Analyze the Capital Cycle (healthcare related) Assignment

Analyze the Capital Cycle (healthcare related) - Assignment Example There are two components of a capital structure. The first comprises of strategic planning and implementation, while the second comprises of the development of supporting infrastructure which include financial planning, capital structure and capital allocation. The importance of a financial plan to an organization is that it places the organization in financial equilibrium position, which defines its organizational capabilities. The financial infrastructure plays an important role in giving integrity and momentum to the capital cycle. Capital structure on its part looks at the questions relating to the financing of the organization, which is best described as a combination of debt and equity that seeks to finance the strategic plan. Capital allocation should be done in consideration with the best practices that relate to financial objectives and policies, review of the project and the approval of the capital expenditures of the organization. ... Poplin (2011) observes that capital capacity has significantly reduced the hospital capacity, and defined the amount of capital available to the organization for funding both the routine capital requirements and the strategic plan of moving forward. Feasibility and impact of improved operating performance shows that organizations geographically located in markets that do not expect to experience organic growth have difficulties in closing the gap between projected sources and the application of finances over that time horizon. Strategic position and viability of strategic plans cautions executives to look closely at the strategic plans in line with the current financial plan. Some strategies may have to be extended to a later date while others may require some urgency in implementation. According to Coss (2009), labour efficiency in a healthcare institution is an important factor in the capital cycle. However, it is difficult to access individual worker’s productivity of the o rganization. In case it has to be done, a desired understanding of what defines a desired output is put into consideration. Healthcare investments that are aimed at improving the efficiency are increasing being considered by organizations. The various processes that are put into more focus include the workflow analysis, workplace architecture, product design, and information technology. The major difference is vested on the persons involved in the purchase of equipment and the actual users of the equipment. Different sets of purchasing and marketing motivators affect the purchasing decisions of high ranking decision making officials in a different way than those who regularly put the equipment to

The Effects of Eating Fast Food Essay Example for Free

The Effects of Eating Fast Food Essay Americans have been choosing fast food as a replacement for classic homemade meals for many of years. It is fast and convenient, but the negative effects outweigh the good effects by a long shot. Eating fast food daily affects Americans’ health, diet, leaves a hole in their pocket, and even changes their everyday mood. The effects might not be seen right away, but after time they will start to add up. It has been proved that replacing a homemade meal with fast food has had a huge effect on Americans’ health. It does not take a scientist to figure out that fast food is not a good choice. Basically, fast food is high in calories, salt, sodium, and fat. This can cause weight gain and diseases such as diabetes, heart disease, stroke, and that is just naming a few. A survey of how often Americans ate fast food in the last 60 days states that 25% of Americans have eaten fast food everyday and it is only rising (Ludwig). If we do not act soon about this, the numbers can only get worse. Fast food has changed America as a whole but it affects their diet the most. Fast food contains double the amount of calories as home cooked meals do. A 2007 survey from Hara Marano’s journal, â€Å"The Far Reach Of Fast Food,† found that the average fast food lunch in New York totaled 827 calories. That is almost half of an average American’s daily calorie intake. With more and more fast food commercials advertising a new burger or a new sandwich, it makes it even more tempting to make a quick stop at a fast food restaurant. Students who have open campuses at schools or colleges over Schell 5 the lunch period are pretty much obligated to go for fast food. They are short on time and need something fast and cheap. It may seem like a plus at first. Fast and cheap food, why not? Students are so short on time they tend to forget about what they are putting in their mouth. Americans are spending $110 billion annually on fast food, as stated by Marcella and Greta’s article, â€Å"Avoid The Fast Food Trap. † Money spent on fast food could go towards payments for a higher education, mortgage, computers, or new automobiles. Which is a better choice? 5. 6% of Americans’ income goes to fast food (Durand ). For a person to realize how much of their money is going to fast food, save it instead and count it after a few months. It is amazing how much money is being spent on food. After filling up after a quick meal, the feeling is often happy or satisfied. That feeling will not last for long because it also causes depression. According to Kelly Brownell’s article, â€Å"In Your Face: How the Food Industry Drives Us to Eat,†it is a proven fact that fat, greasy food can negatively change a mood. It also stated that if an average American eats it at least three times a week he or she is 50% more likely to develop depression. This is a lose-lose situation because eating a lot of fast food is proven to cause depression, but Americans who are depressed tend to turn to food. Some can completely disagree on every negative effect that was stated above. They argue that it is cheap and affordable and it makes your children happy. They must have not thought about the prices of their hospital bills once they develop diabetes, heart disease, stroke, or become obese. They argue Schell 6 that it makes your children happy, so why not give them what they want. If they get what they want while growing up they will soon become used to it and will think of fast food as an everyday meal. Not to mention, restaurants that serve fast food provide Americans with job opportunities. That is one positive effect of the rising fast food restaurants being built. Therefore, the unemployed will be able to get an easy job causing the unemployment rate to go down. However, working around food only makes it more tempting to eat a quick burger or scarf down a few fries on break. Lastly, Americans should realize that the bad factors outweigh the good when it comes to eating fast food every single day. Also that it is not worth replacing the classic, tasty homemade meals. Saving more time by going through the drive thru sounds more important at the time but it is not worth it in the end. A homemade meal takes, at the most, 60 minutes of an American’s day to make a healthier, tastier meal. Fast food affects Americans’ long term health. It changes their diet and it soon becomes hard to control. It is proven that it causes depression and it starts to take a toll on your wallet.

Self Determination Theory in Injury Rehabilitation

Self Determination Theory in Injury Rehabilitation Self-Determination Theory as a proposed aid to Athletic Injury Rehabilitation Just as Honda Motor Company advertises widely that the technology it places in its Formula I racing program finds its way to each consumer automobile it sells, one can find the same justification for utilizing psychological interventions to increase the performance of athletes, especially after potentially career-ending or –derailing injuries. The success of such interventions, much as is efficacy of the technology in 200+mph race cars, is exceptionally clarified during moments of intense sport action. Similarly, by incorporating elements of Self-Determination Theory and motivational interviewing during the â€Å"pit time† of an athlete in rehab, their likelihood of emerging as strong as or perhaps even stronger than before the injury are increased. In fine scientific tradition, the basis of Self-Determination Theory (SDT) is found in the continual evolution of prior theories that were found lacking. For example, in one early model, Hull’s Drive Theory, motivation was posited to simply be a factor of unmet physiological needs. While this is true for some ‘drives’, for other needs such as emotional or even play, this theory was notably silent (Deci Ryan 2000, p. 228). Another example of an ‘unfinished’ theory would be Skinner’s operant conditioning, a very useful theory that nonetheless omits intrinsic motivations (Deci Ryan 2000, p. 233). Fundamental precepts of SDT indicate that people â€Å"have an innate organizational tendency toward growth, integration of the self, and the resolution of psychological inconsistency† (Markland, Ryan, Tobin Rollnick 2005, p.815). These three concepts are both the â€Å"what† and the â€Å"why† of motivation have been demonstrated to not only be valid theoretically but also in real-world field research where actual behaviors occur (Ryan Deci 2000, pp. 228 and 258). In first speculating about and then later in predicting and then influencing behavior, SDT argues that motivation must first be understood. According to SDT, behaviors lie on a continuum from externally motivated, in which others control behavior through reinforcements, to identification which is very â€Å"self-determined†. In between these extremes is behavior motivated by introspective regulations as would be the case when someone partially internalizes motivation, often because of self-esteem type issues that are unstable as sources of continual motivation (Markland, et al 2005, p. 816). To begin bridging motivation with actual performance, that is to bring together intent with actual outcome, it is well documented that those with a greater degree of internal motivation do better in â€Å"motivational persistence, quality of behavior and learning, and well-being outcomes in†¦ education, work, sports, exercise†¦.† (Markland, et al 2005, p. 817). Though it is not enough to say that these things just â€Å"happen†, there are methods designed to facilitate the internalization of goals. Such techniques as Motivation Interviewing, in fact, make a purposeful facilitation of this objective. In short, Motivational Interviewing is style of counseling that has been widely adopted for behavioral change. Beginning with the reasonable assumption that there is not a single behavior that did not first begin as a thought or motive emotion, the key to changing behavior is to change one’s motivation. It achieves this through the exploration and resolution of the client’s ambivalence in choosing one â€Å"desired† behavior over another â€Å"undesired† behavior (Markland, et al 2005, p. 813). By assisting the client to clarify the conflicts of change and the choices they make and rationalize, the therapist is able to facilitate the client to want to change, thus overcoming their own ambivalence. To better illustrate how these methods might work, consider the following case: John is a third year high school athlete in a top-third soccer program. He consistently plays at a high level and has been told that he has potential to possibly play at a top college program. The key to this seems to be to continue to evolve as a total player, attend a top-flight summer camp program and have a predictably excellent final year. Everything proceeds according to plan when, at the summer camp, he has a severe grade II hamstring pull. Though he immediately iced it, he was unable to move faster than a limping walk for two days. Surgical repair was ill advised due to the specific nature and location and aggressive therapy was prescribed. Clearly, John seems to be properly motivated for ‘his best efforts’ at recovery prior to the fall season only 3 months away. On the line is a college scholarship, the admiration of his peers and the otherwise ‘abandonment’ of his team. Seemingly, all the ingredients for motivational performance in the â€Å"sport of rehabilitation† are present yet, when one examines these, it is not apparent the extent to which he is internally motivated. Is he playing to save his parent’s money? Will his girlfriend reject him if he becomes a â€Å"spectator†? These are potentially powerful motivators yet SDT research clearly indicates an almost linear relationship between performance and the degree of internal motivation. To utilize the SDT and motivational interviewing precepts to John’s advantage, the first order of business is to become â€Å"client-centric† by giving John choices in his care. The greater extent that John can control the outcome in a medically acceptable way, the greater the extent that he will feel as though he is in charge and therefore motivation is more intrinsic and thus he is more likely to perform better during and consequently after rehab as well (Podlog Eklund 2005, p. 23; Markland et al 2005, p. 818). In addition, in direct support of SDT, the following motivational interview techniques are recommended: SDT Functional Area Competence Autonomy Relatedness Clear neutral information about goals and outcomes Avoid coercion Express empathy Develop appropriate goals â€Å"Roll with resistance† Explore concerns Positive feedback Explore Options Demonstrate understanding of the client’s position Self-efficacy is supported Client-centric decision making Avoid judgment and blame (Markland et al 2005, p. 821) As an additional adjunct to utilizing SDT theory and as indicated earlier, it is not a great stretch of the imagination to envision rehab as a form of sport in which you continually compete against one’s on â€Å"personal best†, the admonitions of your medical â€Å"coaches† and the coming next game or season, as applicable. By doing so, not only does this perspective further enable one to apply SDT to rehab as to other settings but is also allows the athlete to leverage the intrinsic competitiveness and drive to achieve greater gains in rehabilitation. An example in which we might apply a broader portion of sports psychology to a rehab setting would be to utilize mental rehearsal not just of a sporting moment but of rehab exercises. By focusing on the specific components of a rehab exercise, performance is likely to be increased just as visualizing on-the-field performance can enhance the performance of a healthy athlete (Wrisberg Fisher 2005, p. 58). In conclusion, by utilizing sport psychology and SDT and Motivational Interviewing techniques in particular, there is a great likelihood that John, our case study, performance could be significantly enhanced not only in rehab but in the following season as well. By clearing the mind of its barriers and ambivalence to performance, the body will be enabled to reach its utmost performance potentials. Works Consulted Deci, E. and R. Ryan. (2000). â€Å"The â€Å"What† and â€Å"Why† of Goal Pursuits: Human Needs and the Self-Determination of Behavior†. Psychological Inquiry, (11), 4, pp. 227-268. Markland, D., R. Ryan, V. Tobin, and S. Rollnick. (2005). â€Å"Motivational Interviewing and Self-Determination Theory†. Journal of Social and Clinical Psychology, (24), 6, pp. 811-831. Podlog, L. and R. Eklund. (2005). â€Å"Return to Sport After Serious Injury: A Retrospective Examination of Motivation and Psychological Outcomes†. Journal of Sport Rehabilitation, (14), pp. 20-34. Wrisberg, C. and L. Fisher. (2005). â€Å"Mental Rehearsal During Rehabilitation†. Athletic Therapy Today, (6),10, pp. 58-59.

Free Essays - Importance of the Houses in The Awakening :: Chopin Awakening Essays

Importance of the Houses in The Awakening In Kate Chopin's novel The Awakening, Edna's two different houses symbolize her life greatly. Her first house, the mansion of which she shared with her husband, symbolized her life before she started to awaken and realize the kind of life she was in. Her second house, the pigeon house of which she lived in alone, shows her life after she starts to awaken and realize what is going on with her life and that she was not happy before. These two houses show very strong meaning of a before and after of her awakening. As the novel starts out Edna is a housewife to her husband, Mr. Pontellier, and is not necessarily unhappy or depressed but knows something is missing. Her husband does not treat her well. "...looking at his wife as one looks at a valuable piece of personal property which has suffered some damage." She is nothing but a piece of property to him; he has no true feelings for her and wants her for the sole purpose of withholding his reputation. "He reproached his wife with her inattention, her habitual neglect of the children. If it was not a mother's place to look after children, whose on earth was it?" Mr. Pontellier constantly brings her down for his own satisfaction not caring at all how if affects Edna. Unfortunately Edna has no clue that she is being treated so poorly in the beginning of this story. With Mr. Pontellier being absent from home so often she finds plenty of time to spend with Robert. Through the whole summer she does not realize the feelings she is developing for Robert and only sees him as a friend. She enjoys spending all of her free time with him and gets along with him much better than her husband. It is not until she is back home and Robert leaves for Mexico that she starts to "awaken" and realize her true feelings not just for Robert but also for life in general. At first Edna only misses Robert greatly and wonders why he never writes her like he promised he would. She does get to read letters in which Robert has sent others instead of her. Free Essays - Importance of the Houses in The Awakening :: Chopin Awakening Essays Importance of the Houses in The Awakening In Kate Chopin's novel The Awakening, Edna's two different houses symbolize her life greatly. Her first house, the mansion of which she shared with her husband, symbolized her life before she started to awaken and realize the kind of life she was in. Her second house, the pigeon house of which she lived in alone, shows her life after she starts to awaken and realize what is going on with her life and that she was not happy before. These two houses show very strong meaning of a before and after of her awakening. As the novel starts out Edna is a housewife to her husband, Mr. Pontellier, and is not necessarily unhappy or depressed but knows something is missing. Her husband does not treat her well. "...looking at his wife as one looks at a valuable piece of personal property which has suffered some damage." She is nothing but a piece of property to him; he has no true feelings for her and wants her for the sole purpose of withholding his reputation. "He reproached his wife with her inattention, her habitual neglect of the children. If it was not a mother's place to look after children, whose on earth was it?" Mr. Pontellier constantly brings her down for his own satisfaction not caring at all how if affects Edna. Unfortunately Edna has no clue that she is being treated so poorly in the beginning of this story. With Mr. Pontellier being absent from home so often she finds plenty of time to spend with Robert. Through the whole summer she does not realize the feelings she is developing for Robert and only sees him as a friend. She enjoys spending all of her free time with him and gets along with him much better than her husband. It is not until she is back home and Robert leaves for Mexico that she starts to "awaken" and realize her true feelings not just for Robert but also for life in general. At first Edna only misses Robert greatly and wonders why he never writes her like he promised he would. She does get to read letters in which Robert has sent others instead of her.

Bizrate Case study- SWOT analysis Essay

1. Bizrate.com (1996) is the US Internet service involving a portfolio of shopping web sites as a price comparison service. It also collects consumers’ feedbacks and reviews of stores and products. Later on, the Red October company also created price comparison toolbar where people can search and compare the products’ prices no matter which website they are browsing at. Bizrate or Shopzilla uses the common model called Pay per click (PPC) and Cost Per Click (CPC) and the main revenue comes from sellers to merchants. Value delivers to online buyers is Trust and Being online judicatory thirdparty providing non-bias product and service information and reviews for purchasing the item. Value for the merchant and e-commerce website is a â€Å"creditability† and â€Å"image† and being a middle person to communicate between customers and merchants. Bizrate also acts as online â€Å"advertising tools† as well. Suggestion: Separate into 2 different market oriented firms – E-commerce: Sales Ads or top search position, develop e-mail marketing on existed customers’ database. Create variety of customized choices for its own search engines and research products. – Keep the research firm as it is 50% of total revenue and was renowned for reliability for buyers and merchants for years. SWOT Strength: 1. Bizrate was renowned for online reliable sources on its original market research business. It also establish before any others in the same kind of business/industry. 2. The company has a huge customer analysis and database, which cover all categories. 3. It includes real-time customer feedback at the point-of-purchase Weakness: 1. The company has to push forward its business in order to be competitive among other companies doing the same business. 2. Being the comparison search engine has nothing much to develop in terms of income besides selling PPC, click-through and customer analysis information for merchants. 3. They have not decided whether they will keep being the reliable research firm or go for e-commerce campaign (e-mail marketing, etc.) Opportunity: 1. In a globalized and technology based century, there are many opportunities for online investments in marketing. And people start to shop more online rather than going to local department store because it is convenient to buy online in terms of saving travellingc y costs and cheaper products (Some websites also provide Free Shipping Deals). 2. Nowadays, the customer insight and information is considered vital for any business to develop a marketing plan and improve their product innovation and services. Many business give more attention to CRM (Customer Relationship Management), which requires these useful information in order to develop long-term relationship with the customers. Threats: 1. Big e-commerce business like E-bay and Amazon started to have their own rating and comparison system. With bigger budget and newer technology, they might come up with their own strategy so customers don’t need to rely on a price comparison tools website anymore. Indirect threat* [ 2. Local shops might promote themselves with sale and promotion on being the place to give more proper information (Advice from professional sales or product’s technician) and seeing as a place to socialise among sellers and buyers, which might attract online buyers. The need of comparing the price will be less if they were distracted by local shops’ real deals or big sales where they can try and test the affordable and quality products themselves. ]

7 Agenda Items for Your Writing Groups First Meeting

7 Agenda Items for Your Writing Groups First Meeting 7 Agenda Items for Your Writing Group’s First Meeting 7 Agenda Items for Your Writing Group’s First Meeting By Mark Nichol This is the third post on our series about writing groups. You can read the first one here and the second one here. Now, you’ve done it. You’ve launched a writing group, or you’re about to. What now? It’s time to organize. Here’s what to do at the first meeting: 1. Break the Ice Give each member a few minutes to introduce themselves, or try the team-building game Two Truths and a Lie: Have members come prepared to present, with a straight face, three interesting things about them; everyone else votes on which two items are true and which is false (though it can be a variation on the truth or an aspiration). 2. Set a Schedule How often will the group meet? Every week is probably pushing it, so vote on whether sessions will be held every two weeks or monthly. Agree on meeting duration. (Two hours is a good block of time.) Ask members to commit to attending regularly and arriving punctually. 3. Establish Goals What do you and the other members want to get out of the group? Is everyone determined to get published, or is the experience just a way to solicit feedback in a supportive environment and work on writing skills? Make sure everyone has a common ambition. Consider creating a mission statement. 4. Determine Protocol Briefly discuss meeting structure: Does everyone read every time, or do members alternate every two or three meetings? Do members email work in progress in advance so that others can prepare critiques, or do they give cold readings? Will your group alternate between both strategies? Consider having members take turns preparing mini-tutorials based on their experiences or research, like describing the different archetypal characters or sharing a list of plot pitfalls. Or give each person a chance to share an advice tidbit from an accomplished author. 5. Take a Break Allow five or ten minutes halfway through the session for a snack and small talk, but don’t let it drag out. 6. Read Samples Give everyone a chance to read briefly from a work in progress. Have members start right off without a preface and then take a moment to talk about the story. Save critiques for subsequent sessions this is just a chance for everyone to get a taste of others’ writing styles. 7. Plan Ahead Agree on what to do next time: Have everyone email an excerpt to the group a week before the next session, prepare a short selection to read aloud, or plan to bring hard copies of a sample passage to hand out. (Materials for cold readings by writers or others should be no more than a couple of pages; excerpts sent in advance can be longer). Decide what the focus will be each time: crafting an opening scene, establishing character, etc. Focus on technical aspects for a while before delving into content. Coming up: How to run a writing group. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Writing Basics category, check our popular posts, or choose a related post below:36 Adjectives Describing LightHow to Play HQ Words: Cheats, Tips and Tricks40 Words Beginning with "Para-"

Free Essays on Lady Macbeth

Deceitful, Manipulative, Sinful: Lady Macbeth The book Macbeth by William Shakespeare is about a general in King Duncan’s army, Macbeth. He meets three witches, who foretell that he will be made Thane of Cawdor and eventually King of Scotland. He finds that the first prophecy comes true and becomes excited about the second one coming true. He waits but becomes impatient and with the push of his wife, he murders the king to come into power. In this play Shakespeare uses Lady Macbeth to show that ambitious, lying, manipulative people don’t finish first, to say the least. Lady Macbeth was a severely manipulative and deceitful character. It is shown throughout the play that, to further her own powers and position, she will deceive and change people. At the party of the new kings crowning, her husband, she lied about her husband’s infirmity so that he would not be considered to be ill suited to stay king. Her deceit might have even assisted MacDuff to cause her husbands murder. It is said in proverbs 6 that â€Å"A scoundrel and villain, who goes about with a corrupt mouth, who winks with his eye, signals with his feet and motions with his fingers, who plots evil with deceit in his heart he always stirs up dissension.† This explains that deceitful people stir up trouble. Lady Macbeth’s deceit extends even to the murder of the king. Her ambition clouded the soon to be Kings mind, because of her ambition, into thinking that the only way that he would become king to slay the king himself. It is clear said in the bible in Galatians 5 t hat â€Å"The acts of the sinful nature are obvious: sexual immorality...selfish ambition†¦Ã¢â‚¬  Because of her selfish ambition due to sin she killed three people. Lady Macbeth with her deceitful, manipulative, sinful nature, because of selfish ambitions, caused the murder of three people. She manipulated and lied to her husband and caused his death and him to murder. Also, in the end, in my opinio... Free Essays on Lady Macbeth Free Essays on Lady Macbeth Deceitful, Manipulative, Sinful: Lady Macbeth The book Macbeth by William Shakespeare is about a general in King Duncan’s army, Macbeth. He meets three witches, who foretell that he will be made Thane of Cawdor and eventually King of Scotland. He finds that the first prophecy comes true and becomes excited about the second one coming true. He waits but becomes impatient and with the push of his wife, he murders the king to come into power. In this play Shakespeare uses Lady Macbeth to show that ambitious, lying, manipulative people don’t finish first, to say the least. Lady Macbeth was a severely manipulative and deceitful character. It is shown throughout the play that, to further her own powers and position, she will deceive and change people. At the party of the new kings crowning, her husband, she lied about her husband’s infirmity so that he would not be considered to be ill suited to stay king. Her deceit might have even assisted MacDuff to cause her husbands murder. It is said in proverbs 6 that â€Å"A scoundrel and villain, who goes about with a corrupt mouth, who winks with his eye, signals with his feet and motions with his fingers, who plots evil with deceit in his heart he always stirs up dissension.† This explains that deceitful people stir up trouble. Lady Macbeth’s deceit extends even to the murder of the king. Her ambition clouded the soon to be Kings mind, because of her ambition, into thinking that the only way that he would become king to slay the king himself. It is clear said in the bible in Galatians 5 t hat â€Å"The acts of the sinful nature are obvious: sexual immorality...selfish ambition†¦Ã¢â‚¬  Because of her selfish ambition due to sin she killed three people. Lady Macbeth with her deceitful, manipulative, sinful nature, because of selfish ambitions, caused the murder of three people. She manipulated and lied to her husband and caused his death and him to murder. Also, in the end, in my opinio... Free Essays on Lady MacBeth Lady Macbeth Lady Macbeth is quite possibly one of the most intriguing characters in Shakespeare’s play Macbeth. The wife of the protagonist, Lady Macbeth is a complex character who undergoes a major transition throughout the course of the play. Readers and audiences alike can clearly see her go from one end of the spectrum to the other; she begins as a take-control, no-regrets-type woman, but slowly changes into a mass of guilt and confusion by the end of the play. When Lady Macbeth first hears of the Witches’ prophecy for her husband, she states that he is too cowardly to do what needs to be done, so she plans the first murder herself. After reading his letter, she begins by telling herself that he lacks the innate qualities to carry out such deeds in the following passage: Glamis thou art, and Cawdor, and shalt be What though art promised. Yet do I fear thy nature; It is too full o’ th’ milk of human kindness To catch the nearest way. Thou wouldst be great, Art not without ambition, but without The illness should attend it. (1. 5. 15) Soon after she is heard asking the spirits, â€Å"Unsex me here, And fill me from the crown to the toe top-full Of direst cruelty (1. 5. 48).† In this line we understand that Lady Macbeth is asking for the traditionally male qualities of ruthlessness, lack of fear, and the means by which hideous crimes may be committed. These passages clearly convey a sense of determination, in which Lady Macbeth shows her strength and views regarding the situation at hand. When Macbeth expresses concern and doubt about killing Duncan, Lady Macbeth tears into his words as if his opinion were worthless. Macbeth acknowledges that Duncan is a good man, and had helped him many times, so it would be terribly wrong to kill such a man. Lady Macbeth both denounces his manhood and uses disturbing imagery to convey her thoughts. I have given suck, and I know How tender ‘tis to l... Free Essays on Lady Macbeth â€Å"Lady Macbeth is a powerful and dramatic character, but her death at the end of the play is no surprise to the audience.† Discuss this statement with close reference to the text. â€Å"Macbeth† is one of the most famous tragedies written in the Elizabethan times by William Shakespeare for King James 1. Set in Scotland, it details the story of man, so desperate for the status of king, that he will do anything to achieve it. As an established ‘good and hardy soldier’, and quite content within that role, Macbeth is surprised to find some witches who predict his reign as king. ‘All hail Macbeth! who shalt be king hereafter.’ (Act 1 scene 3) On informing his wife, Lady Macbeth, he soon embarks on a killing spree that doesn’t end until both partners’ demise. However, Macbeth could not have committed the first few crimes without the help and insistence of his wife. She acts as the fate the witches spoke of to make him king and yet i ronically is mainly responsible for aggravating Macbeth’s struggle between morality and ambition. She has a hugely diverse character, and this helps plant the seed of Macbeth’s, and her own, eventual downfall. Lady Macbeth receives a letter from Macbeth at the beginning of the play, telling her of his experiences with the ‘weird sisters’. ‘They met me in the day of success: and I have learned by the perfect’st report, they have more in them than mortal knowledge.’ (Act1 scene 5) After she has read the letter, she is determined to make the witches’ prophesy come true. She imagines that she has the capability to be a remorseless and determined villain. However in reality this is just an act, and in fact her true self possesses no such traits. This is obvious when she makes a huge effort to get herself into a murderous state of mind, crying out, ‘Come you spirits That tend on mortal thoughts, unsex me here, And fill me from th e crown to the toe top-full Of direst cruelty!’ Lady Macbet...

Poor and The Justice system essays

Poor and The Justice system essays In 1963, the Supreme Court ruled in Gideon v. Wainwright that every criminal defendant has a right to have an attorney. The poor are appointed an attorney normally known as a public defender to defend them. The poor are given substandard representation in courts due to lack of funds and a broken criminal justice system. The criminal justice system has made strides forward. The Sixth Amendment right to counsel was generally understood as guaranteeing criminal defendants the right to hire their own counsel if they could afford to do so. The Supreme Court has since ruled, however, that in both federal cases (Johnson vs. Zerbst 1938) and state cases (Gideon vs. Wainwright, 1963), the government must provide counsel to represent criminal defendants who cannot afford to hire counsel on their own, and that the right to counsel is guaranteed regardless of how short the defendants term of imprisonment may be if convicted (Argersinger vs. Hamlin, 1972). Warren Burger, The Washington Times, December 22, 1991. The Supreme Court acknowledges that the constitutionally required counsel must provide effective assistance, court decisions have provided only halfhearted enforcement of the requirement of effectiveness. The counsel is presumed to be effective once a member of the bar. The court has held that neither gross inexperience nor unfamiliarity with criminal practice is enough to support a finding of ineffectiveness. The courts refuse to mandate even the most elementary steps in effective case preparation, such as interviewing the client or witnesses. Instead, the courts judge ineffectiveness under the totality of the circumstances in each case. In one case, Judge Henry Friendly, writing for the U.S. Court of Appeals for the Second Circuit, held that a lawyer was not ineffective even though he had slept through a portion of a witnesss cross-examination. Judge Friendly simply speculated that the witnesss te...

Debating Healthy Hunger - Free Kids Act Essay Example | Topics and Well Written Essays - 1500 words

Debating Healthy Hunger - Free Kids Act - Essay Example Taxpayers finance roughly half of the total medical costs annually through Medicaid and Medicare (Hinman, 2011, 16). In view of this growing problem of childhood obesity, the Obama administration recently signed the Healthy Hunger-Free Kids Act of 2010 to intensify its fight against childhood obesity. However, the ratification of the 2010 Healthy Hunger-Free Kids Act generated varied responses all over the United States. In the view of some, the additional 6-cents for each meal given are valued, but others are dissatisfied with the extra 6-cents which is argued to be insufficient. This paper presents a comprehensive a discussion of the arguments for and against the Healthy Hunger-Free Kids Act of 2010. Ultimately, the author discusses its position in the debate. Overview The Obama administration recently released a new cluster of federal policies that would regulate the quantity of calories permitted state-sponsored school meals, prohibiting majority of trans fats at the same time as boosting the quantities of vegetables, fruits, and whole grains. The projects, proposed by the Agriculture Department, embody the initial large-scale overhauling of school lunch rules in the 21st century (The Washington Times, 2011a, A03). The guidelines would be valid to all partly and fully funded meals and may have an impact on a vast number of children. Supporters claim revamping the price in the country’s school lunches is fundamental in mitigating childhood obesity since large numbers of children take at least half of their everyday calories at school (Hinman, 2011, 16). However, a number of conservative detractors, headed by Sarah Palin, have denounced federal attempts to oblige nutritional intake and control school vending machines and bake sales as unwarranted government intrusion. A number of local school administrators and personnel have questioned the cost of putting into effect the new guidelines, with a large number of the suggested menu selections more costly to acquire and prepare. The U.S. is confronting an obesity outbreak, and the predicament of poor diets puts the future of the children and the nation at risk, according to Agriculture Secretary Tom Vilsack, emphasizing that the country confronts an enormous cost from poor diets in chronic health crises (The Washington Times, 2011a, A03). The rules are a reaction to the 2010 Healthy Hunger-Free Kids Act. The $4.5 billion policy enlarges the population of students entitled to school lunch initiatives and raises the federal financial backing by 6 cents a meal (The Washington Times, 2011a, A03). Aside from mandating calorie restrictions, the recommended policies demand cutting down sodium by at least half over a decade (Hinman, 2011, 17), increasing quantities of whole grains and forbidding bad fats. The Argument for the Healthy Hunger-Free Free Kids Act Many individuals and organizations within the food industry supported the implementation of the Act with eagerness like the Internatio nal Dairy Foods Association, the United Fresh Produce Association, American Bakers’ Association, and Grocery Manufacturers Association (Julian, 2010). As argued by Center for Science in the Public Interest’s director of nutrition policy, Margo Wootan, criticizing the legislation by the cost only is very crude since there are other resource-saving

Anhuser-busch buys rolling rock brands Research Paper

Anhuser-busch buys rolling rock brands - Research Paper Example However, although the company’s net profit sales have increased, the volume of beer has lowered and the Rolling Rock brand is among the least performing in the beer market. This weak performance triggered AB InBev to consider the sale of Rolling Rock. Reports only give hints that the most likely acquirer would be North American Breweries Inc. (NAB), owned by KPS Capital Partners, a private equity firm headquartered in New York. In March 2009, Labatt USA, the private U.S. importer of Labatt beer, was bought by KPS from AB InBev (Brooks). Besides KPS, another potential acquirer is C2 Imports, a California beer importer of specialty beers around the world. The company had earlier entertained bids to purchase Rolling Rock with the help of Lazard investment bank, but was displeased with the offers. Rolling Rock among many assets AB InBev needs to â€Å"divest in order to repay debt† incurred from the $52 billion merger (â€Å"Anheuser mulls†). Estimated asking price for Rolling Rock, although not specifically stated by AB InBev, may probably be along the lines of $70-$75 million. This is due to the fact that the value of the product has gone down over the years since its sale to Anheuser-Busch, then later when company merged with InBev. The asking price is also likely to go up, depending on the amount the highest bidder is willing to pay for. Sales for Rolling Rock recently declined to 13% from 2007 to 7.4 million cases in 2008. The Wall Street Journal reported that in 2004 Rolling Rock sold around 11 million cases (Cohen). States in America sell the brand for different prices. The current estimated price range per case of Rolling Rock lager beer is $16-$22 (which is already rounded off, including all innovations under the brand) (â€Å"Price List†). Since the product’s decline, pertinent information about it is limited, incomplete and outdated. However, if on the average, the price sold per case is $19 then multiplied by

A critical review of Kosovo Is Not Serbia Assignment

A critical review of Kosovo Is Not Serbia - Assignment Example However, the author fails to explain why Kosovo people are not allowed in America. Additionally he presents a picture of Americans discriminating Kosovo people. What he fails to address is what kind of life do the American live in Kosovo. In his discussion of soap operas that are managed by women, the author fails to explain the role of men in the same films. Furthermore, the article seems to criticize the films more and provide their transformations without giving the positive aspects of the soap opera. In discussing the situation in Serbia, the author provides the current status of Serbia. The article demonstrates that The Serbian language is no longer widely spoken. The county has been taken up by English men. The article notes that with almost every Serb ethnically cleansed, there's nobody left to speak it. The author further notes that Serbia lies in ruins. There are just empty Orthodox churches turned into tourist attractions while the town abounds with pizza and burger joints with English-language menus. Serbia too faces her challenges including traffic jam. However, the author seems to be biased in the discussion of the two countries. The article speaks much better of Kosovo than Serbia. For instance, the author blames Serbia for Kosovo’s problems. The author speaks of â€Å"the war crimes committed by Serbian military forces against the Albanian population, which led to the bombings by NATO in 1999† (Tesanovic Pg. 1, 2014). He did give any instance when Kosovo did something negative or inhumane.

Simple report Term Paper Example | Topics and Well Written Essays - 500 words

Simple report - Term Paper Example The text book was not easy to understand. I had to consult a number of sources in order to comprehend the concepts presented in the text book. Online sources like webibliography were particularly useful in clearing my ambiguities and misconceptions regarding writing. The Writing Center provides an individual with the opportunity to attend a conference online in which he/she can have one-to-one conversation with a writing expert on a piece of expository writing. I find report writing a very time consuming activity. A lot of time goes into deciding the subject of writing and brainstorming so as to acquire a whole range of ideas before the writing can actually be commenced. I find this exercise very lethargic. The process of writing was particularly difficult for me because English is not my mother tongue. It gets very hard to organize wild thoughts into a coherent argument when it is to be done in a second language. Therefore, in an attempt to improve the quality of my work, I would ask my friends to have a look at it and point out the mistakes before I forwarded the final version to the mentor for grading. In addition to that, I used to communicate with my friends in no other language but English all the time with a view to achieving fluency in speaking English and becoming confident with its use in speech and in writing. Now, that I have been through this class, I notice a lot of improvement in my writing skills. Although my current self-grading i.e. 4 and 5 out of 10 is remarkably low, yet it is much better than the scores of 1 and 2 which used to reflect my competence in writing before I took this course. I am positive that a little practice every day would drastically improve these scores. I have organized the improvements I now notice in my writing ability after this course below: I maintain the lines of communication with my colleagues so as to establish the goals of

French Revolution Essay Example | Topics and Well Written Essays - 5000 words

French Revolution - Essay Example The new order, or at least the aim of the new order, was the establishment of a peoples' republic where private property is owned by the feudal lord is berated, religion does not play any role in politics or in the lives of the people and a general will is represented by a group of bourgeois leftists. Although when the revolution ended, France was ruled by an emperor, Napoleon Bonaparte. If we look at 1789 France and try to determine the causes of the French Revolution, one fails to identify any decadence of its system. For instance, it was the largest, wealthiest and most powerful state in Western Europe. Its intellectuals led the Renaissance and then the Enlightenment era. French bourgeoisie was prosperous and well-established. Peasants owned and cultivated 40 percent of the land. What reason was there for a revolution Norman Gash (1989) quoting Napoleon's statement argues that the reason for French Revolution was nothing but vanity and that liberty was just a pretext. "One can see the argument. The aristocracy, only 2 per cent of the population, enjoyed a privileged position which their actual services to the state hardly seemed to justify. What the urban and professional middle classes clearly wanted was greater social recognition, easier access to rank and power and wider careers for their talents. Ambition and envy are impelling motives. (Gash, 1989) Lefebvre (1939) on the other hand asserts that the reason why French Revolution took place was the rise of the bourgeoisie presented by the Enlightenment philosophes as a better alternative to absolute monarchy. The philosophes of Europe appeared to have turned against the age of empires and monarchical rules supported largely by the clergy and the aristocracy. In bourgeoisie, the intellectual community invested lot of hopes perhaps for the reason that they opposed the aristocracy and offered an economy that was more egalitarian and involved for the first time in Europe's history the people. This paper will make an attempt to examine the question whether Rousseau's Concept of the "Social Contract" had a foremost influence on the intellectual development of the French Revolution and inspired its leaders. The paper will describe the salient concepts of Rousseau's Social Contract theory and enlist the events that took place during the ten years of the French Revolution (1789-1799). An attempt will be made to answer the question by studying the development of the Revolution and comparing that with Rousseau's social contract theory. It is important to note that the French Revolution was not influenced by Rousseau alone but it would not as well be completely out of place to assert that he wrote down the manual and the revolutionaries built the revolution by following his step-by-step instructions. In fact, Rousseau was one of the philosophes of Enlightenment which basically pushed the idea of liberalism based on virtue, reason, toleration and so on. Other philosophes

Trust & equity law Essay Example | Topics and Well Written Essays - 1500 words

Trust & equity law - Essay Example According to the court in this case â€Å"Charity in its legal sense comprises four principal divisions: trusts for the relief of poverty, trust for the advancement of education, trusts for the advancement of religion, and trusts for other purposes beneficial to the community, not falling under any of the preceding heads."4 Later on, these four principal divisions mentioned in the case together with some other provisions were incorporated in the Charities Act of 1992 and 1993. However, the definition given under the law was not clear enough so as to clearly elucidate on the issue of which organizations should be considered as charities. The case of McGovern v Attorney General (1982)5 illustrated the difficulties of obtaining charitable status. Note that in this case, the Amnesty International seek establish a charitable trust which is geared towards securing the release of prisoners, abolish the practices of torture and other dehumanizing acts as well as to do some research in the a reas of human rights protection and maintenance.6 Unfortunately, in this case, the charitable trust was not recognized by law as valid not because the goal was not a noble one but rather because the goals set by Amnesty International was not entirely charitable as it also includes some political motives such as the changing of policies in some countries which are in violation of human rights. On the other hand, in the earlier decision on the case of Re South Place Ethical Society (1980)7, the Court considered the charitable trust as valid not on the ground that the South Place Ethical Society â€Å"seeks the advancement of religion†8 but because it can be classified as an educational institution. This decision gives us an idea on how one could go around the provisions of the Charities Act 1993 and take advantage of the benefits accorded to charities. The enactment of the Charities Act 2006 heralded

Simple report Term Paper Example | Topics and Well Written Essays - 500 words

Simple report - Term Paper Example The text book was not easy to understand. I had to consult a number of sources in order to comprehend the concepts presented in the text book. Online sources like webibliography were particularly useful in clearing my ambiguities and misconceptions regarding writing. The Writing Center provides an individual with the opportunity to attend a conference online in which he/she can have one-to-one conversation with a writing expert on a piece of expository writing. I find report writing a very time consuming activity. A lot of time goes into deciding the subject of writing and brainstorming so as to acquire a whole range of ideas before the writing can actually be commenced. I find this exercise very lethargic. The process of writing was particularly difficult for me because English is not my mother tongue. It gets very hard to organize wild thoughts into a coherent argument when it is to be done in a second language. Therefore, in an attempt to improve the quality of my work, I would ask my friends to have a look at it and point out the mistakes before I forwarded the final version to the mentor for grading. In addition to that, I used to communicate with my friends in no other language but English all the time with a view to achieving fluency in speaking English and becoming confident with its use in speech and in writing. Now, that I have been through this class, I notice a lot of improvement in my writing skills. Although my current self-grading i.e. 4 and 5 out of 10 is remarkably low, yet it is much better than the scores of 1 and 2 which used to reflect my competence in writing before I took this course. I am positive that a little practice every day would drastically improve these scores. I have organized the improvements I now notice in my writing ability after this course below: I maintain the lines of communication with my colleagues so as to establish the goals of

Trust & equity law Essay Example | Topics and Well Written Essays - 1500 words

Trust & equity law - Essay Example According to the court in this case â€Å"Charity in its legal sense comprises four principal divisions: trusts for the relief of poverty, trust for the advancement of education, trusts for the advancement of religion, and trusts for other purposes beneficial to the community, not falling under any of the preceding heads."4 Later on, these four principal divisions mentioned in the case together with some other provisions were incorporated in the Charities Act of 1992 and 1993. However, the definition given under the law was not clear enough so as to clearly elucidate on the issue of which organizations should be considered as charities. The case of McGovern v Attorney General (1982)5 illustrated the difficulties of obtaining charitable status. Note that in this case, the Amnesty International seek establish a charitable trust which is geared towards securing the release of prisoners, abolish the practices of torture and other dehumanizing acts as well as to do some research in the a reas of human rights protection and maintenance.6 Unfortunately, in this case, the charitable trust was not recognized by law as valid not because the goal was not a noble one but rather because the goals set by Amnesty International was not entirely charitable as it also includes some political motives such as the changing of policies in some countries which are in violation of human rights. On the other hand, in the earlier decision on the case of Re South Place Ethical Society (1980)7, the Court considered the charitable trust as valid not on the ground that the South Place Ethical Society â€Å"seeks the advancement of religion†8 but because it can be classified as an educational institution. This decision gives us an idea on how one could go around the provisions of the Charities Act 1993 and take advantage of the benefits accorded to charities. The enactment of the Charities Act 2006 heralded

Positive and Negative Associations Essay Example for Free

Positive and Negative Associations Essay Cognitive social psychology describes the â€Å"self† as a dynamic, flexible, and complex set of self-conceptions, emotions, images and memories that are stored in the long-term memory. Some of the self-related material in working memory is associated with the transient conditions of the present time frame. These self-conceptions serve the important function of guiding behavior, affection, and perception. Core self-conceptions are enduring and stable self-conceptions tend to endure over time, and are activated across situations which mean they influence a person in giving meaning to circumstances and choice on how to behave. The perspective about the self in the memory has been referred to as the self-structure where it is proposed that the self-related memory representations are not neutral, but rather carry with them an emotional quality or evaluation tone known as valence (Zephyr 91). Because self-evaluation is based on the prevailing norms and expectations of the cultural milieu, the meaning of the valence component of the core-descriptions is likely to show cultural specificity in which the positive and negative associations are mutually based. Positive and negative associations Cultures have been described in terms of interpersonal values they socialize in their members. Culture is the patterns of social institutions, relationships, and expectations that guide the development of culturally competent individuals. The social values and practices are the major basics in the cultural construction of the positive and negative social associations in a society’s culture. The Haitian culture has been overtly portrayed on racial terms by many white writers something that African American writers have been deconstructing to dispel these negative associations. On the positive associations, anybody who is Haitian upholds highly about his/her self-conceptions will regard everything with self-esteem and more so respect his/her culture; trying to paint a positive image of it. Zephyr (118) points out that Haitians are to some extent positive about their culture and that is the reason why they would like very much to change the negative perceptions the world has. Their music has transcended class boundaries expressing the greatness of the people’s culture and their nation at large. People who talk well of themselves usually have that attitude that keeps their cultural boundaries open to constructive criticism for the better. Superstitions which have for a long time dwarfed development and people’s association are being negated for a society that embraces change. Haitians have changed the African American negativism by whites which has brought new light on the racial issues as a people with equal dignity and who are supposed to be respected. Haiti had remained in the dark and students and other groups have drummed up support in peeling away the darkness and letting people learn more about the place and its people. The United States initially viewed Haiti as a threat to its existence but now that has changed with the view of Haiti as a nation that contributes to its well-being. The historical slave revolution of Haiti is very much part of its proud history. Haiti is considered as a beacon of hope for its model of self-emancipation. This much inspired Negroes in slave plantation to rise and strive for their liberties which were held at ransom by the slave masters. It also strikes positively that Haitians fought bravely against French troops which points to the strong urge among the people to resist oppression from the white masters. Their culture has been without intrusion for many years which has accounted for the people’s strong will of independence leading to self-conceptions that glorifies their lives. The positive self-descriptions of the Haitian people therefore fits within their cultural frame because of the image as a free people from the chains of colonization which are to blame in many African countries for denigrating indigenous cultures, leading to many Africans neglecting their butchered cultural values (Zephyr 89). The critique of the cultural practices of Haitians has provided culturally relevant psychiatric practice very important in the cultural mindset of the Haitians. However, the Haitian culture has not been without negative self-descriptions that are to account for the stereotypes which have influenced the society in a great way. Gender issues, like in every other patriarchal society in the world rears the ugly muzzle to the world view. Also, the Voodoo culture has had negative effects on the socio-economic and political advancement of Haitians. Zephyr (108) reminds us that the belief in cultural practices that hinder development due to inhibiting beliefs that changes will be a bad omen to the society are to blame for the situation of Haitians. The negative stereotypes are of bad influence on the self-conceptions and description which are normally based on the cultural milieu of the people. The voodoo belief has bad influence on the economic bearing in that some practices deny people the opportunity to enterprise in what can economically uplift their living standards. With this culture bearing impact on the mindset of people, ignorance and backwardness set in which make the associations with other people very difficult as these have moved from the perspective of stereotype to beliefs that oppress the people. Like any other society, oppression of women is evident on gender lines, with boy-girl privileges at stake, where education for the male child is done at the expense of the girl who might be a better achiever than the boy. But the Haiti society is changing to adapt to changes that have affected all societies in the world. Neglecting the oppressive beliefs has been a step towards building that global society that embraces change negating the ignorance of many indigenous societies of the past. With these changes, the perspective or the view of the world on Haiti has still remained negative with efforts made by the Haitian society not recognized (Zephyr 122). These degenerative views on Haiti need to change and the world to view the big picture of a changing society for there is no society without blemish. In conclusion, the positive and the negative associations in any society are embedded in the cultural frame of that society, and there is no way one can define such a society without meeting such associations. Whether positive or negative associations, they can be understood on the cognitive social psychology in terms of the self-conceptions defined by the larger cultural milieu. Societies due to globalization influence are changing and so should be our perceptions on particular societies like the Haitians. Works Cited Zephyr, Flore. The Haitian Americans. Westport, Conn: Greenwood Press, 2004.

Why Are Ethics So Important In The Field Of Accounting Accounting Essay

Why Are Ethics So Important In The Field Of Accounting Accounting Essay Based on what you know about accounting, what role do you see it playing in business operations? How dependent do you think a business is on its accounting department? Why? I think that accounting plays a very large role in business operations because it is needed to show the financial status of that business. It is also necessary to know what the status is in order to be able to make important decisions involving expenses and money transactions. I think that a business is extremely dependant on its accounting department for these reasons. The accounting department could almost be considered the back bone of a business in terms of the companys financial success. Without reliable financial reporting a business could incur losses, possibly get audited and possibly even cause a business to go bankrupt. WEEK 1 DQ 2 Why are ethics so important in the field of accounting? Accounting ethics are important because a business relies on the reported financial status to make its business decisions. A business must have accurate reports and know that the business has sufficient funds to continue to operate and be able to pay rent and other bills, pay employees, and to continue producing products and/or offering services. Accountants have acces to inside information and assets that could be detrimental to a business should it enter into the wrong hands. A business needs to be able to rely on competent and ethical professionals with confidence that the finances are being accurately handled and reported. WEEK 3 DQ 1 When reviewing a financial report, why should information be reliable, relevant, consistent, and comparable? In other words, why are these accounting characteristics important? What kinds of problems could be created if a financial report is not reliable, relevant, consistent, or comparable? Information in a financial report needs to be reliable, relevant, consistent, and comparable because many people rely heavily on this information in order to make important business decisions. The report is useless to stockholders, managers, employees, and creditors if the information is not accurate and able to give them the information that they need to make certain business, lending, buying and/or selling decisions. The information must be relevant in order to make a difference in the decisions people make regarding the company and its future. The information should be verifiable so that users know it can be relied on. It needs to be comparable so that different companies can compare performance. The reports should be consistent so that a company can easily refer back to the information if needed in the future. If the information is not reliable, users could make wrong decisions based on inaccurate information and could potentially lose a lot of money doing so. If the report is not relevant, users will not have the information needed to make important business decisions. If the report is not consistent, a company may have a hard time tracking financial results to compare with other years. WEEK 3 DQ 2 How does information from financial reports influence business decisions? Why is it important for business managers to understand the information found on financial reports? Information from financial reports can influence business decisions by offering its user a prediction of what the business future may look like based on how the company has done in the past. If these reports show that the company has done well over the last two periods, then decisions can be made based on the projections that the company may continue to do well in the next period. For example, and investor may see this information and decide to put money into the company because he/she believes that the company will continue to make profits as it has been doing recently. A creditor may decide to lend money to expand the company because it see in the reports that the company has been doing well and should be able to repay the debt. Managers need to be able to understand the information on financial reports because they need to   make important business decisions for the future the company based on the companys expenditures, production, and profits or losses. WEEK 5 DQ 1 How would you describe the difference between financial and managerial accounting? What are the distinguishing features of managerial accounting? The main difference between financial and managerial accounting is that managerial accounting is for internal users such as officers and managers. Financial accounting, on the other hand, is for the needs of external users such as stockholders, creditors, and regulators. Though each field of accounting deals with the economic events of a business, managerial accounting is done with the purpose for making specific decisions in regards to the company. The distinguishing features of managerial accounting are that internal reports are produced as often as needed, they are very detailed, and there are no independent audits done on these reports. WEEK 5 DQ 2 Select a management function (planning, directing and motivating, or controlling) and explain how that function relates to business as a whole. Next, select a different function listed by a classmate. Discuss with your classmate how the functions you each selected complement each other.   Directing and motivating is a management function that is important in any business. It is essential to any company to make sure that all business operations are running smoothly. This involves implementing planned objectives and providing necessary incentives for employees as well as selecting executives, appointing managers and supervisors, and hiring and training employees. I worked at Circuit City for four years and I can share now from experience just how important motivating employees is and how badly a company can suffer without proper motivation and incentives. This is something that this company really lacked on (at least the one I worked at did) and now it has gone out of business. I am sure that there were many other reasons involved for why it went out of business, but I never felt in my fours years there that me or any other employee was ever really motivated by management and there was really no extra incentives to being a good worker. The company had an very high turn around rate for employees and managers and they were never trained well. I pretty much had to figure everything out on my own when I first started working there. I had probably about seven different managers in those four years and some I dont think ever even knew my name! WEEK 7 DQ 1 You know how important it is to create budgets for your household. How does budgeting help management make good business decisions? Budgeting can help management make good business decisions that will help them to maintain enough cash to pay the companys creditors, to have sufficient raw materials to meet production requirements, and to have adequate finished goods to meet expected sales. Budgeting is important for management to be able to plan ahead and to be able to help the company to reach its financial goals. Good budgeting also provides and early warning system for any potential problems so that action can be taken beforehand. Budgeting also helps management make good decisions because they are likely to be more motivated to reach goals if the companys objectives are laid out before them. WEEK 7 DQ 2 What are some of the different types of budgets? Describe in detail one type of budget covered in the text. Describe what the budget is used for and what information it provides a business. Then, as you respond to your classmates, discuss how the budget you described relates to the budget they described. Discuss how a business benefits from each of the budgets. Some of the different types of budgets are the sales budget, production budget, direct materials budget, and the direct labor budget. The sales budget is the first budget that is prepared and is especially important because each of the other budgets depends on it. The sales budget is made from managements best estimate of anticipated sales revenue for that budget period. The sales budget can affect net income if the projections are not accurate. This budget is relied heavily upon to determine how much inventory is needed to meet the sale demands in the budget period. This budget shows the expected unit sales volume and its anticipated unit price. These expected unit sales volume and the anticipated unit price are multiplied together to determine what the total sales budget will be for the year. CAPSTONE DISCUSSION QUESTION Think back over what you have studied and learned in this course. Do you have a new perception of or appreciation for the field of accounting and how it contributes to business? Explain. I can honestly say that I have a new appreciation for the field of accounting. I had no idea how important accounting was to a business. Accurate accounting is important not only to the business as a whole, but also to the managers, the investors and the creditors. Financial statements, budgets and record keeping are far more complicating than I thought they would be. A person could go on all day and still not cover every aspect of accounting; profits and losses, assets and liabilities, partnerships and corporations, contribution margins, and audits- just to name some.   I also now see why ethics are so important in accounting too. Good or bad ethics in accounting can either make or break a company.

The Federal Reserve System Essay -- History Banks Financial Federal Re

The Federal Reserve System Even before the creation of the Federal Reserve, banks were used by the public just as we use them today. Deposits were made into savings accounts. Loans were taken out to mortgage a home or finance a new business. Banknotes were issued and spent when the public borrowed from the banks. Borrowers spent these banknotes just as paper money is spent today. These bank notes were valued as money since they were backed by the promise that they would be exchanged on demand for either gold or silver.   Ã‚  Ã‚  Ã‚  Ã‚  There was the occasionally belief on behalf of the public that banks would not be able to, or outright refuse to honor their banknotes. This fear, if held by enough of a community, could lead to a run on the banks. In a single day, demands for exchange of banknotes for gold and silver would be made by a majority of the people if there was doubt concerning the ability of a bank to redeem its notes. This problem would be compounded when this fear spread to other banks. Runs on a single bank would escalate and spread from one bank to another causing financial panic (http://www.dallasfed.org).   Ã‚  Ã‚  Ã‚  Ã‚   Another problem prior to the establishment of the Federal Reserve System was the inelasticity of bank credit and the supply of money. Small banks placed their excess reserves in large central reserve banks. Whenever a bank’s depositors wanted their funds, the smaller banks would be covered by the central banks. The system worked well during normal conditions. Some banks would draw down on their reserves as other banks would be building up their reserves. In times of excessive demand, however, the problem became quite serious. When the public wanted large amounts of currency, the demand for funds quickly became powerful and widespread. During these periods of high demand, banks from across the nation called on the central banks to supply the funds (Federal Reserve System 5th ed pp. 10-11).   Ã‚  Ã‚  Ã‚  Ã‚  At the time, there were not adequate facilities available to meet the demand for additional funds. Bank’s reserves of money were stored around the nation at 50 locations. The reserves were not able to be shifted quickly to the areas that were experiencing increases in withdraw demand. The immobility of reserves only added another element to the financial panic (Schlesinger pp. 41). The credit situation would become tense. Since the banks coul... ...Governors is also the chairman of the FOMC. Its principal duty as described under law is the supervision of open market operations that principal method of federal monetary policy (Federal Reserve System 8th ed. pp. 12).   Ã‚  Ã‚  Ã‚  Ã‚   The Federal Reserve System will always be necessary to maintain economic stability and uphold the value of the dollar. The Fed is able to make the necessary decisions that protect the nation from unexpected threats to the economy. Through times of crises and prosperity the Fed will â€Å"be operating behind the scenes of the banking industry to make sure money is a positive force in American BIBLIOGRAPHY Author Unknown (1994). The Federal Reserve System: Purposes and Functions (5th ed.) Published by Library of Congress Author Unknown (1994). The Federal Reserve System: Purposes and Functions (8th ed.) Retrieved Feb 3, 2005. http://www.federalreserve.gov/pf/pdf/frspf1.pdf Schlesinger, A.M. (1989). The Federal Reserve System. (pp. 41-45, 75). Chelsea House Publishers http://www.dallasfed.org/fed/understand.html http://www.stlouisfed.org/publications/pleng/history.html http://www.u-s-history.com/pages/h1052.html

Creutzfeldt - Jakob disease :: essays research papers

Plenty of people love the fact that they can enjoy life normal because their brain functions accordingly. Well not every one has the gift of normality. In this harsh world people are dying of all types of diseases and things that are undetectable or even treatable due to the fact that they have unknown origins. Many of the world’s diseases such as HIV, AIDS, some cases of Multiple Sclerosis and Muscular Dystrophies. Among these fatal and life threatening ailments Creutzfeldt-Jakob disease, other wise known as (CJD), takes precedence. Creutzfeldt-Jakob disease (CJD) is an unusual, degenerative, consistently terminal brain disorder, typically onset of symptoms occurs at about age 60. This disease has been categorized into three major categories: 1) sporadic CJD, 2) hereditary CJD, 3) acquired CJD. In sporadic CJD, the disease occurs even though the affected does not have any known risk factors that would cause an occurrence of the disease. This sudden occurring CJD is indisputably the most frequently diagnosed type of Creutzfeldt - Jakob disease. This statistically accounts for at least 85 percent of CJD cases. Due to that there are some fifty to sixty deaths per year due to sporadic CJD in the United States alone. Similar figures are seen in other countries such as Australia, Canada and the United Kingdom. In hereditary CJD, the infected person has inherited an abnormal gene due a family history of the disease or takes a test in which their results are positive for a genetic mutation that is associated with Creutzfeldt-Jakob disease. About 5 to 10 percent of cases of Creutzfeldt - Jakob disease in the United States are hereditary and the United Kingdom has a population in the region of 58 million and there are only a few instances of deaths due to genetic CJD in a year. In acquired CJD, the disease is transmitted by exposure to brain or nervous system tissue, usually through certain medical procedures. Acquired CJD is also very rare; so far there has been no solid evidence that CJD is transmittable through casual encounter with a patient with CJD. Since Creutzfeldt - Jakob disease was first discovered in 1920, less than 1 percent of cases have been diagnosed as acquired CJD. Creutzfeldt - Jakob disease (CJD) belongs to a family of human and animal diseases known as the transmissible spongiform encephalopathies (TSEs). Spongiform refers to the distinctive look of contaminated brains, which become filled with holes until they bear a resemblance to sponges when seen under a microscope.

RH Bill: Hanging in the Balance Essay

The Philippines for the longest time has been torn by two, not necessarily opposing, but somehow different, forces; the church and the state. Though there has been a decree on the inviolable separation of these entities , more often than not, when societal issues confronting the state’s political affairs fall under â€Å"moral dilemmas,† the church can not help coming into the scene. This is the same case happening with the season’s national concern: House Bill 96, otherwise known as the Reproductive Health, Responsible Parenthood and Population and Development Act . Banking on the potentials of the said bill to drastically minimize the ballooning population of the country, the Aquino administration openly admitted its all-out support for the bill’s being enacted into law. This could be done, as the bill suggests, through maintaining feedom of informed choice wherein parents, couples and women enjoy the liberty or option of choosing from a menu of modern natural and artificial family planning methods which are medically safe, legal, accessible, affordable and effective. This caused the moralist groups, headed by the Catholic Bishops Conference of the Philippines, to react violently. They expressed apprehensions that such a bill was by nature promoting looser morals that would eventually lead to a morally-corrupt society. The inculcation of sex education in the academic curriculum is simply unorthodoxical, and as such, is morally unacceptable. However the bill’s proponents contented that the said bill is not what the moralist pictured it to be. That it is about the government’s wholesome response to reproductive health concerns that for ages have been left unattended, and which were held accountable for the rapid proliferation of  the Filipino race and the perennial poverty that goes with it. The discussion may seen endless as each party stands firm on the ideals it represents. But at the day’s end, it would always be up to the individual couple, the direct recipients of such a bill, to decide for theselves whether or not to adhere to the proposals of whom. It is just hoped that their decision is designed based on how it would serve the union best and the country’s welfare in general.

America and the World

The American power has been well-recognized in all parts of the world. The series of war that are participated by America –namely: World War II and the Cold War – have given the image of a country which has power over other countries. After the fall of the Soviet Union, the United States has been the sole superpower in the world. Since then, America has been part of almost all international gatherings and endeavors to promote the concept of globalization – making the world a single place for all the citizens of the world.During these times, America has been able to prove that their superpower is not only premised on their political capabilities but also on supreme economic status. Being one of the First World Countries, America is really an economically well-off country. And it has proven its economic supremacy in the global economy. In effect, most countries, especially those that are developing and underdeveloped countries, are seeking support from the American government to pursue their own economic progress. In addition, the rise of the American culture has also become one of the most controversial international issues in the current global scenario.People from around the world are trying to be like their Hollywood idols. The McDonalds and the Coca-Cola â€Å"syndrome† are also affecting the people from all over the world. In fact, the two are always present in almost all nation-states in the world (Sloan). These are just few of the things that promote the American culture. The popularity that America has since then and up to the present is undeniably a sign of how great its power is. However, other countries perceive this thing as a tactic or strategy of America to dominate the world.There are countries that do not patronize America. Therefore not all countries or people have faith in American influence or power. They view the acts of America as ways to Americanize the world. They claim that America only wanted to expand and amp lify its power all over the world such that it has been very active in particular international issues (Sloan). Nevertheless, as Alkman Granitsas said in his column in YaleGlobal Online, America has been, in fact, tuning out the world. This implies that America has been trying to move away from the global village.Instead America has just wanted to focus its dwellings on its domestic affairs. The first reason that is raised by Granitsas is that America has become conceited by the fact that almost one-third of the world’s population wants to get in their country. Secondly, America has realized that if almost all people in the world want to be in America, and more countries look upon America for economic assistance and other political purposes, then what is there in the outside of America that the Americans should pursue? If all wants to be in America then why should they leave and go to other places in the world?As presented in the column of Granitsas, American schools, college s, and university have a high rate of decline in terms of students who take up foreign languages courses. The record shows that Americans have started to become disinterested in going outside America. The perceived attitude of the Americans are indeed logical in the sense that why should they aspire to make themselves proficient in foreign languages when in fact most of the people in the world want to be expert in speaking English? In addition, significant changes have been reported which demonstrate how America has started to decrease their interest in global issues.Their newspapers have minimized the inclusion of international or global news. Before, the front page of the American newspapers had 27 percent of international news. But as shown in the report, there is only 21 percent of international news that are being included in the front page of the American newspaper (Granitsas). It was only when the September 11 bombing that the American had faced once again the global village (Granitsas). Since then, the American government has been trying to fight against terrorism that tends to inflict disturbance in America and its people.It is now acting for the sake of its government and people and not for the whole world. It is doing its job for the sake of its government subsistence and for the safety of its people and not really to dominate the world. America, labeled as the New World, does not really want the world to kneel down before it. It does not really want to conquer the whole of the world. Its recent actions and policies are not really to gain more power and to rule the world but only to protect the interest of the state and its people.The dilemma in this topic is directed towards the perceived dominance of the America over the last centuries in the international scene and the more current attitude of America of closing its idea on global participation. Either the latter is true or the former is true is not confirmed yet. But it is true that both could m ake the global order complicated. Works Cited: Granitsas, Alkman. â€Å"Americans are Tuning Out the World. † 24 November 2005. YaleGlobal Online. 10 October 2007 . Sloan, Kim. A New World: England's First View of America. The University of North Carolina Press , 2007.

Accounting Investors and Earnings Management

This study deals with analyzing the current issues in accounting field (Miller and Power 2013). In this particular assignment, emphasis has been given on bringing out the real causes behind the collapse faced by Dick Smith Electronics. The current segment discuses various accounting related issues that Dick Smith had to face because of unpredictable situations that come their way. This particular company is based in Australia and deals in selling electronic products to the potential customers (Messier 2016). One of the major issues that the company faced is the excess stock-in-hand that was not required by them. They faced several complaints from the customers claiming that delivery was not done for weeks. This present segment elucidates bringing together all the potential issues faced by the company and the reason for the cause at the same time. At the end, proper recommended actions have been given that will help Dick Smith in getting over with this situation within a short span of time (Lukka and Vinnari 2014). Dick Smith Holdings Limited is one of the Australian-based retail chain companies that sell consumer electronic goods, electronic project kits as well as hobbyist electronic components (Dicksmith.com 2017). This particular company had expanded in New Zealand as well as other countries. By the year 2016, Kogan, an online retailer has traded under the brand name (Dick Smith) and started online operations and covering countries such as Australia and New Zealand (Jindrichovska and Kubickova 2015). This report will be discussing the current accounting related issues faced by the retail giant who sell electronic components known as Dick Smith (Hunton, Mauldin and Wheeler 2015). This company was alleged by many people after the Collapse. This study will discuss regarding what made Dick Smith face the issues and the reason behind the same (Dicksmith.com 2017). Below is the reason with proper justification: From the administrator statement, it is clearly mentioned by McGrathNicol who sets out opinion on the reason for business falling for some time (Hunton, Libby and Mazza 2015). In this case, receivers as well as administrators work with the wreckage of Dick Smith collapse. Addition to that, the responsibility of rebates from suppliers majorly influences administration while undertaking purchasing decision. It requires understanding their capability to mask the actuality of income information in a clear manner. In the year 2014-2015, more than $72 Million reported as earnings before interest, reduction as well as tax and amortization. After excluding rebates and promotion subsidy, this figures will be accustomed to a $ 119 Million EBITDA loss (Henderson et al. 2015). The auditors signed off on Dick Smith financial records in the year 2015. This reveals that intentional administrators were selected for treating the accounting concepts in the recent field of secretarial (Gupta, Chiles and McMullen 2016). There was lot of consequences found at the time of accounting treatment of rebates as a part of Dick Smith collapse. Rebates were one of the current issues that are faced by Dick Smith (Dicksmith.com 2017). In the recent financial year, Target was in spotlight by their accounting team by way of treating rebates resulting to inflated earnings. Addition to that, Wesfarmers Limited had investigated the issue whereby several staff members left the organization at that time (Francis, Hasan and Wu 2013). In Britain, one of the giant retailers named as Tesco Multinational Corporation was alerted to issues with the secretarial action of rebates in the year 2014 after whistleblower contacted with the corporation universal counsel (Elliott et al. 2013). Tesco Multinational Corporation flagged it as presenting the overstated figures of first half profits. This was found at the time when it has viewed from an exaggeration of level of presentation for prior three monetary years. In this case, Tesco Multinational Corporation is still under examination by Serious Fraud Office as well as Financial Reporting Council (Hunton, Mauldin and Wheeler 2015). Some of the issues arise from interpreting accounting standards resulting from numerous entities especially in frequent jurisdiction. These are well known as well as unstated within the IFRS (International Financial Reporting Standards) framework (Deegan 2013). The ubiquitousness of the problems as well as subjectivity of global accounting standards is consistent in nature (Coad, Jack and Kholeif 2015). This ensures high level of consistency as well as apparent submission is likely to little console to Dick Smith. This company has 3300 former human resources based in Australia as well as New Zealand or the investors who are set for losing their cash. Management at Dick Smith is anticipating the possible consequences that need to be considered as far as possible (Dicksmith.com 2017). According to Professor, they had flagged the audit quality as a problem. These professors were of the opinion that audit profession for understanding the addressed shortfalls in audit quality (Christensen, Nikolaev and Wittenberg?Moerman 2016). Addition to that, new accounting standard will definitely clarify the principles for revenue recognition that will be affected by 2018. In this theory, it will mainly address the issues concerned with the treatment of rebate. Therefore, it mainly relies upon introducing new accounting standards (Dicksmith.com 2017). The accounting occupation will be bound by code of principles that mentions accountants act meeting the public attention for a good reason (Bonin 2013). In other words, the code provides principles as supported by professionals who are responsible for navigating in the complex business environments. This will help in taking business decisions like treatment of revenue as well as inventory that will fulfill with strict request of standards and law. This will comply with the spirit for achieving the objectives (Bebbington, Unerman and O'Dwyer 2014). Most of the company faces failure that has the potential for undermining the profession constant whereby principles relies upon based approach and more on regulations (Beattie 2014). In other words, there is no doubt that increased regulation will reach at the tipping point. It strongly depends upon the warning against the tick the box mentality as well as potential for more adverse outcomes. It is the fact whereby financial regulators are getting frustrated from the content of intervention by the government (Hunton, Libby and Mazza 2015). Addition to that, accounting profession will bring value as well as expertise to business and society in broadly aspect. This majorly occupies the position of trust in and among the community people. It means being entrusted with such social science that take place from huge responsibilities as well as high expectations (Ball 2013). As rightly put forward by Deegan (2013), it was announced by the Senate regarding an injury in terms of orientation that majorly covers up the collapse of Dick Smith Electronics. There had been lot of senators who pore over ways that floated towards failure of Dick Smith. As far as economic theory is concerned, it explains the failure of Dick Smith as it is consistent with a dynamic economy (Dicksmith.com 2017). Addition to that, it is necessary in understanding the business that do not particularly utilize economic resources in an efficient way as compared to its competitors. Therefore, the failure is widely linked with the series of ugly looking proceedings that are conflicting in a inefficient market. According to Deegan (2013), Senate discuses on the good opportunity that needs to be discussed by considering issues that make Australia like a nasty place for investing in shares. This includes: In the year 2012, it has been viewed that Anchorage Capital had purchased Dick Smith business from the other retail giant in Australia known as Woolworths Limited amounting to $ 115 Million (Hunton, Libby and Mazza 2015). By the year 2013, Dick Smith was floated with market capitalization amounting to $ 520 Million. This float was from the greatest private equity heist whereby the Founder of Dick Smith gets involved in describing the utter greed and unethical in their practices (Dicksmith.com 2017). There is divergent of financial information surrounding sale of Woolworths Limited of Dick Smith business to Anchorage (Hunton, Mauldin and Wheeler 2015). This reveals the fact that the parties did not agree on the book values of Dick Smith record at that particular time of sale transactions. Addition to that, the parties have irreconcilable accounting at those particular transactions. It has been reported that Woolworths Limited claims it by making it a small gain after a sequence of devaluations as well as requirements. Therefore, Anchorage claims for making gain of $ 146 Million as it brought business in a given reduction to the fair value of net property (Lukka and Vinnari 2014). There has been subsequent financial information that concerned inventory in timely manner. In the year 2015, Dick Smith astonished the market by declaring the company requires inventory write-down of $ 60 Million for 3 months as mentioned in the financial statements. In the same year, it was found that the company was audited bit with no adverse findings (Hunton, Libby and Mazza 2015). Most of the retail industry including Dick Smith is accused of chasing rebates by way of inflating profits at faster pace (Hunton, Libby and Mazza 2015). Addition to that, Australian retailers had even experienced a tough year by way of facing severe competition by tumbling prices as well as weekly dollar. It is also noticed that there is huge pressure on the Senior Management leader within the retailers who are turning those business with a view to become successful in shorter period. Even though, new accounting standards that will be coming up by the year 2018, will give clear idea on how revenue such as rebates will be best accounted for in any situation (Hunton, Mauldin and Wheeler 2015). Some of the protected creditors decide regarding whether offers for selling a commerce can be satisfactory or not (Hunton, Libby and Mazza 2015). This can be understood as only banks and receivers will have actual information regarding any types of offers. This means economic incentive of banks in a given company will find ways for maximizing their payoff and come at a cost for the sake of other stakeholders. It requires more number of days when receivers as well as administrators will appoint Dick Smith. This will take place by collecting financial information from shareholders as well as unsecured creditors in the most appropriate way (Lukka and Vinnari 2014).   The collapse of electronics retail sequence named as Dick Smith has sent shockwaves from the retail business. Some of the recommended measures are mentioned below that will help in overcoming the current situation. Inventory Management- Managing Inventory is essential for solving the issues faced by Dick Smith. Dick Smith inventory problems started to increase in the second half of 2015. This company had even revealed the fact that they would write down the value of its inventory at 20% amounting to $ 60 Million. The company declared that they bought stock anticipating of certain level of sales that they will achieve in near future. They failed in achieving the sales target and they are finding ways for clearing the stock as far as possible. Dick Smith followed the write down and labeled a mammoth clearance sale. They had prices on old stock slash by more than 70%. Addition to that, Dick Smith had explored alternative funding. Even though the directors of the company was of opinion that alternative funding will not be supported by short-term funding requirements as well as allows Dick Smith in ordering required stock for next 4 to 6 weeks. Therefore, Dick Smith had struggled enough in clearing out excess old inventory as well as securing finance for purchasing new stock. Role of private equity floats- This explains that role of private equity group Anchorage Capital in Dick Smith aims at providing essential context to the retailer collapse. This indicate that private equity floats that cannot be otherwise visible. Addition to that, Anchorage purchased Dick Smith business from the Australian retail giant (Woolworths Limited) for $ 115 Million in the year 2012. They aid $ 20 Million upfront as well as floated the company on ASX by the year 2013. They had the market valuation of $ 520 Million. Management of Dick Smith discusses in undertaking turnaround programs for bringing improvement in company cash flow problems. Within the time span, Dick Smith debuted on ASX listings staring with a price of $ 2.20. Initial public offering of Dick Smith was overvalued at first place. Customer Service is important in a competitive market- It is essential in considering the fact that consumer electronics market is Australia is extremely competitive market whereby customer service plays major role. In one of the case, it was posted on the Facebook by an angry customer who claimed that online orders had not been delivered. This was for a week’s whereby customer representatives hung on phone for resolving the query. There will be lot of complaints by the customers that needs to be resolved by the retailers who compete in this global marketplace. Most of the retailers receive high volume of customer complaints at the time of busy trading periods. This will take place whereby company running in a huge sale but it is the responsibility of the representatives in solving the query of customer without any delay. In this case, Dick Smith faced the same query by the market at the time of downgrading of market values. At the end of the study, it is concluded that Dick Smith faced various accounting issues that is needed to be resolved at urgent note. Dick Smith had fallen by more than 80% at the time it got listed in Australian Stock Exchange. This company was even placed in liquidation by their creditors as they were suffering a loss of $ 260 Million. Finally, the founder of Dick Smith dismay at the closure as well as put it down to the utter greed of modern capitalism. The above analysis had given detailed presentation of the issues with recommended actions. These actions should be taken into consideration by Dick Smith for bringing smooth operation of business enterprise. In case of Dick Smith, the court heard that the management selects its products for maximization of rebate. This is the money that retailers will get from the suppliers for keeping the stock as well as promoting the goods at the same time. Ball, R., 2013. Accounting informs investors and earnings management is rife: Two questionable beliefs.  Accounting Horizons,  27(4), pp.847-853. Beattie, V., 2014. Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework.  The British Accounting Review,  46(2), pp.111-134. Bebbington, J., Unerman, J. and O'Dwyer, B., 2014.  Sustainability accounting and accountability. Routledge. Bonin, H., 2013.  Generational accounting: theory and application. Springer Science & Business Media. Christensen, H.B., Nikolaev, V.V. and Wittenberg?Moerman, R., 2016. Accounting information in financial contracting: The incomplete contract theory perspective.  Journal of Accounting Research,  54(2), pp.397-435. Coad, A., Jack, L. and Kholeif, A.O.R., 2015. Structuration theory: reflections on its further potential for management accounting research.  Qualitative Research in Accounting & Management,  12(2), pp.153-171. Crawford, E.R. and Lepine, J.A., 2013. A configural theory of team processes: Accounting for the structure of taskwork and teamwork.  Academy of Management Review,  38(1), pp.32-48. Deegan, C., 2013.  Financial accounting theory. McGraw-Hill Education Australia. Dicksmith.com. (2017).  Dick Smith Automotive Group serving Columbia, Lexington, St. Andrews, Greenville, Charleston, and Moncks Corner, South Carolina. [online] Available at: https://www.dicksmith.com [Accessed 17 Jan. 2017]. Elliott, W.B., Jackson, K.E., Peecher, M.E. and White, B.J., 2013. The unintended effect of corporate social responsibility performance on investors' estimates of fundamental value.  The Accounting Review,  89(1), pp.275-302. Francis, B., Hasan, I. and Wu, Q., 2013. The benefits of conservative accounting to shareholders: Evidence from the financial crisis.  Accounting Horizons,  27(2), pp.319-346. Gupta, V.K., Chiles, T.H. and McMullen, J.S., 2016. A process perspective on evaluating and conducting effectual entrepreneurship research.  Academy of Management Review,  41(3), pp.540-544. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015.  Issues in financial accounting. Pearson Higher Education AU. Hunton, J.E., Libby, R. and Mazza, C., 2015. Retraction: Financial Reporting Transparency and Earnings Management.  The Accounting Review,  90(4), pp.1711-1711. Hunton, J.E., Mauldin, E.G. and Wheeler, P.R., 2015. Retraction: Potential Functional and Dysfunctional Effects of Continuous Monitoring.  The Accounting Review,  90(4), pp.1709-1709. Jindrichovska, I. and Kubickova, D., 2015. Czech accounting academia and practice: historical roots and current issues.  Accounting and Management Information Systems,  14(2), pp.328-361. Kaplan, R.S. and Atkinson, A.A., 2015.  Advanced management accounting. PHI Learning. Lukka, K. and Vinnari, E., 2014. Domain theory and method theory in management accounting research.  Accounting, Auditing & Accountability Journal,  27(8), pp.1308-1338. Messier Jr, W., 2016.  Auditing & assurance services: A systematic approach. McGraw-Hill Higher Education. Miller, P. and Power, M., 2013. Accounting, organizing, and economizing: Connecting accounting research and organization theory.  The Academy of Management Annals,  7(1), pp.557-605. End your doubt 'should I pay someone to do my dissertation by availing dissertation writing services from