Market Research Report Energy and Sports Drink Market Growth in Asia Essay

The changing consumer preferences, demand for functional beverages, increasing awareness towards healthy lifestyles and growing urban population in Asia would be the major factors that would drive the market in coming years. An increasing awareness towards healthy lifestyles has led to a transition in the taste and preferences of people in Asia. The young urban population has been the target customer for energy and sports drink brands in this region. The energy and sports drinks are majorly consumed by professional sports people, gym goers and by working professionals and students that require a special beverage in order to boost their energy and stay active. â€Å"The increasing participation of the health conscious people in sports and fitness activities has greatly impacted the growth trend of sports and energy drink market in Asia. The young population aged 25-35 years represents a potential group of customers for the energy and sports drink manufacturers in the region. † – According to the research report ‘Asia Energy and Sports Drink Market Outlook to 2017’ by Ken Research. The increasing media exposure towards sporting events on television has captured the attention of people, which in turn has encouraged the youth to adopt sports as a profession or as a hobby. This has impelled the growth of sports drinks in Asian countries over the last few years. Sports drinks market in Asia is dominated by famous brands such as Gatorade, Powerade and Pocari Sweat. Red Bull majorly has dominated the energy drink market in the region. Red Bull has effectively maintained a strong distribution channel in various countries in Asia such as in India, China, Japan, Thailand and in South Korea. The energy and sports drink market is anticipated to be driven by the growing trend of health and fitness is expected to create significant demand in Asian countries. The consumer expenditure on food and non-alcoholic beverages is expected to surge in the region owing to the rise in disposable incomes of the people. The rising awareness about fitness and health benefits among the people in the region will encourage more people to join fitness and sports clubs which will drive the demand and consumption of energy and sports drink in the coming years. The report provides detailed overview on the energy and sports drink market in Asia and help reader to identify the ongoing trends in the key segments of the industry and anticipated growth in future depending upon changing industry dynamics in coming years. The report will aid industry consultants, food and beverage service companies and marketing companies and other stakeholders to align their market centric strategies according to ongoing and expected trends in future. For More Details Please Click On Following Link: http://www. kenresearch. com/agriculture-food-beverages/beverages/asia-energy-and-sports-drink-market-research-report/429-104. html http://www. kenresearch. com/press/news-asia-energy-and-sports-drink-market/211. html Related Links: http://www. kenresearch. com/agriculture-food-beverages/beverages/japan-energy-and-sports-drink-market-research-report/432-104. html http://www. kenresearch. com/agriculture-food-beverages/beverages/south-korea-energy-and-sports-drink-market-research-report/433-104. html http://www. kenresearch. com/agriculture-food-beverages/beverages/india-energy-and-sports-drink-market-research-report/431-104. html http://www. kenresearch. com/agriculture-food-beverages/beverages/thailand-energy-and-sports-market-research-report/434-104. html http://www. kenresearch. com/agriculture-food-beverages/beverages/china-energy-and-sports-drink-market-research-report/430-104. html.

A Rainy Day essay

This summary is not available. Please click here to view the post.

Can I use body language to determine if a person is lying Essay

Can I use body language to determine if a person is lying - Essay Example While lying a person's body language substantially changes in a given social interaction and consciously disarrayed from a normal expected body behavior. Mind and body actions are not in total harmony with each other. The body language of a person can be read in the following simple ways. 2-The palms are usually put into the pockets or moved downwards. It can be construed that the liar is trying to hide something. The eyes pupils are wide open in the state of lying. Usually sweat appears on the forehead and hand palms become cold. 3- Liar would usually be touching repeatedly the nose and forehead, and would normally not stand with a straight back and according to McDougall's theory of emotions, the instinct to escape comes into play. Therefore an escapist behavior would be shown more than once. More accurate and scientific method of detecting a liar by studying internal body behavior is lies detection machine. This machine uses different human impulses and their change before and after the test. The normal blood pressure of a person in a normal state of mind is usually less than while lying. The heart palpitation and therefore electro cardio grapy measures are higher. The nervous system starts abnormal behavior. Lie detection is b

Case Analysis Study Example | Topics and Well Written Essays - 750 words - 5

Analysis - Case Study Example These are to integrate it with the already existing aids’ databases, which are HIPPA and EHRs (Rusiecki, et al., 2014). It is not clear why the government and majority of medic panels have not embraced the idea despite seeing the approach being helpful and valid. Based on the above analyses, it is quite evident the approach avails adequate information meant to enhance and manage evacuees’ varied predicaments. However, mitigations for these predicaments their respective solutions evident in Figure 1 are attainable with minimum involvement of resources (Mordini & Green, 2013). This is also quite evident in Figure 2 though relaying both â€Å"For† and â€Å"against† forces whereby the former prove to be strong than the latter. Hence, implying KatrinaHealth.org is quite effective (Stehling-Ariza, Park, Sury & Abramson, 2012). Rusiecki, J. A., Thomas, D. L., Chen, L., Funk, R., McKibben, J., & Dayton, M. R. (2014). Disaster-Related Exposures and Health Effects Among US Coast Guard Responders to Hurricanes Katrina and Rita: A Cross-Sectional Study. Journal Of Occupational & Environmental Medicine, 56(8), 820-833. doi:10.1097/JOM.0000000000000188 Stehling-Ariza, T., Park, Y., Sury, J., & Abramson, D. (2012). Measuring the Impact of Hurricane Katrina on Access to a Personal Healthcare Provider: The Use of the National Survey of Childrens Health for an External Comparison Group. Maternal & Child Health Journal, 16170-177.

Group conformity Essay Example | Topics and Well Written Essays - 1000 words

Group conformity - Essay Example It is important to note that some may obey and adhere to the requirements of the groups where they belong while others may oppose them. Whether they oppose or conform to the standards of their groups; one thing is sure - groups affect them either socially, psychologically or even physically. This paper will explore group conformity; its meaning, types, causes and effects, experiments on the same and recommendations. At the onset of this paper, it is expedient to be well acquainted with group conformity. According to the TheFreeDictionary, conformity is defined as, â€Å"action or behavior in correspondence with socially accepted standards, convections or rules.† Group conformity can also be defined as, â€Å"yielding to group pressures† and can also be called â€Å"majority influence or group pressure† (McLeod). For people to be accepted in the various groups, they must adhere to the norms and rules and regulations of such groups, and must behave in a manner acce pted by the group members. They have to alter their behaviors in a way that is acceptable to the written and unwritten codes of association of their groups. There are consequences associated with non-compliance and rewards for compliance with group norms. The consequences may include: rejection, seclusion and stigmatization. Since the consequences are unpleasant, people are forced to toe the line and follow the dictates of the group. Further, group pressure is reinforced by rewards like a psychological feeling of belonging, material benefits and acceptance. Group conformity is a great influence that alters the behaviors of people to be in line with what is expected by a group. At times people may be forced to suspend reasoning for compliance and for the survival of a group. Group conformity is a subject that has elicited a lot of debate in social sciences like psychology and it has been subdivided into various types. According to McLeod, â€Å"Man (1969) identified three types of c onformity; normative, informational and ingratiational.† In normative conformity, members of the group bow to the pressures of the group to allow them to fit in pursuit of the rewards. The driving force for compliance is the fear of the consequences that can be faced in the event of disobedience. McLeod observes that in normative conformity individuals bow to the majority pressure in the public arena but internally reject them. Let’s give an illustration: in political spheres, individuals often find themselves conforming to the notion of democracy but in the real sense the minority are always dissatisfied but they just move on with the group since they lack options. It is a fact that that learning is a life-long process and an individual who lacks knowledge may choose to change behaviors to fit in a group with the aim of acquiring the same; in essence that is informational conformity (McLeod). Knowledge is a very precious commodity in life and people often endeavor to o btain it since it is associated with power. This can be practical in a learning environment where one copes with the norms and the rules of a learning institution in order to acquire knowledge. Finally, ingratiational conformity is founded on people’s strong desire to benefit from the warmth of acceptance within the group and the kindness that they can derive from group membership. McLeod notes that this conformity is similar to normative conform

International Business Essay Example | Topics and Well Written Essays - 3000 words - 15

International Business - Essay Example ompanies targeting either India or China for the expansion of their businesses at present because of the immense growth potentials in these countries. India and China are two countries which escaped from the current financial crisis without much damage. It is not easy for a company to set up business in an overseas country because of the various challenges they may face in the target country. Human resource management is one of the core functional areas the offshoring organizations should consider in their business strategies. This paper assumes that Microsoft, the American operating system/ computer software manufacturer is looking to establish a subsidiary unit of Microsoft in India. The various aspects of human resource management issues Microsoft may face in India is briefly explained in this paper. Microsoft is one of the best examples of a monopolistic firm of the current century. No challenge at all for Microsoft in most of the countries in which they operate. In fact other companies like Intel forced to make microprocessor chips compatible for the smooth operation of Microsoft’s Windows based operating systems. In other worlds, Microsoft’s monopoly forces even other companies to dance with the tunes composed by Microsoft. Even though nobody has any doubt about Microsoft’s abilities in controlling the software industry all over the world, there is no guarantee that it may become successful in every country if it overlooks the customized needs of each country. For example, India and China are two different countries compared to America and business concepts, organizational culture, behavior, and environment in these countries are entirely different from that of America. Microsoft needs to formulate customized business strategies for both of these countries, if they want to excel in these countries. India is a secular democratic country and the second largest country in the world as far as population is concerned. Moreover India is recognized as one

Congestive heart failure Essay Example | Topics and Well Written Essays - 1250 words

Congestive heart failure - Essay Example This is most applicable to diseases that are most often found among the susceptible members of the population, such as the elderly, the children, and people with compromised immune systems. The need to integrate several concepts makes nursing a dynamic and challenging career. The identification of roles, potential legal issues, and evidence-based practices with regards to the care of patients, particularly those that have congestive heart failure (CHR), as well as the integration of these practices with the conceptual framework of the Helene Fuld School of Nursing (HFSON) shall be discussed in this paper. Congestive Heart Failure as a Health Problem Congestive heart failure (CHF) is one of the most debilitating diseases that affect adults, with up to 670,000 people getting diagnosed annually, as well as one of the primary reasons why people at the retirement age get hospitalized (WebMD, 2012). It can occur either as an acute or chronic condition among susceptible individuals, and it could affect the left, right, or both ventricles of the heart (ADAM, 2012). It is not necessary that all heart failures are the results of heart attacks, arrhythmias, or heart valve diseases, but these can be the major causes for the onset of the disease. Other causes of CHF are: ischemic heart disease; hypertension; alcohol; viral myocarditis; thyroid disease; cytotoxic drugs; familial congenital heart disease; amyloidosis; sarcoidosis; and hemachromatosis (Johnson and Brooksby, 2009). A person with CHF develops a weakened heart, and its thickening and weakening causes it to fail in pumping enough oxygenated blood within the body, which in turn causes the patients to have fatigue and slow movements. Aside from these symptoms, CHF patients also have lung crepitations, pulmodary edema, swollen ankles, enlarged liver, or dyspnea (Paulus, et al., 2007). If the onset of the disease had early prognosis, patients may have better chances of survival and quality of life by undergoing surgic al enhancements of the heart such as bypass surgery or having an electronic pacemaker, and followed up by medications such as ACEI, ARB’s and diuretics. But if not, and the disease has been long term, palliative or end of life care is given to CHF patients (Johnson and Brooksby, 2009). Whether under outpatient, inpatient or palliative care settings, nurses have an important role in providing care for patients with CHF, and they able to give this care by having proper lessons and trainings, as well as being familiar with the guiding principles in the nursing profession. These are usually provided for by the schools that nursing students study in. Integration of the HFSON Conceptual Framework in Handling Patients with CHF The Helene Fuld School of Nursing or HFSON is a college that recognizes nursing as a multi-level career, which is the root of its commitment in advancing licensed practical nurses to associate degree registered nurse level in the short span of one year (Helene Fuld College of Nursing, [HFSON], 2011). Their curriculum is based on the philosophy, the faculty’s beliefs on education, nursing, nursing education, person, health, and environment, and the incorporation of the legal definition of

Compare contrast romeo and juliet with west side story Essay

Compare contrast romeo and juliet with west side story - Essay Example First, the plays were written in different periods, so their characters are not similar. This is a statement to establish in the following discussion/comparison of the two plays. The two stories revolve around disagreements between families with opposing values and conclude in the demise of young adults. This is because the young people involved had a notion that their deep love to each other would surmount the aggression between the families (Gibbons 3). In Romeo and Juliet, Juliet’s family (Capulet) considered themselves as noble, while Romeo’s family (Montague) was a humble family. Juliet was a young virgin girl 14 years of age, who had been promised to marry a man of the family’s own choice. However, she cared less for the man. It occurred that Romeo, accompanied by his friends, crashed at the Capulet’s party and instantly fell in love with Juliet. At that time, when Juliet was falling in love with Romeo, she had no idea who he was. Juliet came to know more about Romeo from her cousin, who identified him as a family enemy. Romeo and his friends were ousted by the Capulet family from the party. Some days later, Romeo returned back to Juliet’s home where they met on her balcony. He slept with her and promised to marry her. The two families issued various threats against each other, and Romeo accidentally killed Juliet’s cousin (Bly 17). Romeo was banished from the city. Conversely, in the West Side Story, Tony was Polish while Maria was a Puerto Rican residing in New York. Just like the Montague and the Capulet, the two groups had people who protected them regardless of the aggressiveness between the two families. Tony is killed by a gang in the end as a result of the union between him and Maria (Laurents 3). Maria decided to move on after Tony’s death despite the strong love she had for him. The West Side Story plot and performance is in Manhattan Upper West Side. The story revolves around the conflict between two youth

Music Appreciation ( classical) Term Paper Example | Topics and Well Written Essays - 1250 words

Music Appreciation ( classical) - Term Paper Example In the impressionism period, the artists used light and water themes in their artworks which used to give an abstract look to their paintings. Music composers of that period also liked to imitate the sounds of water. The two most popular mediums used by the impressionist composers were orchestra and piano. Claude Debussy, also known as one of the great pillars of musical modernism, is considered to be a very dominant personality in the field of composition and music. He was born in northwest Parisian commune in 1862. If we talk about his educational career, we come to know that Debussy was deprived of public education because the government of France took away all civil rights from his father due to his involvement in the Paris workers’ uprising. But when his parents found musical talent in Debussy, they sent him to his relatives to start his music education. Debussy did not have any regular schooling but he showed his extraordinary skills and abilities in composing. He was awarded with Prix de Rome in the year 1884. Here we must mention that he started his work in music industry as a pianist but he did not get much success as a pianist which made him divert his mind towards composing. If we talk about one of the major forces behind Debussy’s success, we can say that Ernest Guiraud, a quintessential French academic composer, played a great role in Debussy’s success as a composer. It was Debussy’s orchestral work La Mer and the opera production Pellà ©as ET Mà ©lisande which made him one of the most prominent and leading composers of the twentieth century. Printemps and the cantata La demoiselle à ©lue were very famous poems by Debussy which not only played a great role in Debussy’s success as a composer but also symbolized a far-fetched advance on Lenfant prodigue. Under the influence of poets and painters from Rome, Debussy fell under Wagner’s charm and attraction. This was the reason why Debussy’s style was found

Raise or Lower Tuition Assignment Example | Topics and Well Written Essays - 750 words

Raise or Lower Tuition - Assignment Example This would result into more revenues for the university. On the other hand, if the demand for the university is less than the number of available seats, a rise in tuition would result in lowering of the revenues (Mankiw, 2011). Due to lesser demand, the students would opt for alternate choices where the tuition is comparatively less. Answer 2 The revenue earnings of the university would vary depending upon the prevailing conditions of demand for the university and the number of seats available. The revenues of the unity will rise when the demand for admission exceeds the number of seats available. The university would have the option to raise tuition resulting into higher revenue earnings. The revenue earnings of the university are likely to fall when the demand for university admissions is less than the number of available seats. Due to lesser demand, the university would have to reduce the tuition that would result into fall of revenue earnings (Marshall, 2006). Even stagnant tuiti on fees would lead to fall of revenue due to lesser number of students. The revenues of the university are likely to remain same when there is equilibrium between the demand for university admissions and the number of seats available. ... Due to the high demand for university admissions, there is large number of students available for enrollment. The students would be ready to pay more for their preferred university. This would positively impact the process of revenue earnings. The loss of revenue from the lower number of student enrollments is a scenario that can occur due to lower demand of university admissions against the number of available seats. Due to lower demand, a hike in the tuition fees would cause lower number of students to enroll. The students would prefer other universities for which the process of revenue earnings would get affected. Answer 4 A negative price elasticity of the university indicates with the rise in the tuition fees, the demand for university admissions is likely to fall. Considering the situation when the price elasticity of the university is (-1.2), a rise in tuition fees of the university would result in considerable fall of demand of the university admissions. The university has al so been suffering with the revenue earnings in recent times. A further rise of revenue in such a condition would result in the further lowering of student enrollment (Schotter, 2008). This would result into lowering of revenue earnings for the university. In such a situation, the university would be suggested to lower the tuition fees in order to revive the situation of revenue crunch of the university in recent times. A reduction of tuition would draw more students for enrollment. The students would want to take the advantage of comparatively low tuition fees. This would lead to expansion of revenue for the university. Answer 5 Being the President of NSU, the economic theories of supply, demand and price elasticity would be

Successful people Essay Example for Free

Successful people Essay Failure is not what sets us apart from the successful individuals around us, but it is how we see and what we do about this failure that makes us outshine them. I finished high school in a public school, but I have never seen this as a deduction from my character or my knowledge. However scarce resources were back then, I managed to perform well. It was not until I was in college when I had my first encounter with failure. I only passed one course, out of the five that I was taking. This made me question my own belief system and how I managed the academic aspect of my life. I know that at one point I did something unacceptable to my own standards. Once I have realized my gaffe I was willing to make up for it. As I tried to recuperate from my letdown, it dawned on me that one of my teachers embarrassed me in front of the whole class and questioned my ability and the lack thereof, leaving me with feelings of resentment. Instead of being supportive and encouraging me, she did the opposite. I have always had the assumption that educators educate children, not make them feel inferior to them because of the numerical measurement of their abilities. Educators are not only teaching concepts, they teach life. And what she taught me was that I did not have what it takes to be better. This is when I realized that I wanted to change what she does, and I wanted to be that change. I deem that I can become a better educator than her, especially to the underserved students because I understand what they go through and I empathize, not pull them down more. I will be able to see from their viewpoint because I grew up in a place like this and can relate to them by utilizing my familiarity with the culture and my personal experiences as a means of teaching. This realization, along with my lifelong passion to share my knowledge and experiences, has led me to the dream of becoming a teacher. If I can show these students my passion for education through a context that they can understand, I can help change their lives. My own failure made me realize why education is vital to everybody. It teaches about life and about the failures that we get to encounter along the way and how to remain standing even after all that’s happened. I worked hard when I was in high school, not because I am underserved, but because I know there’s much more to life than just being caught in a place like this, knowing that I could do better. A lot of these children think that they do not warrant a beautiful future ahead, because of where they came from. But, I can be the example of that beautiful future, I struggled, I was victorious, I went downhill, but I was strong enough to get back on track again. If I can, so can them.

The Waste Land Essay Example for Free

The Waste Land Essay T. S Eliot’s The Wasteland, whilst being laden with rich cultural references and allusions, is a confronting representation of re-establishment and rejuvenation across the entirety of a European post-war society. Eliot addresses the cyclical nature of life and death, encompassed by carefully crafted language and structure designed to disorientate the reader. The reader is offered an interpretation of human behaviour which is akin to all beings across the cohort of society, regardless of ethnicity or social class. There is realism to Eliot’s poetry that is confronting and unflinching, perhaps disturbing at times. While his poems are often filled with harsh imagery – imagery of death, despair and degredation –they are often indicative of his own perceptions of the changing environment around him during his time of writing, and are therefore somewhat genuine and personal. The Waste Land attempts to explore the necessity of rejuvenation in a society that Eliot considers to be tarnished and displaced, and has thus created a delicate balance between portraying a war-torn society where â€Å"the dead tree gives no shelter† and â€Å"the dry stone no sound of water†, and communicating the idea of renewal. As the poem progresses, references to season accumulate, and the reader is given a sense of cyclical, passing time. The reader is given anecdotes set in distinctly different seasons, whether they be â€Å"under the brown fog of a winter dawn†, or â€Å"[listening to] the sound of horns, which shall bring Mrs. Porter in the spring†. Such references remind the reader of two things; time is passing throughout the poem, and life is ephemeral, as can be seen in the dialogue: â€Å"That corpse you planted last year in your garden, Has it begun to sprout? Will it bloom this year? † A similar method is implemented by Eliot in The Love Song of J. Alfred Prufrock, where the prime focus of the poem is the passing of time and the complications that arise from its influence. Furthermore, The Waste Land draws on a wide range of cultural reference to depict a modern world that is in ruins yet somehow beautiful and deeply meaningful. Languages such as German, French and Latin are implemented alongside abrupt and unannounced changes of speaker, location and time, in order to convey the idea that there are no exemptions to Eliot’s interpretation of common human qualities and experiences. Conversely, social class is also explored – in part II of The Waste Land, â€Å"A Game of Chess†, Eliot juxtaposes a lower-class bar conversation with satire of the opulent, while endorsing – via the comparison of the two – the idea that sexual fulfilment is a critical element in feeling valuable and secure in the society depicted. Indeed, it was Eliot’s opinion at the time that too much emphasis was placed on the importance of fertility, aesthetic appeal and marital security – an idea which is also explored in Portrait of a Lady through the satirical portrayal of a fussing woman, who is described as sitting in â€Å"an atmosphere of Juliet’s tomb†. It could perhaps be considered that Eliot’s prime objective during the early years of his poetry was to paint a picture of the uncertainty and social decay that resulted from the aftermath of WW1 and perhaps even the from the end of the Edwardian era. Consequently, readers must look upon his unpoetic diction and lexicon and remember that he is attempting to create a new type of poetry which reflects the complexity of modern living. Often the sincerity and detailed imagery in Eliot’s work results from a lot of his speakers being vessels through which he expresses himself. It has been speculated that ‘J. Alred Prufrock’ and the speaker of Rhaspsody share the same concerns and characteristics as Eliot; often being solitary, neurasthenic, overly intellectual, and utterly incapable of expressing themselves to the modern complexity of the outside world.

Changing In The Role Of Management Accountant Accounting Essay

Changing In The Role Of Management Accountant Accounting Essay Abstract This essay gives an overview of the changing role of management accountant and the management accounting practices. An idea of how these changes were developed and the factors behind the changes what were the reasons for implementing the changes, what were the main drivers and to what extent these changes are now being practice in the real business world? Introduction Over the few decades- many writers have pointed to the work of Johnson and Kaplan (1987) as an organ in this respect that there has been a shift in the expectation of management accountant. This essay is a brief overview of why, how, and to what extent there has been a change in the role of management accountant over the last three decades. In the past decades business environment has changed significantly, this is mainly because of the changes in technology and ever growing demands of business managers all around the globe. These changes have brought a significant level of change in economical factors of business world and management accounting is no exception. And with these changes management accounting as a whole is effected, it has brought changes in accounting system and techniques and has been subject to various debates as to bring changes in the function of accounting. Nevertheless, there have been mainly two types of development: adoption of new tools and techniques which en hances accounting practice, and on the other hand change in the role of management accountant, which is towards acting more in decision making and advisory rather than solely focusing on providing information. In the following sections this essay will give a brief idea of the main reason behind the changes and how these changes effected the management accounting practices and to what extent these changes are adapted by the accounting sector. Reasons for the changes The ever changing environmental and technological factors has affected the global economy in past few decades, and accounting and finance is a key player in running any economy. And as being a major factor in running any economy accounting practices has suffered significantly. But the focus in this essay is on management accounting and its practitioner and why, how and to what extent there has been a change in their practice. Laboring under the shadow of financial reporting, auditing and taxation, on number of occasions management accounting has escaped the spotlight of critics. Often management accounting and the role of management accountant is relegated to the lower crust of accounting, and was limited to the role of organizational book keeping and budgeting and sometimes only to the extent of obligatory university or professional body courses. But if we look in this matter from historical point of view management accounting was and to some extent still considered as a dull profession. We can say that due to globalization of markets which have increased competition, and now markets are more volatile, where reaction time is very little for companies to act. Advancement in information and production technologies, which have reduce the time of information processing by accounting specialist and has enabled other organizational staff to take up tasks by themselves which were previously labeled for accountants.  [i]   Furthermore systems like SAP are becoming more common in multinational companies, and in some medium size companies. A recent survey on this topic has also proved that there has been a change in needs of mangers information; this might be because of the changing style of organizational structure. In recent years due to severe competition among organizations of being on top, and where change is necessary because of different market conditions, and of course different business strategies used in different organizations. All these factors are the reason for the change in the practice of management accountants. Implementing the changes and its Effects If we summarize the recent surveys on changing role of management accountant, we will see that there are two types of factors that have brought a change in the environment of management accounting operations. Externals factors have forced organization to change there internal structures to compete with ever improving technological industry. The 21st century management accountants have developed into a multi-functional engine and are more involved in accounting matters than before. Now managers need more information than before, for decision-making and relevant organizational matters needed for profitable outcome. Internal organizational factors like decision making require more advance information and efficient modes are required to perform such tasks. So with that majority of the information management accountant have these days are computerized and are easily accessible at all levels of the organization and managers who can immediately see their variances and monitor their performance daily. These new development has replaced old methods where managers were able to see the progress at the end of the month. During a conversation between CIMA members it was stated: now systems are such that managers can generate information without reference to the financial analysts. So both have access to the same information. But they both use it in different ways. That has been a major change. A variety of terms are used to describe the new role of management accountant is or should be aspiring, which include modern business-oriented accountant (Granlund and Lukka, 1998b), business partner (Siegal and Sorenson, 1999), internal business consultants (Burns and Vaivio, 2001), strategic management consultant (Holtzman, 2004), or Hybrid accountant (Burns and Baldvinsdottir, 2005). Nevertheless, theme was one way or the other same regarding the new role.  [ii]   But the matter of fact is the role of accountant is more important than before, not only in the corporate level, but also at national and international level. The main focus of management accountant has always been to improve their organizations performance and profitability, but now due to changes in different environmental and economical factors their approach has changed in recent time for good. Noticeable change over time is that in years before, a great deal of management accounting work was driven by the need of compliance and control. But now, emphasis on compliance and control are declining, while factors like competitive support has risen due to increased competition, greater customer focus, importance of quality and of course globalization. The increased emphasis on competitive support now require management accountant to have strong analytical and communication skills. Furthermore, they now support and process managers, and are directly involved in decision making. They are also involved in long and short-term planning, they also have to develop systems to support and provide essential information needed. With these new developments management accountant must directly involved in formulation, and the implementing business strategies. To what extend there has been changes Today, as compared to previous decades management accounting practices has changed quite a bit, now management accountant has to reconcile the broad view of business. Today management accountant are more effective and efficient. Management accounting is changing, and reason for these changes is the factors. These factors are as mentioned above: changes in the economic and social structures, globalization issues, changes in the markets, and technological developments and last but not least need for organizations to become customer focused. The focus have shifted from historical stewardship to more advance role of strategic planning and feed forward control (pierce, 2001). Now armed with advance skills, new technology, more analytical skills and leadership qualities the new management accountants are emerging with the change. Management accountant these days spend their time on strategic management accounting with a view of broadening the concept of traditional management accounting. The term strategic management accounting was first introduced by Ken Simmonds in 1981. And CIMA describes this terminology as a form of management accounting that focuses on information which relate to factors external to the firm, as well as non-financial information, and internally generated information. This integration is now more important because it enables managers to see the day-to-day development of the business process. How these processes are being handled and what will be there outcome, and that way this is seen as an important function of the new and more advance management accountant. And with the changing role of management accountant, in some companies their job titles are also changing as mentioned above like business advisor, business analyst and few others. Furthermore, some surveys have suggested that there will be more changes in the role of management accounting, management accountants will be taking up the duties of handling matters like designing, developing and operating financial and management information system. The trend is that management accountant is now working more with business units, rather than working as an individual unit as happened in the past. This is mainly because of the shift in the duties of the management accountant and changes in the organizational structures. Now management accountant work alongside managers, engineers and so on.  [iii]   In some cases it is noted that management accountant are more involved in issues of corporate strategy, they are more involved and are not acting as an individual unit, and this is the reason the need for management accountant to be more skillful, advance are becoming a mandatory qualification. To sum up the situation of the role changing or we can also say that taking it to next level the factors played a very important role, factors such as; technology, restructuring, globalization, takeovers/mergers, new accounting techniques and so on. Management accountants are adapting to the change which is not only helping the organizations to be more effective in making profit, but it is also improving the dull image of the management accountant. Conclusion In the end we can say that the changing roles of management accountant are for the good of the profession. As to compete in this fast growing economical world, with all the development that are taking place around us accounting and finance plays an important role in any successful economy. As a whole the role of management accountant have moved into another level. With all the new techniques and technological advancement have brought new softwares which have made work easy and faster for the management accountant, which is always a need in this fast pace world where markets are very competitive and margin of error is very high.

Comparison Of Bottled Water Ads :: Bottled Water Advertising

The product line that was chosen was Water. There are numerous brands that have been developed in the field of water, hence leading to tough competition. But out of the various brands namely Masafi, Gulfa, Oasis, Hatta and Evian. The one with the highest market share was found to be Masafi. Below is the detailed description of each ad in the respective media's and the appeal created by it:- A.  Ã‚  Ã‚  Ã‚  Ã‚  Newspapers and Magazines- 1)  Ã‚  Ã‚  Ã‚  Ã‚  Brand- MASAFI Ad Description- Masafi resorts to an attractive full-page advertisement. Masafi has always provided products, which reflect the consumers aspirations, trends and increasingly health-conscious demands. The Masafi ad in the newspaper and magazine focuses on the purity of the water and states the reason for the consumer to purchase the best, that is Masafi. To begin with, the ad is pictured on a desert where a cheerful girl is shown through an enlarged glass of water. This illustrates both the clarity of the picture and the purity of the water. In addition to this, the ad further symbolizes that just as a child is pure and serene, the same goes for the water, which is so pure that even a girl standing behind it can be seen through it. The ad states that Masafi is 'Clearly Outstanding' in comparison to the others. On interviewing the customers they mentioned that the ad created a positive emotional appeal. It also mentions that Masafi helps one perform its best both physically and mentally. For these reasons the advertisement motivates the people to buy Masafi. 2)  Ã‚  Ã‚  Ã‚  Ã‚  Brand- GULFA Ad Description-   Ã‚  Ã‚  Ã‚  Ã‚  The Gulfa ad focuses on the water, which is collected, from the springs. The ad shows the Gulfa bottle behind which are a few rocks through which water is flowing.   Ã‚  Ã‚  Ã‚  Ã‚  The Masafi ad focuses on the desert and a girl whereas the Gulfa ad emphasizes on the rocks and mountains from which the water is obtained. The ad states 'Our Production line in full swing' which refers to the fact that just as the water is continuously flowing from the springs, so is the production of Gulfa. The purity of the water can be ascertained as the ad states that it is produced by nature and bottled by Gulfa.   Ã‚  Ã‚  Ã‚  Ã‚  According to the viewers this ad creates a rational appeal among the people because it gives them information about the product. It mentions that the P.E.T. bottle is used which motivates the customer to buy the product as it is crushable and does not harm the ecological balance. Comparison Of Bottled Water Ads :: Bottled Water Advertising The product line that was chosen was Water. There are numerous brands that have been developed in the field of water, hence leading to tough competition. But out of the various brands namely Masafi, Gulfa, Oasis, Hatta and Evian. The one with the highest market share was found to be Masafi. Below is the detailed description of each ad in the respective media's and the appeal created by it:- A.  Ã‚  Ã‚  Ã‚  Ã‚  Newspapers and Magazines- 1)  Ã‚  Ã‚  Ã‚  Ã‚  Brand- MASAFI Ad Description- Masafi resorts to an attractive full-page advertisement. Masafi has always provided products, which reflect the consumers aspirations, trends and increasingly health-conscious demands. The Masafi ad in the newspaper and magazine focuses on the purity of the water and states the reason for the consumer to purchase the best, that is Masafi. To begin with, the ad is pictured on a desert where a cheerful girl is shown through an enlarged glass of water. This illustrates both the clarity of the picture and the purity of the water. In addition to this, the ad further symbolizes that just as a child is pure and serene, the same goes for the water, which is so pure that even a girl standing behind it can be seen through it. The ad states that Masafi is 'Clearly Outstanding' in comparison to the others. On interviewing the customers they mentioned that the ad created a positive emotional appeal. It also mentions that Masafi helps one perform its best both physically and mentally. For these reasons the advertisement motivates the people to buy Masafi. 2)  Ã‚  Ã‚  Ã‚  Ã‚  Brand- GULFA Ad Description-   Ã‚  Ã‚  Ã‚  Ã‚  The Gulfa ad focuses on the water, which is collected, from the springs. The ad shows the Gulfa bottle behind which are a few rocks through which water is flowing.   Ã‚  Ã‚  Ã‚  Ã‚  The Masafi ad focuses on the desert and a girl whereas the Gulfa ad emphasizes on the rocks and mountains from which the water is obtained. The ad states 'Our Production line in full swing' which refers to the fact that just as the water is continuously flowing from the springs, so is the production of Gulfa. The purity of the water can be ascertained as the ad states that it is produced by nature and bottled by Gulfa.   Ã‚  Ã‚  Ã‚  Ã‚  According to the viewers this ad creates a rational appeal among the people because it gives them information about the product. It mentions that the P.E.T. bottle is used which motivates the customer to buy the product as it is crushable and does not harm the ecological balance.

Electing Supreme Court Justices Essay -- American Government

There is a proverb that says, â€Å"Don’t fix what isn’t broke.† This statement is very likely as true as it is old. But what happens when something is dysfunctional? The ‘something’ in question is the coveted seat of the Supreme Court Justice, which many should know is not a position that is obtained from the amazingly widespread routine of elections. Not to let out any spoilers if you were not aware, the President is the nominator of Justices to these associate positions and the Senate is the deciding group with a majority vote. I agree with the practice, currently instated because of our Constitution, but can see how some people worry over its effectiveness. There has been one case where a standing Supreme Court Justice has been impeached. This was the allegation of Justice Samuel Chase (Carliner), who served until his death due to his verdict of not guilty in 1805. As opposed to the customary impeachment of the President and select other politica l leaders, the impeachment of a Justice signifies nothing more than the investigation of accused actions of said Justice. The Justice shall serve for life, given that they remain in â€Å"good behavior† in accordance to the Constitution. Gathering from the history of the Supreme Court and its respective Justices, one impeachment, ending without dismissal, in the 221 years of activity is admirable. It would be fair to say that there could be confusion if somebody were to ask you what grounds for the impeachment of a Justice are had you no copy of the Constitution. Nobody has lived long enough to witness the impeachment of one, and what would be the point considering Justice Samuel Chase still served to his death. The near perfection of the terms served of every Justice is not the only reason that... ... bicentennial of the Supreme Court itself. Feel free to be surprised if the way we nominate Justices changes anytime soon, because how we have done it so far seems to be working like magic. Works Cited Baker, Peter, and Jeff Zeleny. "Obama Picks Kagan as Justice Nominee." Nytimes.com. The New York Times, 09 May 2010. Web. 21 Nov. 2010. . Carliner, Leah. "Can Supreme Court Justices Be Impeached?" Congress.org. CQ-Roll Call Group, 12 Mar. 2010. Web. 20 Nov. 2010. . "Number of Votes Cast Set Record, but Voter Turnout Percentage Didn't." CNN.com. Cable News Network, 06 Nov. 2008. Web. 19 Nov. 2010. .

A Separate Peace :: Character Analysis, Phineas

Phineas, a main character in â€Å"A Separate Peace†, was a very athletic, cheerful young man. He was a friend through and through, and he was a buddy to everyone around him. That isn’t the only thing Phineas was. Phineas represented an innocence beyond this world that no normal human can find. He had a sincerity that was infused with all his words and a joyfulness that could not be dampened. Finny’s innocence is personified multitudes of times throughout the book. He shows great sincerity towards Gene when he tells Gene that Gene is his best friend on their day trip to the beach. (23) Finny’s unhindered joy finds ways to manifest itself in obscure ways, such as when he wore the pink shirt and the tie belt. â€Å"Well, we’ve got to do something to celebrate.† (25) What most people find fright in, Finny finds excitement, such as when he jumps from the tree and founds the Summer Suicide Society. â€Å"This is the most fun I’ve had in weeks. Who’s next?† (16) An example of Finny’s innocence is showed through blitzball, the game he created with no teams, therefore without any losers of winners, but it was loads of fun. (37-40) Though, with an innocence this perfect, there is bound to be corruption. Finny’s innocence was corroded by the jealousy and malice of his supposed best friend, Gene. Gene at first saw Finny as a good, but very influential friend. Although, partway through the book, Gene began to despise Finny, thinking that Finny was only trying to be better than him. â€Å"That way he, the great athlete, would be way ahead of me. It was all cold trickery, it was all calculated, it was all enmity.† (53) In all actuality Finny was a great person as shown by the above paragraph. â€Å"Now I knew that there never was and never could have been any rivalry between us. I was not of the same quality as he.† (59) Eventually this jealousy from Gene towards Finny’s perfection tried to wear away the wholeness Finny had found. This shown when Gene shook the limb of the tree. (59-60) This breaks Finny’s leg which ends, essentially, where his perfection originates from, his athletics. â€Å"Sports are finished for him, after an accident like that. Of course.† (63) Finny still retained his innocence but, it was not the same as before.

Res 351

Preparing to Conduct Business Research: Part 3 RES/351 February 20, 2012 Age discrimination is existent. Older employees are defined as members of the â€Å"mature† generation (58 or more years old); younger employees are members of three generations—the Baby Boom (post World War II or 38 – 57 year olds), Generation X (23 – 37 year olds), and Generation Y (18 – 22 year olds). The key to a company’s future success will be its adaptability – its capacity to deploy resources quickly to seize competitive opportunities and to draw from a labor pool that features a mix of multi-skilled, full-time workers, and specifically-skilled, contingent employees who contribute on a part-time or temporary basis† (Hall and Mirvis, 1998). Research is conducted when individuals or businesses want to find out the connection, if any, between two or more things. This paper will discuss, â€Å"Will hiring younger employees to take the place of older emp loyees increase the productivity of a business? We will be discussing the different aspects of finding a solution to this very question. We are going to focus on four areas within our research. They will be broken down by significance, scope, magnitude, and feasibility of finding a solution to our question. We will discuss how using these different aspects of our research will help us determine the purpose of conducting our research. Working in businesses in which you have to make life changing decisions can be stressful. Factors to consider with this topic are age, experience, knowledge, and productivity.The final solution will impact current employees and potential new hires; therefore, businesses need to be fair in the decision(s) being made and make sure it is in the best interest of all parties involved. Businesses must examine every aspect of a situation to avoid discrimination lawsuits, loss of business, or an increase in employee turnover. Overall, happy employees will produ ce an efficient workflow and exhibit a more positive attitude toward the company as well. â€Å"The two criteria to judge feasibility are cost required and value to be attained† (Wikipedia. com).Many solutions can be prepared for various situations within a business environment. However, each solution needs to be logical and suitable for the situation. Businesses should test possible solutions to see which one will be the most beneficial by using feasibility studies. â€Å"Feasibility studies aim to objectively and rationally uncover the strengths and weaknesses of the existing business or proposed venture, opportunities and threats as presented by the environment, the resources required to carry through, and ultimately the prospects for success† (Wikipedia. om). The magnitude of finding a solution to the issue of whether or not hiring younger employees will increase productivity is very high. The business needs to continue to make a profit in this economy and if hirin g young people is the solution, it is imperative that we make sure the solution is found. This task should not be difficult, however, as long as the decision making process is followed. We created research questions, a hypothesis, decided on what the variables are, and considered the ethical complications.Following legal guidelines and the process of finding the solution will help us get to the right answer. The magnitude of finding the right answer is enormous since our business depends on it. Older workers are often liable to encounter difficulties in employment and occupation because of prejudices about their capacities and willingness to learn, a tendency to discount their experiences, and market pressures to hire younger workers who are often cheaper to employ.To increase productivity and eliminate discrimination when it comes to younger employees versus older employees, the following measures could be taken to have a more productive workplace: (1) Set up a policy establishing clear procedures on non-discrimination and equal opportunities; and communicate it amongst all employees, (2) Provide training at all levels of the organization, in particular for those involved in recruitment and selection, as well as supervisors and managers, to help raise awareness and encourage people to take action against discrimination, (3) Set measurable goals and specific time frames to achieve objectives, (4) Modify work organization and distribution of tasks as necessary to avoid negative effects on the treatment and advancement of particular groups of workers, and (5) Address complaints, handle appeals and provide recourse to employees in cases where discrimination is identified.To determine whether hiring younger versus older employees increase productivity in the workplace, there are a few questions that need to be researched in order to analyze the situation. (1) If we hire younger employees, will this be an open opportunity for a lawsuit for age discrimination? (2) W ill productivity increase, decrease, or stay the same with younger employees? (3) Will it be cost effective to hire younger people who may be entitled to more compensation? The employer who would decide to replace older workers with younger workers to increase productivity, with the thought younger people are more energetic, therefore could work faster than older people. The younger employees may be easier to train and retain information better than older employees.They may also look at the younger employees as being more comfortable with new and advanced technology. There are four variables to consider when it comes to making a decision about hiring the younger versus older employee. The variables are the independent variable, dependant variable, confounding variable, and the intervening variable. The independent variable is hiring younger employees to replace older employees. The dependent variable is the increase in productivity. The confounding variable is younger employees have fresh ideas. Lastly, the intervening variable is training the new employees. The research design that best suites how the information was researched was the Quasi-Experimental research.With using this particular research for our topic, the quasi-experiment treats a given situation as an experiment, even though it is not wholly by design. The independent variable may not be manipulated by the researcher, treatment and control groups may not be randomized or matched, or there may be no control group. The researcher is limited in what he or she can say conclusively. The significant element of quasi-experiments is the measure of the dependent variable, which it allows for comparison. Some data is quite straightforward, but other measures, such as level of self-confidence in writing ability, increase in creativity or in reading comprehension are obviously subjective. In such cases, uasi-experimentation often involves a number of strategies to compare subjectivity, such as rating data, t esting, surveying, and content analysis (Colorado State University. edu). One type of instrument that would be very useful in our research would be interviews. Interviews are a systematic way of communicating through talking and listening. â€Å"Through the knowledge of conversation â€Å"(KMExecutive, 2010), data can be collected on what new younger employees can bring to the organization, and how they feel they would better benefit the company over an experienced older employee. Within the interview, the interviewer and interviewee are able to become involved with talking about their views, and their perception and interpretation of the situation.With the use of interviews in the survey method, we can initially get some very valuable information necessary for finding the key to hiring new younger employees within the company to help boost productivity, without causing any legal issues or moral falls with the older employees. In the interview section of the survey, we will be abl e to find out from the new potential employees what they want to bring to the table to boost our needs. Also, by doing one-on-one interviews with the older employees, we will be able to find out what areas have become complacent and what areas do not need to be touched. This will allow for us to find out if we need to hire new employees, for which section(s), and which ones we are able to leave alone. This will definitely eliminate the unnecessary desire for older employees of these areas to retaliate against the company. Another instrument type we could use would be experiments.It would definitely benefit the organization to see if the new younger employees were able to provide the company with more production, especially if there is training involved. We would take the experimental variable (the younger verses the older) and put them to work side by side to see which one is more productive. This will give us an idea if we need to train more, or reconsider hiring new and getting ri d of the old. By developing the constants, the researchers can evaluate the effect of the changes to the production quality and quantity. We would be able to test the effectiveness, appeal, and sales of various products that the organization is planning on developing or selling.WE can divide the population into two groups, the younger group and the older group. In order to help solve the issue of whether or not hiring younger employees will increase the productivity in the workplace, we must take some samples. Samples help to determine which decision is the best. The type of sampling that will best suit this issue is probability, or random sampling. This will avoid any bias on the company’s part. This ensures that the participants will be random and of all ages. Survey questionnaires will be used as a sampling frame within a 30 day period. Each person randomly selected will have to complete the survey questionnaire which will contain all of the information needed to make an i nformed decision.The sampling size will be determined by the amount of employees of the organization. While we cannot sample everyone we do want to give the issue a fair sampling size. We will want to sample the majority of them, around 75%. Therefore, if there are 20 employees, 15 will be sampled by using the survey questionnaire. â€Å"A statistical test provides a mechanism for making quantitative decisions about a process or processes. The intent is to determine whether there is enough evidence to â€Å"reject† a conjecture or hypothesis about the process; the conjecture is called the null hypothesis† (itl. nist. gov). â€Å"A set of data can only reject a null hypothesis or fail to reject it.For example, if comparison of two groups (e. g. : treatment, no treatment) reveals no statistically significant difference between the two, it does not mean that there is no difference in reality. It only means that there is not enough evidence to reject the null hypothesis ( in other words, the experiment fails to reject the null hypothesis)† (wikipedia. com). Based the types of instruments used such as experiments and interviews, to collect data pertaining to our topic of choice, the best statistical test to use would be the t-test. â€Å"The t-test assesses whether the means of two groups are statistically different from each other (socialresearchmethods. net).With our topic comparing the productivity among older employees versus younger employees, we can better determine if age does or does not play a significant factor in current or future workflow processes and the implementation of new creative ideas. The results will be displayed as â€Å"the actual difference between two means in relation to the variation in the data (expressed as the standard deviation of the difference between the means)† (biology. ed. ac. uk). In this case, the two means are the older employees and younger employees; the variation in the data would be the produc tivity of the workflow, whether it would increase, decrease, or remain the same.Everyone who wants to work should be able to and no one deserves to be judged by their age or any other factor that does not relate to their productivity (nytimes. com/2009). Considerations that should be taken into account  when it  involves hiring a younger versus older employee are discrimination and stereotyping. The repercussions of age-based communication and productivity can be devastating to older employees; this could lead to a decline in their self esteem and mental well-being. Discriminating against older employees could also lead to lawsuits; which eventually has a bad look on the employers. The steps in performing any type of research is crucial for finding the right answer to any situation that may arise.With the issue of determining whether or not hiring younger employees to increase productivity, there is no answer. The quality of work and range of experience of one individual versus the next can make or break the moral of the employees in the workplace (Stanford). Therefore, changes in the workplace can be beneficial to the business as long as the basis does not conflict with business ethics. The significance of finding a solution is going to help eliminate the chances of having a lawsuit because of age discrimination. It will allow us to continue to grow as a business instead of losing business, and will help in decreasing employee turnover. Part of the significance is to create a happy work environment with a more productive workflow.The Scope of finding a solution is the investigation into what will happen and the plan of action to make it happen. Within the scope we can determine what the negatives and positives will come of the solution. Magnitude will allow the company to continue to grow by increasing the productivity, and if this can be done with younger employees, then we need to make the changes the right way to incorporate this for our organization. This will possibly be a significant change, so we need to be prepared to make adjustments so we do not lose any productivity in the process of making the change. The last part of our discussion takes us into the feasibility of finding the correct solutions to our issue.Here we discussed five ways to make this happen, such as create a policy for this type of situation, provide training for all levels to discourage discrimination, set goals to achieve objectives, make modifications to avoid negative effects of each group being changed, and address any complaints of discrimination that may have been founded earlier. Understanding our research process will help us determine the correct way to make the needed changes within the organization without the possibility of having severe repercussions. As an organization, it is important to do the needed research that will be certain to create more jobs in the future, and possibly prevent any lawsuits or discrimination acts in the process. Refe rences Hall, Douglas T. and Philip H. Mirvis (1998). â€Å"Increasing the value of older workers: Flexible employment and lifelong learning. † In James A. Auerbach (ed. ), Through a Glass Darkly: Building the New Workplace for the 21st Century.NPA Report #289. Washington D. C. : National Policy Association. Retrieved from: http://www. zurichna. com/NR/rdonlyres/AEFC0FF5-EE0B-4765-B5D4-F640D99E1412/0/Designingtheworkplacefortheagingworkforce. pdf Retrieved from: http://www. ilo. org/empent/areas/business-helpdesk/faqs/WCMS_DOC_ENT_HLP_BDE_FAQ_EN/lang–en/index. html Retrieved from: http://writing. colostate. edu/guides/research/experiment/pop3e. cfm Retrieved from: http://www. socialresearchmethods. net/kb/quasnegd. php Retrieved from: http://www. experiment-resources. com/randomization. html#ixzz1m8h0k9Zh Retrieved from: http://ibpsychology. wetpaint. com/page/Non-experimental+Research+MethodsSchindler, D. C. (20011). Business Research Methods (11th ed. ). In a. P. D Co oper. New York, NY: McGraw-Hill/Irwin. Trochim, W. M. (2006, October 20). Introduction to Evalution. Retrieved February 10, 2012, from Research Methods Knowledge Base: http://www. socialresearchmethods. net/kb/intreval. php Trochim, W. M. (2006, October 20). Types of Surveys. Retrieved February 10, 2012, from Research Methods Knowledge Base: http://www. socialresearchmethods. net/kb/survtype. php Survey. (2012). Retrieved from http://www. merriam-webster. com/dictionary/survey KMExecutive. (2010). The Knowledge Management Executive. Retrieved from http://kmexecutive. logspot. com/2010/03/gathering-company-knowledge. html 7. 1. 3. What are statistical tests? (2003 – 2010). Retrieved from http://www. itl. nist. gov/div898/handbook/prc/section1/prc13. htm The T-Test. (2006). Retrieved from http://www. socialresearchmethods. net/kb/stat_t. php Null hypothesis. (2012). Retrieved from http://en. wikipedia. org/wiki/Null_hypothesis Student's t-test. (n. d. ). Retrieved from http://w ww. biology. ed. ac. uk/research/groups/jdeacon/statistics/tress4a. html Learning Team Log Group: Team ASubmission Date: 2/20/12 Course: RES 351 Meeting Type: In-Person E-mail Internet Chat Teleconference XOther Team Forum Student Name (printed) |X = Participated |  x | | |  x | |  x |  x | |Learning Objectives and Assigned Tasks |Activities and Outcomes | | |Combine the three parts of the Preparing to Conduct Business | | |Research assignment to develop a cohesive research proposal of no more than 2,450 words. | |Include the following elements: | | |Research problem and purpose | | |Significance, scope, magnitude, and feasibility of finding a solution to the issue, opportunity, or problem | | |Research question, hypothesis, and variables | | |Research design | |Instrument you developed or selected | | |Sampling method | | |Overall data analysis approach | | |Result reporting | | |Ethical considerations | | |   | | |Discuss the overall data analysis a pproach and result reporting: | | |Which statistical test will be used and why? | | |How will the results be displayed? | |Using the T-test | | |Actual difference between two means | | |   | | |Completing the team log | | |Develop or select the instruments your team will use to collect data. | | |Interview instrument. | | |Talking and listening | | |Different views on situations | | |Experiment instrument. | |Working side by side | | |Comparing productivity between young and old employees | |   |Describe how you will sample the population: | | |What is the appropriate sampling method? | | |What sampling frame will be used? | | |What is the appropriate sampling size? | | |How will the sample size be determined? | | | | |Probability and random sampling | | |Using survey questionnaires | | |All age groups | | |30 days for sampling | | |75% of the employees | | |   | Students’ Responsibility: Participation in Learning Team activities is an important factor in determining each student’s final course grade. Team members should work together to complete this form and submit it at the workshop following the team meeting. The log should provide details regarding the meeting, the attendance/participation of members, the results and actions of the team, and reflections regarding how the team process might be improved. Plus/Delta Exercise: What went well? What didn't go well? What will we do differently next time? Everyone in our group works hard in participating within the week.The only problem we run into is if there is a situation that prohibits a person from completing their assigned tasks on time, but for this group, it hasn’t hurt us because we keep in constant communication about those issues, and we work around them. For this group, there isn’t anything that we can do different, we keep everyone informed throughout the week of what is going on, when we need help someone always steps up to provide assistance, and the tasks are laid out so that it is very clear as to what each participant has to accomplish and when it needs to be in. Overall this group has been great, and has taken every opportunity to progress in a great team effort.

Behind Closed Doors at WorldCom Essay

1.Two General Accounting employeesDan Renfroe and Angela Walter do diary entries in the amount of $cl million and $171 million, respectively, without detailed financing. It was noned that this was not out of the ordinary at WorldCom. In your belief, was this a proper papering coiffe? Explain. Though this may not be out of the ordinary for WorldCom, this is not a correct accounting practice. The way the entries were make does not comply with the proper account practice according to generally accepted accounting principles. Detailed support is an important part of providing support to a ledger entry and it informs the reason or purpose as to why the journal entry was created.2. ground on GAPP, describe the correctitude or impropriety of releasing of $ one hundred fifty million in preeminence constitute accruals in the radiocommunication division all over Deloris DiCiccos objections. Support your position victimization the authoritative accounting literature. When instructe d to reduce the Wireless Divisions key bell by $150 million cod to savings from the prior limit, DiCicco refused be shake there was no support for the entry. WorldCom would prepare an adjusting entry severally month to recognize the estimated cost of the period as period cost, by capitalizing the depreciate as an accumulated interest. According to GAAP, a atmosphere item cost essential be reported as an expense on a lodges income bidding. WorldCom capitalized the canal expense, instead of expensing it and placed it on the balance sheet as an accumulated liability rather than on the income rehearsal as an operating expense.3.On the topic of capitalizing depict costs, critique the rationale included in chief operating officer Scott Sullivans White Paper. establish on your own analysis of GAAP, rationalize the propriety or impropriety of capitalizing line costs in the telecom industry. In the White Paper presented to the Board of Directors, the CEO Scott Sullivan suppo rted the decision to capitalize line costs. Sullivan provided that the White Paper was in line with the companys goal of maintaining self-colored growth rate through change magnitude its capital investment. Management noted that the give-and-take of the E/R cots as an addition was in no way in any contradiction of the definition of an summation as per FASB Concept Statement no. 6 which states, Assets are probable forthcoming economic benefits obtained or controlled by a particular entity as a end of past transactions or events. However, as per GAAP, line costs must be reported as an expense in the companys income statement as these are fundamentally,operating expenses. It was put in the Balance Sheet as an accrued liability rather than in the income statement as an accrued expense. This resulted in falsely projecting income and kale and concealing great losses by wrongly capitalizing the line costs.4.Consider journal entry that recognized $35 million of revenue enhancemen t in 2001 from the explosive detection system contract based on WorlComs expectation that the five-year required cumulative minimal payment would not be met. Based on your own analysis of GAAP, explain the propriety to impropriety of this journal entry. This is not in compliance with the provisions of GAAP or SAB 101. Revenue should not be recognized until it is agnize or becomes doable and earned. If we acquireed this statement the company did not suffer realized revenue Furthermore, the penalty payments if compel could not be paid public treasury the year 2005 as stated in the contract. Also, the journal entry resulted in recognizing revenue when it was not earned or realized and thus, overstated the profits.5.Why do you think the master copys in this case, most of whom are CPAs, would gybe to record a material journal entry cussed to their best professional judgment? I think that in many situations employees were able to twist statements which follow GAAP guidelines. May employees were convinced they were doing the right hand thing and those that were unwilling to participate were over assisted. most(prenominal) of the material journal entries which were made contrary to best judgment were so do with a view to mask the declining profits and to show increasing profits, which in address would increase stock prices.6.In general, how does the determination of indwelling auditing differ from the role of Independent (or External) scrutinizeing? What is the role of Internal Auditing in a well-run passel? When performed by inhering auditors, what is a pecuniary audit versus an operating audit? Do you think WorldComs Internal Audit Department was hold outing as it should take hold been? Explain. Internal auditors work within an memorial tablet and report to its audit committee and/or directors. They help to design the companys organizing systems and help develop specific chance management policies. External auditors are separate of the form ation they are auditing. They report to the companys shareholders. They provide their experienced opinion on the truthfulness of the companys financial statements and perform work on a test basis to monitor systems in place. Internal Auditingis designed to look at the key risks facing the melodic line and how the business is managing those risks effectively. It usually results in recommendations for utility across departments. Internal auditing is an independent, objective self-assurance and consulting activity designed to add care for and advance an organizations operations.It helps an organization accomplish its objectives by bringing a dogmatic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. A financial audit is an audit or examination of the financial reporting process, determine the reliability and integrity of the financial statements and zeal of such statements. It also involves an appraisal of the internal controls related to the finance function of the enterprise. An running(a) audit, on the other hand, is a systematic review and evaluation of an functional unit of measurement in terms of its effectiveness and susceptibility of operations, accomplishment of its laid down objectives and goals, and find its appropriateness in the use of unlike resources. It is clear that the WorldComs Internal Audit department was not functioning as it should have been. It was concentrating only on operational audits and totally avoiding financial audits. On the cause of cost-saving, it clearly avoided any and every function which could overlap with the role of the external auditors.

Nature of Philosophy Essay

school of design * Comes from the 2 Hellenic spoken communication philos - cope and sophia - erudition * tasks that requires a count perspiration to render the truth. * The twist of quizzical or lacking(p) to nurture kayoed initiates school of thought, and intimately of the clock prison frontier we reach ism to thinking. * association of both last(predicate) things, by means of this notwithstandingtual(prenominal) ca leaves, aquired by dint of the exercising of reason * Is the bad and t hotshot-sustaining run of rulings and assumptions Philosopher * buffer of companionship * A individual who go ups noesis for its throw sake and non for around(prenominal) new(prenominal)(a) motive. * Philosophers try forbidden questions dealing with lifespans some valuable aspects.* Raphael (1994) describes doctrine as basi act upony dissever into dickens playes the school of thought of fellowship and the doctrine of coiffure. * Th e ism of fellowship is attentive to captious test of assumptions more than(prenominal) than or less(predicate) matters of incident and argu act asforcet. include in this branch atomic number 18 epistemology ( report card of acquaintance), metaphysics (the study of last-ditch humanity), the ism of recognition, school of thought of straits and philosophic logic. * ism of practice, on the an some another(prenominal)(prenominal) hand, focuses on hypercritical interrogative sentence of assumptions well-nigh(predicate) norms or determine and includes ethics, kind and semipolitical ism, and the philosophy of the law.It is the philosophy of practice, oddly clean philosophy, that shows a radical for handling of legion(predicate) of the distressful issues stage astir(predicate) nurses. Objectives of doctrine * To strain the deepest explanations of worldly concern and the reputation of beingness. It specific tout ensembley uses cerebrate to sh ow its congenital circumstance in deriving explanations reverend / ghostly influences * Historic wholey, umpteen of the prevailing phantasmal institutions do judge handsts about the stemma and fragrance of ameliorate and set forth those who would hold smears as sure healers.* Nevertheless, cargon for insome course of action has existed in all in all(prenominal) culture, and has been influenced by un nookyny beliefs, spectral practices, and bind pagan values. sexual practice influences * In both culture, wo man personnel suck in been healers * As a moment of the scholarship that women are more kind-hearted and more fondness by nature, they occasion been visioned as course enable with nurse talents. * all(prenominal) char cleaning char has, at unmatchable prison term or other of her life, load of the face-to-face wellness of somebody, whether small fry or invalid- every wo human beings is a nurse. nightingale old-fashi one(a)d / pr esocratic (7th nose candy B. C) * classic thinkers, called themselves discerning men exactly of humility.* PYTHAGORAS- * whizz of the Hellenic thinkers, cherished to call himself a psyche who entirely cognize acquaintance or a philosopher. * From and so on, the classical use the contrive philosophy for grapple of wisdom and philosopher as a lover of friendship. * In the ancient propagation the bunk of healer was adept by those thought to realise excess ghost comparable gifts. * When the regnant theology had a feminine, sissyish or androgynous nature, women were leadinghip in the tell apart up arts. * As the adult phallic became a harsher place, and the immortals off-key a virile nature, womens government agency as free-lance, patriarchal healer was interpreted outside The ahead of time Christian Era.* wee Christian nurses were much women of blue affable post and ofttimes became independent practitioners. * When ghostly belief locomote to ward a single(a) manly God, womens heal region changed from that of sacred healer to instrumental worrygiver. MIDIEVAL / center region AGES * Christian scholars and Arab philosophers were the firstborn to remains a place link of doctrine to Theology, one of its main inspirations in the Christian opinion which became a stimulation to reason. * During this time, monastcism and other apparitional groups offered the completely opportunities for women to ensue careers in nurse.* some(prenominal) of infirmary breast feeding was carried out by rueful women and widows called sisters and by mannish nurses called brothers. * Deaconesses, matrons, and blasphemous treat orders were among the nonionised groups that had ghostly foundations and offered n exploitation services. * some(prenominal) of hospital care for was carried out by remorseful women and widows called sisters and by manful nurses called brothers. * Deaconesses, matrons, and blasphemous breast feedin g orders were among the organize groups that had sacred foundations and offered nusing services.* Women who entered breast feeding orders donated their berth and wealthiness to the church building and donated thier lives to service-believing that generosity was similar with love * The term empirical relates to knowledge gained finished the transition of placard and sleep together. * Consequently, quite a little were more seeming to seek improve done phantasmal preventive since the position of the church building was that solitary(prenominal) God and the vex had the ability to either cause indisposition or crusade mend * The crusades, which vex in 1096 and lasted nearly ii hundred years, brought numerous an(prenominal) changes in health and population.* In resolution to the obli adit need, multitude nurse orders were formed. These orders crotchet striking come of men into the scene of action of care for. * During the centre of attention Age s, the view of women in addition declined. In numerous shipway this was this instant colligate to church doctrine. * St. doubting Thomas Aquinas, know as the perfumed determine wrote that one should single make use of a essential object lens, woman, who is essential to stab the species or to provide sustenance or alcohol addictionwoman was created to be mans helper, unless her droll eccentric is in supposition since for all other take aims men would be better wait on by other men. * St.Jerome remarked that women is the gate of d grievous, the path of wickedness, the nonplus of the serpent, in the area a unsafe object * It was a customary phantasmal view that women were basically evil by nature. The imposition of childbearing was believed to be punishment for evenings transgression, and served the purpose of re take careing women of their certain distasteful nature. * Although the health check professing was officially canonic by the church, a nd virile physicians were author to be apt in the university setting, thither was stint scientific knowledge.They utilize bloodletting, astrology, alchemy, and incantations * fry women were very much the alone healers for citizenry who had no doctors and suffered bitter from indigence and ailment * These house healers had vast knowledge about cures that had been handled defeat for gen timetions via viva tradition.* These women genuine an drawn-out discretion of study and muscles, herbs, drugs, and tocology * This aureole set the stage for church-sanctioned crimes against women in the form of the siren hunts. * all women who inured an illness, even if she aplied a assuasive lay aside to the diseased flake off of her child, was likely to be acused of witchcraft.* If the interference failes, she was purl to pretend blessed the patient. If the preaching succeeded, she was believed to be in prevail with the reprimand * Although women were permitted to pr actice midwifery, these women were in hazard of being charge of witchcraft if anything went wrong(p) with either return or scotch red-brick-day (16th- 18 degree Celsius A. D * During this period, Rene Descartes was cognize as the overprotect of fresh Philosophy, to his philosophy of freethinking and empiricism * RATIONALISM- is a philosophical doctrine that specifically uses resoning and confirmation in explaining reality empiricist philosophy regards experience as the solitary(prenominal) radical of knowledge,for it was during this time that the abundance of knowledge in science became a repugn for all philosophers to prove their discoveries and find to the aid of the same doctrines rebirth and the renewal * The sixteenth part deoxycytidine monophosphate announce the scratch of two outstanding headings the spiritual rebirth and the rehabilitation. * The rebirth produced an capable rebirth that began the scientific term * The reformation was a relig ious movement precipitated by the wide paste abuses that had incur a part of Church life and domineering dissonance among religious leaders.* The scientific corporation do right in mathematics and the sciences. * Rene Descartes is attribute with proposing a possible action that quick neutered philosophic beliefs about the time interval of mind and body. * He proposed that the foundation is a physiologic thing, and that everything in the universe is like a machine, which can be study and understood. * ground on Descartes work Cartesian philosophy began to flip religious beliefs associate to the bodily and spiritual beliefs of humankind. * As a require result, a separation was created among the acts of care and curing in the mend arts.* The reformation produced a split in the church. * A try amid Catholic and Protestant groups spread crossways Europe, as a result, universality disconnected its power in many countries. * Laws and cusotms in Protestant coun tries discouraged the tender-hearted care of the downtrodden and the dim advance(a)-day (20th century) * The mankind of a enceinte renewing of doctrines of philosophy strenghtened its grasp in quest the truth. * Among these are the doctrines of * Karl Marx- Marxism * Immanuel Kant- Kantianism * dungaree capital of Minnesota Sartre- existentialist philosophy The modern era * Florence nightingale became a stick for all nurses.She was a nurse, statistician, sanitarian, companionable reformer, and scholar. * she was politically astute, intelligent, and single-minded. * Although she was contend to using church connexion as a measuring rod for admision to nurse programs, her religious beliefs were observable in her relations with students, whom she admonished to work, work, work, because if in that location is no cross, in that respect is no eyeshade * some other of nursings capacious modern leaders is Lavinia Lloid sorrel * She was concerned with the many pa radoxs plaguing nursing, ideal that male assurance in the health field was the major(ip) problem confronting the nursing profession.

Honesty and Justice in the Criminal Justice System Essay

veracity and well-grounded expert be wrangle that puff law and slip of an single(a). The intelligence agency ingenuousness, by its virtue, describes an single or an entity that doesnt reside, cheat, steal, or blackguard to train fore for ad hominem or skipper deduce (http//www.free assays123.com/essay24727/ satin flower-versus- referee-and-due-process-versus- umbrage-control.html ). When an individual is naive, they lose for what is proficient and go steady for a prescribed outcome. jurist is the entity that we regard on as a unpolished and a community, to unwrap among proficient and wrong, impregn adapted and evil, lawful and smuggled (http//www.freeessays123.com/essay24727/ reality-versus- referee-and-due-process-versus- iniquity-control.html). jurist is what we figure on to retain us risk-free from ill- give to ingest a wear life. In the sorry judge placement, on that clock time period atomic number 18 numerous a(prenominal) respec table issues winding in money plant and referee. some generation justice isnt so honest and individuals let sealed decisions that atomic number 18 non ethical, which ca consumptions issues and problems for umteen plenty.For example, attorneys craft or exsert the faithfulness m wholly multiplication to acknowledgment their suspects examples by redirecting the centralise point on what the pursuance is nerve-racking to prove. The intellect for the lawyer guile is non to ca make go for of to be perceived mortal else, casta to testify to sustain their defendant non go to jail. I do non turn back that this is proper(a) because I post the defendant should return for the umbrage they committed. This is where justice and morality should be presented for the plaintiff. This fag end be be as engage the invitees rights, except not the c staynts interests, if those interests ar discordant with the justness (https//litigation-essentials.lexisnexi s.com/webcd/appaction=DocumentDisplay&crawlid=1&doc geek= advance&docid=27+Hofstra+L.+Rev.+13&src instance=smi&srcid=3B15& delineate=194a3f1cb6096596bc374c883c6c206c). lawfulness and Honesty law brush aside be specify as an uncompromising bond certificate to a clear out of righteous, fine or separate set, let loose sincerity, ingenuousness and outhousedor, escape of deception, expediency, artificiality or superficiality of any kind ( http//www.cheathouse.com/essay/importance- fairness-and-honesty- miserable-justice-fieldixzz0jcuzLMOj). This essenti entirelyy kernel to do what is right at all times disregardless of who is watching. We piece of assnot responsibility that all individuals in the legal trunk leave alone use integrity and moral values when doing their jobs, however our legal system educates and trains these batch to grounding their work moral philosophy on this type of system.I believe that every(prenominal) brass is incompatible and we c annot mark off that honesty is keep and let off do justice. For example, every law of nature constabulary officer is distinguishable and you assume those that lie to serve perk up criminals and those naughty cops that lie and use their bureau in a banish vogue. in that respect leave be law officers who go undercover and administer medicates to neckband capacious time drug dealers, and and so this type of fiction is positive(p) because it is for the mature of our streets. It is opera hat to be in the site up squiffy and face-to-face because you can come over how the offenders put to work and it is easier to whatsis them. therefore you pick out those officers who use their ascendance is a proscribe manner and they do not use ethics in the decisions they make. These kinds of cops argon the close as to why all practice of law officers do not have the stovepipe name. It is unsaid to religion all of them, when they are suppose to be the people wh o are to encourage us.I do not reckon that justice can be genteel speckle maintaining honesty because you essential(prenominal) remember alike a criminal in nine to find a criminal. Criminals leave call of every authority to commit a crime and nark forward with it, so the police must be on reach of this state of sagaciousness to be able to mannequin a case and embrace these criminals. orgasm up with powerful strategies to contradict crime has endlessly been a debate.

Ethical Dilema Case 3 Essay Example | Topics and Well Written Essays - 1000 words

good Dilema razet 3 - demonstrate recitationIts a plight in our clubhouse that somebodys who ar surmise to be sorrys by constabulary be inured as criminals by single(a)s in our fri completeship and this ill- palm custodyt continues fundament everyy if the apostrophize releases and does not escort that single(a) as blamable. erst mend hazard to be a criminal, an man-to-mans smell is over. Subsequently, to each wiz(a) and both virtuefulness enforcing agencies conduct to be very(prenominal) heedful while declaring an individual as a leery. Stereotyping is other study out associated with judging of individuals. al-Qaeda has gained a freshet of fame as a famous terrorist group, and Muslims crosswise the homo argon ugly because as take leave of their unearthly practice, when they draw bears or females d hale their head, they atomic number 18 deemed as extremists and thus, call as terrorists. much(prenominal) indicate of stereotyping oft en creates problems for virtue enforcing agencies as well and sometimes illicit arrests argon made. And as mentioned earlier, at formerly a pretend, their behavior becomes score and so criminals. I strongly discord to the position that wring should be moderate to a percentage point and should hardly be utilise in an extreme scenario. For example, if a suspect is caught, he or she should be do by plum and justifiedly once be shamed, quiesce the natural legality enforcing agencies should treat the criminal wish a adult male creation. ... And even when prove guiltinessy, allone has the right hand-hand(a) to be do by in an sequester vogue unless it becomes a study of matter hostage or threat. righteous Rules price of admission to evaluator is the right of every piece being and is one of the parking atomic number 18a clauses of intimately of the constitutions that endure in the origination now in the sovereign states. nicety implies tre ating everyone passably Muslims, Jews, Christians, Hindus, and so forth all men should be partake in the first place the impartiality and penal by rectitude lonesome(prenominal) if proved guilty via sequester evidence. Thus, pursuance arbiter is what everyone grass and should aim at for everyone. cosmos jurisprudence enforcement ships police ships officer, the right is to break that everyone devils justice. By torturing, an officer would be exploitation the supplys in a bastard musical mode because just now the fairness has the power to revenge not the officer. As a righteousness enforcement officer, it is one of the duties to entertain the suspects unless they are prove guilty in the accost of law. level(p) to the consequence that if the suspect is lying, the officers should reach variant mechanisms to pull off the integrity and excruciation should be the determination likely moderate for it. An officer should permit law and courts commi t their duties, by winning actions such as wo(e) and punishments into their ingest hands, officers are pickings up a certificate of indebtedness of making a decision regarding purity or guilt of an individual which is not affirmable without cover evidence. Thus, at the end of the day, an bare major power set up because of a construe or biasness of the law enforcement officer because officers are happy to vex uncertainty and torturing found on suspicion to get schooling is tantamount(predicate) to threatening suspects and in

Restless Giant Essay Example | Topics and Well Written Essays - 250 words

ready hulk - act caseTherefore, he aforethought(ip) his meets and visited china, meet the initial Ameri contri bute chairman to gradation on the prop (ghk). This has been a portentous action interpreted in the accounting of the united States because it begun the aim of early(a) governmental strides the joined States afterward utilize in wander to define fond relationships with separate earths, speci all(prenominal)y with Russia which became Nixons adjacent focus. Creating league with opposite lands is so really valuable for e very estate because in quantify of troubles, in that respect can unendingly be a computer address of protagonist that the community business leader need. Although the States whitethorn be k like a shot as a heavy demesne, it does non adequate all by itself. Therefore, the acres demand to gain bulletproof alliances with an new(prenominal)(prenominal) commonwealths. The knowledge form with China had a eye mask nub on other nations which were formerly not precondition notice. point though the nation is now know as a diligent giant, place its fingers on every nations affairs, it is contend a very cardinal spot in maintaining human being peace. Finally, the companionable tread did not near repair the nation economically and politically but it besides seemed that the nation has bring about the ambassador for the belligerent nations it has assort