just another person in any society with no education, no job experience and no grounds to stand firm. She left her school because children made fun of her â€Å"dirty stinky clothes†. As a result, she declared herself as a victim of social class from a very young age. She considers asking help from the privileged ones and the authorities as a process which takes her to the journey of humiliation and a point where she feels herself losing her pride and dignity. This explains the derogatory behavior of the privileged class towards a non-privileged

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

Eassy 1 - Essay Example The theory of speciation can basically be traced back to a type of understanding of basic evolutionary processes. In this way, speciation is a way in which one can describe the way that different groups with innately different characteristics can arise from groups of a similar species that share a common split ancestry (Singh 2010). Such a theory can help to explain how animals such as ducks and other livestock first became domesticated and presented a clear shift from the common ancestry of the non-domesticated duck that has resultantly helped the domesticated duck to evolve to what can be noted today; a nearly flightless animal that carries a great deal more weight than its naturally occurring relative. In much the same way, environmental agents of selective pressures means that key environmental factors can influence the way that creatures adapt to the environment, or particular way of life that is most suited to the furtherance of their species within the given construct in question. This of course denotes the Darwinian theories of natural selection and can be evidenced by the way that certain species of fish have adapted to their respective environments as a way to better provide themselves and their offspring with the chance of increased survival. Conversely, an environmental agent of selective pressures denotes the ways in which certain environmental factors act upon creatures to adapt them to the particular way of life that is necessitated within their environment. Evidence of this can of course be seen in the giraffes of the savannah as they were increasingly necessitated to have longer and longer necks as a function of reaching the flora at the top of the tree canopy. In this way, environmental agents of selective pressures can alternatively be read as a type of natural selection. Lastly, with regards to the dispersion theory, this

Programmable Logic Controller Essay Example for Free

Programmable Logic Controller Essay To respond to these phenomenal changes, we introduce the second edition of Programmable Controllers: Theory and Implementation. This second edition, like the first, provides a comprehensive theoretical, yet practical, look at all aspects of PLCs and their associated devices and systems. However, this version goes one step further with new chapters on advanced PLC topics, such as I/O bus networks, fuzzy logic, the IEC 1131-3 programming standard, process control, and PID algorithms. This new edition also presents revised, up-to-date information about existing topics, with expanded graphics and new, hands-on examples. Furthermore, the new layout of the book—with features like two-tone graphics, key terms lists, well-defined headings and sections, callout icons, and a revised, expanded glossary— makes the information presented even easier to understand. This new edition has been a labor-intensive learning experience for all those involved. As with any task so large, we could never have done it alone. Luis Bryan holds a Bachelor of Science in Electrical Engineering degree and a Master of Science in Electrical Engineering degree, both from the University of Tennessee. His major areas of expertise are digital systems, electronics, and computer engineering. During his graduate studies, Luis was involved in several projects with national and international governmental agencies. Luis has extensive experience in the field of programmable controllers. He was involved in international marketing activities, as well as PLC applications development, for a major programmable controller manufacturer. He also worked for a consulting firm, providing market studies and companyspecific consultations about PLCs. Furthermore, Luis has given lectures and seminars in Canada, Mexico, and South America about the uses of programmable controllers. He continues to teach seminars to industry and government entities, including the National Aeronautics and Space Administration (NASA). Luis is an active member of several professional organizations, including the Institute of Electrical and Electronics Engineers (IEEE) and the IEEE’s instrument and computer societies. He is a senior member of the Instrument Society of America, as well as a member of Phi Kappa Phi honor society and Eta Kappa Nu electrical engineering honor society. Luis has coauthored several other books about programmable controllers. E RIC B RYAN Eric Bryan graduated from the University of Tennessee with a Bachelor of Science in Electrical Engineering degree, concentrating in digital design and computer architecture. He received a Master of Science in Engineering degree from the Georgia Institute of Technology, where he participated in a special computer-integrated manufacturing (CIM) program. Eric’s specialties are industrial automation methods, flexible manufacturing systems (FMS), and artificial intelligence. He is an advocate of artificial intelligence implementation and its application in industrial automation. Eric worked for a leading automatic laser inspection systems company, as well as a programmable controller consulting firm. His industrial experience includes designing and implementing large inspection systems, along with developing PLC-based systems. Eric has coauthored other publications about PLCs and is a member of several professional and technical societies.

The Boston Massacre

The Boston Massacre THE BOSTON MASSACRE: Its Cause and Impact in Society I. The Boston Massacre Crowds gathered. There was tension between the armed troops and the civilians. There was mocking and throwing of rocks and other elements towards the direction of the armed men. They feel provoked by the crowd and the tension rose. As members of the military, they had the responsibility to practice maximum tolerance. The tension escalated even more. A single gun shot was heard as more followed. A number of innocent people were killed; to some, they are murdered. This was a scenario that happened in 1970 in the Kent State University when a protest went violent in an encounter between the antiwar demonstrators and the National Guardsmen.[1] Over three centuries ago, Boston witnessed the same setting that turned out to be one of the most controversial shootings in American history. The Boston Massacre can be considered as one of the highlights of the American History. There are many speculations and documentations about the Boston Massacre. This would be further discussed in the paper. The Boston Massacre had happened in March 5, 1770. Based on the account of Mauricio Tellez, a number of soldiers had tried to help their comrade from the violent crowd which were throwing snowballs at the sentry. The squad released fire at the crowd, wounding three persons fatally and killing two people on the spot. Tellez had written that the first person to be killed was Crispus Attucks, an African American. In an account of Boston Massacre in Pamphlets and Propaganda article, the Boston Massacre was started by a barbers apprentice. The apprentice has complained about the late payment of the captains bill. A soldier had bashed his musket on the youths head. Because of this, apprentices had rushed around the town center and had spread the attack. From then on the crowd started growing wild. Captain Thomas Preston had arrived with seven of his grenadiers and started dispersing the crowd. According to the article, it was stated that a private had shouted the fire signal that had triggered the others to fire their ammunition to the crowd. The Constitutional Foundation had featured the Boston Massacre in their article. In the article, the mob that had shown during the Massacre was around 300 to 400 people. Crispus Attucks, the first person who died in the battle was reported as the one saying â€Å"Kill them! Kill them! Knock them over! It further noted, that Captain Preston was the one who instigated the soldiers to stop firing. After the incident, Governor Thomas Hutchinson made an agreement with the British army commander to remove the soldiers. Captain Preston and eight of the british soldiers were subjected for trial. The prosecuting attorney was Samuel Quincy and Patriot Robert Treat Paine. The Defense attorney was John Adams, Robert Auchmuty and Josiah Quincy. Prestons trial issue was if the Captain has given the order to its subordinates to fire their ammunitions to the crowd. The outcome was not guilty. However, from the soldiers trial for the innocence of murder, two privates were judged as guilty for firing their musket with malice. These are Private Montgomery and Private Killroy. Private Montgomery admitted to the fact that he was the one who shouted â€Å"Fire† that had triggered the band of soldiers to start firing at the crowd. II. Cause of Boston Massacre According to the Constitutional Rights Foundation article, customs collectors, conducted searches using writs of assistance. In the year 1768, the John Hancocks ship was searched, wine was seized and charges of smuggling were given. A crowd had attacked and this had caused the British Government to bring 700 British regulars marched towards Boston. British taxes had been shouldered by the citizen. This had further enraged the citizens of Boston to rebel against the British. The Sons of Liberty had been formed which had been led by Sam Adams, the cousin of John Adams, which had been formed to end the military occupation of the British Based on the references gathered, it can be seen that the cause of the outrage from the crowd is the fact that the people in Boston do not like the British Rule. As discussed in a powerpoint presentation by Longhearst, it had been explained that Boston was full of tension. Both of the sides gather insults, the British called the colonists, â€Å"Yankees† which is considered as an insult. On the other hand, the colonies called the British soldiers â€Å"Lobster† because of their red uniforms. The article of Pamphlets and Propaganda had shown that there had been seventeen months of friction between the British troops. From the Mass Moments article, since the Bostonians had been used to self-government, it had been hard for them to recognize the British Rule. Townspeople were forced to provide lodging for Boston Soldiers who had a reputation of being an immoral. Through the insults and frustration of the Bostonians, their anger had accumulated and this had become a hatred that had led to violence. The Boston Massacre is an event that had been caused by the hatred of the Bostonians to the British. III. Impact of Boston Massacre in Society The Boston Massacre had inspired artists such as Paul Revere and John Pufford. Mauricio Tellez had written in his article that Paul Revere had used his art to prove that the British are a bunch of people who are slayers and oppressors. The drawing is considered as a memento, that the freedom of America came by the price of blood and sweat of Bostonians. It had been further used to further anger the British and give awareness to the colonists about the nature of the oppressors. John Puffords work can be described as a proof of the Massacre in King Street. Unlike Paul Reveres, John Pufford had shown a bias of the British against black men. Based on the documentation, Crispus Attucks was the first person to fall in the attack. It had been speculated upon that the death of Crispus Attucks was caused because he is black. The meaning of the art further boils down to the fact that Crispus Attucks had been the first one to die because he is black. Pamphlets and Propaganda article had shown that the event had also become a money-making profit for published newspapers. The report from Boston which they had given a title of â€Å"A Short Narrative of the Horrid Massacre†, had sent copies to London and American Colonies. Although the copies were not for sale, when a reprint had arrived from London, the copies were sold as imported papers. London had blamed the Boston crowd for the violence. In the same day of the massacre, the Parliament had revoked all duties and taxes except the Tea Tax. When the Americans have heard about the incident, they had boycotted the British. Topped by the massacre and the revoking of duties and taxes, this had led to the Boston Tea Party in 1773. The Sons of Liberty had commissioned an annual public statement for the victims of the massacre from the year 1771 to 1782. After the event, the Sons of Liberty had made moves in prosecution and the organization had made sure that there is a fair trial against the British. This had shown that the justice system during that time is not biased against the colonists. As stated in the same article, nowadays, American considers the Boston Massacre as a political violence. There are two sides on the incident. Some thought that the soldiers are the victims and others thought of it as the men who were killed for Independence. Boston Massacre had been an event that had caused the American Revolution. IV. Conclusion As a conclusion, the Boston Massacre is an event that had took place after the American Revolution. This event had been caused by the frustration and anger of the Americans against the British. It had been used as a tool by the colonists to further raise the hatred of the colonists against the British which had led to the American Revolution. As can be seen from the discussion above, there are many reasons as to why the soldiers and mob had acted that way. Some of the soldiers may have acted because of their personal vendetta against the insults that they had received ever since they had arrived in Boston. The crowd may have been infuriated by the soldiers because the soldiers think of them as vile creatures and people not worthy of respect. Crispus Attucks can be considered as a hero by the other Americans and some may have thought that it was right for the soldiers to shot the fellow because he was the one who started attacking. This had caused dilemma against what society thought of the incident. The list could go on and on. The event is a proof of acts of violence because of independence and frustration of two races against each other. V. Bibliography Tellez, Mauricio. â€Å"The Boston Massacre† Web pages: African- American History Through the Arts http://cghs.dadeschools.net/african-american/precivil/boston.htm (Accessed September 13, 2007) Liberty Public School District. â€Å"Boston Massacre†. Web Pages: Microsoft Powerpoint 1.2 Boston Massacr: 1.2.pdf. http://www.liberty.k12.mo.us/~elanghorst/notes/1.2.pdf. (Accessed September 13, 2007) W.M. Keck Foundation. â€Å"John Adams and The Boston Massacre Trials†. Web Pages: Bills of Right in Action http://www.crf-usa.org/bria/bria16_1.html. (Accessed September 13, 2007) Massachussetts Foundation for the Humanities. â€Å"Five Die in Boston Massacre† Web Pages: Mass Moments. http://www.massmoments.org/moment.cfm?mid=71. (Accessed September 13, 2007) Zobel, Hiller B. The Boston Massacre. New York: Norton, 1970. [1] Carol Sue Humphrey, â€Å"The Case of the Boston Massacre (1770) A . . . melancholy Demonstration.† In The Press on Trial: Crimes and Trials as Media Events, ed. Chiasson, Lloyd Westport, 15-22. CT:Greenwood Press, 1997, 15.

Comparing the Development of Trade in Gotland and Great Zimbabwe :: Geography

Comparing the Development of Trade in Gotland and Great Zimbabwe There were many differences and similarities between the ways trade has developed in Gotland and in Great Zimbabwe. In this essay I would discuss the most important ones, that can indicate something about trade development in other places in the world. The time span in which trade has developed and came to its highest level in both places was about the same. In Great Zimbabwe it was between the 10th and the 16th centuries. In Gotland it started in the Vikings age end (9th century) and ended in the 16th century. The trade was reduced radically after these eras have passed. The main reason for it in Great Zimbabwe was social and environmental reasons_Great Zimbabwe was abandoned. Another reason is that the Portuguese began exploring southeast Africa and made colonies there, that weakened the Shona Kingdom even more. In Gotland the trade amounts were reduced because it stopped being an independent island_it was vanquished by its enemies. The conquering of a place could affect the trade and its development for the worse. The geographical locations in both places have affected the trade development. Both places have coasts. In Gotland, which is an island, it was probably hard to create trade connections when the ships were not so developed. When the ships were more advanced, Gotland was used as a trade station_ships from the Baltic area got equipped and traded with the Gutar. Great Zimbabwe is found in the mainland but it is close to the coast. Great Zimbabwe's region contains many gold resources and it is a good agricultural zone. The location of an area and the resources in it could affect the trade and its development tremendously. The markets that the merchants in each place traded with were ones that the best way to reach them was by sailing. The people from Great Zimbabwe used the winds that are blowing in the Indian ocean and the Arab sea to navigate to the places they traded with. The places are: southern Arabia, India, China. The Gutar traded with ships that came to Gotland from the Baltic area. In the golden age of the trade in Gotland the Gutar have reached to places all over Europe and even to the Mediterranean sea countries. Both places have traded with countries of their areas since the ships were not so well developed at that time_unlike today, they were not good and safe enough for very long sails. In the past an access to a sea or an ocean could affect the trade and its development.

Actuality of the Dream Essay -- essays papers

Actuality of the Dream At the onset of an emerging American society, J. Hector St. John de Crevecoeur comments on the principles of American social organization and the new consciousness that was arising in Letters from an American Farmer. Crevecoeur incorporated not only his own personal feelings and thoughts into this work, but also integrated depictions of ordinary American life using the â€Å"important philosophical, political, and economic theories of the Enlightenment† (850). The images of a picturesque American farmer whose life is seemingly perfect and filled with abundant happiness in his â€Å"new† world is the foundation, but this vision is abruptly transformed into complete despondency when â€Å"perfection† is contaminated with slavery and Revolution. The detailed illustration of this dream world, gone array, is filled with intense accounts of utter bliss and happiness to those of horrific brutality and desolation. In Letters, Crevecoeur effectively utilizes imagery in scenes of farming, slavery and war, and progressive changes in tone to portray the actuality of the new â€Å"happy† land of opportunity, America, that entitles each to â€Å"entertain new ideas and form new opinions† while also depicting a complete divergence from English traditions (857). Thus, producing the formation of the American, the destruction of a notion of the ideal life, and the development of the American consciousness. Crevecoeur poses the famous question, ‘What, then, is the American, this new man?’ (850) He also addresses some of the most pressing concerns of the time: the issue of American identity, self-interests, and freedom from institutional oppression. While celebrating the largeness and fertility of the land, this narrative also introduces darker elements, including slavery and war that casts a long shadow over the new nation. During a time of monarchial rule where free choice and independence were not even considered, Crevecoeur created a setting through images of freedom, where pursuit of self-interest is the way of life and the only governing landlord is â€Å"the lord of all the land† (852). This is an extremely problematic notion because James is still a British subject, loyal to the throne, only reaping the benefits of a fertile America while claiming no steadfast allegiance to either country. Although it appears he is loyal to America as he states, â€Å"I felt myself h... ...Although America appeared to offer freedom from monarchial rule, it did not promise a society free from conflict and differing ideas. And it is this that makes for an effective work: the promise of freedom appeals to the masses that so desperately seek it in combination with the variations in imagery and tone on account of an altering society that prove extremely effective both literarily and rhetorically. Thus, the formation of the American was more than just the creation of a specific type of person. It was the development of a consciousness—an understanding and acceptance of the changes that are bound to face a society that allows for freedom of thought and the formation of new and diverse opinions. And this is what Crevecoeur is attempting to prove through the delight and tribulations in Letters from an American Farmer. No matter where James escaped to, there would be evils to plague his happiness. America offered the freedom to choose, and to be an American would mean to retain personal independence and pursue self-interests. However, even freedom has its downside. Bibliography: The Heath Anthology of American Literature Third Edition. Paul Lauter (general editor) Actuality of the Dream Essay -- essays papers Actuality of the Dream At the onset of an emerging American society, J. Hector St. John de Crevecoeur comments on the principles of American social organization and the new consciousness that was arising in Letters from an American Farmer. Crevecoeur incorporated not only his own personal feelings and thoughts into this work, but also integrated depictions of ordinary American life using the â€Å"important philosophical, political, and economic theories of the Enlightenment† (850). The images of a picturesque American farmer whose life is seemingly perfect and filled with abundant happiness in his â€Å"new† world is the foundation, but this vision is abruptly transformed into complete despondency when â€Å"perfection† is contaminated with slavery and Revolution. The detailed illustration of this dream world, gone array, is filled with intense accounts of utter bliss and happiness to those of horrific brutality and desolation. In Letters, Crevecoeur effectively utilizes imagery in scenes of farming, slavery and war, and progressive changes in tone to portray the actuality of the new â€Å"happy† land of opportunity, America, that entitles each to â€Å"entertain new ideas and form new opinions† while also depicting a complete divergence from English traditions (857). Thus, producing the formation of the American, the destruction of a notion of the ideal life, and the development of the American consciousness. Crevecoeur poses the famous question, ‘What, then, is the American, this new man?’ (850) He also addresses some of the most pressing concerns of the time: the issue of American identity, self-interests, and freedom from institutional oppression. While celebrating the largeness and fertility of the land, this narrative also introduces darker elements, including slavery and war that casts a long shadow over the new nation. During a time of monarchial rule where free choice and independence were not even considered, Crevecoeur created a setting through images of freedom, where pursuit of self-interest is the way of life and the only governing landlord is â€Å"the lord of all the land† (852). This is an extremely problematic notion because James is still a British subject, loyal to the throne, only reaping the benefits of a fertile America while claiming no steadfast allegiance to either country. Although it appears he is loyal to America as he states, â€Å"I felt myself h... ...Although America appeared to offer freedom from monarchial rule, it did not promise a society free from conflict and differing ideas. And it is this that makes for an effective work: the promise of freedom appeals to the masses that so desperately seek it in combination with the variations in imagery and tone on account of an altering society that prove extremely effective both literarily and rhetorically. Thus, the formation of the American was more than just the creation of a specific type of person. It was the development of a consciousness—an understanding and acceptance of the changes that are bound to face a society that allows for freedom of thought and the formation of new and diverse opinions. And this is what Crevecoeur is attempting to prove through the delight and tribulations in Letters from an American Farmer. No matter where James escaped to, there would be evils to plague his happiness. America offered the freedom to choose, and to be an American would mean to retain personal independence and pursue self-interests. However, even freedom has its downside. Bibliography: The Heath Anthology of American Literature Third Edition. Paul Lauter (general editor)

Music - The Hip-hop Movement Essay examples -- Exploratory Essays Rese

Music - The Hip-hop Movement Hip-hop has become a new cultural phenomenon in North America and has become quite popular all over the world. Hip-hop began in the 1970's in New York City where it has its origins in the African-American community. However, because of music videos, Hip-hop culture has become accessible to everyone in society and has merged into mainstream pop culture. Hip-hop culture may not have been as popular if it was not for the accessibility of this new media. The Hip-hop movement began in the 1970's in the Southern Bronx of New York City. There are endless controversies surrounding the beginning of hip-hop, as no one is really quite sure what was the defining point. However, what is evident from every critique on this movement is that hip-hop began as a reaction to the economic and social situation in New York City. Jeff Chan, the senior editor and director of a hip-hop culture website, believes that the first incidence of this new social movement occurred during the summer fires in July, 1975 when "40 fires were set in a three-hour period" ("Born"). He further notes "slumlords were employing young thugs to systematically burn the devalued buildings to chase out the poor tenants and collect millions in insurance. Hip-hop, it could be said, was born in fire" ("Born"). As people in the Bronx began to respond to the situation they found themselves in, other signs of cultural change emerged. For example, in 1972, the residents of the Bronx st arted to post graffiti on walls or other surfaces where the public would view them. They were defying public standards and "tagging" private buildings as a way of taking ownership of their own environment, if not literally, at least figuratively (Tate). A few years la... ... Rivers Press, 1998. Ogg, Alex, et al. The Hip-hop Years: A History of Rap. Trans-Atlantic Publications. Amazon.com. 4 Mar. 2001. pp. 5. 10 Mar. 2001. http://www.amazon.com/exec/ obidos/ASIN/0752217801/ref%3Dase%5Fbboyscomhiphopcu/107-7732669- 9666131. "Soul Train Awards Roll Into 15 Years - Black Musicians Honored in Saturday Telecast." Toronto Star 2 Mar. 2001. 4 Mar. 2001 http://www.thestar.com/apps /AppLogic+FTContentServer?pagename=thestar/Layout/Article_Type1&c=Article &cid=983550557972&call_page=968867505297&call_pageid=968867505297&ca ll_pagepath=Entertainment,Life/Fashion. Tate, Greg. "Hip-hop." Britannica Online. 16 Feb. 2001 http://www.britannica.com/bco m/eb/article/5/0,5716,128675+1+117537,00.html?query+hip%20hop%20dancing The Mind Squad. "Who is Killing the Spirits of Hip-hop?" The Source

How Four Rookie Ceos Handled the Great Recession?

How Four Rookie CEOs Handled the Great Recession? 1. Use the chapter material to decide what different kinds of management challenges these four CEOs faced as they took control of managing their different companies. One of the challenges that they faced was the recession. The CEOs had to demonstrate their best conceptual skills because starting during a recession means they had to make drastic changes before the company went under. The new CEOs had to restructure the company to lower operating cost. Another challenge was managing a diverse workforce.How do you train a workforce that spoke different languages and have different work practices and worked overseas? 2. In what kinds of ways did these managers respond to these challenges- for example, in their approaches to planning, leading, organizing and controlling? Donahoe had a strategy to change the customer’s website and introducing BillMeLater. He led the employees and investors to this vision which paid off. The stocks be gan to rise again. Mr. Kenney of T Rowe Price made a plan to reduce costs.He took charge and cut back on hiring, advertising and IT. Diane took the recession by the hand and used it to her advantage. Her company had an edge over the leading competitors which at the time would struggle. She revamped the company website and pushed the products overseas. 3. Search the web. How are these managers and their companies currently performing? EBay’s John Donahoe was interviewed by James Stewart of NY Times saying â€Å"Our multiyear effort is paying off,† he said. Profit more than doubled and revenue jumped 23 percent. EBay is revitalized. We believe the best is yet to come. † In a stock market struggling with recession fears and the European debt crisis, eBay stock this week hit a six-year high. † He says that the introduction of the EBay mobile app and the purchase of PayPal has been a great innovation. T. Rowe Price’s James Kennedy said in his recent inter view for the Baltimore Business Journal, that T. Rowe’s earnings were up in the second quarter. â€Å"Investors are concerned about the Greece crisis because it will affect the rest of Europe.Here in the U. S. , he said investors are being rattled by a number of factors — unemployment, a sluggish housing market and uncertainty over whether the Affordable Care Act will drive health care costs higher, and by how much. † Diane Irvine of Blue Nile has resigned. Blue Nile didn’t give a reason why. Peter Swinburn of Molson Brewing Co. , recently made a $3. 54 billion dollar deal for the Eastern European beer brewer Starbev. The deal is expected to add to its earnings quickly, starting in the first full year of joint operations.Molson is banking on that growth, with the company paying for the transaction almost entirely through debt. Under the terms of the acquisition, Molson will pay $3 billion in cash and debt and an additional $667 million in convertible debt that will be paid to CVC. References De La Merced , M. (2012, April 03). In starbev deal, molson bets big on growth . The New York Times. Retrieved from http://dealbook. nytimes. com/2012/04/03/in-starbev-deal-molson-bets-big-on-growth/ Haber, G. (2012). T. owe price ceo on the global economy, baltimore grand prix . Retrieved from http://www. bizjournals. com/baltimore/news/2012/07/25/t-rowe-price-ceo-on-the-global. html? page=all Martinez, A. (2012, NOV 08). Blue nile ceo resigns abruptly; 3q profit falls . . Retrieved from http://seattletimes. com/html/businesstechnology/2016718784_bluenile 09. html Stewart, J. (2012, July 27). Nytimes. com. Retrieved from http://www. nytimes. com/2012/07/28/business/ebays-turnaround-defies-convention-for-internet-companies. html? pagewanted=all

A Day No Pigs Would Die by Robert Newton Peck

Ani Aivazova Ms. Gharibian Literacy for Success 7 December, 2009 A Day No Pigs Would Die The book A Day No Pigs Would Die, by Robert Newton Peck, is a classic novel for young adults that signifies the importance of life, family, and traditions. The author of the book, Robert Peck, who is also the main character in the story, wrote about the hardships and happiness of his life. The book has a lot of lessons and advises from Roberts life experience. Even thought he is just a thirteen year old teenager, he has gone through a lot.The book A Day No Pigs Would Die, by Robert Newton Peck, should not be banned from school because it complements the age of the reader, has important lessons, and is age appropriate. A Day No Pigs Would Die should not be banned from school because it complements the age of the reader. Robert is a thirteen year old teenager who is going through hardships of teenage years. Since the readers of the book are also high school students, it is most likely that they wil l relate to Robs situation. Some of the students may also be going through the same or similar situations.The way Robert takes out of his problems will help the students resolve their own problems. As well as complementing the reader, the book also gives lessons in life. The book A Day No Pigs Would Die should not be banned because it teaches important lessons. Robert has a lot of challenging situations in life. By solving his problems, he gives other teenagers ideas about resolving their problems. For example, when Robert kills pinky he sets and example for every boy out there. Even though Pinky was the only beloved thing he owned, he sacrificed it for his family’s need.Robert did what was necessary, not what he wanted to do. In addition to setting examples, the book should also be kept because it is age appropriate. A Day No Pigs Would Die should not be banned from school because its content is appropriate for any high school student. Some say that the book has too much vio lence, especially in the birth and death of animals. However, that can be interpreted as natural events that happen in everyday life. There is nothing wrong in knowing the surrounding world and how life happens.In the book, the main character Robert tells the story of his life. He shares the happy and the challenging times that he had to go though as a teenager. The book A Day No Pigs Would Die, by Robert Newton Peck, should not be banned from school because it complements the age of the reader, has important lessons, and is age appropriate. The book should not be banned because it does not have a bad influence on the reader. Furthermore reading the book helps some students cope with their own life situations.

Outsourcing in Value Chain

VALUE CHAIN OF GOAT MILK PRODUCT Figure 1: Value Chain of Goat Milk Figure 1 shows the value chain of goat milk product. In order to be end product, there are several processes involved which are process of getting raw material then manufacturing process where the production process will take place. After that, the product will be distributed to the various channels. Under material, there are several parties will involve such as raw material supplier, transportation/logistic and technology supplier.Then, at the manufacture phase there will be some processes involve such as processing, quality control, packaging and labeling. Packaging will be focus because of most of the producer will outsource this process to other company rather than done by themselves. The reason of this outsourcing will be because of lack of skill and technology for the packaging process. When, the packaging and labeling are done by other company, the product will be not associated to the first owner anymore.In t he case of goat milk, the owner of the livestock is not been recognized anymore and lastly the finish product will be distributed to the user and consumer as a product of the packaging company. Malay proverb call this as â€Å"Lembu punya susu, Sapi dapat nama† means the original owner of the product has not been recognized and the product only been associated to the packaging and labeling company. Figure 2: INDUSTRY INVOLVE IN THE PROCESS OF PRODUCING FINISH PRODUCT OF GOAT MILKFigure 2 show the industries involved in producing the goat milk. As can be seen, Agriculture industry is the first industry involved where the livestock is coming from this industry. Most of the parties involved in this industry are Malay and Indian. Then, in order to package the product, it can be choose whether to use, bottle, box container, can and so on. For box and bottle for example, it will use woods and sand as the raw material to produce box and bottle then, other industry will involve too.T hen, the distribution process will involve with logistic company. Therefore, in producing a bottle or a box of milk, there are many parties and industries involved and take placed. Figure 3 below shows the value chain of the packaging process and the example of many type of packaging container. The figure shows the package is designed using the CAD and has been tested and evaluate before start the production process for the packaging. However, some companies do not use such as technology equipment in doing the packaging.This kind of packaging process should be done by the producer company and not supposed outsource the process because the outsource decision make the producer lost the originality and owner power towards the product. Figure 3: VALUE CHAIN OF PACKAGING PROCESS Source: www. nec. co. jp ———————– MATERIAL MANUFACTURE DISTRIBUTION PRODUCT USE – CUSTOMER/ USER – WHOLESALER – RETAILER – AGENT – PROCESSING – QC – LABELLING – PACKAGING – RAW MATERIAL SUPPLIER – TRANSPORT/ LOGISTIC – TECHNOLOGY SUPPLIER AGRICULTURE LOGISTIC WOOD/SAND PACKAGING OUTSOURCE!!!!

Journey Representations through Texts and Visual Image Essay

From the area of study on journeys, several texts evidently provide and present ideas, concepts and themes on journeys. A journey can be considered a physical movement from one place to another, but there are much deeper meanings conveyed in a journey. This can be seen in two of the Peter Skrzynecki’s poems in the core text ‘Immigrant Chronicles’. The poems ‘Crossing the Red Sea’ and ‘Feliks Skzrynecki’ significantly convey the meaning of journeys. The poems with an internet article titled ‘Journeys: A Cycle of Sacred Time’ and a journey related photograph influentially demonstrate how there is more to a journey than just physical movement. All these texts convey to the responder the many themes and concepts associated with journeys which at first sight seem physical, but actually also emotionally and spiritually affect the protagonist of the journey. In Peter Skrzynecki’s ‘Crossing the Red Sea’ the poem tells us about the post-war immigrants leaving on board a ship sailing towards Australia. The poem catches the immigrant experience at a point between two worlds. The depiction of the great physical journey that these immigrants are taking also lets the responder see the inner journey involved for the immigrants. The techniques used in ‘Crossing the Red Sea’ help to convey its meaning of journeys to the responder. The biblical allusion in the title is appropriate to the Israelis being led out of repression in Egypt by Moses through the Red Sea, to the Promised Land. For the immigrants they are leaving war torn Europe to Australia, their land of promise. For the Israelis it was a journey of liberation from slavery and oppression. Similarly, the immigrants are escaping post-war tyranny in hope for a better future. Another bit of biblical allusion mentions some of the immigrants sensing they are born again, like Lazarus in the bible. Imagery also creates much of the meaning in this poem. The immigrants are described with ‘milk white flesh’ showing that they are sickly and seemingly unhealthy. Another piece of imagery is created through the colour red. Red is used in the poem to symbolise two extremes. ‘Of red poppies, once behind the forest when the full moon rose ’ – these lines are used to describe the beauty of the flowers and creates an attractive scenery. But the next bit of dialogue contrasts the beauty of red by using the colour to describe blood. The line ‘Blood leaves a similar dark  stain’ shows how red can be of beauty and good, but can also symbolise terrible tragedies, evil and death in the form of blood. The contrast shown in the colour in the poem is perhaps not only a piece of imagery, but a clear motif as it relates to the contrast of emotions of the immigrants. They are glad about new hope and beginning, but are sad and scared about leaving their home on this journey. Emotive language is used in the poem to trigger the responder’s emotions. Examples of emotive language include ‘shackles’, ‘sunken eyes’, ‘secrets’ and ‘exiles’. All these words are used to describe the pain or suffering experienced by the immigrants prior to their journey. The language used also creates the feeling that the immigrants are leaving their homeland in disgrace because of the immense hardships that they have experienced. Alliteration is used in the line ‘shirtless, in shorts’, emphasising the soft, quiet situation that the immigrants on board are in. The symbolism of the equator in the closing of the poem represents the boundary between their old home and their new beginning. The division of northern and southern hemisphere represents great change for the immigrants, both mentally and culturally, as their optimistic future and their new home are beckoning them. As the poem suggests there is more to a journey than the physical movement involved. The emotions of the immigrants are deeply explored and their inner journey is obvious to the responder. The journey here is not entirely optimistic and has deep emotional effects on the immigrants. Uncertainty is present and there are memories of the past as well as hope for the future. We learn how the previous experiences of the immigrants have affected their mental state. The main theme the poem is trying to convey about journeys is that a physical journey will tie in with the mental and spiritual side of the protagonist. This idea is similar to what we have discussed in class during this area of study. The protagonist of a journey will not only be affected physically but they may emotionally change, grow or learn new things. The poem ‘Feliks Skrzynecki’ also conveys journeys as more than just physical movement from one place to another. In this poem Peter Skrzynecki discusses the life of his father Feliks Skrzynecki and the struggles involved in his  journey migrating to Australia. The respect that Peter has for his father is evident in the poem but his perspective of the physical journey which they both took is different to his father. There are several poetic techniques used in the poem to convey meaning on journeys. Alliteration – ‘skilled in slaughtering’ describes his father who used to be a hard labourer and how his life was full of action. Many similes are also used to give us a clear description of Feliks Skrzynecki. He ‘loved his garden like an only child’ – this shows that he was a caring and devoted family man, to both his son and home. The lines ‘fingers with cracks like the sods he broke’ illustrates the extent of his old laborious life in Poland. Near the end of the poem the simile describing his father ‘like a dumb prophet’ expresses how his father knew that his son was moving further away from his heritage and there was nothing he could do about it. Descriptive language with words such as ‘gentle’ and ‘softness’ reveal the tenderness of Feliks Skrzynecki, while on the other hand, emotive words such as violently, slaughtering and darkened expresses his rough life in the past and toughness of this man, not just physically, but also mentally. The images of his rough and damaged hands and how they ‘dug cancer out of his foot’ reveals the hardships he had had to endure and also show us the trauma and severity of his past. The symbolism of the son pegging his tents further and further south of Hadrian’s Wall shows that Peter Skrzynecki is moving away from his father’s eastern European culture into Australian culture. As the different perspectives of father and son are given in this poem we can see the inner journeys which they have both gone through. Feliks Skzrynecki has, in migrating to Australia, missed his old lifestyle, heritage and culture, while his son has grown up in a totally different world to the one his father has known, and the absence of the same heritage and culture has made father and son somewhat detached from each other. A clear theme in this poem is that the result of a journey can benefit the protagonist but can also generate sadness and misery as the protagonist misses his or her home. This is evident for Feliks Skrzynecki and ‘Crossing the Red Sea’ also has a similar concept with the immigrants in two states of mind. Clearly the poem reinforces the idea that a physical journey can very much be an inner one. The internet article ‘Journeys: A Cycle of sacred time’ is very much a source which supports the ideas and concepts explored in the Skrzynecki poems. The article talks about how taking a trip, such as a holiday, is different to a journey. The article expresses that there is a great difference between just travelling and actually experiencing the journey. The article uses imagery to capture the responder’s attention. The article tells the responder to imagine you are at a holiday location and you are actually present with what you are experiencing rather than just keeping busy taking photos of sights. ‘Journey goes beyond the restraints of physical time and space. Journey feeds the soul.’ This statement from the article describes the mental and inner process of learning and growth involved in journeys, and that physically your destination is insignificant. The article mentions that physical travel is not a prerequisite for journeying, again stating tha t it is the inner process that matters not the physical destination. Another theme expressed about journeys in the article is that a true journey cannot happen in isolation. Connecting with others is the way for experiencing your journey. This idea is somewhat in contrast to the concept of personal journeys we have studied. The importance of self-growth and learning about yourself is required in personal journeys, but this article is saying that to grow and learn, you need to communicate and correspond with other people. The article uses techniques such as imagery to stimulate the responder’s thoughts, large and bold writing for significant or important text and uses several quotes to support the themes it is trying to convey. The final source relating to journeys and conveying significant themes is a photograph showing a number of travelers in the middle of their journey on top of a large mountain. The number of large mountains in the background and the scenery suggests that the location is somewhere foreign and faraway from the protagonists’ home. The protagonists in shadowy figures suggest some sense of mystery on this journey. This sense of mystery expresses inner journeying as well as the physical travel shown in the photo. The different contrast in colors of the foreground, middle of the image, and background show there are several parts or sections to a journey. The image of these protagonists journeying across a great landscape is comparable with the poem  Ã¢â‚¬ËœCrossing the Red Sea’ in the allusion the poem creates of journeys. The long shot taken of the protagonist also show that their journey is long and difficult and the sense of difficult journeys is similar to all three other sources. The theme of the physical journey providing an inner or imaginative experience is also evident in the photo, through the landscape and scenery, which seems surreal and dreamlike. Overall the sources discussed all hold important and valuable ideas and concepts on journeys, and they show us that journey is not just physical travel but also an emotional and inner experience.

NY Times writer David Pogue and his Work Essay Example | Topics and Well Written Essays - 1500 words

NY Times writer David Pogue and his Work - Essay Example When writing about Fujifilm X100, he says that â€Å"the top portion and bottom plate have been â€Å"die-cast from magnesium alloy†, and then he explains in brackets that â€Å"it’s silver metal, in other words†. Another explanation in the same text is â€Å"It’s also a f/2.0 lens, meaning that it lets in a lot of light†. Pogue perfectly understands the fact that his readers are not experts in consumer electronics. Therefore, they need gradual explanations in order to be able to grasp the most important information. So, the author makes sure he covers the basics first. Later, he gives additional information. Sometimes he provides the simple explanations for the average reader and then gives some specialized information in brackets. For example, in the text on Samsung’s Central Station, Pogue says that â€Å"as far as Samsung and I know, it’s never been done before† and then adds in brackets: â€Å"Samsung says it’s using a â€Å"proprietary protocol over the ultra-wideband spectrum that is not, and does not interfere with, Wi-Fi or Bluetooth.† We can see another example in the article about the Tryx camera: â€Å"an Advanced menu lets you adjust the exposure, white balance and ISO — light sensitivity — but not manual focus, aperture or shutter speed†. After mentioning the term â€Å"ISO†, the author explains that this means â€Å"light sensitivity†. The author also compares the product he presents to other similar products which are very helpful for the consumer. This is yet another way in which he helps readers learn about new products. In the article on Fujifilm X100, he compares the product to a similar one, saying: â€Å"For most people, the Sony is more compelling; it’s smaller, much less expensive ($700) and takes interchangeable lenses, including a zooming flat one like the X100’s. But the X100’s controls (clear, external, analog, exposed) embrace the opposite approach of the Sony  (on-screen, buried, clumsy).†

Discussion Questions Essay Example | Topics and Well Written Essays - 500 words - 38

Discussion Questions - Essay Example I prefer Theory Y as an employee and as a manager. Self-motivated employees are beneficial for the organization. Employees gain success through hard-work and doing their work right. They can also prove their work through constant enthusiasm, taking on new ventures, and bringing in creative work processes. In my work, I have gained excellence through constant hard-work and introducing creative work, breaking the old chain and trying to make it as new as the time. I admire my team leader who is authoritative, creative yet open to new changes. He does not believe that he is the boss of all and at the same time he does not take credit for other’s work; he ensures that all his employees are rewarded accordingly. A group is a number of things and persons who have some relationship to one another; it is a subset of a culture or a society. A team is any group of people involved in the same activity, especially referring to work (Boundless, 2014). A team is a subset of group; a team tends to be closer and work together and holds stronger sense of collective identity. High performance team is one which delivers results. I have been a part of the team that introduces credit lines to the microfinance industry. The team work had paid off due because of the contribution of expert advice from each group member. If my team is having difficulty in taking a decision, I would sit with the team members and discuss the reason for this difficulty and the possibility of arriving at a decision. All humans are different and need to be communicated to differently; that is why a decision well understood by one person does not mean that it is understood by all other employees as well. I have dealt with clients from different countries including Bangladesh, India, and Turkey. I have always dealt with the companies differently, because same decisions have to be communicated separately to different companies. I took into account the cultural and ethical aspects of

International Financial Markets Essay Example | Topics and Well Written Essays - 2000 words - 4

International Financial Markets - Essay Example effected where the surplus funds are invested in the markets through buying of assets, and the deficit is counteracted when investors sell their assets. The London Stock Exchange (LSE) has played a major role in financing investors. The financing from an exchange in the recent decade has been viewed to be more effective compared to other financial institutions. The process applied in extending credit is much easier to undertake. A number of factors have been seen to enhance this process. These include the growing competition, fluctuating interest rates, deregulation and advanced technology that have resulted in the efficiency of operations of the LSE. LSE is among the largest trading market internationally serving 3000 companies in 70 different countries. Integrity, market knowledge and a lot of expertise have been a platform for LSE. It is a leader in providing of services that facilitate raising of capital amongst its participants. It is also among the leading stock exchanges in equity trading. LSE offers both real and virtual stock exchanges. Virtual stock exchange allows its investors to trade online while the real exchange is done offline. Advertently, this allows all manner of investors to trade in this stock exchange. The technological advances allow participants in this market to have the opportunity to trade locally and internationally. The LSE group has in the past decade offered high performance trading platforms, market softwares e.g. sets, crests, for assessment of assets as well as post trading services for its participants (Alexander, 2008, 281; Alexander, 2010, 137). Main markets works together with the LSE and the financial authorities in regulation of trades with big corporations. These are companies who are not only looking for ways of raising capital but also in having a reputation in their liquidity shares profile and international position. It has a combined market capitalisation of  £3.7 trillion. This market serves over 1400 companies. It

Personal and Professional Development Essay Example | Topics and Well Written Essays - 2750 words

Personal and Professional Development - Essay Example HSBC was recognized in the Asia-Pacific region as the institution that provides finance to the increasing trade between China and Europe. The HSBC group was first opened in Hong Kong and then in Shanghai. HSBC group’s UK banking has been developing and improving from 1836. Acquisition of Midland Bank in Europe in 1992 has brought lot of pride, honour and reputation to the bank and this made the HSBC group grow as one among the leading banks in the world. Imperial Bank of Persia, which was also known as Bank of the Middle East was acquired by the HSBC group in 1959 along with its 26 branches. This entry of HSBC group into the Middle East provided the group to enter into the wider, and quickly varying financial markets in the world (hsbc.co.uk). HSBC group has well established markets in the South America as well as the emerging markets in the South and Central America. The HSBC group is categorized into four business groups. These include Commercial banking, Global banking and markets, retail banking and wealth management (hsbc.co.uk). The HSBC group provides HSBC Premier bank account for everyday banking accounts and services. The group aims at providing exclusive service in banking. Relationship manager helps the customers and gives tailor-made advices in wealth management, money management, preferential rates and terms, and globally linked-up online banking (hsbc.co.uk). Other facilities offered include internet banking, telephone banking, branch banking, and mobile. Through internet banking, a customer can have access to his/her account 24 hours a day (hsbc.co.uk). HSBC group provides wide range of products for accounts having personal banking. It provides insurances of home, travel, car, premier car, life, critical illness & income cover, and student insurance (hsbc.co.uk). Special feature of planning is rendered regarding health & family, home & lifestyle, work & retirement, and planning tools. HSBC also obliges its customers through online customer support centre that clears their doubts. Security centre assists HSBC’s customers to have a secured transaction while operating online. It helps by providing security downloads, and secure key (hsbc.co.uk). Task 1: a. Examine the benefit of self-managed learning to individuals and organizations and evaluate the various approaches involved. Self-managed or self-directed learning involves encouraging individuals to take responsibility for their own learning needs, either to improve performance in their present job or to satisfy their career aspirations (Armstrong, p. 560). According to Armstrong, self-managed learning has the process of recording achievement and action planning where the individuals can review what they have learnt, their achievement and their goals and action plan to achieve their goals and new learning which is to be acquired by them. The principle behind self-managed learning is that people learn, understand and retain the things they find out and helpful i n improving their skills (Armstrong, p. 560). HSBC group must provide chances for its workers to learn new things so that they can acquire new skills for effective job performance. Self-managed learning helps the people working in an organization to find various methods of learning things which are from the society or at the workplace. Learners are to be provided with proper guidance, proper material and information and help they make use of it to a maximum extent. Personal development plans must be

Introduction to campylobacter Literature review

Introduction to campylobacter - Literature review Example 163–189). Since campylobacter is present in large quantities in stool, isolation may be considered from this point. However, it is important to note that isolation requires certain conditions of microphilic atmosphere and a media that contains antibiotics. Several methods have been developed to isolate campylobacter. One of them is the membrane filtration. This is used in isolating the microorganism from low turbidity water. Filters of pore size of 0.45 microns are used, and the water is passed as the platting is done face down for the selective agar for the campylobacter. The selective agar is described below in another isolation method. The filters in this process are removed after an overnight incubation. The streaking of plate for isolation before re-incubation then follows this. Prior lab tests have indicated that in the presence of pre-filtration with filters of pore sizes of 6.0 and 5.0 has consistent results of recovery of about 30 jejuni CFU per 250 ml of the seeded water that is nat ural (Line 1711–1715). The other method of isolation is the conventional cultural method. In the laboratory, the sampled specimen is prepared for isolation. If, for example, the sample of raw chicken, a sample of filtrated, chicken rinse water may be used. The water is taken and centrifuged at a rate 16000 times the weight for a period of ten minutes in a minimum temperature of 4 degrees. With an enrichment media of Preston broth, the supernatant is discarded while the pellet is suspended. After the sampled pellet is re-suspended, incubation of the sample at a microbic atmosphere that has 10 percent carbon dioxide, 5 percent oxygen and 85 percent nitrogen. All this happens at a temperature of 3 degrees for 24 hours. The enrichment broth is made consistent with the nutrient broth with supplementation including trimethoprim 10 mg/l, cefoperazone 15 mg/l, rifampicin 5 mg/l, polymyxin B 2500 iu/l and amphotericin 2mg/l. This enriched culture is then placed in