Saturday, August 31, 2019

How Adultery Is Permissible

Erik Turley Paper #4 12/5/11 How Adultery is Permissible In Don Marquis’ â€Å"What’s Wrong with Adultery† he gives several examples of why adultery can be used or justified in a marriage. He brings up issues like one partner agreeing to a marriage contract but not fulfilling their side of the contract in the marriage. Another point he uses is one spouse not fulfilling the others desire in the â€Å"sex and love† department (213). Adultery is a sinful word for many; while some have justifications for the act. I believe that adultery is morally permissible in some cases. In the story Marquis talks about a married couple in a bad relationship.In many cases most people would get a divorce if their relationship broke down to an extent where they could no longer be around each other. But in some cases as Marquis said, that is not the best option for the married couple. Sometimes a married couple has younger children or even teenagers who would be dreadfully hur t if their parents split up. The married couple fears the worst for the kids and stays together for this reason. If they both agree that they cannot satisfy each other’s sexual desires, then what is wrong if they both agree to get that sexual happiness with someone else?If a woman knows and accepts that if her husband is a happier person if he does this, than I believe it is ok. An outside individual might scream this is wrong, but that third party is not in the contract between the married couple. If the couple mutually agrees that those actions would be the best for each one of them and even the best for their immediate family then I believe that adultery is morally permissible in this instance. In Marquis’ story he shows Richard Wasserstrom’s reasons on why adultery is impermissible (209). Marquis disagreed with Wasserstrom’s statement on how adultery is to inflict pain on the spouse.I also disagree with Wasserstrom because that is not the main reason people commit adultery. However, if the reason a spouse commits adultery is to make the other spouse jealous or to intentionally cause pain, then I do believe adultery is impermissible in that case. An example of this is what a younger generation might call these acts of a person as being â€Å"spiteful. † People do spiteful things to intentionally harm another person. I believe that committing adultery to make a spiteful act is very wrong and impermissible. However, adultery may be caused by hundreds of different circumstances.And like Marquis mentioned in almost all of those circumstances a person does not blatantly tell the other spouse of their doing, because they do not want to intentionally hurt the other spouse. If one side is not fulfilling the others needs then I believe adultery is permissible if the spouse is not intentionally trying to inflict pain on the other spouse. We live in a society where other people tell us their feelings on our own personal life. We let others opinions and maybe even decisions affect our lives to an extreme. The only person who really knows and feels what is going on within their relationship is the two spouses involved.They should be able to keep other people’s voices aside and make the best decision for not only themselves, but also for their kids (if any) that are involved. If divorce is not the best option for the spouses, than we should allow a spouse go to another person to fulfill their desire with â€Å"sex and love. † People may call a person who is sexually active with another person outside of their marriage selfish, but they really may be very unselfish trying to find a little happiness outside of their bad relationship. Word Count: 620

Friday, August 30, 2019

Fossil Fuels: Developing Nations Look to Future Technologies for Energy Independence

The world is currently going through paradigm shift for large scale energy production. As a growing multitude of people, globally, are plugging in, that energy comes from technologies that were first developed in the 19th century. Renewable energy projects are outpacing fossil fuels and plummeting prices is causing demand to grow exponentially. Despite efforts to improve upon the antiquated design of heat source, boil water, steam, turbine, energy, to squeeze out and clean up as much coal and oil as possible, renewable energy technology needed to be developed, mass produced, and installed on a colossal scale to overtake the cheap operations cost coal has held for over a century. Taking a systematic approach, I will bring to attention the global energy revolution that is transforming the lives for billions of people. Likewise, I will address some of the common stigmas of size, jobs production, health effects of fossil fuels, and which countries are leading the largest efforts in industrial scale renewable energy production. Lastly, I will close with energy estimations into the future and what it means for renewable energies as they inherit a larger role in the energy landscape. Leading into 2018, renewable energy is now cheaper and more cost effective than fossil fuels, which data illustrates a decade of decline in fossil fuels for developed nations, but moreover that developing nations are now leap frogging fossil fuels in spending, taking advantage of the global cheaper cost of renewable energy. Table 1 – Global Pricing and Coal to Oil Consumption and Production Source: BP, 67th Annual Review of Global Coal ConsumptionCITATION Bri18 p 36,38-39 l 1033 (British Petroleum BP 36,38-39)Pricing index for global purchasing of coal: US Dollars per ton Northwest Europe US Central Appalachian Japan Steam China Qinhuangdao Marker Price Spot Price Index Spot CIF Price Spot Price2007 88.79 49.73 95.59 61.232011 121.52 84.75 126.13 127.272012 92.50 67.28 100.30 111.892017 84.51 63.83 96.02 94.72Coal Consumption: Million tons oil equivalent2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017US 544 535 471 498 470 416 431 430 372 340 332China 1584 1609 1685 1748 1903 1927 1969 1954 1914 1889 1892India 240 259 280 290 304 330 352 387 395 405 424Japan 117 120 101 115 109 115 121 119 119 118 120Coal Production: Million tons oil equivalent2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017US 558 566 513 523 528 491 475 482 426 348 371Russia 143 149 141 151 157 168 173 176 186 194 206Australia 227 234 242 250 245 265 285 305 306 307 297China 1439 1491 1537 1665 1851 1873 1894 1864 1825 1691 1747India 210 227 246 252 250 255 255 269 281 284 294Indonesia 127 141 151 162 208 227 279 269 272 268 271Energy and politics often go hand-in-hand, and one of the stronger talking points by many politicians is the continued growth and use of coal as a primary source for power. During the 2016 US presidential elections, this was even a main talking point by then candidate Trump. But how much of that is really true? In reality, coal consumption has declined by 40% in the United States, from 2007-2017, despite this reduction, coal and natural gas still make up 64% of the energy produced in the United StatesCITATION Man16 p 529 l 1033 (Mantel 529). Table one curtesy of British Petroleum did a cost analysis and oil to coal equivalent use for all nations. The price of coal is increasing globally and regressing back to prices seen in 2012 shortly after their peak cost in 2011CITATION Bri18 p 36 l 1033 (British Petroleum BP 36). These are the top producing and consuming nations in the world for coal. Table one highlights over a ten-year period (2007-2017) the United States had declined in coal consumption and production with a small uptick in production in 2017. This uptick could factor from political figures in office and relaxation of environmental regulations and controls. While developing nations show continued growth in coal consumption with China leading by a wide margin, peak consumption happening in 2013. India is continuing year after year steady growth, this is in line with the population and infrastructure modernization efforts. Detractors for fossil fuels will argue that this is because fossil fuels are cheap to produce and operate and as such should remain the primary resource for energy production as the Earth has still hundreds of years-worth and those in the future will figure out something that works. Well a quick response to that short-sighted answer, is the sun has billions of years remaining the technology for energy extraction is here now. However, data derived from Bloomberg states: The Frankfurt School, Renewable Cost Database of the International Agency for Renewable Energy (IRENA) and UN Environment – puts fossil fuels generated energy costs in the range of $49 and $174 per MWh (Megawatt hours) in G20 energy markets in 2017. Over a comparable period, renewable energy production came in between $35 and $54 per MWhCITATION Gau18 l 1033 (Sharma). Based on the data, no matter how a public relations employee of insert [fossil fuel corporation here] tries to spin the information, renewables are considerably cheaper, and prices continue to fall. This lower cost also allows for power companies to build larger renewable energy plants or cheaper plants that pass the savings to the customer. Critics for fossil fuels despite the data and evidence that renewable energies are more cost effective will then lament about the jobs created by the fossil fuel industry and people who have no other skills and are unable to learn something new. This again is a fallacy as the fastest growing segment in the energy industry for jobs growth is renewable energy. When compared against gigawatt hour energy production the two forms of energy producing technologies show orders of magnitude difference in favor for renewable energies: The number of jobs directly created from generating electricity via solar and wind power is ~10-60 jobs/GWh. This is significantly more jobs than are created through investments in conventional energy technology such as coal (0.3 jobs/GWh) and natural gas (0.1 jobs/GWh)CITATION Emi17 l 1033 (Noordeh). The size and scope that developing nations are applying towards renewable energy projects is in the billions of dollars. China is leading the way by setting the record in 2017 with a staggering 126.6 billion USD CITATION Ren18 p 140 l 1033 (REN21 140). China's investment in renewable energy is serving two purposes though. The first as demonstrated to the world in the 2008 summer Olympics is the abysmal air quality around China's capital Beijing. Decades of manufacturing and industry growth combined with little to no environmental regulation has led to China claiming the title for poorest air quality in the world. As it stands, â€Å"Air pollution kills 3.3 million people a year world-wide, including 55,000 Americans, according to a new study by an international group of scientists† CITATION Ada15 p 961 l 1033 (Adams 961). Continuing down the path of fossil fuels will lead to environmental catastrophe, one that neither China nor the world can afford. The second reason is economies of scale. China has over a billion people and being able to sufficiently provide reliable power to them and future generations is a daunting challenge. With renewable energies being cheaper than fossil fuels, and construction-to-operations time being significantly less, China can start supplying stable energy to its population and prevent spikes in prices and demand as regions continue to grow. As China and India move to stabilize and improve their electrical grid, this affords their populations to grow from an average household annual energy consumption rate of: 1,600 KWh in 2011 to 2,000KWh in 2016. By contrast the average US household consumes roughly 12,000KWh annually in 2016 and is the world's foremost consumer of electricity only followed by the Middle East. Currently the average global household energy consumption for 2016 is 3,800 KWh.CITATION Ren18 p 169 l 1033 (REN21 169) Renewable energy production and plummeting cost has countries you might not consider building in clean energy plants in record numbers. In the Middle East there is a new energy boom happening with truly transformative scale in solar plants as they are setting the stage to provide clean power to their nation and the surrounding region for the 21st and 22nd century. The Middle East, oil capital of the world is preparing to continue to export energy as a trade after oil the runs out. Major economies of scale started in 2017 including a 200MW solar plant completed in the United Arab Emirates (UAE) and Saudi Arabia completed a 300MW solar plant with the announcement in January 2018 that they were planning a 3.3GW plant to be constructed and operational in one yearCITATION Ren18 p 95 l 1033 (REN21 95)! Costs per KWh for these power plants have also set records for being the cheapest price to buy. For a size comparison the average US coal power plant is 50MW, while if you wanted to achieve one gigawatt or more you needed a nuclear power plant. So where does that leave wind energy? Globally, since 2007 wind energy has grown from 94GW to 539GW in 2017 with China producing roughly 190GW of energy, blowing away its next nearest competitor the United States who produced 85GW in the same timeframe CITATION Ren18 p 109-110 l 1033 (REN21 109-110). Not to be detoured but for size and scope of renewable energy, if the wind energy produced in the United States would have been globally ranked by state, â€Å"Texas were a country, it would rank sixth worldwide for cumulative capacity. Wind power accounted for nearly 15% of electricity generation in the state during 2017†³CITATION Ren18 p 111-112 l 1033 (REN21 111-112). Across the globe counties that could not develop large enough solar arrays due to either space or location, have found remarkable success in wind turbine utilization. Many counties that have a coast line are opting for massive off-shore wind farms leveraging the ocean winds with no impact on the land mass of that country. As renewable energy prices continue to dive because of mass production, adoption, and economies of scale more developing nations will see this as a viable resource. The stigma surrounding renewable energy as a fringe or small-scale resource have been shattered and every argument from the fossil fuel industry has been debunked and laid to rest, people are realizing that it is time to move to a better, cleaner form of energy generation. Not only for themselves but for their children as well, combining to this is the ability to build anywhere and on a scale that can meet the needs of the people in that particular region. With some developing countries having little to no infrastructure and having their only option being the cheapest product, they are then left with two choices, wind or solar. This will in effect cause them to adopt and leapfrog 20th century industrial age energy production methods involving fossil fuels, while continued suppling of fossil fuels for energy production is not beneficial and leaves developing nations beholden to outside nations and that could become a national security risk. This will provide them with a freedom to choose and build how their energy infrastructure looks and in turn teaches the next generations how to improve and make it better for their kids. Works CitedBIBLIOGRAPHY Adams, Jill U. â€Å"Air Pollution and Climate Change.† CQ Researcher 13 Nov 2015: pp. 961-84. library.cqpress.com/cqresearcher/cqreserr2015111300.British Petroleum BP. â€Å"Coal – BP Statisical Review of World Energy 67th Edition.† BP Statisical Review of World Energy 67th Edition (2018): pp. 35-40. https://www.bp.com/content/dam/bp/en/corporate/pdf/energy-economics/statistical-review/bp-stats-review-2018-coal.pdf. 12 09 2018.Mantel, Barbra. â€Å"Coal Industry's Future.† CQ Researcher 17 June 2016 : pp. 529-52. library.cqpress.com/cqresearcher/cqresrre2016061700.Noordeh, Emil. â€Å"Leapfrogging Dirty Energy in Developing Nations.† 05 11 2017. http://large.stanford.edu/. http://large.stanford.edu/courses/2017/ph240/noordeh1/. 12 09 2018.REN21. â€Å"Renewables 2018 Global Status Report.† Renewable Energy Policy Network for the 21st Century (2018): pp. 95, 109-112, 140, 169. http://www.ren21.net/wp-content/uploads/20 18/06/17-8652_GSR2018_FullReport_web_final_.pdf.Sharma, Gaurav. â€Å"Production Cost Of Renewable Energy Now ‘Lower' Than Fossil Fuels.† 24 04 2018. https://www.forbes.com. https://www.forbes.com/sites/gauravsharma/2018/04/24/production-cost-of-renewable-energy-now-lower-than-fossil-fuels/#7cc5b68d379c. 12 09 2018.

Thursday, August 29, 2019

Auditing Contemporary Accounting Research

Auditing is the assessment of the books of accounts in order to ensure the future of any business entity. Audited assessments may not be pure and may be influenced by risks such as inherent. These risks are known as financial assessment risks which include control risk, inherent risk and detective risk. Various theories have been developed by financial frameworks to guide and help solve such risks at different financial review process stages. The scope of this paper contends to the review of inherent risk within a telecommunication company known as One.Tel Company. The paper further looks into various factors which may be the cause of accelerating rate of inherent risks as seen within the organization mentioned. There are other hypotheses such the area of going concern which has been discussed within the paper as well. Inherent risk is one of the assessment risks being experienced by the auditors during financial statement preparations of a given institution like one.tel. Inherent risks occurs as a result of fraud or oversights during financial report analysis (Menon and Williams 2010). This kind of risk may be controlled when various hypotheses and control measures are utilized accordingly. The risk is subject to accelerate and ranks high companies as a result of the various inherent factors discussed below.    Inherent factors leading to increase of inherent risk at the financial report stages in teOne.tel Company according to the given report. Lack of enough directors to administration the company The geographical market separation influencing the company sales abilities Incompetency as a result of new recruitments on going in the company Influx of several companies joining telecommunication industry Newness of one.tel into the industry Stiff competition in the industry from other stable telephony providers The expansion in inherent risk in One.Tel Telecommunication Company may be as a result of the insufficiency of administration abilities by the directorate identities who are new to the framework. In the events of few individuals with numerous obligations the rate of an increased inherent risk always stands high as the personalities are more likely to make mistakes.   One.Tel is working all around in the overall business sector. In the last trading period the association amassed a total of $M 678.2 from the arrangements in the overall business division. The association accumulated $M 429.4 from Australia, $ 144 million from the UK, France $ 15.1 million, $36.6 from Netherlands, $M 39.2 Hong Kong in conclusion $13.2 million from various parts of the world. This information shows the clumsiness on net offers of the association in the overall business segment (Al Nawaiseh and Jaber 2015). The association is a starting affiliation which infers new workforce enrollments who must grasp to the business structures of operations. Exactly when new characters are brought on board there is likely hood of oversights provoking extended inborn dangers. (New agents may be unfaithful to the evaluator to cover their idiocy inciting an extension in the intrinsic danger. There might be affectations for relationship to distort the budgetary report amplifying the inalienable risk. The motivations can be either from inside environment or the outside environment (Kerler and Brandon 2010). A valid example the shareholders' worth is extremely uncommon by virtue of One.Tel Telecommunication Company (Dusenbury et al. 2000). The Company has got shareholders' estimation of $M (365.6) which is seen to be abnormal. Such kind of recordings may be as result of longing for extended advantage by the association who may distort figures to procure a prize. Combinations in business and intense conditions would be foreseen to influence the inherent danger risk of a given substance like one.tel in the media transmission industry. The association is going up against strong competition from stable media transmission firms like Telstra owning 57% of the total supplies, Optus 31% and Vodafone owning 115 of whatever is left of the bits of the general business (Humphrey and Miller 2012). If there should be an occurrence of such firm competition, inalienable danger of little association joining the business revives at a higher speed. There is an inconceivable number littler scale transporters joining the business inciting an arrangement of compact supplier benefits and reduced expenses. The surge is as an eventual outcome of high competition, diminished earnings, expenses and low wage period per association inciting high inherent risk. The association has as of late joined the business in this way experiencing budgetary instability.it is exceptionally obvious that all the more consistent economies like that of Optus, Vodafone and Telstra are not slanted to dangers appeared differently in relation to various associations joining the systematic one. Less consistent economies attract high natural danger since there is nonattendance of business organization and operations inside a given industry inciting high characteristic danger. The gathering or the commentator evaluates the variables of the threats through sensible appraisal Evaluation of risk results into two sorts of threats which for this circumstance is an inherent risk. The recognized risk is a section of material misrepresentation of the cash related verbalization motivated by a couple of variables (Wilks and Zimbelman 2004). Variables relating to deception can be recognized in the midst of procedure change process while those component that prompts an expansion in inborn as a result of blackmail are identifiable by method for the AU demonstration 316. The above recorded elements coming as a consequence of misrepresentation can be distinguished and oversaw at a lower preliminaries of appraisal. Components prompting an expansion in inherent risk at the bookkeeping level Several abnormal transaction for the period ended Weakness of advantages for misfortune or misappropriation Conclusion required in deciding record parities As demonstrated by the books of records given the association is running more on liabilities than the advantages. In the event that the Ratio of liabilities to assets is high the rate of natural dangers climbs (Elder and Allen 2003). One.tel Company is experiencing wild augmentation in liabilities as showed in the books of record, current liabilities has extended in terms of finance in the late one year provoking an extended innate danger at the accounting level. This has been as an outcome of a development in the game plans, measure of got capita and the records payable. There is diminished rate of pay into the association provoking an extended characteristic danger. The abnormality of the figures in the receivables have reduced and the association needs to examine it from the edges (Allen et al.2006). The rate of pay period through the receivables has reduced from small amount into a higher value in the last ended period.   The rate of an expansion in the characteristic danger is high at the bookkeeping level when we make exchanges which require new preparing. In case of such case the evaluator of a business substance like One.Tel Telecommunication Company may commit errors prompting an expansion in inalienable danger. The benefit report gave indicates high rate of shareholders being brought into the association. This has been seen through the development in shareholders' quality. The association has issued an extensive measure of shares to get wage for the operations. Right when there is high shares being issued it happens into an extended inalienable rate at the books of records (Blay et al 2011). The rate of association borrowings have enlivened in the last trading period. Right when an association is chipping away at the reason of commitments the rate of inherent danger in the books of records upturns. The event of tremendous exchanges the middle of the exchanging day and age has a conceivable expansion the inalienable danger. Precisely when another exchange happens unequivocally towards the end of an exchanging period, there are high odds of slips in the books of records. Such different operations might be a test to the examiner and agents and may understand high characteristic hazard (Haron et al 2009). Right when an exchange is attempting, analysts may perform wrong strategy in the records in this way increment the trademark danger. A valid example the advantage and incident record given in the occasion that shows bizarre trade which has exceedingly extended. These peculiar trades may be as a delayed consequence of fakes achieved by weight from various environment. In the event that the arrangement amid an exchanging period is convoluted, it is likely that there will be an expansion in innate danger. Regarding One.Tel Telecommunication Company, the books of records shows complex sorts of exchanges, for example, the shareholder's disparity, stores and profit might be hard to comprehend prompting high innate danger at the bookkeeping level. The sort of judgment made by the evaluator amid the way toward adjusting of reviewers is prone to impact characteristic danger. In the event that the record report on a given exchange might be actuated by a few variables inside the organization (Gaganis and Pasiouras 2007). These judgments can be influenced by the sort of operation and the administration weight. The weakness of the organization's advantages for misfortune or misappropriations prompts expanded intrinsic danger at the bookkeeping level. Amid the exchange passages, it is apparent that straightforward misappropriation of a benefit result into quickened characteristic danger. Case in point taking scattering of an advantage for obligation may prompt an expansion in the innate danger (Herd and Lavelle 2014). There are several factor according the given financial report leading to the area of going concern. The area of going concern is based on accounting and audit report from the previous trading period. The financial reports from the company indicates the rate instability the company is experiencing. The company’s books of accounts indicates an increased rate of borrowings performed by the organization in the recent trading period (Carson et al. 2012.). It is clear from the above trade that the rate of going concern depends more on kind of benefit and misfortunes in the money related declaration. If there should be an occurrence of low benefit era, the nature of going concern stays low, when the sorts of a benefit is medium or high, the going concern is either low or high. Intrinsic danger in the association's cash related clarification is regarded to be high since the association works in a significantly controlled industry (Sanni and Zainab 2011). Regardless of the way that the suspicion may be correct, it is hard to coordinate the going with conditions that may provoke the going use of a going concern. The method for a running stress in run with depends on upon the utilization of the stipulated cash related framework. The way of productivity of a business impacts the way of the going worry as either low, medium or high. The organization is additionally having refundable shares of from the shareholders’ value. Regardless this clarifies the present circumstance the business and the need of going concern. One.tel media transmission organization chiefs and the review group ought to clarify conclusions whether to leave the business or continue in light of the going concern (Normah 1999). The area of going concern in this case is seen to be high based on the following issues. The company is running in debts, there is high rate of risks, poor management as a result few board managers and high share being issued to the public. Financial risk assessment is very important for the growth of any given business entity. It is clear as seen in the above discussion shows the relevance of the Nature of auditing performed in the business. The company is clearly running in negative indicating the need for the application of the area of going concern (Zainab et al. 2013). It is upon the audit team and the company board of management to make decision based on the area of going concern. The area of going concern is one of the hypotheses developed by GAAP frameworks. The area of going concern applied to any business depends on the relation of profit and losses. When the company is running at a loss the rate of going concern becomes proportionally high. Zainab, A.N., Sanni, S.A., Edzan, N.N. and Koh, A.P., 2013. Auditing scholarly journals published in Malaysia and assessing their visibility. arXiv preprint arXiv:1301.5379. Normah, B., 1999, August. Malaysian serials: issues and problems. In 65th IFLA Council and General Conference, Bangkok, Thailand (pp. 1-8). Sanni, S.A. and Zainab, A.N., 2011. Evaluating the influence of a medical journal using Google Scholar. Learned Publishing, 24(2), pp.145-154. Carson, E., Fargher, N.L., Geiger, M.A., Lennox, C.S., Raghunandan, K. and Willekens, M., 2012. Audit reporting for going-concern uncertainty: A research synthesis. Auditing: A Journal of Practice & Theory, 32(sp1), pp.353-384. Menon, K. and Williams, D.D., 2010. Investor reaction to going concern audit reports. The Accounting Review, 85(6), pp.2075-2105. Blay, A.D., Geiger, M.A. and North, D.S., 2011. The auditor's going-concern opinion as a communication of risk. Auditing: A Journal of Practice & Theory, 30(2), pp.77-102. Feldmann, D.A. and Read, W.J., 2010. Auditor conservatism after Enron. Auditing: A Journal of Practice & Theory, 29(1), pp.267-278. Geiger, M.A. and Rama, D.V., 2006. Audit firm size and going-concern reporting accuracy. Accounting Horizons, 20(1), pp.1-17. Geiger, M.A. and Rama, D.V., 2006. Audit firm size and going-concern reporting accuracy. Accounting Horizons, 20(1), pp.1-17. Haron, H., Hartadi, B., Ansari, M. and Ismail, I., 2009. Factors influencing auditor’s going concern opinion. Asian Academy of Management Journal, 14(1), pp.1-19. Gaganis, C. and Pasiouras, F., 2007. A multivariate analysis of the determinants of auditors' opinions on Asian banks. Managerial Auditing Journal, 22(3), pp.268-287. O'Reilly, D.M., 2009. Do investors perceive the going-concern opinion as useful for pricing stocks?. Managerial Auditing Journal, 25(1), pp.4-16. Fitriani, L. and Sudarsono, D.T.E., 2007. Disclosure Index laporan Tahunan 2004 Emiten di BEJ. PESAT, Gunadarma, 2. Allen, R.D., Hermanson, D.R., Kozloski, T.M. and Ramsay, R.J., 2006. Auditor risk assessment: Insights from the academic literature. Accounting Horizons, 20(2), pp.157-177. Elder, R.J. and Allen, R.D., 2003. A longitudinal field investigation of auditor risk assessments and sample size decisions. The Accounting Review, 78(4), pp.983-1002. Wilks, T.J. and Zimbelman, M.F., 2004. Decomposition of Fraudà ¢Ã¢â€š ¬Ã‚ Risk Assessments and Auditors' Sensitivity to Fraud Cues. Contemporary Accounting Research, 21(3), pp.719-745. Dusenbury, R.B., Reimers, J.L. and Wheeler, S.W., 2000. The audit risk model: An empirical test for conditional dependencies among assessed component risks. Auditing: A Journal of Practice & Theory, 19(2), pp.105-117. Mock, T.J. and Wright, A., 1993. An exploratory study of auditors' evidential planning judgments. Auditing, 12(2), p.39.

Wednesday, August 28, 2019

A Modest Proposal Essay Example | Topics and Well Written Essays - 750 words

A Modest Proposal - Essay Example There needs to be an intervention that raises awareness on the current situation the region is facing. This might assist the people identify what they need to do in order to salvage their region from heading further downstream. This paper will examine one intervention that helps the region identify their problems and why they need to solve them. In A Modest Proposal, the author claims to want to assist the deteriorating state of the Irish. He, however, does this by lashing out at the prominent people in society who look at the current situation and do nothing about it (Swift 48). Politicians, the wealthy, and the society do nothing to aid in the reduction of the state of impoverishment in the region. He even goes as far as attacking the English community for their tyranny against the Irish. All these are characteristics of people who take it upon themselves to make a change as they see fit. Their condition is not aided by the fact that, many of the people are able to work and feed th eir families. Begging on the street by a large number of the female sex is proof enough that the condition is beyond salvaging (Swift 50). One cannot help but feel sorry for the impoverished state of the Irish community. It is not fair to lash out at one group and blame it for the lamentable state of the nation. Everyone is to blame for this situation. The Irish, the English, and the masses are responsible for not taking care of their own problems. The people in the region are incapable of rising to the occasion, and helping themselves out of this predicament (Swift 55). This should not be the behaviour of free-minded individuals. This mode of thinking does not ensure a nation’s prosperity in any way. Thinking like that ensures that a nation and its people remain backward. It renders them incapable of solving problems on their own. The social and economic ills the nation face makes people despair. In his proposal, the irony in the solution, the author offers the people shows of this despair. No progress can be attained through such means. It is barbaric and more backward in thinking that killing infants for food is a means to an end. The humanitarian crisis the people face cannot be aided through scientific theories or methods (Swift 57). The only way to avert such a crisis is not through proposals that people should watch the number of children they conceive. It is only through guidance that the nation could get down from the squabbles of poverty and social corruption. Values and motivation need addressing so that individuals may recognize what they are up against. This is in their fight against their current conditions. The political inefficiency in the region prevents people from achieving their full potential. This is in terms of problem solving crisis they face. The political bodies cannot help in addressing the plight of the people, which makes the region more sad and pitiful. Progress among a people can only be measured by how much everyone is th riving. If only a selected few are making it, then that is not progress; whether economic or social. The region is stuck at one point where everyone is feeling the pressure of the large number of people in the area who cannot assist themselves (Swift 58). The current working/labour force is also in jeopardy. There is the need to focus energy on all these areas so as to force the land to move forward with no partiality. In

Tuesday, August 27, 2019

Risk Management Essay Example | Topics and Well Written Essays - 2500 words - 1

Risk Management - Essay Example ...... 6 Step Seven – Policies †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦7 Conclusion †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦..... 7 References †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 9 The Fukushima Disaster: Lessons in Risk Management I. Introduction The Fukushima disaster is probably one of the most terrifying nuclear disasters in recent memory. Before March 2011, it was almost unimaginable for Japan to be on the threshold of a potential nuclear disaster. The nuclear disaster was, in fact, the result of another—equally horrific—disaster, the infamous tsunami that killed ‘tens of thousands of people’ (McCoy 2011). The U.S. Nuclear Regulatory Commission (2011) found that around 25,000 people were dead or missing as a result of the tsunami disaster, which began on 11 March, 2011, 14:46, Japan standard time. Figure 1. Nuclear Plants in Japan, including Fukushima Source: U.S. NRC 2011, p. 7 Ronald McCoy is one of the first researchers to document the Fukushima disaster. According to McCoy (2011), Japan experienced several disasters in March 2011, beginning with the ‘record-breaking’ earthquake that occurred, measuring 8.9 on the Richter scale (p. 41). The earthquake and aftershocks that took place northeast of Honshu Island triggered a ten-metre tsunami that killed more than ten thousand people. ... According to McCoy, when the earthquake occurred, the six nuclear plants at Fukushima, which were owned by Tokyo Elect Power, were shut down automatically. The earthquakes ‘knocked-oun the power grids, forcing operators to fall back on diesel generators’ (McCoy 2011, p. 4X). However, the plants still needed access to power to ensure that the coolants, which are essential for cooling the ‘hot reactor cores of the radioactive uranium and plutonium power rods’, remained flowing. However, ‘the tsunamis swept in, knocked out the generators and cut off power’ (McCoy 2011, p. 41). As a result, four out of the six plants immediately overheated. Finally, an ‘explosion damaged fuel rods and the integrity of the primary containment structure’ and, as a result, radiation was released (p. 41). This essay analyses the risks involved using the 7-steps risk management cycle, which is described in the diagram below. II. Risk Identification (Step 1) Ionising radiations from nuclear power plants ‘can damage DNA, causing cancer and inherited mutations’ (McCoy 2011, p. 41). The risk of mutation and cancer is proportional to exposure to radiation (p. 42). In addition, ‘radiation [can] kill and injure thousands’ and ‘contaminate and render uninhabitable large tracts of land’ (p. 42). Unfortunately, the Fukushima nuclear accident happened because the plant had been designed on the basis of incorrect assumptions about the risks of the region (McCoy 2011, p. 42), in particular, that earthquakes greater than 7.9 on the Richter scale, and tsunamis higher than 6.7 metres were improbable. According to Takashi Shoji (2011, Slide 10),

Monday, August 26, 2019

Obama Essay Example | Topics and Well Written Essays - 500 words

Obama - Essay Example In the US state of Ohio, there was great resonance between President Barack Obama’s arguments and those of the voters regarding the economic woes that America has experienced in the recent years as a result of the Bush government (â€Å"Fox News Exit†). On the national level, President Barack Obama’s campaign played a very important role opposing the supposed war on women by Romney. This gained President Barack Obama heavy support of the female voters whereas Mitt Romney gained no more than a point from the 2008 performance of John McCain. In addition to that, President Barack Obama also approved of the gay marriages in America understanding the fact that gays are growing in population in America. This gained him the support of the gay community as well and has contributed to his presidency for the second time. I personally think that President Barack Obama won the re-election fundamentally because he is black by ethnicity. The blacks in America have grown in population over the years and they see President Barack Obama as their own representative in such a prestigious institution as the government. Equality of races in America has been a growing concern since the end of slavery, but since then, the blacks’ rights have been subjugated at different levels, though not as overtly and openly as they were in the time of slavery. A vast majority of the black Americans voted for President Barack Obama because they did not want to lose their representation in the most powerful seat in America. The white Americans, on the other hand, were not quite as conscious about being represented in the government as the black Americans were because the former have always been more than sufficiently represented everywhere in America. So the white Americans primarily based their decision of voting betwee n President Barack Obama and Mitt Romney on the basis of their evaluation of their individualistic strengths and weaknesses. Understandably, some white Americans did find

Sunday, August 25, 2019

MHE514 Module 2 - SLP, Natural Disasters Essay Example | Topics and Well Written Essays - 750 words

MHE514 Module 2 - SLP, Natural Disasters - Essay Example arge-scale losses of life, the destruction of property, widespread illness and injury, the displacement of large numbers of people, and devastating economic loss. Terrorists often use threats to: Create fear among the public, Try to convince citizens that their government is powerless to prevent terrorism, Get immediate publicity for their causes. (General Information about Terrorism) The recent Mumbai attack is the last in the history of terrorist attacks. â€Å"Multiple sites in the Indian city of Mumbai were attacked with bombs and gunfire in a coordinated terror attack that began on November 26, 2008 and lasted for three days. The attacks killed 179 people, including at least 22 foreigners. Over 300 injuries were reported.† (Mumbai Terrorist Attacks) Pakistan’s involvement in the Mumbai attack is crystal clear to international community. But still Pakistan is reluctant to accept their involvement though the Indian government has submitted evidences for Pak involvement to Pakistan as well as international community. The main reason behind the Mumbai attack can be attributed to many factors such as political, economical and religious as well. Pakistan is afraid of the growth of India as a world power. India, supposed to be have the fastest growing economy in the world apart from China. Recent reports showed that in 20 years time India will become a super power. India’s domination in world political arena is more than enough for the Pakistanis to digest. More over the destruction of Babri Masjid, by Hindu fundamentalists has contributed immensely to the conflicts between Hindus and Muslims not only in India, but all over the world. Kashmir issue is another factor which can be attributed to the current attack. Pakistan wanted to slow down India’s economic progress. India is definitely utilizing the possibilities of Globalization because of the large human resources and infrastructure facilities. On the other hand Pakistan is often agitated with political

Community threats Assignment Example | Topics and Well Written Essays - 1000 words

Community threats - Assignment Example It is prudent to note that chemical agents can be catastrophic to Calhoun County together with other numerous hazards which pose threats as well. One the area with harmful chemical agents is the Anniston Army Depot (ANAD), which opened in 1941 to store ammunition.    The residents of Anniston and areas surrounding it have already been exposed to toxic materials from this depot. This region  has felt the effects of injustice, and now faces an even greater threat. Chemicals released from this depot and the incinerator is harmful to the residents. This may increase cancer among this people. The Demographics and health hazards compiled show the disproportionate effects the local population will suffer if the incinerator became operational.   This means that if the incinerator starts functioning there are harmful chemicals that will be released into the atmosphere hence endangering health. Therefore chemical spill from the Anniston Army Depot is hazardous to the environment. Also there is high risk of chemical spills due to the research ongoing at JSU in labs on campus. These are the major chemical agents that threaten the lives of the people of Calhoun County. It was discovered also that metals and chlorinated solvents were present in the ground water below the ANAD Southeast Industrial Area1. Take note that this ground water is the source of drinking water for residents Calhoun County. The hydrogeology of Calhoun County has been greatly affected and it is very complex hence it needs further studies to find the possible interconnections. The concept of cyberterrorism is composed of two significant modern fears which are the fear of technology and fear of terrorism. Due to technology International terrorist groups vividly have the capability of attacking the information infrastructure of the United States. This is a threat to the county of Calhoun because there are possibilities of attacks from the

Saturday, August 24, 2019

Discuss and assess the potential for multiplied penalties for Assignment

Discuss and assess the potential for multiplied penalties for egregious violations. Your response should be approximately 200-300 words and include a reference citation for your sources - Assignment Example Some companies are crying foul because according to them it was practically issuing multiple citations and penalties for the same violation (MacArthur, 1995). Furthermore, since the OSHA provision is for prevention of the same hazards from occurring again, it is improper to multiply the penalties by the number of employees harmed by a violation. There is no need to multiply the penalty because the same hazard can be remedied with the â€Å"identical abatement method† (MacArthur, 1995). If OSHA is allowed to execute these multiplied penalties, they might go overboard and start issuing penalties on a per day or per hour basis on every violation made. This is definitely unreasonable and unacceptable to employers. OSHA should view the matter in the proper perspective focusing on the fact that if the hazard can be corrected just once, then there is no need for multiplied penalties. However, if different hazards represent different violations, then the penalties should be multiplied because it cannot be corrected by a single action. MacArthur, M. (1995, December 1). Commision clarifies OSHAs "egregious violations" policy. Retrieved June 27, 2012, from pffc-online.com: http://pffc-online.com/ar/2049-paper-commission-clarifies-oshas Stanley, J. (2010, September). OSHA issuing more egregious violations, but they may not hold up. Retrieved June 27, 2012, from fdrsafety.com:

Friday, August 23, 2019

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

1st Amendment - Essay Example Freedom of speech should also be limited whereby one takes away someones rights such as threats and discrimination. Freedom of speech should also be limited for matters of national security whereby information shared should be confidential( Freedom of Expression in the United States, 2013) Yes, freedom of speech can improve society. Freedom of speech allows citizens to freely criticize the government which responds to answer to its actions unlike whereby speech is restricted, unfair criticisms tend to rise and may spread all over the country. Freedom of speech gives the society political right which allows them to resist to oppression, injustice and have free elections. Freedom of speech allows citizens to freely express their minds on vital issues of the society and access information which promotes the free flow of thoughts that preserve democracy and self-actualization for the healthy development of the society. Pure freedom is speech is not beneficial in todays world since unlimited freedom of speech is damaging to the development of the society and the government service to its citizens. In scenarios whereby speech is unlimited, unfair criticisms are made against the state in which case the state cannot respond. This results in poor relations between the state and its citizens and its a step backwards to national development. The modern society often abuses the freedom of speech to hurt and harm others. For example; Television stations, air adult content without putting a warning message and minors end up being exposed to indecent material. They should be limited to airing those programs at later hours. No, allowing people to freely spread hatred, incite violence and ridicule others religions and nations results in a divide and lack of peace between the people, different religions and countries. It also violates the freedom of speech, freedom of expression and the right to

Thursday, August 22, 2019

Sports team Essay Example for Free

Sports team Essay The sale of sports related memorabilia has become one of the biggest retail industries. However, it has also become one of the hardest to manage and control, legally and creatively (World Intellectual Property Rights Organization [WIPRO] 2007b). This has become particularly apparent in Boston, home of one of the most popular sports team, the Boston Red Sox, despite significant efforts to control the production and distribution of goods bearing their logos and trademarks. Some argue that the proliferation and sale of these items are self-expression and that they have contributed significantly to the popularity of the team (Grimaldi, 2007). However, this compromises the value of authentic memorabilia, the ability or government to protect consumer rights and commercial laws and the intellectual property rights of the teams. The protection of these stakeholders requires that vendors have the proper license both from the government and sports teams, which in the case of the Boston Red Sox, through Major League Baseball (MLB) authorities. In doing so both parties will be able to monitor the merchandise being commercialized and collect the taxes and royalties due them respectively (Tozzi, 2003). In turn, buyers are ensured of the authenticity, quality and safety of the products they are purchasing with full backing of civil and criminal statutes. WIPRO (2007a) notes that that this will also help alleviate the price of sports memorabilia because the price of genuine products will not be beefed up in order to compensate for unauthorized products. At the same time, the unlicensed vendors compromise the rights of legal retailers who bear the burden of licensure fess, taxation and regulation (Grimaldi, 2007). The effect of the lack of proper vendor licensing in Boston is not limited to commercial regulation. It also impacts the protection of consumer and intellectual property rights. It provides neither the movement the means to monitor or control the proliferation of knock-offs and consumers or sports organizations the means to bring action against violators. Thus, it is important that vendors have the proper license to sell so that all parties, sports teams, consumers and vendors alike, can enjoy full benefits of the law and not compromise each others rights. References Grimaldi, Paul (2007). The business of baseball. Projo Online, October 27. Retrieved November 6, 2007, from http://www. projo. com/business/content/BZ_MLB_GEAR_10-27-07_KF7L00S_v20. 2551554. html Tozzi, John (2003). Red Sox and BRA agree on Yawkey Way. The Daily Free Press, January 22. Retrieved November 6, 2007, from http://media. www. dailyfreepress. com/media/storage/paper87/news/2003/01/22/News/Red-Sox. And. Bra. Agree. On. Yawkey. Way-349123. shtml World Intellectual Property Rights Organization (2007a). Enforcement Advisory Body Examines Criminal Enforcement of Intellectual Property Rights. WIPO Press Room, November 5. Retrieved November 6, 2007, from http://www. wipo. int/pressroom/en/articles/2007/article_0082. html World Intellectual Property Rights Organization (2007b). International Conference Underlines Role of IP in the Creative Industries. WIPO Press Room, October 31. Retrieved November 6, 2007, from http://www. wipo. int/pressroom/en/articles/2007/article_0080. html

Wednesday, August 21, 2019

The Alternative Beverage Industry Commerce Essay

The Alternative Beverage Industry Commerce Essay After analyzing the case study, we can conclude that strategically relevant components of the global and U.S beverage industry macro environment are the rapid growth of the product inclusive of high profit margin and premium pricing of alternative beverage. Each group demands for different types of alternative beverages which divide the global market into various types of products such as energy drink, sports drink, relaxation drinks. In the year of 2009, the US drink data was accounted of sport drink at sixty percent, vitamins enriched drinks and energy drinks about twenty three percent and alternative beverage sales at eighteen percent. In the context, when consumers are focusing on reducing the consumption of carbonated soft drink, alternative beverages are the medium of the soft drinks companies to maintain the sales volume growth as well as furnishing to different demographics. The number of sales of the drinks depends on the demand of the group for example children prefer juice drink, adults to energy shots, athletes to the vitamins enhanced drinks. This all demand differs alternative beverages from the usual carbonated soft drinks that people were used to drink. Now, alternative beverages offer variety of products which consumers could consume for different activities. 2. What is the competition like in the alternative beverage industry? Which of the five competitive forces is strongest? Which is the weakest? What competitive forces seem to have the greatest effect on industry attractiveness and the potential profitability of new entrants? Innovation is the vital source of creating the competition in the globalised market and alternative beverages are facing competition on the basis of differentiation from the traditional drink or the fruit juices. Alternative beverages are inclusive of vitamin enriched drinks, energy boosting drinks, sport drinks etc. and to develop the brand loyalty it totally relies on the test, properties and ingredients of the drink. To meet with the competing company works on the advertisement, brand name, nutritional properties, packaging and unique flavors. The PepsiCo and the Coco Cola having a big market share and their products have a strong presence on the consumers and the production of alternative beverages is very easy job for them. This action can dominate such channels of the alternative beverages. Therefore, from all the five competitive forces, strongest is the action of the firm which is already providing a variety of drink products. However, the weakest competitive force is the bargaining power which is exercised by the buyers only. At the time when alternative beverages were introduced company use to sell it at the high price and customers pay for it and now if customers are willing to pay a higher price for the product company will have to sell it on the same price. The established companies seem to have a greater effect on the new entrants like PepsiCo and coco cola because they already have a huge number of loyal customers that follows their brand. If they introduce a new product in contradiction to the new entrants, customers more willingly adopt their products more than the new company. 3. How is the market for energy drinks, sports drinks and vitamin-enhanced beverages changing? What are the underlying drivers of change and how might those forces individually or collectively make the industry more or less attractive? Customers are becoming more health conscious and they are aware about the positive and negative effects of the drinks. Therefore they reduced their consumption of the alternative beverages which slow down the demand and sales of the product. Due to recession customers are becoming more money conscious and spending very less in the alternative beverage and it indicates that the market becomes mature and there is no scope for longer growing. Change in the product innovation, long term growth rate and industry consolidation are the driving force of the alternative beverages. The second forces segmented with the alternative beverage industries have consolidated as the market has matured and leaders have been established for example in the year of 2010, Coco Cola controlled the Red Bull GmbH and Henson natural corporation. However, the individually or collective effect of the industry driver of change is likely to make the alternative beverage companies less attractive until and unless such companies gain a first mover advantage. 4. What does your strategic group map of the energy drink, sports drink, and vitamin-enhanced beverage industry look like? Which strategic groups do you think are in the best positions? The worst positions? Strategic group map of the energy drink, sport drink and vitamin-enhanced beverages shows that companies are competing in the scope of brand portfolio favor and geographical distribution. It indicates that the company which is competing globally and having broad brand portfolios is positioned well in the market. However, companies which are working regionally and on national distribution only or having a single brand seems to be the worst position in the industry. As per the case analysis PepsiCo and Coco cola are in the best position due to having a wide range of products and Red Bull considered as being in the worst position as they are having a low variety of products. 5. What key factors determine the success of alternative beverage producers? The following key factors determine the success of alternative beverage producers. The test should be appealing and unique to the customers. Advertising and Promotions in such an effective way that spread awareness about the products and can establish the brand image. Access to the distribution of the product in order to achieve good sales volume and market share. An innovating Product skill which can differentiate the alternative beverage from the traditional drinks. 6. What recommendations would you make to Coca-Cola to improve its competitiveness in the global alternative beverage industry? To PepsiCo? To Red Bull GmbH? According to the case, Coco- Cola should research the country and conclude about the test, customer preference and demand than introduce the product in the market. They should try and introduce new flavors also and should discontinue the non preferable and profitable products. PepsiCo has largest market share in the US as well as in the global market. In the case study it mentioned that PepsiCo had introduced alternative drinks blood shot, charge, defend and rebuild but customers are not aware about this product. Therefore, PepsiCo should enhance their marketing and promotional activities. PepsiCo could also try for more energy drinks. Red Bull GmbH should improve their strategy to increase their market share. As red bull is a very popular flavor therefore they should introduce more flavors instead of focusing on one flavor. They should enhance their water line drinks or sport line drinks. The company can research the market requirement and can develop a new line of products to become competitive in the market.

Tuesday, August 20, 2019

The Flea by John Donne and The Altar by George Herbert

The Flea by John Donne and The Altar by George Herbert Compare and contrast the The Flea by John Donne and The Altar by George Herbert. The Flea by John Donne, published in 1633, is an erotic metaphysical poem in which the concept of a flea serves as an extended metaphor for the relationship between the speaker and his beloved. In comparison George Herbert’s The Altar, also published in 1633, demonstrates through the conceit of an altar how one should offer himself as a sacrifice to the Lord. This essay will compare and contrast; the poetic techniques, the shape of the poems and the use of meter. This essay will also highlight how these features link in with the main themes of sexual desires, religion and repetition to evoke the meaning of each poem. Both poets present the speaker differently through the use of poetic devices. For example, the metaphysical conceit in The Flea begins when the speaker states ‘And in this flea, our two bloods mingled be’. (4) This metaphor suggests that the speaker believes the mixing of two bloods is similar to the consecration of marriage and this is the argument the speaker sets up to woo his lover. The speaker uses direct address when he says ‘how little that which thou deniest me’. (2) By using the determiner ‘little’ it shows how he is trying to convince his lover of the unimportance of sexual intercourse. In addition, the possessive pronoun ‘me’ suggests he is trying to assert his authority, thus highlighting his sexual desire even more. In complete contrast, the speaker in The Altar is ambiguous as Herbert refers to a ‘servant’, (1) which implies anybody could be speaking it; whether it is the poet, the reader or even a priest, as it seems to be in the form of a prayer. Furthermore, the speaker illuminates they are addressing someone of higher importance as he refers to the ‘Lord’ (1). In addition, the adjective ‘broken’ (1) is an expression of a heartfelt sense of inadequacy and so this further captures Herbert’s meaning to define man’s place before God. It is important to take in to account how Donne and Herbert have a distinct contrast in how they use religion as a theme to evoke the meaning of their poems. Following on from this, Donne uses the general insignificance of a flea to be the primary image of the poem thus revealing his humorous and witty tone; as it contrasts with the act of intercourse, which is of monumental importance to many religious people back in the seventeenth century. Unlike Donne, Herbert uses the conceit of an altar to show how one should offer himself to God. Through his conceit, Herbert highlights the importance of devoting oneself to God, whereas Donne only uses religious imagery in order to win over his lover. In The Flea, the metaphor ‘three lives in one flea spare’ (10) contradicts what the speaker believes to be of unimportance. The speaker tries to manipulate his lover by suggesting she is going against the sanctity of marriage if she kills the flea. The image of ‘three lives’ equates to the three persons of the Holy Trinity; the Father, Son and Holy Spirit. By incorporating this imagery, Donne effectively uses Biblical referenc es to shape his argument and tries to seduce his lover in a crafty manner. However in The Altar, the metaphor ‘A HEART alone / Is such a stone’ (5/6) demonstrates how devout the speaker believes he is without offering himself fully to God. The noun ‘HEART’ is in bold and is placed near the centre of the poem, which illuminates that the heart should be central to what is being done. In addition, this suggests if the heart was to be taken out, the altar would lose its significance. This metaphor also symbolises the fall of Adam in the Garden of Eden; the sin that he committed represents the heart that has died. This again links in with the idea that one should offer himself as a sacrifice to God. Both Donne and Herbert’s poems create an effective visual image with the purpose of linking back to the meaning. The repetition of the shape in The Flea and the indentation of the last three lines of each stanza refer back to this three in one imagery. This repetition suggests a habitual routine that the speaker is a product of as he is determined to persuade his lover to agree in sexual intercourse. Furthermore, the speaker says ‘three lives’ (10) and ‘three sins in killing three’ (18) which are of high importance. This repetition of the three in one imagery suggests each stanza mirrors the concept of the flea, the lover and the speaker or even more importantly the Holy Trinity. In the same way the theme of repetition and religion has come across in The Flea, The Altar also creates a visual impact. Like Donne’s repetition of the shape of the stanzas, Hebert’s poem also repeats the shape of the first four lines with the last four lines. This creates a sense of how the spiritual world will always overrule the material world. The speaker in The Flea gives reference to material things such as sexual intercourse in order to win over his lover. However in the first four lines of The Altar, the speaker gives reference ‘workmans tools’ (4) to suggest that material goods will never be on same level as the spiritual world. Micah Krabill states Herbert has ‘made an external altar for the reader; by approaching the poem, the reader approaches the altar.’ (Krabill, 1998) Following on from this, Herbert purposefully sets the shape of this poem like an altar so that the reader places themselves before God, which links back to Krabill’s statement of how the reader approaches the altar. Herbert gives reference to a ‘broken ALTAR’ (1) which is clever as the poem is in the shape of a broken altar. This evokes the meaning of how the pathway to God is not always easy. Herbert further emphasises the significance of religion when the shape moulds to the centre at ‘A HEART alone’ (5), thus highlighting how the heart is at the centre of the sacrifice given to God. The repetition of the shape of the last four lines links in with the visual shape in The Flea as it suggests the speaker is prepared to offer himself fully at the end of the poem. The meter of each poem are similar in that they fall in to the iambic rhythm, however they create different impacts. The Flea alternates between iambic tetrameter and iambic pentameter for example ‘Though use make you apt to kill me, / Let not to that, self-murder added be’. (16/17) However the last three lines in each stanza alternate between tetrameter for line seven and then pentameter for lines eight and nine. The alternate meter and having three couplets and one triplet in each nine line stanza links back to the idea of the speaker’s manipulative motive and scheming behaviour in order to engage in sexual desires throughout the poem. In comparison with the complexity of his argument, the rhyme scheme follows an aabbccddd pattern in which every last word of each line, with the exception of ‘maidenhead’ (6) and ‘innocence’ (20), all has one syllable. For example, ‘me’, ‘thee’ and ‘three’ all addres s the speaker, his lover and refer back to the three in one imagery. By having one syllable for every word, it links back to the simplicity of what the speaker wants. Like Donne’s poem, The Altar engages in an alternate iambic pentameter and iambic tetrameter for the first two couplets. The poem then changes to iambic dimeter for four couplets and then the last two couplets mirror the alternate meters in the first two couplets. Similarly to The Flea, the alternate meter’s highlight the speaker’s character. The immediate switch from iambic tetrameter to iambic dimeter speeds the pace of the poem up; the middle section illuminates the speaker’s message in how he believes one should offer himself to God. The last couple of iambic dimeter is, ‘Meets in this frame / To praise thy name’ (11/12) which is of high significance. Herbert cleverly uses a punning reference to the ‘frame’ of the poem and also a person’s state of mind. Following on from this, the alternate meter’s also fit in with the visual shape of the poem which is effective as it links in with the metaphysical conceit of an altar that Herbert uses throughout. Both poets use various meter’s to demonstrate either the duplicitous motive of the speaker in The Flea or to strengthen importance of the message in The Altar. Both Donne and Herbert structure their poems effectively using the metaphysical conceits of a flea and an altar to highlight the message that is intended. Without fail, both poets are able to use the shape of their poems and also various meters’ in order to create different impacts upon the reader. The Flea and The Altar are seen as completely different poems due to the erotic and seductive behaviour of the speaker in the first poem, yet the latter is in complete contrast as the speaker addresses God in a respectful and dutiful manner. Nevertheless, both Donne and Herbert highlight similar themes such as sexual desires, religion and repetition in order to bring to light the meaning of both poems effectively. Bibliography Krabill, M. (1998). Visual Metaphor. Interpreting English Literature: Milton, Herbert Donne. Retrieved from http://finneganswake.net/academia/visualmetaphor.html (Accessed 10th March, 2014)

Monday, August 19, 2019

Starbucks :: essays research papers

Starbucks is a corporation that offers specialty coffees, coffee beans, cold blended beverages, pastries, coffee related products and machines, and tea. Starbucks opened its first location in 1971 in Seattle. By the year 2000, Starbucks had over 3300 locations, and it is still growing. SWOT STRENGTHS:  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  2000 marked 5th consecutive year of sales increase.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Low long-term debt to equity ratio of 0.01, company has good financial standing.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  1993, Opens second roasting plant in Kent, Washington in order to maintain on-time production and delivery, then in 1995 opened state of the art roasting facility in York, Pennsylvania.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Howard Schultz joins corporation in 1982, is a visionary leader who made Starbucks the famous coffee bar that it is today. In 2000, Schultz assumed role of chairman and chief global strategist. WEAKNESSES:  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Low presence in third largest coffee market, Japan and Asia.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Limited (currently increasing) channels of distribution. OPPORTUNITIES:  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Schultz sees opportunity to make coffee/espresso bar available to everyone: (i.e.: new channels of distribution) o  Ã‚  Ã‚  Ã‚  Ã‚  1990 – Horizon Air Account o  Ã‚  Ã‚  Ã‚  Ã‚  1991 – First licensed airport location o  Ã‚  Ã‚  Ã‚  Ã‚  1992 – Nordstrom Account o  Ã‚  Ã‚  Ã‚  Ã‚  1993 – Barnes & Noble relationship o  Ã‚  Ã‚  Ã‚  Ã‚  1994 - Starwood Hotel Account o  Ã‚  Ã‚  Ã‚  Ã‚  1995 – United Airlines Account o  Ã‚  Ã‚  Ã‚  Ã‚  1997 – Canadian Airlines Account o  Ã‚  Ã‚  Ã‚  Ã‚  1998 – Grocery store coffee bars due to agreement with Kraft Foods. o  Ã‚  Ã‚  Ã‚  Ã‚  2000 – Host Marriott International Agreement  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Global Opportunities: o  Ã‚  Ã‚  Ã‚  Ã‚  Opens locations in several countries.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Other types of drinks, including cold coffee beverages, blended drinks, fruit drink, and tea. THREATS  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Small coffee shops in New York are trying to compete with Starbucks on the basis of customer loyalty.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Protesting against Starbucks for using milk with artificial bovine growth hormone. GOST GOALS  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Open 1,200 new locations in 2001, 900 in the United States.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Open new store in Vienna by end of 2001.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Open 10-15 new stores in Zurich within the next 12-18 months.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Distribution of new Bottled Frappuccino Coffee Drinks, from affiliation with PepsiCo, to entire USA by September 2001.

Review of Sublime video :: essays research papers

The music video that I chose to write my paper on, is called "Date Rape" and it is performed by Sublime. I've seen the video plenty of times and I taped it back in 1993 when I first got their album 40 oz. to Freedom. The song is about a man that picks up a lady in a bar and rapes her. He winds up going to court and the judge finds that, "he was full of shit, and he gave him twenty-five years." Then it talks about the man going to jail and even getting "butt raped by a large inmate." The video is much like a movie in the way that it is displayed. As the song goes on and on the video accompanies the lyrics by showing what the man looked like (which in the song was with "a double chin and a plastic smile"). At the beginning, the video shows the man go into the bar and getting the attention of the lady. He convinces her to take a ride in his van and forces her to succumb to his will by saying, "if it wasn't for date rape I'd never get laid." After he is finished he lets her out and she files a police report and then "she took the guy's ass to court." She goes to court and low and behold, the judge is the great Ron Jeremy (of porn fame). Ron sentences the man to twenty-five years of imprisonment and later it shows a depiction of the guy being raped in prison. The video says a great deal for women and actually won a couple of awards for their "anti-rape message." Although Sublime's lead singer, Brad, claims that it was just a song he wrote when he was high, it received a rather large acceptance by many women's groups. The video sends this message out to the viewer as well. Any man that will rape a woman will almost definitely hate getting butt slammed in jail by a large Review of Sublime video :: essays research papers The music video that I chose to write my paper on, is called "Date Rape" and it is performed by Sublime. I've seen the video plenty of times and I taped it back in 1993 when I first got their album 40 oz. to Freedom. The song is about a man that picks up a lady in a bar and rapes her. He winds up going to court and the judge finds that, "he was full of shit, and he gave him twenty-five years." Then it talks about the man going to jail and even getting "butt raped by a large inmate." The video is much like a movie in the way that it is displayed. As the song goes on and on the video accompanies the lyrics by showing what the man looked like (which in the song was with "a double chin and a plastic smile"). At the beginning, the video shows the man go into the bar and getting the attention of the lady. He convinces her to take a ride in his van and forces her to succumb to his will by saying, "if it wasn't for date rape I'd never get laid." After he is finished he lets her out and she files a police report and then "she took the guy's ass to court." She goes to court and low and behold, the judge is the great Ron Jeremy (of porn fame). Ron sentences the man to twenty-five years of imprisonment and later it shows a depiction of the guy being raped in prison. The video says a great deal for women and actually won a couple of awards for their "anti-rape message." Although Sublime's lead singer, Brad, claims that it was just a song he wrote when he was high, it received a rather large acceptance by many women's groups. The video sends this message out to the viewer as well. Any man that will rape a woman will almost definitely hate getting butt slammed in jail by a large

Sunday, August 18, 2019

How Kurt Vonneguts Life Efected his Work :: essays papers

How Kurt Vonneguts Life Efected his Work Kurt Vonnegut Kurt Vonnegut, Jr. was born in Indianapolis in 1922. His father was an architect, his mother a noted beauty. Both spoke German, but wouldn’t teach Kurt the language because of all the anti-German sentiment following the first World War. While in high school, Vonnegut edited the school's daily newspaper. He attended Cornell for a little over two years and wrote for the Cornell Daily Sun. In 1942, he was drafted into the U.S. Army. In 1944, his mother committed suicide and he was taken prisoner following the Battle of the Bulge. After the war, Vonnegut entered a Masters program in anthropology at the University of Chicago. His thesis, titled Fluctuations Between Good and Evil in Simple Tales, was not accepted, but eventually he was awarded his MA for his writings in Cat’s Cradle. Throughout the 1950s Vonnegut published numerous short stories in national magazines. Player Piano, his first novel, appeared in 1952. This was followed by Sirens of Titan in 1959, Mother Night (1962), Cat's Cradle (1963), God Bless You, Mr. Rosewater (1965), and his most highly-praised book, Slaughterhouse Five in 1969. Vonnegut has been prolific in the subsequent years, too. His most recent novel Timequake was published in 1997. On February 13, 1945, while Vonnegut was still a POW in Dresden, the city was bombed killing 135,000 citizens. Vonnegut and other Allied POW’s took shelter in an underground meat locker. This was the basis for one of Vonnegut’s most famous works, Slaughterhouse-Five. "All of this happened, more or less. The war parts, anyway, are pretty much true."1 So begins Slaughterhouse-Five. In the book an American POW named Billy Pilgrim witnesses and survives the firebombing of Dresden. Later, after he makes it home from the war, Pilgrim is kidnapped by aliens from the planet Tralfamadore. They explain to him their concept of time and space and that we exist solely for them. Vonnegut has said that he always intended to write about his experience, but was unable to do so for more than twenty years. He wanted to simply describe what happened through a narrative, but it never worked. The novel is a response to war. "It is so short and jumbled and jangled," says Vonnegut, "because there is nothing intelligent to say about a massacre." It’s easy to see how Vonnegut’s war time experience had an influence on Slaughterhouse-Five but, his knowledge of war also had some influence on Cat’s Cradle.

Saturday, August 17, 2019

Examine the dramatic significance of the theme “fair is foul” in Macbeth Essay

There are many themes in â€Å"Macbeth†, not surprising given the play’s richness of character, language and events. These themes include goodness and evil, deceptive appearances and reality and the supernatural. They are all linked to the idea of â€Å"fair is foul†, as are the characters. I will now try to examine in more detail the dramatic significance of â€Å"fair is foul† in Shakespeare’s â€Å"Macbeth†. It is believed that the play was written with King James in mind. â€Å"Mabeth† was written sometime between 1603 and 1606, years during which King James (6th of Scotland and 1st of England) was on the throne. Many of James’ interests were included in the play, for example kingship, loyalty and most importantly his fascination with supernatural (he even wrote a book called Demonology, on the subject). The idea of the supernatural and witchcraft in particular are very important during the play. The witches also known as the â€Å"Weird Sisters†, Act 1 Scene 3 Line 34, represent evil and temptation in the play. In Shakespeare’s day there was widespread belief in the existence of witchcraft and demonology. People feared that witches attempted to corrupt God’s natural order, and thus in 1604 its practice became punishable by death. However they were still uncertain on the power of witches. This uncertainty can be seen in the play. We never know whether the witches have any real power or whether they can only persuade and suggest things to others. The Gunpowder plot seems to have been added to the play. It was an action taken to remove the king, very similar to Macbeth’s actions. Again it gives the idea of God’s natural order being destroyed. They believed that the king ruled by Divine Right i.e. they were God’s chosen one. Therefore killing him, to obtain unrightful kingship would definitely shatter the natural order. The fact that they are evil is shown in their final couplet. It is, as mentioned above, the three witches who chorus the line â€Å"fair is foul and foul is fair†. It can be translated as â€Å"good is bad and bad is good†, a slightly difficult phrase to understand. An important thing to note is that â€Å"Fair is foul†¦Ã¢â‚¬  is a paradox. That is a statement, which appears to contradict itself but can contain a truth. It is this line that sets the tone for the rest of the play; the way things appear may not be the way they really are! Their line however can also be used to describe themselves and their predictions. When they tell Macbeth his future it all sounds good, â€Å"†¦All hail Macbeth, that shalt be King hereafter†. However it is these predictions that lead to his fatal actions and drastic downfall destruction. So really, these future visions aren’t good at all but bad. The witches never tell lies but because they speak in puzzling riddles, its possible that Macbeth hears what he wants to hear, by believing only the positive aspects. In Shakespeare’s â€Å"Macbeth†, the protagonist is lured to murder the King, Duncan, by witch’s predictions, his wife’s encouragement, and by his own ambition. He commits a trio of wicked murders in the course of the play. It is possible to forget that the character described as â€Å"†¦brave Macbeth†¦Ã¢â‚¬  is the one later described as a â€Å"tyrant†. Macbeth’s character is also one that is linked to the idea of â€Å"fair is foul and foul is fair†. Prior to his encounter with the witches (Act 1, Scene 3) Macbeth is a hero, a loyal warrior in service of the legitimate, King of Scotland, Duncan. He is described as a noble valiant and fearless warrior and â€Å"Bellona’s bridegroom†, husband of the goddess of the war, worthy to be God of War. It appears that he has many positive characteristics but soon enough we find he has a fatal weakness†¦ambition. He was easily influenced by, witches prophecies and his wife’s persuasion, to follow the ambitions that he secretly desired to chase, â€Å"Thus thou must do’ if thou have it†, in other words he must do it (kill King Duncan) if he wants the crown. He allowed his ambitions to suppress his good qualities and the end of the play describes him as â€Å"a tyrant†, â€Å"a dwarfish thief†, and â€Å"hellhound†. Macbeth is obviously one of the clearest and simplest examples of the theme â€Å"fair is foul†. By this I mean he is a character who fits the idea, things that look good may turn out to be evil. However I don’t think it is fair to call him completely evil. He did after all have a conscience, which played a major part throughout the play. It was his conscience that held him back from drastic actions, but not enough to stop him from murders that in the end he carried out. Lady Macbeth is also a good example of the theme â€Å"fair is foul†. In the world of Shakespeare tragedies she has come to represent feminine treachery. Her ambition, foulness and rejection of female values, mark her as a heartless villain more monster than woman! â€Å"Come to my woman breasts and take my milk for gall, you murdering ministers† . Unlike Macbeth, it is easily noticed that she has an evil hunger for power from the start. â€Å"†¦chastice with the valour of my tongue All that impedes thee from the golden crown†¦Ã¢â‚¬  just a section of her words from the first time we meet her (Act 1 Scene 5). However Shakespeare uses dramatic irony, in that the audience know she is evil but many characters fail to see this. Many are fooled by her deceptive acts. â€Å"Fair and noble hostess†, are the words Duncan used to describe Lady Macbeth, who turned out to be involved in his murder later that night. The audience get a taste of her hunger for power by her reaction to the letter from Mabeth, it is both powerful and dramatic. As soon as she has finished reading the letter (including details of the witches premonitions) she decides to make sure Macbeth will become King. She knows her husband is ambitious but also considers his lack of ruthlessness- â€Å"yet I do fear thy nature It is to full o’ th’ milk of human kindness†. She claims that ruthlessness o is â€Å"the illness† that Macbeth doesn’t have in him. She decides that to gain the throne Duncan must be killed. To her great delight, she hears that the King is coming that very night. She invites the spirits of evil to enter her body- † Come you spirits That tend on mortal thoughts! unsex me here, And fill me from the crown to the toe top-full Of direst cruelty†. Any thoughts of doubt that she has some good inside her are totally unquestionable, at this point. How can a woman want the very characteristics that make her a woman, i.e. love and care, to be taken away just so that she can complete a wicked murder? The language she uses from lines 32-47 (Act 1 Scene5), are very similar to those used in a spell or chant. She is calling spirits to take away and feelings she may have, and fill her with murderous thoughts, â€Å"Come u spirits†¦you murdering ministers†. The language used gives the effect of dark magic and incantations, symbolising Lady Macbeth as a witch. As said above the line â€Å"fair is foul† gives the impression of deceptive appearances and reality. Lady Macbeth, displays this idea very well, when she is fooling her guests. When King Duncan, arrives at the castle, he comments on how nice the atmosphere is, â€Å"the air Nimbly and sweetly recommends itself†. It was planned by Shakespeare to have an ironic effect, that King Duncan should say that, when taking into consideration Lady Macbeth’s words and plans from the previous scene. She is a great deceiver, falsely exchanging pleasant conversation, very successfully. It is also Lady Macbeth who advises her husband to put on a false appearance, â€Å"look like the innocent flower. But be the serpent under’t†. This was one of Shakespeare’s many metaphors. The flower resembles goodness and purity while the snake is a dark and evil creature. This also links in with the idea of reality vs. appearances. We are constantly reminded that things aren’t what they seem in the play. Shakespeare warns us not to be fooled by appearances, there are many examples of this during the play. One of the main examples is the floating dagger. Is it real or is it just a deceptive illusion luring Macbeth to do the unthinkable? There are other deceptive illusions during the course of the play, a main one being Banquo’s ghost. Macbeth believes the ghost, which hovers over Banqo’s empty chair, has gone to haunt him and accuse him of it’s murder. The witches say that the forest will comes to him, â€Å"Great Birnam wood to high Dunsinane hill Shall come against him†. How is this possible? In reality no part of nature in form of lands and forests ever moves! Macbeth is also told â€Å"none of woman born Shall harm Macbeth†. Macbeth doesn’t know that Macduff wasn’t born normally, and so believes he cannot be harmed. We must doubt how reliable these premonitions really are! While Banquo doubted what the witches said and preceded to question them, Macbeth had near complete faith in them. I think he believed them, because deep inside that’s what he wants, and the premonitions give him hope of achieving an impossible target. The theme â€Å"fair is foul† is a paradox, although it appears to contradict itself it does contains a truth. This can be seen in the first act when the Thane of Cawdor is sentenced to death. Looking at the execution it would appear to be a foul act. However when considering the reason of execution, being disloyal to your King, it can also be seen as fair. This is very similar to what happens to Macbeth. His head was carried around the crowds, proving he had been killed. Yes, a very foul act but not completely unfair. After all this was a man who had committed many unforgivable crimes, and caused disorder all over a settled country. I think that for a line so confusing at first it appears to be the roots of the play! It is associated with nearly all the themes of the play, and all the characters especially Macbeth and Lady Macbeth.

Friday, August 16, 2019

Air France

In an airline industry, companies had been suffered with low returns, bankruptcies and ever-fluctuating demand. Air France has been preventing the situation by developed strategies such as a progressive operating lease, short- or medium term lease of substantial part of fleets to reduce capacity and cost. Since 2006, the traffic of air travel has been growing rapidly, which created a competitive landscape in the airline industry and also the emergence of e-commerce as a direct to consumer sales.Air France took those opportunities by providing online services on direct website, but after a while aggregators and metasearchers who offer beyond services appeared, which make the direct website had difficulty to compete. Media Contact, hired by Air France, has been developing strategy to optimize performance on Search Engine Marketing campaign to increase net revenue gained through online channel and return on investment spending, as well as efficiency of driving visitors to site and conve rt them to consumers through the conversion funnel at the minimum cost.The Media Contact uses sponsored search of six search engines, global- and US-based, and advertises on metasearchers and aggregators as well. As shown in the publisher performance table below, from exhibit 6, Google US earns highest impressions, mostly from branded keywords, and volume of bookings, also at highest cost but the conversion rate is relatively low. On the other hand, MSN has lowest investment but it turned out that MSN give the outstanding conversion rate than any others.Another publisher such as Yahoo US and Overture US has higher conversion rate than others that has more funding. T The bubble chart below illustrates the performance of each publisher, based on the complete data set, according to their average cost per click on Y-axis and probability of bookings on X-axis. The size of each bubble represents funding spent on each publisher. The first quadrant represents high cost-per-click, publishers , which are Google US and Google Global. These publishers has high impressions but theClick-Through-Rate is relatively low, The Media Contact should arrange strategy that can lower cost such as modifying bid strategy, keyword selection, and match type. The funding for these publishers should also be lowered. In the upper-left quadrant shows publishers who have lowest conversion rate at highest cost, no publisher is in this category and should not be. Overture Global and US are in the third quadrant that demonstrates publishers with low probability of booking.Publishers in this quadrant must be converted to the forth quadrant by considering keyword selection, ease of completing transaction, and complication of website and applications, for example. The highest probability of producing a booking come from the forth quadrant where Yahoo US, MSN Global, and MSN US rely on. This quadrant not only gives Air France high probability of bookings but also at the lowest cost. The Media Contact should focus on this quadrant by increasing funding for these three publishers from budget deducted from the first quadrant.In order to gain visitors from aggregators, Air France should consider about creating two- or three-in-one service by offering hotels, car rental or promotional packages. This strategy could increase sales occurred in direct website and reduce cost of advertising on aggregators website. Air France could also earn revenue from advertising of hotels and car rental services. By optimizing sponsored search and implementing strategies, Cost-Per-Click will be reduced and number of bookings will be higher. The Media Contact can deliver higher net revenue and Return on Investment to Air France.

Thursday, August 15, 2019

Photography in Social Media Essay

In theory, social networks can be used to boost confidence and make a person feel closer to his or her peers in their social lives. Teenagers in this day and age no longer live in a world of handwritten notes passed back and forth in class. They are living social lives on a completely public forum. The youth of this generation have the access to take a picture of anything they wish and have the ability to post the picture to any social networking site for the world to see. With technology advancing, it is becoming easier and easier to document life through technology and can be done as simply as a flick of the wrist. Photography has had a significant impact on the social lives of today’s youth. To understand this impact on the youth, people have to look at the evolution of photography. The history of photography dates back to 1000 A.D., when a man by the name of Alhazen invented the pinhole camera (Bellis). Ever sine this marvelous invention, the art of photography has grown. When the ability of taking pictures was first introduced to the world, few people could afford it so in the beginning it wasn’t very popular. Today, it is seldom heard of that a household does not own one or more cameras. The way technology has advanced over the years, most cell phones today even have cameras built in them. As a result of the growing popularity the physical camera advanced to meet the demands of its new found audiences (Bellis). Social networking sites like Twitter and Facebook are guaranteed to have millions of visitors daily. With all of these visitors, advertisors have an excellent place to do what they do best; advertise. They do this by selecting a photo that is appealing to a particular audience and providing a brief description on how that photo relates to their product or services and how the reader could benefit from this. How the picture is displayed is crucial to the overall benefit of the advertisement so it is imperitive that a good photographer is used in order to make sure the photo is as attractive as possible. Advertising is the best way for businesses to reach out to the youth in order to make a profit and keep the economy flowing as smoothly as it can. Although advertising through social media is not the only way to do it, it is the most common and most effective (â€Å"The Social Media Advertising Ecosystem Explained†). Clearly picture advertisments are needed on social  networking sites to keep the sites funded while selling a product to keep the businesses funded. Photo editing is a crucial step in the creating of the final photograph. It is required that a photographer has basic knowledge of photo editing if one wants to be successful. The most important part of a photo shoot is the work it involves after the photos have been shot! Post processing photo editing has become the anthem for many professional photographers (â€Å"What Is Photo Editing?†). To achieve above work standards, the photo editing professionals have to use the correct software. There are many different kinds of software that have been introduced for professional editors. Photo editing gives people the ability of re-sizing and cropping their picture, changing the exposure and contrast of their picture, special effects and many more features depending on the editing software. Photo editing is a beautiful process that can remove unwanted blemishes and any unwanted objects from digital photos (â€Å"What Is Photo Editing?†). A photo editor is in charge of what th e final photograph will look like. If the editors are successful, the photo will appear to be un-edited, but will display a beautiful flawless image. Photo editing is an essential part of photography. Once the photos have been edited, it opens up many possibilitys on the web. There are multiple social networking sites that use photography and photo editing as their main purpose. Snapchat, Instgram, and Tumblr all include photography in social media. All of these social networking sites impact the social lives of today’s youth. The users of these sites are allowed to judge the other users photos by virtually â€Å"liking† them or writing their own opinions on the photo by leaving a comment on it. This can be subliminally considered a social ranking to teens who are looking for positive attention. This is one way that Social Media impacts the lives of today’s youth. A big impact on today’s youth is snapchat. Snapchat is a new way to share moments with friends. Snapchat is a photo messaging application developed by Stanford University students. In addition to photos, a short video can be sent. Snap an ugly selfie or a video, add a caption, and send it to a friend or maybe a few. They will receive it,  laugh, and then the snap disappears forever. The captions in the videos and pictures can only be as long as the screen is wide. If a user would like to fit more text on the screen, they would either tilt the device sideways so the text bar is longer, or write the words using the draw tool on snapchat. The color of the pen can be changed. Account users take a photo, send it to someone and ten-seconds later it has disappeared forever. No saving them, no forwarding them on. The app is designed to capture a moment and share it in an impermanent way, like speech. The image might be a little grainy, and users may not look their best, but that’s the point. It’s about the moment, a connection between friends, and not just a pretty picture although in the newest udpate filters were added so now editing is even allowed on Snapchat. On average, about 20 million snapchats are sent a day. Snapchat has a big impact on the social lives of today’s youth. There are multiple types of social networking sites that deal with photography and impact the social lives of today’s youth significantly such as, Instagram. Many teens and adults post images to a social networking site called Instagram. Instagram is an online photo-sharing, video-sharing and social networking service that enables its users to take pictures and videos, apply digital filters to them, and share them on a variety of social networking services, such as Facebook, Twitter, Tumblr and Flickr. Many teens and adults post pictures to Instagram using simple editing tool s such as filters to give their photos more of an â€Å"artsy† feel (â€Å"Picture to Pedophile†). â€Å"Instagrammers† post any photo they wish to display in the hopes of getting a multiple number of â€Å"likes† on that particular photo. It is almost like a social ranking in the teen social life. Sometimes photos are of the places they have been, or the things that they desire, or the food that they are consuming, and sometimes of themselves. Pictures on Instagram of the account creator are called â€Å"selfies†. The problem here is that the photos are very publicly available and are assigned to their user account (Picture to Pedophile). With teens living their social lives on a completely public forum, parents need to inform their children about privacy settings and internet safety. Instagram greatly impacts the social lives of today’s youth. Simply put, Tumblr is an image blogging site. With over 15 billion page views a month, Tumblr is a very addicting site to teens and youth in this day and age. Tumblr users post interesting photos, videos, and other  media to their followers, who can then share it with their followers as well. Tumblr has played a signiï ¬ cant role in shaping an individual’s identity and personality towards themselves and society via photo representation. The Tumblr environment has remarkably transformed the perspectives of adolescents’ own appearance and is one of the main contributors for the desire of teenagers to conform and stick to what is supposedly the norm of the status quo. Tumblr’s heavy emphasis on visual media, therefor, Tumblr is a photography based site that significantly impacts the social lives of today’s youth. Seeing as these personal photos are being publically broadcasted across the cyber world, many dangers come into play. â€Å"Catfishing† is a form of identity theft in which an online user is not who they claim to be. They steal pictures and try to represent the displayed person in order to gain something. This has become such a big issue recently that producers at MTV have made a TV show about noticing the signs of a person claiming to be someone they are not. As soon as a picture is posted online, it can be stolen and used by anyone who can view it. Once a picture is online, it is no longer private, even if the owner is unaware somebody else is using it. Online safety is a big issue when it comes to personal photographs (â€Å"Picture to Pediphile†). As the prevalence of online social networking grows so do psychologist’s concerns aboutInternet communications and its overall effect on adolescent social development. For example, while positive feedback on a photo would most likely cause a boost in self esteem, a negative type of feedback would contrarily do the opposite and cause a decrease in self esteem. Although a self esteem boost seems like a good thing, it can also have a negative effect on a teenager. â€Å"Too many compliments can all go straight to their ego and eventually it will be so big there will not be any room for their original personality.† A harsh case of criticism will also end up with negative effects as well. Cyber bullying is a major contributor to depression in young social networkers. The publicity and freedom of judgment on these uploaded photos can have major effect on how a young person feels towards themselves and how they act. This  is one of the most important ways that photography im pacts the social lives of the youth. While social networking does indeed have an effect on the youth of today, the photography that is involved with social networking plays an even bigger role in how the youth is effected. What would Facebook be without profile pictures and photo albums and the critics who judge them in the comment section? Would there even be Instagram or Snapchat? How would a teenager get the much needed self-esteem boost from a friendly compliment on a recently uploaded photo? Photography in social media and it’s effect on the youth is much larger than what most people realize. Works Cited Bellis, Mary. â€Å"History of Photography and the Camera.† About.com Inventors. About.com, 05 Mar. 2014. Web. 06 Apr. 2014. â€Å"The Social Media Advertising Ecosystem Explained.† Business Insider. N.p., 8 June 2013. Web. 6 Apr. 2014. . Munni, Rokaiya Y. â€Å"What Is Photo Editing?† Photo Editing and Photoshop Clipping Path Services What Is Photo Editing Comments. N.p., 1 Aug. 2012. Web. 06 Apr. 2014. . Birdsong, Toni. â€Å"Picture to Pedophile: The Danger of Instagram and Kik Messenger.† McAfee Picture to Pedophile The Danger of Instagram and Kik Messenger Comments. McAfee, 4 June 2013. Web. 06 Apr. 2014. .