Events in U.S.A History in 1799 Research Paper Example | Topics and Well Written Essays - 1500 words

Events in U.S.A History in 1799 - Research Paper Example Major amendments to the American constitution took place during his reign (Henriques 148). Largely, the American society recorded great changes in its political history following the ascension and death of President George Washington. Many historical facts in American society developed from contribution of renowned personalities in the society. Politics and war are inseparable, in many cases, they would influence the out come of events in the society. The political system adopted by the society in a particular period would influence the outcome of events in the society. For instance, the quest for independence by the American late president George Washington changed the political history of the nation. Social lifestyle of people in the society would change when different politicians ascend to power. Social changes brought by a politician in office would influence the lives of the people in the society. This paper intends to explore the effects of death president George Washington in 1799. Many historical publications through books and articles provide information regarding many reputed political figures that brought social or economic changes in the society. Demise of such political personalities may lead the country into instability. The death of President George Washington brought many changes to the political and social systems in America. Death of George Washington influenced the political system of United States of America. Although he was thought to achieve amicably in many of his policies, some of the changes instigated by his successors impacted political state of the country positively. For instance, Washington did not like formation of many political parties and promoted federal ideology while he was a live (McMaster 326). His death was a blessing to the Militia Legion, which was against his federal system of governance. The Militia Legion believed that, the presence of George Washington promoted federal policies. History records that the Militia Legi on honored a partisan governor of Pennsylvania, Thomas McKean (Koschnik 237). Militia Legion acted contrary to the expectation of many people. The Republican wing followed national mourning script. Another notable event that took place when George Washington died is joint mourning program that was led by Republican militia companies. His death led to the abortion of slavery as he had started in his will. The will indicated the intention of George Washington to abolish slavery and promote equality among the American people. Historian believes that the death of George Washington influenced the reaction of United States to Quasi War. The decision made by United States to engage in Quasi War was contrary to the wishes of President George Washington. George Washington influenced the neutral position that American took in handling the issues European conflicts (Grizzard 111). It is important to note that the European conflict had an impact to United States politically and economically. Th e economical ties between United States of America and the western countries relied on peaceful coexistence among the countries. This major factor influenced the decision of President George Washington. Political events, which took place after his death, respected many political decisions that he made while he was a live. For instance, federal governance system did not collapse. This led to disagreement between the two warring faction which later jeopardized the unity of United States of America. Unity of the nation was very crucial because it marked the end of tyrannical British regime. Another crucial area that is worth noting is role of unity in passing of the sedition act.

Performance Management Plan Essay Example for Free

Performance Management Plan Essay I have been gathering information to help analyze your business and to assist in giving you recommendations based on the business strategy you have compiled to increase performance of the employees and business. I will be looking at several objectives to help with the performance plan that your company will use to identify any area of improvement and to enhance on the areas of expertise. I understand that your expectations are as follows, Landslide Limousine will be at a negative $50,000 for the first year with the expectation of a growth of 5% over two years, and you are planning to have 25 employees with a turnover rate of 10%. To assist in explaining the plan I have in mind, I will break the plan into different subject topics for you to follow, and give explanations as well. A. Aligning performance to the business strategy When considering performance it is necessary to incorporate some type of performance appraisal program within the organization. This serves as a tool for the employees to work toward, with the proper appraisal program the employee will feel a since of ownership of their own behaviors and will have a benefit for achieving goals or objectives. This also gives the employee a  motivation to change positions and continue with a training program to enhance their own personal wealth within the organization. The employees will also feel more open in providing feedback to other employees, provide ideas and help to develop new employee’s skills as they learn the importance of enhancing their own skill set. Using a management by objective process will give the employees the objective to work toward, and will give the employee a standard of acceptable behaviors. Self-appraisals will be key in this realm, customer feedback, and continual monitoring will help to evaluate the performance of each individual. Immediate supervisors or managers will assist in the appraisal process, and you will be informed of the continual behavior of each employee on a regular basis. Customer feedback will be useful information as this will be one of the key elements in the appraisal as customer service is what will drive your business to the next level. Cascio, (2013). 2. Job analysis The skills necessary for the employee to have will be the basis of the job analysis. This is why it will be important to determine what skills are needed in this field. What measures will be used to evaluate each individual’s job or merit pay. We must define what job will require what skills and what will be the qualification for each position. By determining the job qualifications for each position will help in the selective process to find the right people for the right job. Mr. Stonefield, you will need to define the positions you will have within the organization by separating each skill set required and what each job title will need. This can be done with a job analysis; it should include the tasks required for each job by title. It will be necessary to determine what the limousine drivers will be expected to accomplish while transporting clients. The job can be also defined by how much lifting, long periods of downtime, ability to drive extended vehicles, and the skill set of the individual to navigate to different geographical areas within the region. The job must reflect the experience of the driver, their educational background, and what are their abilities or proven track records. 3. The organizational performance philosophy The rewards to excellence are the Landslide Limousine motto. The company  is committed to the best customer experience; this is measured by consistency, customer satisfaction, and continual development of the staff. 4. Measuring the employee’s abilities and continual skill enhancement Measuring employee skills is important to the performance of the individual; this provides continual feedback, coaching, and growth for the employee. The goals set for these individuals must be clear, concise, and obtainable, Cascio, (2013). Employees should have ongoing meetings with the management staff to reflect on achievements and goals set for future achievements. This setting should also encourage feedback from the employee; this will allow the employee to feel as though their suggestions count in the process of the growth of the organization. The objectives should have a clear vision of how each one will be achieved, using a graphic rating scale can assist in this process. The behavior anchored rating scale (BARS) can also help to analyze critical incidents and then compare these to the norm. Casico, (2013). 5. Addressing skill gaps within the organization A skills gap analysis identifies specific skills needed to complete any given task and then takes that information and compares it to the level of current requirements. This is completed by doing a skill assessment which will determine the skills needed for any of the particular jobs within the organization or job category (Cascio, 2013). Then by applying the assessment as a benchmark for the job you can develop a plan for the training process needed to assist the employees in their road to success. One must develop a list of skills per job and determine the knowledge needed for each role, and then once the skills are assessed and the training is planned out one must go through the skills needed to improve on these skills by reviewing with an appraisal review. According to (Lorri Freifield, 2014), transfer knowledge can assist in enhancing a technical talent through mentors helping employees to explore their best practices. 6. Delivering Performance through feedback Delivering performance is very important, I would suggest using a process of multi-rater or the 360-degree feedback. This uses observations from many aspects of a person in many roles. Cascio, (2013). The immediate supervisor or manager, co-worker and customers rate the employee through feedback form the performance of that individual that is observed. This will  assist with any self-evaluation error and the feedback from different areas will give a 360 view of the individual, this will assist in understanding how the employee is effective in their role. Observant views with others assist in keeping a fair and objective view of employees; this will also assist in continuing a fair and objective review process. Mr. Stonefield the performance management framework given outlines the steps necessary in reviewing standards of an individual and team by actual performance. When looking at the overall strategy of the company as a whole Landslide Limousine will need to minimize the turnover and enhance on the skill set to enhance the overall employee performance. It will be necessary to look into the best cost effective way to handle any performance management and by using the recommendations I have listed Landslide Limousine will be striving to the goal of being the best in the Austin Texas area. References Cascio, W. F. (2013). Managing Human Resources (9th ed.). New York, NY: The McGraw Hills Companies, Inc. Lorri Friefield. (2014). Training the Source for Professional Development Retrieved from http://www.trainingmag.com/solving-todays-skill-gaps

Alternative Solutions Computer System :: Computer Science

Alternative Solutions Computer System Using a computer system would solve a lot of problems. When a customer wants to join the shop bonus club, their information could be added to a special file. All the information would be stored in a database using a program such as "access" in three tables, stock table, customer table, and employee table. This data would be linked Using a HCI like Visual Basic, someone in the company could create an easy way for customers to add their details, amend current details or delete their details if they wanted to stop being a member. The staff would use this same idea but the Vb program would be linked to the employee table instead of the customer, and the same with the stock. Manual Solution You could install a filling cabinet with dividers in, separating data into alphabetical order. If users wanted to add, delete or amend their details they would have to use a pen and paper to do it. Advantages for computerized solution: 1. It would be quick and easy to recall information by using a user friendly interface. 2. It would save room, as you wouldn't have to have a large filling cabinet in the room. 3. With different features such as clipart, if you ever need to create documents such as flyers or posters, you can add computer graphics. 4. A lot of information can be stored on the hard drive. 5. If a mistake is made it can be easily corrected. 6. Updates to information would be instant. 7. It is quick so staff wont waste time, meaning the business saves money. 8. With the link to the tills the database will constantly be updated. Disadvantages for computerized solution: 1. It would be expensive to install. 2. It would be expensive to train staff how to use different programs. Advantages for Manual solution 1. It would be cheap to install. 2. Staff would not have to be trained to use the system. 3. New documents would be easy to place in the cabinet as it is kept in alphabetical order. Disadvantages for Manual Solution 1. The filing cabinet that would store all the information would take up a lot of office space. 2. If there were a fire, flood or robbery all documents would be lost as there are no backups. 3. To keep the system neat and in order whoever was viewing the documents or adding a document would have to be very careful that they

President of the United States of America Essay

The year 2008 saw the growth and emergence of various cultures around the world. This progression was however affected and sometimes hampered by the various global economic and political occurrences that defined the year 2008. The beginning of 2008 witnessed elections and consequent political instability in Zimbabwe which defined the global political system tremendously. This elections, which were characterized by allegations of rigging and foul-play caused global cries against the incumbent president in Zimbabwe, sanctions were imposed on the country thereby sending the country deeper into economic turmoil. These actions affected the global interaction of cultures in the sense that many Zimbabweans and Africans felt that the Western world was trying to impose its political culture on Africans who enjoy their culture to a great extent. This feeling of culture imposition from the Western world brought into Africa rejection of the Western culture irrespective of the goodness of the culture(David, K. 72-75) The middle of 2008 witnessed the ‘heating up’ of the most dramatic elections in the United States of America. This American election had an immense effect on culture around the world because the favorite candidate in the election, Senator Barrack Obama, had various ethnic backgrounds. Born to a Kenyan father and an American mother, Barrack has been viewed as the ideal world representative. His background and connection to the Asian ethnic community, to a great extent, complements his worldly representation. Consequently, this favorite candidate for the United States presidency, who represented various cultures around the world, emerged victorious because in him, Americans and the world felt represented in the affairs of the world politics. This election and the subsequent win of Barrack Obama for the White House cemented the cultural diversity of the American people and brought other foreign cultures to fame and scrutiny. This American election and the subsequent win for Barrack Obama as President of the United States of America, went a long way to encourage and promote inter-cultural integration around the world through marriage and lifestyle(David, K. 80-82) The end of the year 2008 witnessed a most devastating slump in the global economy as the world faced the credit crunch instigated by the mortgage crisis in the United States of America. This global economic melt-down led to a decrease in travel and purchasing power of individuals. Therefore, there was a significant reduction in global interaction thereby causing a reduction in inter-cultural interaction. The reduction in the purchasing power caused a slump in global trade which is a key component of global interaction. This also therefore reduced cultural interaction on the global stage. The closing of 2008 witnessed the biggest political crisis of the year, the Middle East Crisis. This crisis has had a devastating effect on the global cultural integration due to its ever changing form of violence. Many times, the violence is political with the Palestinians and the Israelites being the two aggressors. Sometimes, the crisis takes a religious angle with the Palestinians representing the Muslim faction while the Israelites represent the Jews. This Middle East crisis has therefore slowed down cultural interaction from the political and the religious angles(David, K. 93-96) Analysis of Arts and Culture in 2008 The year 2008 showed the different effects on arts and culture by the political, economic and religious happenings around the world. The year just showed us how vulnerable global arts and culture is to extinction, and at the same time prosperity, thanks to the global economic, political and religious dispensation. Through political, economic and religious development, global arts and culture flourished and sometimes reduced to a very low point. This fact therefore poses a challenge to every human around the world to ensure the flourishing of global arts and culture by allowing and maintaining political, economic and religious stability. The future of global arts and culture as defined by 2008 is uncertain. The future lies in the choices of men. The right choices will lead to the positive development of arts and culture while the wrong choices will lead to negative developments. The future is unpredictable and uncertain†¦it lies in our choices(David, K. 100-103) Arts in Global Interaction Arts can play a huge role in global interaction. Through arts, experiences are shared throughout the world. For instance, tourists travel all over the world and are welcomed by different cultures which they end up assimilating with. They are attracted by the unique nature of the different cultures and styles and some end up purchasing commodities from those cultures which they take back home. This art work gives the tourists a story to tell to their loved ones back in their homes. Therefore, through the making and selling of art work, one individual from one global destination earns a living, while others from various other destinations get entertained and have a story to share(David, K. 109-114). Indigenous Development of Talent In the current global village, local talent has great potential of developing into independent industries. Different culture and art forms are always appealing. If the local talent can be given space to develop and grow, the global market always has room for accommodating new art works thereby creating employment and income for millions of people around the world who represent the various art and cultural backgrounds. This arts and cultural talent can be developed through national arts and cultural exhibitions where the arts and cultures are showcased to the rest of the world. These exhibitions should also develop business systems that can support trade and therefore enable the artistes to earn a decent living. This is the only way to ensure sustenance of the various arts represented by people around the world(David, K. 112-118). Survey into the Main Global Initiatives on Arts, Culture and Society A small survey can be carried out to give a deeper understanding into matters affecting arts and culture with the following specifics: Purpose Statement: – the world at large need to take up the responsibility of promoting arts and culture through ensuring political, economical and religious stability. Hypothesis: – arts and culture thrive in a world of political, economical and religious stability. Objective: – To study the effect of politics, economics and religion on arts and culture. The findings of the survey can then be recorded and analyzed to give a comprehensive conclusion to the survey. Work cited David, Kilcullen. (2007). â€Å"Ethics, Politics, and Non-State Warfare: A Response to Gonzalez. † Anthropology Today vol. 23, no. 3. pg 56-120

Master of Business Administration Essay

Pricing policy refers to the policy of setting the price of the product or products and services by the management after taking into account of various internal and external factors, forces and its own business objectives. Pricing Policy basically depends on price theory that is the corner stone of economic theory. Pricing is considered as one of the basic and central problems of economic theory in a modern economy. Fixing prices are the most important aspect of managerial decision making because market price charged by the company affects the present and future production plans, pattern of distribution, nature of marketing etc. Generally speaking, in economic theory, we take into account of only two parties, i. e. , buyers and sellers while fixing the prices. However, in practice many parties are associated with pricing of a product. They are rival competitors, potential rivals, middlemen, wholesalers, retailers, commission agents and above all the Govt. Hence, we should give due consideration to the influence exerted by these parties in the process of price determination. Broadly speaking, the various factors and forces that affect the price are divided into two categories. They are as follows: I External Factors (Outside factors) 1. Demand, supply and their determinants. 2. Elasticity of demand and supply. 3. Degree of competition in the market. 4. Size of the market. 5. Good will, name, fame and reputation of a firm in the market. 6. Trends in the market. 7. Purchasing power of the buyers. 8. Bargaining power of customers 9. Buyers behavior in respect of particular product II. Internal Factors (Inside Factors) 1. Objectives of the firm. 2. Production Costs. 3. Quality of the product and its characteristics. 4. Scale of production. 5. Efficient management of resources. 6. Policy towards percentage of profits and dividend distribution. 7. Advertising and sales promotion policies. 8. Wage policy and sales turn over policy etc. 9. The stages of the product on the product life cycle. 10. Use pattern of the product. Objectives of the Price Policy: A firm has multiple objectives today. In spite of several objectives, the ultimate aim of every business concern is to maximize its profits. This is possible when the returns exceed costs. In this context, setting an ideal price for a product assumes greater importance. Pricing objectives has to be established by top management to ensure not only that the company’s profitability is adequate but also that pricing is complementary to the total strategy of the organization. While formulating the pricing policy, a firm has to consider various economic, social, political and other factors. The Following objectives are to be considered while fixing the prices of the product. 1. Profit maximization in the short term The primary objective of the firm is to maximize its profits. Pricing policy as an instrument to achieve this objective should be formulated in such a way as to maximize the sales revenue and profit. Maximum profit refers to the highest possible of profit. In the short run, a firm not only should be able to recover its total costs, but also should get excess revenue over costs. This will build the morale of the firm and instill the spirit of confidence in its operations. 2. Profit optimization in the long run The traditional profit maximization hypothesis may not prove beneficial in the long run. With the sole motive of profit making a firm may resort to several kinds of unethical practices like charging exorbitant prices, follow Monopoly Trade Practices (MTP), Restrictive Trade Practices (RTP) and Unfair Trade Practices (UTP) etc. This may lead to opposition from the people. In order to over- come these evils, a firm instead of profit maximization, and aims at profit optimization. Optimum profit refers to the most ideal or desirable level of profit. Hence, earning the most reasonable or optimum profit has become a part and parcel of a sound pricing policy of a firm in recent years. 3. Price Stabilization Price stabilization over a period of time is another objective. The prices as far as possible should not fluctuate too often. Price instability creates uncertain atmosphere in business circles. Sales plan becomes difficult under such circumstances. Hence, price stability is one of the pre requisite conditions for steady and persistent growth of a firm. A stable price policy only can win the confidence of customers and may add to the good will of the concern. It builds up the reputation and image of the firm. 4. Facing competitive situation One of the objectives of the pricing policy is to face the competitive situations in the market. In many cases, this policy has been merely influenced by the market share psychology. Wherever companies are aware of specific competitive products, they try to match the prices of their products with those of their rivals to expand the volume of their business. Most of the firms are not merely interested in meeting competition but are keen to prevent it. Hence, a firm is always busy with its counter business strategy. 5. Maintenance of market share Market share refers to the share of a firm’s sales of a particular product in the total sales of all firms in the market. The economic strength and success of a firm is measured in terms of its market share. In a competitive world, each firm makes a successful attempt to expand its market share. If it is impossible, it has to maintain its existing market share. Any decline in market share is a symptom of the poor performance of a firm. Hence, the pricing policy has to assist a firm to maintain its market share at any cost. Ques2. Explain the important features of long run AC curve. Ans: Long run AC curves Long run is defined as a period of time where adjustments to changed conditions are complete. It is actually a period during which the quantities of all factors, variable as well as fixed factors can be adjusted. Hence, there are no fixed costs in the long run. In the short run, a firm has to carry on its production within the existing plant capacity, but in the long run it is not tied up to a particular plant capacity. If demand for the product increases, it can expand output by enlarging its plant capacity. It can construct new buildings or hire them, install new machines, employ administrative and other permanent staff. It can make use of the existing as well as new staff in the most efficient way and there is lot of scope for making indivisible factors to become divisible factors. On the other hand, if demand for the product declines, a firm can cut down its production permanently. The size of the plant can also be reduced and other expenditure can be minimized. Hence, production cost comes down to a greater extent in the long run. As all costs are variable in the long run, the total of these costs is total cost of production. Hence, the distinction between fixed and variables costs in the total cost of production will disappear in the long run. In the long run only the average total cost is important and considered in taking long term output decisions. Important features of long run AC curve 1. Tangent curve Different SAC curves represent different operational capacities of different plants in the short run. LAC curve is locus of all these points of tangency. The SAC curve can never cut a LAC curve though they are tangential to each other. This implies that for any given level of output, no SAC curve can ever be below the LAC curve. Hence, SAC cannot be lower than the LAC in the ling run. Thus, LAC curve is tangential to various SAC curves. 2. Envelope curve It is known as Envelope curve because it envelopes a group of SAC curves appropriate to different levels of output. 3. Flatter Unshaped or dish-shaped curve. The LAC curve is also U shaped or dish shaped cost curve. But It is less pronounced and much flatter in nature. LAC gradually falls and rises due to economies and diseconomies of scale. 4. Planning curve. The LAC cure is described as the Planning Curve of the firm because it represents the least cost of producing each possible level of output. This helps in producing optimum level of output at the minimum LAC. This is possible when the entrepreneur is selecting the optimum scale plant. Optimum scale plant is that size where the minimum point of SAC is tangent to the minimum point of LAC. . Minimum point of LAC curve should be always lower than the minimum point of SAC curve. This is because LAC can never be higher than SAC or SAC can never be lower than LAC. The LAC curve will touch the optimum plant SAC curve at its minimum point. A rational entrepreneur would select the optimum scale plant. Optimum scale plant is that size at which SAC is tangent to LAC, such that both the curves h ave the minimum point of tangency. In the diagram, OM2 is regarded as the optimum scale of output, as it has the least per unit cost. At OM2 output LAC = SAC.

Je Suis Intress(e) Dans French Mistake

Je Suis Intress(e) Dans French Mistake A common mistake when learning French is to use the phrase je suis  intà ©ressà ©(e)  dans to mean I am interested in. This is a tricky one because students translate literally and it doesnt work in French for many reasons. Use PAR (Not Dans) We say je suis intà ©ressà ©(e) PAR blablabla. Je suis intà ©ressà ©(e) par le cinà ©ma.Im interested in cinema. But it gets more complicated than that... In French, you could also say sintà ©resser Je mintà ©sse au cinà ©maIm interested in cinema You Must Flip Your Sentence Around Both these translations are fine grammatically. But its unlikely a French person would use these constructions at all. We would flip our sentence around. Le cinà ©ma mintà ©resse.Im interested in cinema Etre Intress = To Have Hidden Motives Watch out that à ªtre intà ©ressà © - followed by nothing can also be a way to describe someone who has hidden motives, bad intentions... Like someone who does something that looks genuine but has hidden reasons. Il prà ©tend à ªtre son ami, mais en fait il est intà ©ressà © (par... son argent par exemple).He pretends to be his friend but in reality, he is after something (his money for example).

Health Insurance Example

Health Insurance Example Health Insurance – Coursework Example Your full January 12, The development of MCOs has improved health care in the United sManaged Care Organizations or MCOs use a variety of techniques to reduce the cost of health care services and at the same time improve the quality of health care before providing these services to the members or other organizations. MCOs provide health insurance plans by making agreements with health care providers and medical associations with the aim that the members are provided health care services at low cost. The development of MCOs, which has increased in the past 10 years, has definitely improved the status of health care in the United States (Scutchfield et al.). In the United States, there are many types of MCOs, the major ones of which are preferred provider organizations (PPO), exclusive provider organization (EPO), and health maintenance organizations (HMO). All of these MCOs are working to improve the overall quality of health care and, in turn, they are also benefitting from the manag ed care in that they can attract and retain employees who are offered medical services at reduced costs. So, it is a win-win situation for both the MCOs and employees. MCOs gain employees to stay competitive in the market, and employees in turn enjoy improved and affordable health care services. MCOs also tend to provide focused care to the patient since the current problem is focused on and treated, and the patient also does not have to waste time in a private physician’s waiting room. Although there are some pitfalls too, but still I believe that MCOs are playing their part in improving health care in the country. Scutchfield, F. Douglas, Bosomworth, Peter M., Lee, Joel, and Dana Patton. â€Å"Managed Care in the United States.† Journal of Public Health, 19.3(1997): 251-254.

Coordination Number Definition in Chemistry

Coordination Number Definition in Chemistry The coordination number of an atom in a molecule is the number of atoms bonded to the atom. In chemistry and crystallography, the coordination number describes the number of neighbor atoms with respect to a central atom. The term was originally defined in 1893 by Swiss chemist Alfred Werner (1866–1919). The value of the coordination number is determined differently for crystals and molecules. The coordination number can vary from as low as 2 to as high as 16. The value depends on the relative sizes of the central atom and ligands and by the charge from the electronic configuration of an ion. The coordination number of an atom in a molecule or polyatomic ion is found by counting the number of atoms bound to it (note, not by counting the number of chemical bonds). Its more difficult to determine chemical bonding in solid-state crystals, so the coordination number in crystals is found by counting the number of neighboring atoms. Most commonly, the coordination number looks at an atom in the interior of a lattice, with neighbors extending in all directions. However, in certain contexts crystal surfaces are important (e.g., heterogeneous catalysis and material science), where the coordination number for an interior atom is the bulk coordination number and the value for a surface atom is the surface coordination number. In coordination complexes, only the first (sigma) bond between the central atom and ligands counts. Pi bonds to the ligands are not included in the calculation. Coordination Number Examples Carbon has a coordination number of 4 in a methane (CH4) molecule since it has four hydrogen atoms bonded to it.In ethylene (H2CCH2), the coordination number of each carbon is 3, where each C is bonded to 2H 1C for a total of 3 atoms.The coordination number of diamond is 4, as each carbon atom rests at the center of a regular tetrahedron formed by four carbon atoms. Calculating the Coordination Number Here are the steps for identifying the coordination number of a coordination compound. Identify the central atom in the chemical formula. Usually, this is a transition metal.Locate the atom, molecule, or ion nearest the central metal atom. To do this, find the molecule or ion directly beside the metal symbol in the chemical formula of the coordination compound. If the central atom is in the middle of the formula, there will be neighboring atoms/molecules/ions on both sides.Add the number of atoms of the nearest atom/molecule/ions. The central atom may only be bonded to one other element, but you still need to note the number of atoms of that element in the formula. If the central atom is in the middle of the formula, youll need to add up the atoms in the entire molecule.Find the total number of nearest atoms. If the metal has two bonded atoms, add together both numbers, Coordination Number Geometry There are multiple possible geometric configurations for most coordination numbers. Coordination Number 2- linearCoordination Number 3- trigonal planar (e.g., CO32-), trigonal pyramid, T-shapedCoordination Number 4- tetrahedral, square planarCoordination Number 5- square pyramid (e.g., oxovanadium salts, vanadyl VO2), trigonal bipyramid,  Coordination Number 6- hexagonal planar, trigonal prism, octahedralCoordination Number 7- capped octahedron, capped trigonal prism, pentagonal bipyramidCoordination Number 8- dodecahedron, cube, square antiprism, hexagonal bipyramidCoordination Number 9- three-face centered trigonal prismCoordination Number 10- bicapped square antiprismCoordination Number 11- all-faced capped trigonal prismCoordination Number 12- cuboctahedron (e.g., Ceric ammonium nitrate -(NH4)2Ce(NO3)6)

Article Analysis for Sony Research Paper Example | Topics and Well Written Essays - 1000 words

Article Analysis for Sony - Research Paper Example This study, thus, digs into the affiliation’s prospects and summarizes various pertinent underpinnings to identify the diverse implications associated with the affiliation. Moreover, it critiques the various effects of restructuring on the case of Sony to enhance the rationale behind them choosing to constantly restructure when it appears to be detrimental to its business prospects. Statement of the problem Sony is apparently the most popular firm in the Japanese and global arena of electronics market. Its aptitude to ingeniously link administration capabilities with the general innovative design has been widely renowned. Additionally, most of its top management and administration personnel have been overtly powerful and influential to its past prospects and successes. Regardless of the truth that most of these personnel were overtly aware of market transformations that would implicate on their affiliations’ business, they could not bear the contemporary upsurge implica ting on the worldwide economy. Since, it is, particularly, not invulnerable to the waves of revolution in the international economy, Sony has been on the rough ride in its business ventures and prospects to the present, unless a rectification measure is duly take to curtail the down surge in profitability and unfavourable market transformation (Robert, 1999). ... This turned out to implicate negatively on the R and D operations, a prospect that elicit significant losses in the outcome. Thus, this critical study concentrates on the Sony Corporation, a communication and electronic multinational affiliation that has been under numerous business restructuring initiatives to enable it fit into the market. Research Questions and Hypothesis With regard to this critical study, it is pertinent to note that various hypothetical prospects have been in utilization, research queries that enhance the reader’s ability to comprehend the actual conceptual underpinnings that relate to the critical study of Sony, a multinational giant in the electronics market whose prospects to restructure have elicited various detrimental implications in the market and also within its intrinsic organizational model. These hypotheses and queries encompass the need to comprehend the rationale behind the restructuring prospects of immensely coveted multinational affiliati ons, Sony Corporation being the major case in this study. Furthermore, the critique includes theoretical applications that seek to evaluate the repercussions and cost effectiveness of the constant restructuring of large international affiliation, Sony being the major. Additionally, the study aims to find out the implication of frequent transformations in an affiliation structure in response to alterations in within the business environment. In such a query, we seek to expound on the changes that implicated on Sony prospects, in terms of profitability and resultant performance. Eventually, the last hypothetical concern surrounds a critical study of the initiatives by multinational corporations within the electronics business challenges and the respective response (Robert, 1999). Review of the

Comparing Essay Example | Topics and Well Written Essays - 1000 words

Comparing - Essay Example Human beings are becoming more inquisitive, than ever before, about the authority of religion and religious scriptures, which sometimes may not match with the scientific discoveries. However, the presence of ‘God Particle’ and ‘Big Bang’ theory has baffled many scientists and philosophers, compelling them to think in terms of God’s existence and creation of universe, with perfection. In response to thinking of certain radicals, a new philosophy of life has emerged, during last few decades, which is called ’Humanism’. This philosophy aims at making human lives ethical and responsible for betterment of human kind, without any religious or supernaturalism. The humanism and its aspirations might be the path to enlightened living for the future generations, as it gets inspiration from the experiences of life, while being guided by reason. Humanists acknowledge that values and ideals are subject to changes as people gather more knowledge about life. Approach to existence of God Russell has his own arguments to explain that he is not a Christian. He has simplified the dogma of Christianity by comparing the similar beliefs that people following two different religions may have. For example, it is essential to believe in God and immortality, for being a true Christian. However, according to Russell, Muslims also must believe in God and immortality. ... Roussell also nullified the â€Å"Natural Law Agreement† and â€Å"Argument from Design†. According to Russell, the â€Å"Moral Argument for Deity† and â€Å"Argument for remedying the injustice† could not stand the test of time, as injustice is evident everywhere and innocents suffer, while wicked people prosper. This is great injustice done by the God, if he exists.(Russell) While Dawkins has similar views about the existence of God, he further treats the Old Testament as a work of fiction and its God the most unpleasant character in this fiction. Dawkins has accused God with different allegations that range from being jealous, vindictive, bloodthirsty, racist, genocidal, unjust and unforgiving, among others. Dawkins has defined the God hypothesis, as God being the supernatural intelligent super being, who has created the universe including the human beings living in this world. However, the alternate view presented by Dawkins explains that the creative intelligence is the result of on-going evolution process and it has the capability of designing complex events.(Dawkins) Hitchens had similar views about the existence of God. In his â€Å"God is Not Great†, he has explained that he does not believe in personal God. Hence, no religious convictions for him. Instead, Hitchens feels that he has religious faith in the revelations of science, which unfolds the structure of this world.(Hitchens) Arguments about meaning of religion While the three philosophers had similar views about any religion being only a dogma, they had their own version to justify this. Hitchens has explained the religious plagiarism, in which all three major religions, Christianity, Islam and Jewish Zoroastrian have borrowed different rituals from each

Statistics Assignment Example | Topics and Well Written Essays - 500 words - 2

Statistics - Assignment Example of industrial explosion and were under age 40 at the time of accident had heightened concentrations of dioxin in their blood and that each tenfold increase in dioxin level was associated with a doubling of the risk of breast cancer. a) In any experiments, it is required to select sample randomly. If the subjects were not assigned to the diets randomly instead of letting people pick what they wanted to eat, than there may be possibility of adding another factor (in this case subject’s choice) introduced to the experiments. Thus, it will be difficult to say which factor influenced blood pressure more effectively, subject’s choice what they wanted to eat or diet type. Randomization allows us to equalize the effects of unknown or uncontrollable sources of variation. It does not eliminate the effects of these sources, but it spreads them out across the treatment levels so that we can see past them. c) The researchers need the control group because than they will be able to compare the blood pressure of groups based on different diet only. If the DASH diet group’s mean blood pressure was lower at the end of the experiment than at the beginning that would only mean that DASH diet lowered the blood pressure. This will not mean how much effective DASH diet is compared to other diets. Further, in an experiment it is required to control sources of variation other than the factors we are testing by making conditions as similar as possible for all treatment groups. d) We would need additional information standard error of difference (or sample standard deviations and sizes for DASH diet group and control group) in order to decide whether an average reduction in blood pressure of 6.7 points was statistically

Philosophy, What Represents a Personality Essay

Philosophy, What Represents a Personality - Essay Example Every individual in the society is influenced by a particular behaviour, which is learned by adapting the conditions of external environment, escorted by the unique characteristics combined to form a personality; it depends upon the quality of characteristics to form personality, however it entirely depends upon the way of thinking of an individual as to how he perceives such attributes. Like for example intelligence could be taken in the positive sense as well as in the negative sense. When a person utilizes his "intelligence" capability in the positive manner, his visions are likely to be broader in accepting the different forms of knowledge. Similarly when a person is characterized by certain motivational and positive approach, while utilizing his creative skills, he starts thinking of perceiving knowledge and while thinking in a forward direction he would consciously or unconsciously search for the logic behind that approach. Another example is of a student who has attained a "bad" grade, is scolded by his teacher. If, approached in a positive way, he would work hard to achieve a better grade the next time. In this manner he is ready to accept any advice and considers it useful, and as long he remains positive and work hard, he search for the logic behind that advice given to him by his teacher. The negative attributes are identified by the impedance towards a positive approach or we can say as a lack of "can do" attitude. When the positive qualities of a person are superseded by the negative influence of personality, then the negative attributes cause him harm by blocking the ways of knowledge. In the above example if the student, instead of realizing his mistake and working hard, does not bother about the teacher's comments and continue with a careless attitude that would be considered as a negative element of his personality. Further more, if he were followed by arrogance, then for sure he would go on with his "uncaring" approach, which would ultimately hinder in the way of "acceptance of knowledge", cause him harm and he would be in a loss. Personal Epistemology Epistemology is concerned with the origin, nature, limits and methods of human knowledge. It is obvious that a person who is influenced by positive characteristics searches for knowledge. His mind actually searches logic behind knowledge and justified reasoning behind logic. So we can say it serves as a chain ware comprising of knowledge, logic and reasoning. Reasoning because a sensible positive approached person's mind does not accept things if they are not justified to the extent of satisfying the mind. Here comes the perception, which is built when his mind is satisfied by the justifiable reasoning. Now the question arises, if a positive minded person searches for reasoning to find logic, which later becomes his perception, then what about the justifications of a negative minded person Here come two cases. Either the negative approached person does not seek for logic because his mind does not feel in need of justifications. We can say in this sense he is lack of common sense, hi s mind is devoid of creativity to seek the truth or logic. That implies that such a person is devoid of intelligence required for justifications. Or, in the other case, if he seeks for logic, it would be in his own interest, supporting his views, his decisions and ultimately encourage his own perceptions. So,

Female Prisoners Sexually Abused and Sold by Correctional Officers OR Article

Female Prisoners Sexually Abused and Sold by Correctional Officers OR Female Prisoner Impregnated by Correctional Officers - Article Example This implies that men do not have direct contact with female inmates. In the United States, male guards were not allowed to come into direct contact with female prisoners until 1964 Civil Rights Act (Figueira-McDonough & Sarri, 2002). About forty percent of women prison guards were men, and they had direct contact with the prisoners by the year 2007. The United States had 93,031 prisoners by the end of 2001. Women are incarcerated because of the increased war on drugs. The rapid increase of the population of women prisoners was not anticipated by the male dominated prison industry. Although United States prisons are for correcting offenders, most of the female prisons lack the facilities of accommodating healthcare, mental, and social needs of the prisoners (Parker, 2002). The number of women prisoners has been on the rise over the recent years in the United States but most of them do not face violent charges as opposed to men. Women prisoners have different experiences to those of men because women menstruate, and are very much affected by losing their children to Child Protective Services (Parker, 2002). Majority of women convicts are sexually or physically abused before they are convicted or are drug addicts. Men make up the majority of prisoners in the United States but the rate of the increase of number of women prisoners is worrying because it is more than that of men. Incarcerated women tend to form structures similar to those of families in a bid to ensure that they live, as they would have in the society. On the contrary, men become aggressive and isolate themselves from the other inmates (Rudolf, 2012). Increase in the number of female prisoners has resulted in the need of increased number of prison staff. Men are not emotionally or physically affected by incarceration as women are. This is because women are faced with the daunting task of facing sexual abuse in prisons. This can be attributed to the fact that the number of men staffing

Philosophy, What Represents a Personality Essay

Philosophy, What Represents a Personality - Essay Example Every individual in the society is influenced by a particular behaviour, which is learned by adapting the conditions of external environment, escorted by the unique characteristics combined to form a personality; it depends upon the quality of characteristics to form personality, however it entirely depends upon the way of thinking of an individual as to how he perceives such attributes. Like for example intelligence could be taken in the positive sense as well as in the negative sense. When a person utilizes his "intelligence" capability in the positive manner, his visions are likely to be broader in accepting the different forms of knowledge. Similarly when a person is characterized by certain motivational and positive approach, while utilizing his creative skills, he starts thinking of perceiving knowledge and while thinking in a forward direction he would consciously or unconsciously search for the logic behind that approach. Another example is of a student who has attained a "bad" grade, is scolded by his teacher. If, approached in a positive way, he would work hard to achieve a better grade the next time. In this manner he is ready to accept any advice and considers it useful, and as long he remains positive and work hard, he search for the logic behind that advice given to him by his teacher. The negative attributes are identified by the impedance towards a positive approach or we can say as a lack of "can do" attitude. When the positive qualities of a person are superseded by the negative influence of personality, then the negative attributes cause him harm by blocking the ways of knowledge. In the above example if the student, instead of realizing his mistake and working hard, does not bother about the teacher's comments and continue with a careless attitude that would be considered as a negative element of his personality. Further more, if he were followed by arrogance, then for sure he would go on with his "uncaring" approach, which would ultimately hinder in the way of "acceptance of knowledge", cause him harm and he would be in a loss. Personal Epistemology Epistemology is concerned with the origin, nature, limits and methods of human knowledge. It is obvious that a person who is influenced by positive characteristics searches for knowledge. His mind actually searches logic behind knowledge and justified reasoning behind logic. So we can say it serves as a chain ware comprising of knowledge, logic and reasoning. Reasoning because a sensible positive approached person's mind does not accept things if they are not justified to the extent of satisfying the mind. Here comes the perception, which is built when his mind is satisfied by the justifiable reasoning. Now the question arises, if a positive minded person searches for reasoning to find logic, which later becomes his perception, then what about the justifications of a negative minded person Here come two cases. Either the negative approached person does not seek for logic because his mind does not feel in need of justifications. We can say in this sense he is lack of common sense, hi s mind is devoid of creativity to seek the truth or logic. That implies that such a person is devoid of intelligence required for justifications. Or, in the other case, if he seeks for logic, it would be in his own interest, supporting his views, his decisions and ultimately encourage his own perceptions. So,

Cybercrimes Research Paper Example | Topics and Well Written Essays - 500 words

Cybercrimes - Research Paper Example 9). Balkin and Information Society Project (2007) in their book wrote that â€Å"cyber crime has the basic characteristics of traditional crime, but it is not territorially based† (p. 218). Unlike crime, cyber crime can easily transcend to national boundaries. The laws governing cyber crimes in several countries are unenforceable due to the lack of a means of protection that businesses and governments are able to rely on, in place they have relied on technical measures to protect themselves from those criminals who would deny access of specific information, steal or even destroy information that is valuable. Cyber crimes come in three categories: cyber crimes against a person, property or a government. Cyber crimes committed against a person include crimes like harassing an individual via email, posting, distributing or disseminating materials such as pornography, and having indecent exposure. This type of crime possesses a serious threat to the younger generation and may cause scars that are irreparable to the young if it is not prevented. While crimes such as vandalism of computers and transmission of programs that are harmful like viruses, fall under cyber crimes against property. Cyber crimes against properties often take place in organizations. For instance, an engineering company may decide to steal another company’s database by using a spy. The other is the cyber crimes against governments come about when an individual or even a group for people threatens international government by terrorist its citizens. An example of his type of crime is when an individual cracks a webs ite containing important government information. Cracking is also a cyber crime that has become common; it gives a person a dreadful feeling knowing that someone broke into your computer without the owner’s knowledge. People and the government must understand cyber

Sarcodina Case Essay Example for Free

Sarcodina Case Essay Sarcodina, the largest phylum (11,500 living species and 33,000 fossil species) of protozoans). It comprises the amebas and related organisms; which are all solitary cells that move and capture food by means of pseudopods, flowing temporary extensions of the cell. Most sarcodines are free living; others are parasitic. One of these parasites is the causative organism of amebic dysentery. With the exception of chloroplasts, sarcodines are identical to the ameboid members of the phylum Chrysophyta. Sarcodines may reproduce asexually by cell division, often without breakdown of the nuclear envelope that is typical in mitosis, or sexually by meiosis and the production of haploid gametes, followed by fusion of gametes and the formation of zygotes. Sarcodina /Sar ·co ·di ·na/ (-di ´nah) a subphylum of protozoa consisting of organisms that alter their body shape and that move about and acquire food either by means of pseudopodia or by protoplasmic flow without producing discrete pseudopodia. Phylum Sarcodina The sarcodines are a much more familiar group of protists than the mastigophores. The most well-known example of a sarcodine is the famous amoeba. Lacking any rigid structure outside of their cell membrane, sarcodines can freely change their shape and form pseudopodia. Sarcodines can live in both freshwater and marine environments. They can reproduce both asexually and sexually, and they are usually free-living. Like mastigophores, sarcodines use pseudopodia to move and capture food. Although the amoeba is generally thought of as lacking any structure, some have shells, and most other types of sarcodines also have shells. One class of sarcodines, the foraminiferans, possess calcareous shells (they are made of CaCO3). Radiolarians also have shells, but theirs contain silica. While the latter two groups usually live in saltwater environments, the heliozoans live in freshwater. They too can have shells which contain silica. Sarcodines reproduce sexually by syngamy (fusion of two gametes) and asexually by division or budding. In multinucleate forms, cytoplasmic division with distribution of the nuclei occurs. Some sarcodines have flagella during certain stages of their development; in other groups flagellated and unflagellated generations alternate. Sarcodines may be either solitary or colonial. Although some are parasitic on plants or animals, most sarcodines are free-living, feeding on bacteria, algae, other protozoans, or organic debris. The genera are distinguished by the structure of their pseudopodia. See also pseudopodium. Pseudopods or pseudopodia (false feet) are a special group of amoebas able to change their form to be able to move. Pseudopods are one of the three locomotion modes of unicellular organisms (together with flagella and cilia). Pseudopods can also capture prey by phagocytosis. Phagocytosis (from Ancient Greek φÎ ±ÃŽ ³ÃŽ µÃ¡ ¿â€"ÃŽ ½ (phagein) , meaning to devour, ÃŽ ºÃ Ãâ€žÃŽ ¿Ãâ€š, (kytos), meaning cell, and -osis, meaning process) is the cellular process of engulfing solid particles by the cell membrane to form an internal phagosome by phagocytes and protists. Phagocytosis was revealed by Ilya Mechnikov in 1882. Phagocytosis is a specific form of endocytosis involving the vesicular internalization of solids such as bacteria, and is, therefore, distinct from other forms of endocytosis such as the vesicular internalization of various liquids. Phagocytosis is involved in the acquisition of nutrients for some cells, and, in the immune system, it is a major mechanism used to remove pathogens and cell debris. Bacteria, dead tissue cells, and small mineral particles are all examples of objects that may be phagocytosed. eat algae, bacteria,other protozoans,and tiny particle of dead plant. Inside of amoeba is jelly like fluid called cytoplasm.amoeba reproduce by a process called binary fission.amoeba can split in half and make two identical new amoebas.they spend most of their time attached to the plants . sometimes they float freely to the water. The word amoeba comes from a Greek word meaning to change. Other ex; arcella, difflugia, heliozoans, radiolarians, foramineferans.

Comparison of IFRS and U.S GAAP in relation to intangible assets

Comparison of IFRS and U.S GAAP in relation to intangible assets 1. Introduction Businesses have never been as globalised as they are today. Numerous corporations from developed, newly industrialised and developing countries operate on a global basis and need to create financial statements using the accounting practices of their home country, as well as those existing in their areas of operations. The divergence in accounting practices of different countries creates the need for the preparation of separate financial and accounting statements and subsequent reconciliation of differences. The international accounting fraternity is now steadily moving towards global commonality in accounting practices and procedural reporting. The International Accounting Standards Board (IASB) has been working towards convergence of global accounting standards. Its mission is to develop and enforce a single set of global accounting standards, based on preparation of high quality, transparent and comparable financial statements for local and global users. The IASB has been working on compiling a stable set of International Financial Reporting Standards (IFRS) for first time users. The IFRS was mandated for all publicly listed companies in the European Union in 2005 and has also been adopted by other countries like Australia. The IASB has also been working very closely with the US Financial Accounting Standards Board (FASB), since 2002, to bring about convergence between US GAAP and the IFRS. However, while significant work has been done on harmonising IFRS with US GAAP and many pending issues are being currently addressed, a number of accounting topics are still treated differently by these two systems. A number of differences continue to remain in the accounting treatment of intangible assets. Intangibles have been defined in various ways. Essentially they comprise of assets that do not have physical presence and are represented by items like goodwill, brands and patents. These assets do not have shape but do have values; which again are sometimes indeterminate but often capable of estimation. They need to be under the direct control of the organization and capable of yielding future financial gain to be termed as intangible assets belonging to the company. A strong legal right that can lead to future financial gain is a good example of an intangible asset whose valuation is quite indeterminate but nevertheless provides security and the potential for financial gain to an organisation. The treatment of intangible assets has always been contentious and open to different interpretations. Even today, while IFRS and US GAAP have moved towards convergence in a number of accounting areas, significant differences still remain in their treatment of intangibles. These differences are specific in the treatment of goodwill and research and development costs, and lead to specific differences in the final preparation of financial statements. It is the purpose of this assignment to examine the differences and similarities between US GAAP and IFRS for the treatment of Goodwill, Research and Development costs, Brands, Patents and Trademarks. A number of texts have been referred for this assignment, especially International Accounting and Multinational Enterprises 6th edition by Radebaugh, Gray and Black, International Financial Reporting: A Comparative Approach by Roberts, Weetman and Gordon, the US GAAP and IFRS websites, a number of specialised publications by PWC andand the published accounts of many multinational corporations. Accounting statements and established practices are often subject to individual interpretation and the perusal of a number of texts has enabled the researcher to prepare a holistic and critical assessment of the selected topics. Inputs from all these texts and publications have been used in the preparation of this paper. 2. Goodwill Goodwill arises as an intangible asset and comprises of the difference between the cost of an acquisition and the fair value of its identifiable assets, liabilities and contingent liabilities. A recent analysis by PricewaterhouseCoopers (PWC) estimates that intangible assets accounted for approximately 75 % of the purchased price of acquired companies in recent years. Increasing attention is now being paid on the management of intangible assets and the IFRS3 has responded to this need by detailing accounting procedures for intangible assets. Goodwill makes up approximately two thirds of the value of intangible assets of US companies and the figure for companies registered in the EU would presumably be similar. Accounting of Goodwill arises in the case of acquisitions where the purchase price exceeds the net cost of purchased tangible assets, the monetary difference being attributed to goodwill and other intangible assets. IFRS procedures, unlike US GAAP, previously required the amortisation of goodwill over a specific number of years, thus establishing an artificial life for this asset. This procedure has since been changed and with the IFRS position converging with that of GAAP, goodwill is not considered to be a wasting asset anymore. It however needs to be emphasised that this refers only to goodwill obtained from acquisitions. Internally generated goodwill is not reflected as an asset either under IFRS or under US GAAP. The IFRS enjoins companies to distinguish between goodwill and other identifiable intangible assets. As such the value of other intangible assets like Research and Development, Patents, Trademarks, Brands and others need to be removed from the goodwill basket to arrive at the residual goodwill value. The treatment of goodwill is different from other intangibles as, subject to periodic assessments for impairment, it is expected to maintain its value indefinitely. While both IFRS and US GAAP require goodwill to be valued, reconciled, detailed by way of factors and reflected in financial statements, they have dissimilar modes for its accounting treatment. In most acquisitions the amount of goodwill is significant because of the considerable difference between the purchase price and cost of net assets of the acquired company. The difference in accounting treatment between IFRS and US GAAP thus causes the results of the financial statements prepared under the two methods to vary considera bly and calls for a detailed reconciliation. There is no immediate plan to bring about a convergence between these two modes of treatment, which is a matter of regret. a) Goodwill under IFRS Goodwill is not amortised any longer under IFRS procedures and is considered to be an asset with indefinite life. It however has to be subjected to a stringent impairment test, either annually, or at shorter notice if the need arises, to assess for erosion in value. In the event of impairment, the Profit and Loss Account is charged with the computed impairment amount to ensure the immediate highlighting of poorly performing acquisitions. Goodwill is thus not seen as a steadily wasting asset but one with indefinite life; and with a value linked to the performance of the unit. Another significant change in the treatment of goodwill has arisen out of the requirement for treating all business combinations as purchases. This will eliminate the possibility of companiesà ¢Ã¢â€š ¬Ã¢â€ž ¢ not recording goodwill by pooling the assets and liabilities of various companies together for preparation of financial statements. The test for impairment of goodwill under the IFRS is carried out at the level of the Cash Generating Unit or a group of CGUs representing the lowest level at which internal managements monitor goodwill. The IFRS also stipulates that the level for assessing impairment must never be more than a business or a geographical segment. The test is a one stage process wherein the recoverable amount of the CGU is calculated on the basis of the higher of (a) the fair value less costs to sell or (b) the value in use, and then compared to the carrying amount. In case the assessed value is lesser than the carrying cost, an appropriate charge is made to the profit and loss account. The goodwill appropriated to the CGU is reduced pro rata. The IFRS requires detailed disclosures to be published regarding the annual impairment tests. These include the assumptions made for these tests, and the sensitivity of the results of the impairment tests to changes in these assumptions. M/s Radebaugh, Gray and Black, in their book International Accounting and Multinational Enterprises stress that these disclosures are intended to give shareholders and financial analysts more information about acquisitions, their benefits to the acquiring company and the efficacy and reasonableness of impairment reviews. Negative goodwill arises when the cost of acquisition is less than the fair value of the identifiable assets, liabilities and contingent liabilities of the company. While its occurrence is rare, negative goodwill can well arise when loss making units are acquired or a distress sale gives a company the opportunity to acquire a bargain. In such cases IFRS procedures stipulate that the acquirer should reassess the identification and measurement of the acquireeà ¢Ã¢â€š ¬Ã¢â€ž ¢s identifiable assets, liabilities and contingent liabilities and the measurement of the cost of the combination. The excess of net assets over the cost should be recognized and taken to the profit and loss account. Goodwill under US GAAP Goodwill was treated as an asset with indefinite life by US GAAP even when IFRS procedures allowed for its amortisation. The change in IFRS procedures is a thus a desirable step towards convergence. In US GAAP, goodwill is reviewed for impairment at the operating level, which specifically indicates a business segment, or at a lower organisational level. In no case can an impairment assessment be made for a level higher than a business segment. Impairment must be carried out annually or even at shorter intervals, if events indicate that the recoverability of the carrying amount needs to be reassessed. While these requirements are similar to those stipulated by IFRS, the procedure for assessment of impairment is significantly different and comprises of two steps. In the first step the fair value is computed and compared with the carrying amount of the concerned unit including goodwill. If the book value is higher than the fair value, no further exercise is suggested and goodwill carried forward at the same value. If however the fair value of the reporting unit is lesser than its carrying amount, goodwill is considered to be impaired and the second step is applied. Goodwill impairment, under US GAAP, is measured by computing the excess of the carrying amount of goodwill over its fair value. The computation for this is fairly simple and constitutes of determining the fair value of goodwill by allocating fair value to the various assets and liabilities of the reporting unit, similar to the procedure used for the determination of goodwill in a business combination. The calculated erosion in goodwill needs to be shown specifically as an impairment charge in the computation of income. The assessment and treatment of negative goodwill is also somewhat different in US GAAP, even though the basic accounting principles are similar to that followed by IFRS. In this case the excess of fair value over the purchase price is allocated on a pro rata basis to all assets other than current assets, financial assets, assets that have been chosen for sale, prepaid pension investments and deferred taxes. Any negative goodwill remaining after this exercise is recognised as an extraordinary gain. 3. Intangible Assets other than Goodwill Intangible assets other than goodwill are identifiable non-monetary assets without physical substance. M/s Radebaugh, Gray and Black state that intangible assets need to be identifiable, under the control of the company and capable of providing future economic benefits. While formulation of appropriate modes of accounting for these assets pose challenges to accounting theory and concepts, their importance in business is significant enough to warrant the application of detailed accounting thought. All the texts consulted have devoted significant attention to the treatment of intangible assets. A July 2006 paper on Accounting Standards regarding Intellectual and other Intangible Assets by Halsey Bullen and Regenia Cafini of the United Nations Department of Economic and Social Affairs is also very explanatory and deals with the subject both in depth and with comprehensiveness. This section deals with the similarities and dissimilarities under US GAAP and IFRS for specific intangible assets e.g. Research and Development Costs, Brands, Trademarks and Patents. While the growing importance of intangible assets call for their inclusion in financial statements, their intrinsic nature makes it difficult to do so. First, there is little connection between the costs incurred for creation of intangibles and their value. Second, it is also difficult to predict the extent of benefits that intangibles will be able to deliver. Both the IFRS and US GAAP have certain commonalities in the accounting treatment of intangible assets. In case of acquisitions, managements are enjoined to isolate specific intangible assets and value them separately from goodwill. All these assets have to be identified, valued and indicated separately in the balance sheet. The list of intangible assets that need to be recognised separately, as a result of IFRS 3 is extensive and includes a host of things like patents, brands, trademarks and computer software. IFRS 3 demands that the identification and valuation of intangible assets should be a rigorous process. Experts however feel that while valuing intangibles is essentially associated with subjectivity, logical mental application and the use of working sheets should be able to satisfy the demands of regulators. IFRS and US GAAP classify intangible assets, other than goodwill, into assets with limited useful life and assets with indefinite useful life. Assets with finite life are amortised over their useful life. While arbitrary ceilings are not specified on the useful life of those assets, they still need to be tested for impairment every year. An asset is classified as an asset with indefinite useful life if there is no probable limit to the period over which it will benefit the firm. It is however rare for intangible assets other than goodwill to have indefinite useful lives and most intangibles are amortised over their expected useful lives. Assets with indefinite lives have to be subjected to rigorous annual impairment tests. The fact that most intangible assets (other than goodwill) are amortised over their expected useful lives requires the determination of the expected useful life of each of the assets acquired. The general principles detailed above are common to both IFRS and US GAAP and are useful in determining the broad procedures for accounting and disclosure of intangible assets. As previously elaborated, accounting treatment primarily depends upon the determination of the life of an intangible asset, more specifically whether it has an indefinite or finite measurable life. All intangibles are governed by the same sets of disclosure requirements. Accordingly, financial statements should indicate the useful life or amortisation rate, amortisation method, gross carrying amount, accumulated amortisation and impairment losses, reconciliation of the carrying amount at the beginning and the end of the period, and the basis for determining that an intangible has an indefinite life. Apart from these requirements, the differences, detailed below, between US GAAP and IFRS in the treatment of Research and Development costs, Brands, Trade Marks and Patents, also need consideration. Treatment of Research and Development Costs and Brands Development costs are however assessed for valuation of long term benefits and, amortised over their determined benefit period. Capitalisation of development costs is allowed only when development efforts result in the creation of an identifiable asset, e.g. software or processes, whose beneficial life and costs can be measured reliably. If however a Research and Development project is purchased, IFRS provides for the treatment of the whole amount as an asset, even though part of the cost reflects research expenses. In the case of further costs being incurred on the project after its purchase, research costs will need to be expensed out while development costs will be eligible for capitalisation, subject to their meeting the required criteria. US GAAP however stipulates that all Research and Development costs be immediately charged to expenses. Certain development costs pertaining to website and software development are however allowed to be capitalised. Research and Development assets, if acquired are valued at fair value under the purchase method. However if the assets do not have any alternate use they are immediately charged to expense. Both PWC and publications opine that US GAAP will most probably move towards the IFRS position on Research and Development as part of the short term convergence exercise. Brands The treatment of Brands is similar under both US GAAP and IFRS norms. It has been specifically clarified that the value of brands generated internally should not be reflected in financial statements. In case of brands obtained through purchase or acquisition the value of the brand will have to be computed at cost or fair value and it will need to be determined whether the life of the brand is indefinite or finite. Brands with indefinite lives will need to be subjected to rigorous impairment tests every year, and treated like goodwill. Brands with finite lives, while subject to yearly impairment tests, will need to be amortised like other intangible assets. It needs to be noted that the mode of assessment of impairment in US GAAP is different from IFRS and this factor will accordingly come into play for assessment of impairment. Trademarks and Patents The costs of Patents and Trademarks, when developed and obtained internally comprise, mostly of legal and administrative costs incurred with their filing and registration and are expensed out as regular legal or administrative costs. The IFRS specifies that no revaluation is possible for Trademarks and Patents in accordance with IAS 38. This is because an active market cannot exist for brands, newspaper mastheads, music and film publishing rights, patents, or trademarks, as each such asset is unique. In the case of patents and trademarks obtained through acquisition, the treatment is similar to the broad category of intangible assets, for identification, valuation, measurement and recognition for purposes of separate disclosure. Acquired patents and trademarks are measured initially at purchase cost and are amortized on a straight-line basis over their estimated useful lives. Bibliography Bullen, H, and Cafini, R, 2006, Accounting Standards Regarding Intellectual Assets, UN Department of Economic and Social Affairs, Retrieved November 14, 2006 from unstats.un.org/unsd/nationalaccount/ia10.pdf FASB: Financial Accounting Standard Board, 2006, Retrieved November 14, 2006 from www.fasb.org IFRS and US GAAP, 2005, IAS Plus , Retrieved November 14, 2005 from .net/dtt/cda/doc/content/dtt_audit_iasplusgl_073106.pdf Intangible assets: brand valuation, 2004, IFRS News Brand Valuation, Retrieved November 14, 2006 from www.pwc.com/gx/eng/about/svcs/corporatereporting/IFRSNewsCatalogue.pdf Radebaugh, L.H., Gray, S.J., Black, E.L., 2006, International Accounting and Multinational Enterprises, 6th edition, John Wiley and Sons, inc., USA Roberts, C, Westman, P, and Gordon, P, 2005, International Financial Reporting: A Comparative Approach, 3rd edition, FT Prentice Hall, USA

Shit :: essays research papers

Cornerstone Graphics What is Web Page Design?   Ã‚  Ã‚  Ã‚  Ã‚  The World Wide Web is comprised of interconnected documents stored on the global network of computers known as the Internet. The documents are called Web pages. Linked pages are called Web sites. Web sites are uniquely formatted to provide information, collect information, and to capture the attention of consumers.   Ã‚  Ã‚  Ã‚  Ã‚  In today's global marketplace, a presence on the World Wide Web is vital to business success. Creating effective and appealing Web pages is both a skill and an art form that takes technical knowledge, creative abilities, and practice. Reasons for Developing a Web Site   Ã‚  Ã‚  Ã‚  Ã‚  Studies show that millions of people have access to the Internet at home and/or at work. Forecasts predict that in the near future, Internet access will be as ubiquitous as television and telephones, and those left off the Web will be left behind in competition.   Ã‚  Ã‚  Ã‚  Ã‚  Due to the vast numbers of Internet users around the world, it is simple and cost effective to contact customers, suppliers, and others on-line. The cost of maintaining a Web site is minimal, especially in comparison to other types of marketing. Savings are made throughout the organization, including travel and entertainment costs. Expand Customer Base   Ã‚  Ã‚  Ã‚  Ã‚  These same contacts will lead to business expansion opportunities, with a minimum of actual travel. Another benefit is that a huge amount of information about businesses, markets, regulations, etc. is available on-line. Research can be successfully accomplished from a home office, without requiring costly travel and time spent abroad. Flexibility   Ã‚  Ã‚  Ã‚  Ã‚  Work can be accomplished regardless of time zone differences and work habits. Not only can your staff use the Web to communicate with others, but also people around the world can contact you even in the middle of the night. Information is available 24 hours a day, seven days a week.   Ã‚  Ã‚  Ã‚  Ã‚  Web sites can be created to suit the customers' needs. Information, design, links, and other features can be developed per customer specifications. Sites can include as many or as few pages as the customer requires. Pages may include order forms, product catalogues, general information, contact names, and so on. Sites can link to existing sites, or other newly developed sites.

Intuitive Decision Making Theory Essay

The intuitive decision making theory can be described as the process of receiving input and ideas without knowing exactly how and where they came from.Intuitive decision making is far more than using common sense because it involves additional sensors to perceive and get aware of the information from outside. Sometimes it is referred to as gut feeling, sixth sense, inner sense, instinct, or inner voice. Information acquired through associated learning and stored in long-term memory is accessed subconsciously to form the basis of a judgment or decision. Our ability to make hunch decisions varies considerably; therefore, intuition can either be a useful ally or it can lead to costly and dangerous mistakes. Intuition may be just as effective in decision-making as an analytical approach, and sometimes more efficient and effective, depending on the decision-maker’s level of expertise on the subject at hand. Analytic decisions are great for breaking things down into smaller parts, which is necessary for a math problem. But intuition is about looking at patterns and wholes, which is needed when making quick decisions about whether something is right or wrong. For example, if one works in an industry where rising up the ranks occurred, his expertise will likely serve an intuitive approach. On the other hand, if one gains expertise in another field, he may not have the background to rely as strongly on intuition. Analytical thinking has always been viewed as a more effective means to critical reasoning compared to the intuitive approach. Yet as businesses place a greater emphasis on the speed and effectiveness of decision making, the intuitive approach has been identified as an increasingly important tool.

My Oedipus Complex by Frank O’Connor

â€Å"My Oedipus Complex† by Frank O'Connor â€Å"My Oedipus Complex† is a story about a young boy of 5, Larry, who grows up in his own safe world with just himself and his mother. He is attached to his mother and wants her to belong only to him and considers his father a rival ? for her attention. However, when his father returns from WWI, a man whom Larry hardly knows, it is a constant battle between the two for the mother's love and attention. Larry is jealous of losing his mother’s undivided attention, and finds himself in a constant struggle to win back her affections. There are tree main characters in the story: Larry, his mother and father. Larry is a creative and imaginative boy. He gives his legs names Mrs. Right and Mrs. Left and invent „dramatic situations for them in which they discussed the problems of the day. â€Å" They discuss what mother and he „should do during the day and what presents Santa Claus should give a fellow for Christmas. He is full of joy, â€Å"feeling rather like the sun, ready to illuminate and rejoice. † He is a kind-hearted boy, thinking about his mo†¦. The novel My Oedipus Complex written by the famous Irish short storywriter Frank O’Conner, in my opinion, is more a spiritual exploration of the problems of youth and growing-up than just a simple story told by a little kid. The dramatic experience of Larry (both the narrator and the protagonist of the novel) seems to be the representation of part of our childhood stories. So let me have a brief analysis of the theme of the passage by looking into Larry’s character and what Larry went through in his heart in this story. While his father was fighting in the WW1 and rarely went back home, Larry was enjoying himself and relishing all of his mother’s attention and care, just as what he said in the third paragraph—â€Å"the war was the most peaceful period of my life†. However, things started to turn bad when his father came back and stayed at home: his mum’s love for him was shared by a â€Å"stranger†, he was told to shut up when the â€Å"stranger† was either talking or sleeping, and perhaps worst of all, he forfeited the right of climbing into the big bed and sharing his schemes with his mum every morning. These changes so upset and saddened him that, eventually, the boy became rebellious and declare an â€Å"open and avowed† war against his father, in which the two just contended for the mother’s attentions and care. As we know, to Larry’s disappointment, however hard he tried or whatever he did, he proved to be always on the disadvantaged side in the â€Å"war†. Then the author depicted an interesting dialogue between Larry and his mother, which may be construed as a reflection of the title â€Å"My Oedipus Complex†, but, according to me, it also perfectly reveals a change and maturation of Larry’s inner heart, for to be a husband means loads of responsibilities. What brought about the next big change in this family as well as the climax of the story was the birth of little sonny.

Divorce Bill Essay

Underpinning this proposal is a commitment to the policy of the State to protect and strengthen marriage and the family as basic social institutions, to value the dignity of every human person, to guarantee full respect for human rights, and to ensure the fundamental equality before the law of women and men. In the Filipino culture, marriage is regarded as a sacred union, and the family founded on marriage is considered as a fount of love, protection and care. Philippine society generally frowns upon and discourages marital break-ups and so provides cultural and legal safeguards to perserve marital relations. Cultural prescriptions and religious norms keep many couples together despite the breakdown of the marriage. But the cultural prescriptions for women and men differ. Women are traditionally regarded as primarily responsible for making the marriage work and are expected to sacrifice everything to preserve the marriage and the solidarity of the family. While absolute fidelity is demanded of wives, men are granted sexual license to have affairs outside marriage. Yet when the marriage fails, the woman is blamed for its failure. Reality tells us that there are many failed, unhappy marriages across all Filipino classes. Many couples especially from the marginalized sectors, who have no access to the courts, simply end up separating without the benefit of legal processes. The sheer number of petitions that have been filed since 1988 for the declaration of the nullity of the marriage under Article 36 of the Family Code (commonly known as â€Å"annulment†) shows that there are just too many couples who are desperate to get out of failed marriages. Even when couples start out well in their marriage, political, economical and social realities take their toll on their relationship. Some are not prepared to handle the intricacies of the married life. For a large number of women, the inequalities and violence in marriage negate its ideals as the embodiment of love, care and safety and erode the bases upon which a marriage is founded. The marital relations facilitate the commission of violence and perpetuate their oppression. Official figures in 2009 showed that nineteen women were victims of marital violence everyday. Among the different forms of violence and abuse against women committed in 2009, wife battery ranked highest at 6,783 or 72% according to the Philippine National Police (PNP). The Department of Social Welfare and Development (DSWD) likewise recorded marital violence as highest among different forms of violence against owmen at 1,933. Previous reports of the PNP about three of ten perpetrators of violence against women were husbands of the victims. Husbands accounted for 28 percent of the violence against women crimes. Given these realities, couples must have the option to avail of remedies that will pave the way for the attainment of their full human development and self-fulfillment and the protection of their human rights. Existing laws are not enough to guarantee and protect these rights. To quote the Women’s Legal Bureau, Inc. , a legal resource NGO for women: â€Å"The present laws relating to separation of couples and termination of marriage are inadequate to respond to the myriad causes of failed marriages. Particularly, the remedies of declaration of nullity and annulment do not cover the problems that occur during the existence of marriage. Legal separation, on the other hand, while covering problems during marriage, does not put an end to marriage. † â€Å"Though both divorce and a declaration of nullity of a marriage allow the spouses to remarry, the two remedies differ in concept and basis. A declaration of nullity presupposes that the marriage is valid from the beginning and the court declares its non-existence†¦ Beyond [the] grounds specified [in the law], declaration of nullity is not possible. † â€Å"In annulment, the marriage of the parties is declared defective from the beginning, albeit it is considered valid until annulled. The defect can be used to nullify the marriage within a specified period but the same may be ignored and the marriage becomes perfectly valid after the lapse of that period, or the defect may be cured through some act. The defect relates to the time of the celebration of the marriage and has nothing to do with circumstances occurring after the marriage is celebrated. In annulment, the marriage is legally cancelled, and the man and woman are restored to their single status. † â€Å"Since August 3, 1988, couples have been given a way out of failed marriages through Article 36 of the Family Code†¦Ã‚  The remedy provides under Article 36 is declaration of nullity of the marriage. The article voids a marriage where one party is â€Å"psychologically incapacitated† to comply with the essentials of marital obligations. Consistent with the concept of void marriages (where the remedy is declaration of nullity), the law requires that the incapacity must have existed at the time of the celebration of the marriage†¦ In practice, Article 36 has become a form of divorce, as valid marriages are declared void every day in the guise of â€Å"psychological incapacity. The innumerable Article 36 cases brought to trial courts is an indication of the elasticity of Article 36 to accommodate the needs of many couples desiring to terminate their marriages. It is proof that divorce is needed in the Philippines. Article 36 provides a remedy only for spouses who can prove â€Å"psychological incapacity†. The concept certainly cannot accommodate all cases where divorce would be necessary. What we need is a divorce law that defines clearly and unequivocally the gr ounds and terms for terminating a marriage. That law will put an end to the creative efforts played daily in courtrooms across the country to accommodate a wide range of cases in order to prove â€Å"psychological incapacity. † (Women’s Legal Bureau, Inc. , The Relevance of Divorce in the Philippines, 1998) Thus, the bill seeks to introduce divorce as another option for couples in failed and irreparable marriages. The bill was crafted in consultation with women lawyers and inspired by the studies and inputs of various women’s groups and the experiences of spouses gathered by GABRIELA from its various chapters nationwide. The bill seeks to introduce divorce in Philippine law with a strong sense of confidence that it will be used responsibly by Filipino couples. This confidence stems from the experiences of Filipino families that show that separation is usually the last resort of many Filipino couples whose marriage has failed. Cases of battered women also support this. Battered women invariably seek separation only after many years of tring to make the marriage work. Separation only becomes imperative for them when they realize that it is necessary for their and their children’s survival. Divorce could actually provide protection to battered women and their children from further violence and abuse. With the predominance of the Catholic faith in the Philippines, the fear that divorce will erode personal values on marriage appears unfounded. The experience of Italy, where the Vatican is located, and Spain, two predominantly Catholic countries which practice divorce, supports this. Those countries have a low rate of divorce. Italy registers a 7% rate while Spain registers 15%. The figures reflect the strong influence of religious beliefs and culture on individuals in deciding to terminate marital relations. Historically, divorce had been part of our legal system. In the beginning of the 16th century, before the Spanish colonial rule, absolute divorce was widely practiced among ancestral tribes such as the Tagbanwas of Palawan, the Gadangs of Nueva Vizcaya, the Sagadans and Igorots of the Cordilleras, and the Manobos, B’laans and Moslems of the Visayas and Mindanao islands. Divorce was also available during the American period, starting from 1917 (under Act No. 710 enacted by the Philippine Legislature), and during the Japanese occupation (under Executive Order No. 141) and after, until 1950. It was only on August 30, 1950, when the New Civil Code took effect, that divorce was disallowed under Philippine law. Only legal separation was available. The same rule was adopted by the Family Code of 1988, which replaced the provisions of the New Civil Code on marriage and the family, although the Family Code introduced the concept of â€Å"psychological incapacity† as a basis for declaring the marriage void. In recognition of the history of divorce in the Philippines, the farmers of the 1987 Philippine Constitution left the wisdom of legalizing divorce to the Congress. Thus, the 1987 Constitution does not prohibit the legalization of divorce. This bill is respectful of and sensitive to differing religious beliefs in the Philippines. It recognizes that the plurality of religious beliefs and cultural sensibilities in the Philippines demand that different remedies for failed marriages should be made available. For this reason, the bill retains the existing remedies of legal separation, declaring of nullity of the marriage and annulment and only adds divorce as one more remedy. Couples may choose from these remedies depending on their situation, religious beliefs, cultural sensibilities, needs and emotional state. While divorce under this proposed measure severs the bonds of marriage, divorce as a remedy need not be fo the purpose of re-marriage; it may be resorted to by individuals to achieve peace of mind and facilitate their pursuit of full human development. This bill also seeks to make Philippine law consistent in the way it treats religious beliefs with respect to termination of marriage. Philippine law through the Code of Muslim Personal Laws of the Philippines (Presidential Decree No. 1083 [1977]) allows divorce among Filipino Muslims, in deference to the Islamic faith which recognizes divorce. Non-Muslim Filipinos should have the same option under Philippine law, in accordance with their religious beliefs. The bill proposes five grounds for divorce. All the five grounds are premised on the irreparable breakdown of the marriage and the total non-performance of marital obligations. Thus, the bill provides that a petition for divorce may be filed when the petitioner has been separated de facto (in fact) from his or her spouse for at least five years at the time of the filing of the petition and reconciliation is highly improbable, or when the petitioner has been legally separated from his or her spouse for at least two years at the time of the filing of the petition and reconciliation is highly improbable. Not all circumstances and situations that cause the total breakdown of a marriage could be defined in this proposed measure. Thus, the bill also provides that divorce may be granted when the spouses suffer from irreconcilable differences that have caused the irreparable breakdown of the marriage. Spouses living in a state of irreparable marital conflict or discord should be given the opportunity to present their marital contrarieties in court and have those differences adjudged as constituting a substantial ground to put an end to the marriage. Another ground for divorce included in the bill is when one or both spouses are psychologically incapacitated to comply with the essential marital obligations. This provision will consequently repeal Article 36 of the Family Code. The bill seeks to include â€Å"psychological incapacity† in the grounds for divorce in the belief that the concept is consistent with the termination of marital ties rather than with a void marriage. This bill seeks to eliminate â€Å"condonation of the act† and â€Å"consent to the act† as grounds for denying a petition for legal separation and, by extension, a petition for divorce. Many spouses especially women ignore the offense because of the social and economic conditions they are in. Many women in the marginalized sectors tend to condone the offense because they are economically dependent on their spouses or because of the stigma attached to failed marriages. Some women who are perceived to be condoning the acts of their husbands actually suffer from the cycle of spousal abuse such that they have become so disempowered to address their situation.

Mis 2200 Essay Example | Topics and Well Written Essays - 250 words - 1

Mis 2200 - Essay Example One should understand this key element of the group’s makeup when outlining the mode and content of one’s presentation. Unlike a standard business audience that often contains employees and business representatives united by common business objectives and appropriate knowledge and experience of the presentation topic, the goal of completing the course is often the common denominator with the classroom audience. For the classroom audience, technical jargon may not be appropriate, and the level of detail presented should be custom-tailored to accommodate the differences in knowledge of the audience. Additionally, as with any audience, the classroom audience appreciates clarity and brevity. Often, a number of students deliver presentations during one class. The ability to communicate in a clear and concise manner when presenting can add impact and interest for the audience. Conversely, presenters who ramble and provide extraneous detail can make a presentation boring and ponderous. Like knowing the audience, the appropriate level of detail presented in a clear and concise manner is critical to delivering a memorable and insightful message. Skills applied in the classroom translate to any presentation setting, and can be a critical part of success in the business world. Particularly in a classroom setting, one should know one’s audience and understand the level detail needed for effective delivery of the material. Clarity and conciseness are vital to successful presentation and the presenter should tailor the delivery of the message to the unique audience in attendance as much as