Wednesday, August 26, 2020

Teenagers play computer games too much Essay Essay Example

Youngsters play PC games a lot of Essay In present day society. it is extremely normal playing processing machine games. Despite the fact that figuring machine games are normal in our life. they have non just great impacts. yet, other than terrible impacts. especially to youths. Moreover. despite the fact that guardians realize that teenagers play registering machine games unnecessarily a lot. they do non cognize that why youths are broadly energized at registering machine games. furthermore, what the terrible impacts of figuring machine games are. There are two boss causes that young people play processing machine games too much a lot. In add-on. playing processing machine games too much has two boss impacts. The primary ground that youths play registering machine games unreasonably much is extremely straightforward. since processing machine games are extremely fun. PC games’ points point of convergence on to ease accentuation. Consequently. figuring machine games are extremely brilliant and energizing. Plainly. youths are stunned to figuring machine games as a result of this point. In add-on to cheerfulness. registering machine games are anything but difficult to pass cut and drench. Teenagers’ thought has non framed entirely yet. thus. they simple lose their idea while they are playing processing machine games. This territory makes that simple to pass cut. Besides. young people are simple drenched to figuring machine games. as figuring machine games make brumous young people. These two causes influence that young people play figuring machine games unreasonably a lot. We will compose a custom paper test on Teenagers play PC games an excessive amount of Essay explicitly for you for just $16.38 $13.9/page Request now We will compose a custom article test on Teenagers play PC games an excessive amount of Essay explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom article test on Teenagers play PC games an excess of Essay explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer Young people are eager to processing machine games since registering machine games are extremely fun. what's more figuring machine games could pass clasp and plunge extremely simple. Moreover. registering machine games influence seriously to young people. Other than. registering machine games influence that teenagers be lethargic and do only thing that they need. PC games are inert movement. Adolescents only stay at put and sit in forepart of processing machines. On the place where there is that ground. young people become lethargic. Moreover. teenagers become as a vain person. Regardless of whether youths should make something. they do non make that. since they do non want do that. In a nutshell. youths become lethargic and gaudiness. as they play registering machine games unreasonably a lot. The second outcome of registering machine games is that figuring machine games make teenagers progressively brutal and misjudging that they are characters of the games. PC games are extremely rough now yearss and young people become viciously while they play registering machine games. Orchestrating to P. M. Greenfield. who composed â€Å"Mind and Media† . said in her book. â€Å"Video games have savage substance ; Television has rough substance ; diverting books had brutal substance ; films have fierce substance. There has for quite some time been the concise that rough substance may learn savage behaviour† ( â€Å"Mind and Media† . 102 ) . Besides. Barrie Gunter declared. â€Å"Extrapolating †¦ from playing registering machine or picture games with rough subjects. for example, increasing of perceptual encounters risk or threat in the existent universe. † ( â€Å"The impacts of computer games on children† . 90 ) . Other than he proclaimed in same book. â€Å"The intensity of picture or figuring machine games may other than find signifier the sentiment of control which they invigorate in juvenile players† ( 93 ) . Along these lines. registering machine games drive young people progressively vicious. Other than. young people could confuse that they are figuring machine games character. For delineation. in Korea. one male youngster murdered his more youthful sister with and hatchet. as he imagined that it is only game. In choice. figuring machine games influence to young people that they become vicious and do non cognize which is existent life. The old circumstances and end results are terrible face of registering machine games. Regardless of whether processing machine games have some great impacts. truth be told. figuring machine games have a bunch more awful impacts than great impacts. Along these lines. young people ought to be watched. on the off chance that they play registering machine games too much a lot. Plants refered to: Greenfield. Patricia Marks. Brain and media. US of America. Library of Congress Cataloging in Publication Data. 1984. Gunter. Barrie. The Effects of Video Games on Children. Britain. Sheffield Academic Press. 1998

Saturday, August 22, 2020

John Adams Essays (1660 words) - John Adams,

John Adams John Adams, who turned into the second leader of the United States, has been blamed by certain students of history for being the nearest thing America at any point had to a tyrant or ruler (Onuf, 1993). Such solid allegations ought to be inspected with regards to the period in which Mr. Adams lived and served. A closer assessment of the authentic occasions happening during his bad habit administration and his term as president, emphatically proposes that Adams was not, indeed, a despot. In reality, aside from his absence of magnetism and political appeal, Adams had an extremely effective political profession before joining the new national government. He was, also, profoundly looked for after as a local official during the early development of the new government power (Ferling, 1992). Adams was an accomplished, prepared loyalist, and experienced representative. He was the sprinter up in the political decision wherein George Washington was chosen the primary United States President. A s per the discretionary school arrangement of that time, the second applicant with the most appointive votes turned into the Vice President (Smelser Thomas Jefferson and Alexander Hamilton. Jefferson, a veteran legislator turned into the Secretary of State and Hamiliton, a youthful, straightforward New Yorker legal counselor, turned into the Secretary of the Treasury (Ferling, 1992). Jefferson, similar to Adams, had additionally marked the Declaration of Independence. Hamilton, be that as it may, was the main bureau part moderately obscure to Adams (Ferling, 1992). It was Hamilton, in any case, who exceeded expectations during this new organization by starting various, imaginative, and regularly questionable projects, a considerable lot of which were very effective. Adams and Hamilton were the two Federalists. Not at all like Hamiliton, Adams was progressively moderate (Smelser Wood, 1992). He was, be that as it may, very smart and evidently had a protected confidence, being very wi lling the test custom (Wood, 1992). Adams was a seriously self-reflective man, however sure (Calhoon, 1976). By 1795, clash was seething with France. Washington clarified that he was not coming back to office. This, just because, gave the drive to the two contrasting political methods of reasoning to adjust into independent gatherings, despite the fact that the Federalists never believed themselves to be a gathering (Wood, 1992). Hamilton attempted to by-pass Adams by selecting Carolinian Thomas Pickney (Ferling, 1992). He had impelled a comparative scheme to shield Adams from vanquishing Washington in the second national political decision, as Adams had found (DeCarolis, 1995). Regardless of the isolated Federalists, Adams crushed Thomas Jefferson by three discretionary votes. He turned into the subsequent president and Jefferson, having the second biggest number of votes, became VP. This occasion, as well, is huge on the grounds that without precedent for office here were two men of entirely unexpected methods of reasoning of government, endeavoring to run the nation together. Adams' administration was distressing from the snapshot of his introduction. In his location, he tried to clarify that he was not a monarchist (Allison, 1966). France had proclaimed to hold onto American boats. The nation was isolated about whether to be star British (as was Hamilton) or ace France (as was Jefferson). Hamiliton in the long run surrendered the situation of auditor general, however kept on sending Adams spontaneous proposals in regards to international strategy issues (DeCarolis, 1995). Adams disdained Hamilton's intruding in his official rights. He in the end ousted two other Hamiltonian bureau

Sunday, August 16, 2020

Quantitative Coursework at SIPA Yes, you will pass COLUMBIA UNIVERSITY - SIPA Admissions Blog

Quantitative Coursework at SIPA Yes, you will pass COLUMBIA UNIVERSITY - SIPA Admissions Blog I remember when I first looked at the core requirements for SIPA: Microeconomics Macroeconomics Quantitative Analysis I saw those three classes and I immediately thought “Am I cut out for this?” For context, I attended a small liberal arts college where I majored in Government and History. During my four years of undergrad, I took one math course and one science course. My internships didn’t require much of a quantitative background, so I graduated with only a basic understanding of Excel and organizational databases. Yet, I still decided to apply. When I was admitted, my anxiety did not get better. Instead, it got worse. I kept worrying that I was going to have some sort of reverse “Eureka!” moment while sitting in Microeconomics, where I finally realized I was incapable of doing graduate level math. Alas, that did not happen; I managed to get through Micro and Macro my first year and even received high grades in both classes! For anyone who is worried about the Quant requirements, please do not stress. It is possible to succeed in these courses! And no, SIPA students are not all math whizzes or kids who act like they don’t get math but are secretly really good at it. I’d say a majority of newly admitted SIPA students come in with a similar background as myself. So in terms of what you can expect, here’s a rough breakdown. Micro/Macro: Both entry level economics courses are mandatory for all SIPA MPA/MIA students. There are two ‘levels’ to the courses. The upper division classes are for students who are comfortable with calculus or are really willing to challenge themselves, by learning how to pick up the calculus concepts as they go. Students who either concentrate in International Finance and Economic Policy or want to take higher level economics/trade/finance courses all take the upper division micro/macro courses. I took the lower level options for both Micro and Macro. Both classes have a fair share of math, but it is mostly arithmetic and geometry. Most of it is all conceptual and the class really is about understanding when to use the right formulas/approach to a question. Believe or not, the math becomes easier over time; the hard part, is again, knowing when to use what. Whether you enroll in the lower or upper level courses, you will have your main two hour class, recitation, which is an extra class taught by teaching assistants, and a weekly group problem set. Thankfully, students have access to teaching assistants who offer office hours pretty much every day of the week. These office hours last around two hours and they’re an excellent opportunity to go over concepts and to ask questions you may have on problem sets. I was diligent about staying on top of my work, so I would go to class, recitation, and office hours every week. Add on top of that the time I spent on the homework and I probably ended up spending roughly ten or more hours a week on Micro/Macro. However, when you are working with these ideas for hours every week, you really start to pick it up. If you put the time in, you will learn it; trust me! Quantitative Analysis (Quant): I am currently in Quant 1 now. Quant is essentially statistics. You have one weekly lecture, a ‘lab’ which is effectively a recitation, and a weekly problem set. The class mostly covers the formulas and theory behind Stats, while the labs tend to focus on interpreting and using STATA, a program for statistics that helps researchers organize and analyze data. I have found Quant to be a bit harder than Micro/Macro. That being said, if you attend class, lab, office hours and work on the problem set, it’s almost impossible to walk away without feeling like you have some sort of grasp on the topic. For the more ambitious students In all likelihood, I won’t be taking anymore quantitative courses at SIPA after I knock out my requirements. However, I have known plenty of students that have gone on to complete the upper division courses, including some friends of mine who were equally as worried about Micro and Macro! For students interested in learning more about Statistics, you can take Quant 2 and Quant 3, as well as other modeling and research methods courses. For students interested in higher level economics courses, be mindful that some courses require that you take upper level Macro/Micro; this is typically because these classes use calculus and other advanced methods that are not covered in the lower level introductory courses. However, there are plenty of upper level courses that do not have rerequisites that cover international trade, game theory, cost-benefit analysis, budgeting and financial markets. The Point Is, Don’t Psych Yourself Out If you are currently applying to SIPA or were recently admitted, you are capable of doing well in SIPA’s quantitative courses. These courses are a veritable rite of passage here and everyone experiences it together. By your second year, Micro/Macro will be a distant memory and you’ll joke with your peers about how stressed you all were. So to all future Seeples out there, good luck!

Sunday, May 24, 2020

Father And Son Historians, Arthur M. Schlesinger Essay

Father and son historians, Arthur M. Schlesinger and Arthur M. Schlesinger Jr., asked some of the top historians in the country to rank each president in the categories Great, Near Great, Average, Below Average, and Failure based on their time in the White House (Schlesinger Jr. 179). The official ranking lists Andrew Jackson as the fifth best president overall, which landed him a comfortable spot in the â€Å"Near Great† category. Andrew Jackson’s presidency belongs in a much lower category due to his immoral character, unilateral decision-making, and his unimpressive presidency relative to that of other presidents. Before expanding on the specifics of why Andrew Jackson does not belong in the â€Å"Near Great† category, the criteria that Andrew Jackson along with other presidents will be analyzed against needs to be outlined. First, the qualifications of each president are of the utmost importance when determining presidential â€Å"greatness.† The quali fications of the president are delineated in Article II of the U.S. Constitution. The president’s established qualifications outlined in Article II are as follows: to be eligible, one must be a natural-born citizen of the United States, must have lived in the United States for at least 14 years, and must be at least 35 years of age (Cornell). Though important, these qualifications alone would allow almost anyone over the age of 35 to be qualified enough to become president. To go above and beyond the baseline criterion, a person needsShow MoreRelatedOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesHistory of Southern Life Lisa M. Fine, The Story of Reo Joe: Work, Kin, and Community in Autotown, U.S.A. Van Gosse and Richard Moser, eds., The World the Sixties Made: Politics and Culture in Recent America Joanne Meyerowitz, ed., History and September 11th John McMillian and Paul Buhle, eds., The New Left Revisited David M. Scobey, Empire City: The Making and Meaning of the New York City Landscape Gerda Lerner, Fireweed: A Political Autobiography Allida M. Black, ed., Modern American QueerRead MoreOpportunities23827 Words   |  96 Pagesslowly after the American Revolution, more rapidly in the early 1800s. In 1859, Americans consumed about eight pounds of coffee a year, per capita.22 Many city dwellers enjoyed the drink in coffeehouses. But most men and women, as the industry historian Mark Pendergrast noted, â€Å"drank coffee at home or brewed it over campfires heading west.†23 In the city or on the frontier, the beverage was generally prepared by boiling grounds in water. Some users added eggs or fish skins to the mixture to clarifyRead MoreContemporary Issues in Management Accounting211377 Words   |  846 Pagesroles of the new techniques. The BSC was originally presented as a fairly modest technique for putting Wnancial information in the context of diVerent kinds of non-Wnancial information (Kaplan and Norton 1992), brought to Robert Kaplan’s attention by Arthur Schneiderman of Analog Devices (Kaplan 1998: 99). Subsequently it has been proposed as an all-encompassing management control system that should be at the heart of the strategy-making process (Kaplan and Norton 2001a, 2001b) but without giving much

Wednesday, May 13, 2020

Everybody Hates Chris - 1164 Words

Since television came into existence, it has evolved into a useful tool to spread ideas, both social and political, and has had a great effect on the generations growing up with these heavily influential shows. To these younger generations, television has taken the role of a teacher, with the task of creating a social construction by which many of us base our personal beliefs and judgments on. This power allows television shows take the opportunity to address problems in a manner that many audiences can take to heart. Many television shows present controversial topics in a comical matter, in some ways to soften the blow of hard-hitting reality at the same time bringing attention to the issue being addressed. In the television show,†¦show more content†¦Buying stolen goods is a great deal, and a good way to stretch a dollar in Chriss neighborhood and it was perfectly acceptable, unless they were selling your stolen property. This portrayal of Chriss neighborhood further reinf orces the class differences between the white and black neighborhoods in New York and by extension throughout the United States. Chris returns to school and so returns the racial stereotypes that affect his day-to-day life. As the rumor of him beating up the bully continues to spread, Chris is put into a position where he cannot defend himself from any attackers or he would be labeled as the aggressor and punished by detention. Shortly after Chris begins his school day, he is called into the principal’s office to be lectured by the schools principal. Very quickly the most heinous stereotypes are said by the principal, a man who is supposed to be of superior intelligence and moral understanding. The principal tries to sympathize with Chriss life by assuming he does not have a father, that his mother is on drugs, and that Chris was born a crack baby. Chris, not having any of these issues, is shocked and confused with the principle’s assumptions of what his life is like. By putting these stereotypes into words, the television show forces the audience to examine their own thoughts on racial stereotypes and where the line should beShow MoreRelatedEverybody Hates Chris Is A Sitcom958 Words   |  4 PagesEverybody Hates Chris is a sitcom about a young African American teenage boy growing up in Brooklyn, NY in the 1980s, based on and told from the experiences of Chris Rock, Emmy-award writer/actor/comedian. Chris is the oldest of three children who unlike many children in his community has both of his parents in the home. His father is a penny-pinching workaholic with two jobs, and his mother works part-time to help support the family although they are scrimping and scraping to get by. 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Being an intellectualRead MoreDonald Trump : America s Request And Actually Make America Great Again Essay1553 Words   |  7 Pagesout most wrongdoing in America, but on the other hand he s on record saying that we ought to give Europeans access to America and a way to citizenship, however not Latinos south of our American/Mexican fringe. Why, Donald? Why does he appear to have hate for racial minorities? We re not saying he is a bigot, but rather it smells, strolls, quacks and swims like a duck. You figure it out. Donald Trump has likewise disrespected himself on Twitter, with his racial tweets. In one of his tweets he has saidRead MoreKendrick Lamar s Music And Music1011 Words   |  5 Pagesexplains why people do drugs in back in Compton. They need to escape from reality, because in reality their friends are dying and the only way out of the ghetto is with music. The reason why Kendrick Lamar’s music matters so much to society is because everybody can learn from his lessons. He is a â€Å"old soul†, because he is young but is incredibly wise. He made the biggest decision of his life when he was young. His best friend Lil L chose to be a westside piru while Kendrick chose to be a musician. Kendrick’s

Wednesday, May 6, 2020

The Renaissance and the Harlem Renassance Free Essays

The Renaissance and the Harlem Renaissance: A Comparison and Contrast The Renaissance Period of the 14th-16th century was a time of change and growth in the world of art. All art forms experienced progress not only in terms of the human aspect of imagination, creativity and philosophy, but also in terms of progress in available technologies and available materials and tools. The Harlem Renaissance of the sass’s and ass’s was similarly a time of change in the human condition as well as technique and subject matter. We will write a custom essay sample on The Renaissance and the Harlem Renassance or any similar topic only for you Order Now The medium of visual art, particularly painting, of both periods provides a fascinating study of comparison and contrasts. The Renaissance was a time of prolific production of paintings, many that are now considered masterpieces. At the beginning of the 14th century a change occurred regarding the philosophy behind art. The emergence of the Renaissance Humanist movement and its focus on the human condition separate from the church gave way to a vast array of previously unused, and in some cases, taboo subject matter. There was also a revival of interest in the Greek and Roman culture, their myths and legends and the beauty of their structures and cities (Renaissance Art, 2013). During the Harlem Renaissance there was a growing movement of independence in the African American art community. Prior to this time, there were African American artists, however there subject matter had been primarily depictions of Caucasian people, their lifestyle and culture. During the Harlem Renaissance, at the time called the New Negro Movement, there was a growing emphasis on African traditions and culture, as well as depiction of contemporary African American lifestyle and culture. The most famous painter of the Harlem Renaissance, Aaron Douglas (1899-1979) said â€Å"Our problem is to conceive, develop, establish an art era. Not white art painting black†¦ It’s bare our arms and plunge them deep through laughter, through pain, through sorrow, through hope, through disappointment, into the very depths of the souls of our people and drag forth material crude, rough, neglected. Then let’s sing it, dance it, write it, paint it. Let’s do the impossible. Let’s create something transcendentally material, mystically objective. Earthy. Spiritually earthy. Dynamic. † (The Making of African American Identity, 2007) This exemplifies the feeling of paintings from the Harlem Renaissance. They convey movement and feeling, bringing the observer into the action of the subject. This differs from the style of painting in the Renaissance. In that they provide a feeling of observation, a â€Å"snapshot† of a particular event or subject. The observer is intrigued by the beauty, the subject, the context and the message, but not inspired to participate as they are when viewing a painting from the Harlem Renaissance. In the latter part of the Middle Ages, paintings were primarily commissioned by the Church and the subject matter was limited to saints and biblical depictions in strict adherence to church doctrine. The use of Christian imagery and biblical subject tater continued in the Renaissance, however there was a much broader interpretation of the subjects, allowing the artist some license for his personality and beliefs to shine through and to focus on the human condition. Renaissance Art, 2013) The Renaissance works The Glorification of Mary (Botanical, 1481) and San Czarina Altarpiece (Beeline, 1 505) both portray biblical themes, but are not literal interpretations and contain contemporary people and/or images combined with the classic biblical figures. There are paintings from the Harlem Renaissance that portray spiritual and biblical subjects as well. These images are similar to the biblical/spiritual paintings from the Renaissance in that they also are subject to interpretation and are not a literal illustration. For example, Jesus and Three Marry Monsoon, 1939) is a portrayal of the crucifixion of Christ, but is far from the traditional image as portrayed in the Bible and in classical art pieces. The development of using oil paint on canvas and its widespread use revolutionized painting. Prior to this, the techniques were based on plaster, wet or dry, and the use of oil and tempura as binders. These works were primarily done directly on the walls of a structure and were limited to being viewed at the site of heir creation. When oil on canvas began to be used, paintings became portable and as a result more accessible. The Harlem Renaissance did not produce any revolutionary mediums however there was a new emphasis on conveying emotion through the use of color, tone and light and provided relatable art for African Americans as well as giving the world a glimpse of the culture that existed in African American homes and neighborhoods. To compare and contrast the paintings of The Renaissance and the Harlem Renaissance in a direct manner, consider the Renaissance painting The School at Athens (Raphael, 1509) and The Train Station (Elision, 1935). In School Raphael has depicted the more than fifty Greek Philosophers in a great hall, socializing and presumably sharing ideas. The tone is expressed through sharp lines and use of color to give a three dimensional aspect to the piece. This piece is a technical marvel while at the same time providing a commentary on the sharing of ideas and wisdom and conveying the artist respect for the great philosophers Plato and Aristotle as they are the at the center of the piece. In Station, Ellison has relied less on technical perfection and more on the conveyance of movement and simple portrayal of form, almost primitive. However, the primitive painting feel is deceptive, as each person is very expressive and the observer can feel the urgency and movement portrayed by the artist. This painting also provides social commentary by highlighting the exodus of African American’s to the North, and portraying the only African American visible on the south bound platform as a servant. The Renaissance of the 14th to 16th provides a legacy of masterpieces in painting, literature, sculpture and philosophy that has effected each subsequent period and is still relevant today. The Harlem Renaissance is similarly influential in today’s culture. The music and literature of the Harlem Renaissance have been adopted into mainstream American Culture and are familiar to the populace. The visual art is less known, but still influential. The use and allusion to African symbols and images found in the paintings of the Harlem Renaissance are still found today in contemporary African American art. The bright colors and movement of the Harlem Renaissance pieces depicting African American urban life are easily recognizable and appreciated today (Severely, 2003). Because of the cultural significance of its placement in between the Civil War and the Civil Rights Movement, the Harlem How to cite The Renaissance and the Harlem Renassance, Papers

Monday, May 4, 2020

Group Judgment and Decision Making †Free Samples to Students

Question: Discuss about the Group Judgment and Decision Making. Answer: Introduction: Audit and assurance service can be defined as the services that auditors provide to their client, by verifying their books of accounts and state true and fair view of the financial position. This report is based on critical thinking of auditor and their staff regarding their audit procedure. This report addresses the responsibility of auditor and application of professional scepticism in audit work. In the provided case study Carrie is the audit partner in the audit firm and is facing some issues while auditing. Carrie has the professional responsibility to conduct an audit in the correct manner and if she faces any issue shall be reported or mitigated. In the provided case study, there are some expenses in the financial statement of the client which does not seem to be correct, according to Carrie. On the other hand, the client has not provided appropriate justification on the same. In the light of the above scenario, the following answers: It is the professional responsibility of the auditor and audit team to investigate into books of accounts and other matters of the client. At every point of time, auditor or audit team shall apply professional judgment in order to successfully implement audit procedure. The responsibility of auditor in every audit engagement is to conduct an audit in an effective manner. In this case, Carrie is the auditor that identifies an issue related to expenses of the client. But she does not get appropriate justification for the same. Therefore she should consult with the client and should ask for sufficient justification for the same. If the client refuses to justify or does not provide appropriate justification then in this case Carries should conduct a detailed audit. The objective of detailed auditing shall be to obtain sufficient and appropriate audit evidence (Anca Andra, 2014). Sufficient and appropriate should be collected that should overcome every doubt of Carrie in the audit proces s. Carrie shall implement substantive procedure and compliance procedure. On the other hand, she can implement an analytical procedure to check whether expense or mater is occurring each year or is of new nature. Conclusion: In this case, Carrie shall implement or undertake a detailed analysis of accounts and should implement professional judgment regarding the issue. Related party transactions are those transactions in which transaction or dealing is done with the related party by the business entity. In related party transaction, possibility or probability of indulging into fraud or overstatement expenses or undergarment of income can take place. The auditor is considered as a watchdog in terms of keeping in eyes on each and every aspect of the business transaction and other matters. Related party transactions are the area where auditor shall apply professional scepticism into his / her audit work (Anca Manoiu, 2015). In the given case, if the transaction or issue that Carrie is worried about is related party transaction then she should examine facts and figures of an issue in detail. Related party transactions are more vulnerable to fraud and other financial issues or misrepresentation of facts. In this case, there is a possibility that there is systematic fraud, by undergoing in related party transaction, i.e. the issue Carrie is worried about. The client has not provided a sufficient or appropriate explanation to Carrie and even after detailed verification by Carrie or audit team, then she should consult with the management of the client. If the client is not able to provide sufficient and appropriate audit evidence regarding the same (Bortoli, et, al, 2017). Even if Carrie is not satisfied with the response then she should obtain management representation regarding the same issue. Management representation is the letter in writing provided by the management of the company, in case auditor is n ot able to obtain sufficient and appropriate audit evidence (Trotman, et. al, 2015). References Anca Oana Chi?, Andra Maria Achim. (2014). Professional judgment. The key to a successful audit. SEA: Practical Application of Science, (3), 217-222. Anca Oana Chis, Manoiu Sorana. (2015). Professional Judgement: A Must in the Audit of Financial Statements. Annals of the University of Oradea: Economic Science, 25(1), 993-996. De Bortoli, L., Ogloff, J., Coles, J., Dolan, M. (2017). Towards best practice: Combining evidence-based research, structured assessment, and professional judgment. Child Family Social Work, 22(2), 660-669. Trotman, K., Bauer, T., Humphreys, K. (2015). Group judgment and decision making in auditing: Past and future research. Accounting, Organizations and Society, 47, 56.

Saturday, March 7, 2020

Free Essays on Women In Law

Women in Law Even with laws that are made against prejudice, in some place’s women are still considered as house material and not work material. Women who enforce the law are treated as pushovers and it is becoming a larger problem all the time. For women who work as lawyers or judges it is harder because in order for them to become a lawyer they need permission from the court of their state which is made up usually of men. It is wrong to judge women like that. Women have just as much right to do it as the men do. In years past there has been very little support for women in the field of law, more people should stand up for women and more women should learn how to work in law. Women who enforce the law in jobs like the FBI or LAPD are just as efficient as the men are in there duties. Mrs. Eleanor Smeal of the Feminist Majority Association says, â€Å"Women officers are more efficient and less violent at diffusing violent situations†. Mrs. Smeal is right, whenever there is a woman police officer on shows like â€Å"Cops† or â€Å"Americas Most Wanted† she handles the situation very calmly, and is aware of every danger. Life for a cop is already hard, with having to worry if they will live an other day or if they will die in the line of duty, prejudice just makes it worse for the women cops. Hopefully women are not discouraged because of the way some men treat them. Women are good cops, in fact Mrs. Smeal says that â€Å"Women are more likely considered as friendly and service oriented by members of there community†. Women in law enforcement deserve the same privileges as men do. A study of police Brutality in the LAPD by the Christopher Commission found that out of the 120 officers with the greatest number of use of force reports, no women officers were found. And that women officers compromised only about 3.4 % of officers involved in about 83 of the most ... Free Essays on Women In Law Free Essays on Women In Law Women in Law Even with laws that are made against prejudice, in some place’s women are still considered as house material and not work material. Women who enforce the law are treated as pushovers and it is becoming a larger problem all the time. For women who work as lawyers or judges it is harder because in order for them to become a lawyer they need permission from the court of their state which is made up usually of men. It is wrong to judge women like that. Women have just as much right to do it as the men do. In years past there has been very little support for women in the field of law, more people should stand up for women and more women should learn how to work in law. Women who enforce the law in jobs like the FBI or LAPD are just as efficient as the men are in there duties. Mrs. Eleanor Smeal of the Feminist Majority Association says, â€Å"Women officers are more efficient and less violent at diffusing violent situations†. Mrs. Smeal is right, whenever there is a woman police officer on shows like â€Å"Cops† or â€Å"Americas Most Wanted† she handles the situation very calmly, and is aware of every danger. Life for a cop is already hard, with having to worry if they will live an other day or if they will die in the line of duty, prejudice just makes it worse for the women cops. Hopefully women are not discouraged because of the way some men treat them. Women are good cops, in fact Mrs. Smeal says that â€Å"Women are more likely considered as friendly and service oriented by members of there community†. Women in law enforcement deserve the same privileges as men do. A study of police Brutality in the LAPD by the Christopher Commission found that out of the 120 officers with the greatest number of use of force reports, no women officers were found. And that women officers compromised only about 3.4 % of officers involved in about 83 of the most ...

Wednesday, February 19, 2020

Legacy Carriers Airlines and Future Challenges Research Paper

Legacy Carriers Airlines and Future Challenges - Research Paper Example The operating expenses have been increasing significantly in the period of analysis for the legacy carriers while the revenue generating capacities have not been sufficient to cope up with them. .Most legacy carriers face significant losses in 2008 while the low cost carriers operate profitably except those in Asia. Passenger preferences also favour the low cost carriers. The study recommends the need for a relook on the business and marketing strategies of the free service airlines to compete with the low cost carriers. However the success of low cost carriers cannot be considered to be everlasting and cannot be considered as the success of a business model. The legacy carriers still form an integral part of the aviation industry. With the wave of liberalization and deregulation in the 1980s, airline industry has also undergone deregulation. Since the 1970s, there was tight regulation and rising hyper competition. The two main features of the regulated era were tacit collusion and avoiding head on competition (D’Aveni, 1995; Jarach, 2004).With the wave of deregulation, low cost carriers emerged as the new category attracting huge customers creating big challenge to the traditional full service legacy carriers. Traditional carries have found out difficult to compete with these low cost carriers in the deregulated era. It was argued that the tight regulatory practices in the airline industry might have led to many economic inefficiencies. This in turn had resulted in achieving low cost air transportation to public which was one of the core objectives of air transport policies. Hence deregulation wave started in the industry to improve efficiency and reduce airfares through rise in competition, air networks rationalization and airline governance enhancement (Gonenc and Nicoletti, 2001). Â  

Tuesday, February 4, 2020

Modules Work Coursework Example | Topics and Well Written Essays - 1500 words

Modules Work - Coursework Example Additionally, I would try to confirm the note with the customer including the balance due, interest rate, date of the note, date due and also the collateral pledged (Kinney, 2011). Basing on aging analysis and subsequent collection (WP 3.B) and discussion with the credit manager, an allowance of $600000 is reasonable and adequate (I examined correspondence and also discussed with the credit manager; explanation of audit legend) The late recording of the vouchers and early recording of the sales seems to be intentional earning inflation devices. This include vouchers 12458 and 12459 and sales invoices 33003, 33004, 33006, 33007, and 33009. Considering Biltrite’s internal controls relating to shipping and receiving, unintentional errors of this type and magnitude are not likely to appear (Kimmel, 2011). Suppose the auditor does suspect misrepresentation, consideration should be given to possible lowering of individual item materiality threshold. More so due to 3 million dollars check ‘kiting’ and misrepresentation of the Lawton related party loan in the previous module IX. 1. Lucas has satisfied some of the objectives of searching for unrecorded liabilities but not all. She has been able to determine whether additional invoices received and not un-vouchered are for charges pertaining to the year being audited. Additionally, she has determined whether the client included these charges in liabilities. This has been done by examining 2010 un-vouchered invoices and tracing 2009 charges contained therein to the client’s 12/2/09 Adjustment for unrecorded invoices. However, Lucas did

Monday, January 27, 2020

One set of Global Accounting Standards Good idea

One set of Global Accounting Standards Good idea The US GAAP has influenced accounting standards in many countries. A decade ago, some still expected that it would eventually become globally accepted but in recent times, this is not likely because there has been a distinctive global shift towards the use of International Financial Reporting Standards (IFRS) in the past few years. Many nations such as Japan, China and India have active programs designed to achieve convergence with IFRS for financial reporting purposes and more than 100 nations either require or permit the use of IFRS for financial reporting and is likely that it will soon become globally accepted (James, 2009). There has been a broad movement in the US towards the acceptance of IFRs, supported by the Financial Accounting Standard Board (FASB). The Security Exchange Commission (SEC) is also considering allowing US companies choose between US GAAP and IFRS when reporting to the SEC and may require that all US public companies utilize IFRS by the year 2016 and while no final decisions have been made, it is quite certain that the US will be moving away from the traditional GAAP and towards a convergence with IFRS(James, 2009). For several decades, global organisations such as the European Union (EU), International Organisation of Securities Commission (IOSCO) and the International Accounting Standards Commission (IASC) have supported international efforts to harmonize financial accounting standards and reporting(James, 2009). To some extent, the EU gave global convergence a kick-start when they made it compulsory for EU companies listed on an EU exchange prepare their consolidated accounts after Jan 2005, under IFRS (Gill and Rosen, 2007). In 2001, the IASC reorganized and the IASB was created. Harmonization efforts thereby shifted to globalization and in 2002, the FASB and IASB signed what is commonly referred to as the Norwalk Agreement, in which the two standard setting organisations agreed to work together to develop a high quality single set of accounting standard that would be used internationally for domestic and cross border financial reporting. It was agreed that to achieve this goal, they would e liminate existing differences between US GAAP and IFRS and coordinate their efforts on future standard setting projects. As a result of this, they are now compatible in many areas even though some significant differences still exist such as LIFO inventory cost valuation which is widely used in the US but is specifically prohibited under IFRS. Others like presentation, pre-operating and pre-opening costs, borrowing costs and fair value (Gill and Rosen, 2007) exist and have to be reconciled if a global set of standards are to emerge (FASB, 2002). POTENTIAL ADVANTAGES AND DISADVANTAGES ARISNG FROM ONE SET OF GLOBAL ACCOUNTING STANDARDS Having a single set of global accounting standards has its benefits. Firstly, a single set of high quality globally accepted financial accounting standard tends to serve the financial users better and would likely lead to the greatest comparability between companies (James, 2009). The SEC identifies comparability of financial information to investors as a key benefit. Firms choose to adopt IFRS in order to increase opportunities such as increasing the number of global customers and suppliers. US companies want to investigate the financial strength of these customers when establishing long term relationships and these can be facilitated through the use of one reporting standard Secondly, academic research suggests that investors prefer to invest in companies that use familiar standards. Firms that engage in international activities would benefit from convergence and are more likely to voluntarily adopt IFRS if they have more international interactions (Bradshaw et al., 2010). Furthermore, voluntary adoption of IAS reduces the tendency for investors to over invest in domestic stock and under invest in foreign stocks. This could suggest that foreign investment decisions are related to conformity of accounting methods with domestic accounting standards. US Companies will therefore benefit from convergence of US GAAP and IFRS given that IFRS has over 100 countries adopting to it , thereby increasing foreign investment (Bradshaw et al., 2010). One set of global accounting standards would lead firms to exhibit less earnings management, more timely, less recognition and more value relevant information. There would be improvement in accounting quality and also increased liquidity in markets because IFRS is considered a higher quality set of standards as evidenced by lower information asymmetry and greater liquidity (Bradshaw et al., 2010). Lastly, it allows US issuers greater opportunity to compete in global capital markets. Replacing the competing and often contradictory standards would improve investor confidence, allow investors draw better conclusions and simplify the process and cut costs for issuers (Gill and Rosen, 2007). However, having only one set of global accounting standards has its demerits. Adopting IFRS when material differences exist at both conceptual and magnitude level could pose great costs and can be detrimental to investors(Bradshaw et al., 2010). For smaller companies, challenges will arise when their clients are acquired by foreign owners wanting to file under IFRS and this will be due to the firms not being prepared for the change because they dont have the same resources as the big firms(Rahr et al., 2010). Secondly, transition is costly and time consuming especially for public accounting firms due to initial education and software modifications which will require time and money to compute when transition to IFRS takes place. Fees for advising companies by CPAs would be substantial (Rahr et al., 2010). Furthermore, it can lead to users of financial statements claiming that preparers claim that they used standards that are not reliable and that they dont have sufficient knowledge of IFRS, leading to litigation issues (Rahr et al., 2010). Lastly, US colleges and universities dont appear to be equipped to teach IFRS at a level necessary for near-term adoption of standards (Bradshaw et al., 2010). WOULD ONE SET OF GLOBAL STANDARDS BE APPROPRIATE FOR ALL COUNTRIES? Though having one set of accounting standards have their benefits, it may be naÃÆ'Â ¯ve to think that adopting one set of standards for all countries. Skills transferred from Anglo-American countries to developing countries may network because they are culturally irrelevant or dysfunctional in these developing countries (Perera 1989, Cited in Deegan 2001). Also, the IASC standards are strongly influenced by Anglo- American accounting models and thus tend to reflect the circumstances and patterns of thinking in a group of countries. They are likely to have problems of relevance in countries with different cultural environments from Anglo American countries (Craig Deegan, 2001). Lastly, efforts towards assisting countries, particularly the developing countries by providing them with a mechanism to use western style accounting systems may cause harm because UK professional bodies dont make concessions to overseas students and insist on a set of knowledge known to UK practice and are irrelevant and harmful if applied in the wrong way (Seminar note). ADVANTAGES AND DISADVANTAGES OF A PRINCIPLE BASED APPROACH AND RULES BASED APPROACH FOR REGULATION OF FINANCIAL REPORTING. IFRS are generally principle based standards while the US GAAP is more rules based. They differ on a number of points and can affect an entitys reported results(Gill and Rosen, 2007). The rules based approach has been under fire of late due largely to the Enron Corporation failure whereby Arthur Anderson was seen as designing client-originated financial instruments that met the technical requirements of GAAP while violating the intent (Benston et al., 2006). The Sarbanes-Oxley Act of 2002 (SOX) was then issued to improve financial reporting and protect investors and it requires that the SEC conduct a study on the adoption of a principles based set of accounting standards (James, 2009). Principle based approach encourage the use of professional judgement with a focus on what is right and not what is in the rules and thus discourages financial engineering. They have a better ability to cope with the speed of change of environment and they are also less voluminous and easier to understand as they provide latitude to financial statement preparers and are easier to conform with international standards(Moneywatch.com, 2002). However, the flexibility of principle-based approach leads to professional judgement calls when financial statements and audits are prepared and this could lead to financial restatements and increased litigation if the users disagree with the CPAs judgment. They can also be a significant loss of comparability among reporting entities because preparers and auditors are required to exercise judgement in accounting for transactions (Benston et al., 2006). The Rules based Approach are developed to meet demands of major constituents like management and auditors who want a clear answer to every perceivable accounting issue and this protects accountants from criticisms and lawsuits (Benston et al., 2006). There is also less need for explanation in financial statements and less room for interpretation which results in less complex and more transparent financial statements and it reduces problems in countries such as the US characterized by a litigious environment and dominated by a very legalistic framework as the rules are stated clearly (Benston et al., 2006). However, they are too voluminous as it comprises of over 2000 separate pronouncements which are several hundred pages long and issued in various forms and formats by numerous bodies (Gill and Rosen, 2007). Secondly, because of its detailed regulations, application of rules-based approach has led to a lack of transparency regarding matters like revenue recognition derivatives, off-balance sheet finance and the likes (Elliot and Elliot, 2006). Lastly, rules can become useless or dysfunctional when the economic environment changes or if managers create innovative transactions (Benston et al., 2006). CONCLUSION Convergence of IFRS and the US GAAP is in the best interest of US companies in the long run if it provides greater comparability and yields equal or higher quality standards. They both represent a high quality set of accounting standards in terms of mitigating information asymmetry and providing information important for valuation. However, its unclear whether IFRS provides equivalent financial reporting quality relative to US GAAP(Bradshaw et al., 2010).

Sunday, January 19, 2020

Yum Brands

Porters 5 Forces Model is a valuable tool in evaluating the condition of the Yum! Brands China Division and the fast-food industry that Yum Brands is actively dominating. While there is much competition in China in the food industry, it is undeniable that with the CEO’s guidance, Sam Su, the growth that they have accomplished over the years is exponential. This growth is due to the fact that Su looks at the bigger picture, imaging what he wants the company to be like in five to ten years, and making that dream happen immediately.Porter shaped this strategy to give a thorough analysis of the condition of any given industry and determine the feasibility of entering, but also to determine the level of competition being dealt with by current established participants in the industry in order to reposition themselves for further growth and development. Thus, Porter gives the 5 Basic Competitive Forces and suggests analyzing each one in the scope of the industry. 1. Barriers to Entry In China’s fast-food industry, largely dominated by Yum! Brands, the barriers to entry are high due to several key factors. First, a company trying to break into the Yum!Brands market must compete with their restaurants, Kentucky Fried Chicken, Pizza Hut, Taco Bell, which have a combined total of over 3600 stores in their market. Economies of scale come into play because most fast-food companies have the capital and production abilities to produce their product and additional products for much cheaper than a beginning fast-food restaurant that is entering into the market. A major factor in the Yum! Brands China Division and the fast-food industry in China is now differentiation and the altering of the product is order to suit the Chinese people’s tastes rather than American’s tastes.The restaurants in the market are attempting to find new ways to appeal to consumers without drifting away from their key products who have brought them lots of success. For example , compared to Americans, Chinese people like spicier things and a more variety of things, so Yum! Brands decided to extend each menu and alter recipes to fit this requirement. The recent, rapid growth of the fast-food industry in China is a good area of focus for existing American fast-food companies wanting to expand their business, but the product must be easily altered to catch the Chinese people’s likes and to have resistance to competing restaurants.Another barrier to entry could potentially branch from the government to control health standards. Companies must invest in research and development to determine ways to address health concerns and tabulate a healthier product. Ultimately, Yum! Brands in China have dominated the market share and are making it difficult for new entrant to expect a profitable gain upon entry. However, in order for Yum! Brands to continue their success steady innovating and investing need to be accomplished in order to stay ahead in the industry . 2. RivalryIn this industry, the competition is rigorous and several large companies hold majority of the market. The barriers to entry are very easy, which in turn means many competitors. Yum! Brands main competitors are McDonald’s Corp, Burger King Holdings, Subway, Dairy Queen, Starbucks, and Papa John’s Intl (PIZZA). Though there may be many competitors, economies of scale can cause smaller competitors to get crowded out or bought out by a larger company. Yum! Brands have to continually be competitive and shift their strategy in response to other companies’ new ideas and business strategies.Yum! Brand’s restaurants had to develop more menu specific items and a wider variety to tap into the Chinese food market. This also allowed them to stay one step ahead of competitors such as McDonald’s. In 1987, Yum! Brands opened the first KFC in Beijing and since then, have built the largest restaurant company in mainland China due to the large population growth. It is a costly market to enter and once in it, a company needs to realize at least their fixed costs before exiting, making Yum! Brands’ restaurants even more dominate in the market. Yum Brands Porters 5 Forces Model is a valuable tool in evaluating the condition of the Yum! Brands China Division and the fast-food industry that Yum Brands is actively dominating. While there is much competition in China in the food industry, it is undeniable that with the CEO’s guidance, Sam Su, the growth that they have accomplished over the years is exponential. This growth is due to the fact that Su looks at the bigger picture, imaging what he wants the company to be like in five to ten years, and making that dream happen immediately.Porter shaped this strategy to give a thorough analysis of the condition of any given industry and determine the feasibility of entering, but also to determine the level of competition being dealt with by current established participants in the industry in order to reposition themselves for further growth and development. Thus, Porter gives the 5 Basic Competitive Forces and suggests analyzing each one in the scope of the industry. 1. Barriers to Entry In China’s fast-food industry, largely dominated by Yum! Brands, the barriers to entry are high due to several key factors. First, a company trying to break into the Yum!Brands market must compete with their restaurants, Kentucky Fried Chicken, Pizza Hut, Taco Bell, which have a combined total of over 3600 stores in their market. Economies of scale come into play because most fast-food companies have the capital and production abilities to produce their product and additional products for much cheaper than a beginning fast-food restaurant that is entering into the market. A major factor in the Yum! Brands China Division and the fast-food industry in China is now differentiation and the altering of the product is order to suit the Chinese people’s tastes rather than American’s tastes.The restaurants in the market are attempting to find new ways to appeal to consumers without drifting away from their key products who have brought them lots of success. For example , compared to Americans, Chinese people like spicier things and a more variety of things, so Yum! Brands decided to extend each menu and alter recipes to fit this requirement. The recent, rapid growth of the fast-food industry in China is a good area of focus for existing American fast-food companies wanting to expand their business, but the product must be easily altered to catch the Chinese people’s likes and to have resistance to competing restaurants.Another barrier to entry could potentially branch from the government to control health standards. Companies must invest in research and development to determine ways to address health concerns and tabulate a healthier product. Ultimately, Yum! Brands in China have dominated the market share and are making it difficult for new entrant to expect a profitable gain upon entry. However, in order for Yum! Brands to continue their success steady innovating and investing need to be accomplished in order to stay ahead in the industry . 2. RivalryIn this industry, the competition is rigorous and several large companies hold majority of the market. The barriers to entry are very easy, which in turn means many competitors. Yum! Brands main competitors are McDonald’s Corp, Burger King Holdings, Subway, Dairy Queen, Starbucks, and Papa John’s Intl (PIZZA). Though there may be many competitors, economies of scale can cause smaller competitors to get crowded out or bought out by a larger company. Yum! Brands have to continually be competitive and shift their strategy in response to other companies’ new ideas and business strategies.Yum! Brand’s restaurants had to develop more menu specific items and a wider variety to tap into the Chinese food market. This also allowed them to stay one step ahead of competitors such as McDonald’s. In 1987, Yum! Brands opened the first KFC in Beijing and since then, have built the largest restaurant company in mainland China due to the large population growth. It is a costly market to enter and once in it, a company needs to realize at least their fixed costs before exiting, making Yum! Brands’ restaurants even more dominate in the market.

Saturday, January 11, 2020

Being a global grocery store Essay

Being a global grocery store and merchandising retail store, Tesco continues to consolidate its position as the world’s number three retailer after Wal-mart and Carrefour of the US and France, respectively. The Tesco company emerged in 1924, with its first store being opened in London, five years later. The same company has continued to grow, after that it opened up in 1956, its first supermarket. From then, the company has continued to realize growth and expansion, growing organically during the second phase of the 20th century. The growth during this epoch reached its apogee when in 1977, the Tesco company decided to reduce the prices of its commodities in lieu of Cohen’s rather antithetical policies. This resulted in Tesco company realising a 4% growth in its market share after every two months. Strategic directions and development methods that have been adopted by Tesco. Up to the moment, the Tesco company has been focusing on making innovations and facilitating conditions that can encourage the same. This is geared towards making the employees free enough to engage in efforts to come up with innovative ideas. The rationale behind this notion is that the rank and file of an entire organization has the ability to generate productive ideas. To this effect, the Tesco company as organization ensures that there is an open line through which the opinions and views of the employees can be solicited (Humby and Hunt 2007, 75). The effect that this approach has on the returns of the Tesco company is that it has realized a stable base of employees who are loyal. This is because the employees, courtesy of the practice, are left with the feeling of being totally integral to the company and being appreciated by the management board. This has bolstered the cause of Tesco company’s growth and expansion, due to low employees turnover. The low employees turnover becomes inevitable for Tesco company since employees take to remain loyal to the company, and thus saving it from needing to recruit new employees. At the same time, the Tesco company takes to target the desired goal by making regular consultations with the clients on the quality of goods produced by the Tesco company. This exercise has been very instrumental in helping the Tesco company channel its synergies towards efficiency and customer satisfaction. Forces that are promoting the food retail industry’s globalisation. According to Harris and Dennis (2002, 177) there are several forces that ensure the global adoption of the Tesco company food retail. In the first case, the company makes it its responsibility to ensure that its operations are attune to the indigenous tastes and preference of the local market. To this effect, Tesco company takes it upon itself to tamper its operations with the indigenous culture, regulations and delivery chains. This feat has been instrumental in placing the Tesco company in the map. At the same time, Tesco company builds brands that enable it as a company to forge longterm relationships with its clients. In the same vein, the company maintains its ability to fix its focus on the targeted countries, even in the face of going global. This, the company takes to achieve by establishing brands that are unique and of high standard. In the same wavelength, Tesco company has ensured these prospects by establishing brands that are nation or state- specific. In order to thoroughly entrench itself into the global market, Tesco company ensures that it carries out designs that are multi formatted. According to Baker (2002, 90), this has been important to Tesco company, given the fact that it has been established that there is no single format that has been able to consolidate its position in the global market. How Tesco strategy in the US may help it realize competitive advantage. In the US Context, Tesco company has tried to achieve an edge over its peers by taking to mitigate the extent of the shopping costs. Another feather in Tesco company’s cap exists, courtesy of the fact that the deficit does not fall on the shoulders of the suppliers. Rather, the Tesco company sorts out the situation through the enhancement of the efficiency and the adoption of simpler processes in the course of the company’s operations. Hooley, Saunders and Piercy (2004, 67) maintain that this means that clients are able to realize relatively less costly shopping expeditions, from the Tesco company. Unlike Tesco company, its peers even after reducing the shopping price, still leave financial weight to fall squarely on the suppliers. The suppliers on the other hand try to settle the deficit by exacting higher prices to the retailers who then impose extra costs on the consumers. This cycle becomes the epitome of the adage, borrowing from Peter to pay Paul. In about the same vein, Tesco company is trying to build a niche for itself in the American context by opening up many stores that support the issuance of hard discount (Tapp 2002, 122). To crown this effort, Tesco company has remained responsible for the invitation of British companies that can bolster the interests of the same. Some of these companies are the Big Kahuna Wine a label of Fresh and Easy. This company has been influential in dragging a huge clients’ base to Tesco company scores, owing to the quality wine and delicious poultry meat it serves. Conclusion. It is important for any company that seeks to emulate Tesco company to take to stock, the fact that the latter has, apart from the aforementioned practices, ensured that it dabbles its operations with the concept of capability. To this cause, the Tesco company ensures the employment of skills, and not scale. This, for the Tesco company portends ensuring that the skills are elicited from its rank and file and the systems processes. Therefore, even small scale companies are inexcusable when it comes to (under) performance. References. Baker, M. J. Tesco company and marketing mix, New York: Prentice Hall, 2002. Harris, L. and C. Dennis, Tesco company and e business, London, SAGE, 2002. Hooley, G. , J. A. Saunders and Piercy, N. , Tesco company marketing strategies, New York: McGraw Hill, 2004. Humby, C. and P. Hunt, Tesco company and customer loyalty, Harvard, Harvard University Press, 2007. Tapp, A. , The principles of database and direct marketing, Michigan, Michigan University Press, 2002.

Thursday, January 2, 2020

20 Poetic Metaphors About Time

According to proverbs, time heals, steals, and flies. In that same vein, time is also something we all make and take, save and spend, keep, waste, kill, and lose. Habitually and almost without thinking, we explain our relationship to time through metaphors. In ​More Than Cool Reason: A Field Guide to Poetic Metaphor (University of Chicago Press, 1989), George Lakoff and Mark Turner remind us that Metaphor isnt just for poets; its in ordinary language and is the principal way we have of conceptualizing abstract concepts like life, death, and time. So whether were spending it or running out of it (or both), we deal with time metaphorically. 20 Metaphorical Quotes About the Definition of Time Time is a circus, always packing up and moving away. - Ben Hecht Time, you old gipsy man,Will you not stay,Put up your caravanJust for one day? - Ralph Hodgson, Time, You Old Gipsy Man Prince, I warn you, under the rose,Time is the thief you cannot banish.These are my daughters, I suppose.But where in the world did the children vanish? - Phyllis McGinley, Ballade of Lost Objects But thats where I am, theres no escaping it. Times a trap, Im caught in it. - Margaret Atwood, The Handmaids Tale Time is the reef upon which all our frail mystic ships are wrecked. - Noel Coward, Blithe Spirit She tried to discover what kind of woof Old Time, that greatest and longest established Spinner of all, would weave from the threads he had already spun into a woman. But his factory is a secret place, his work is noiseless, and his Hands are mutes. - Charles Dickens, Hard Times Time is a storm in which we are all lost. Only inside the convolutions of the storm itself shall we find our directions. - William Carlos Williams, Introduction to Selected Essays Time is but the stream I go a-fishing in. I drink at it; but while I drink I see the sandy bottom and detect how shallow it is. Its thin current slides away, but eternity remains. - Henry David Thoreau, Walden Time is a flowing river. Happy those who allow themselves to be carried, unresisting, with the current. They float through easy days. They live, unquestioning, in the moment. - Christopher Morley, Where the Blue Begins Time is an equal opportunity employer. Each human being has exactly the same number of hours and minutes every day. Rich people cant buy more hours; scientists cant invent new minutes. And you cant save time to spend it on another day. Even so, time is amazingly fair and forgiving. No matter how much time youve wasted in the past, you still have an entire tomorrow. - Denis Waitely,  The Joy of Working Old Time, in whose banks we deposit our notesIs a miser who always wants guineas for groats;He keeps all his customers still in arrearsBy lending them minutes and charging them years. - Oliver Wendell Holmes, Our Banker Time is the coin of your life. It is the only coin you have, and only you can determine how it will be spent. Be careful lest you let other people spend it for you. - Carl Sandburg Yesterday is a canceled check; tomorrow is a promissory note; today is the only cash you have, so spend it wisely. - Kay Lyons Time is a fixed income and, as with any income, the real problem facing most of us is how to live successfully within our daily allotment. - Margaret B. Johnstone What am I now that I was then?May memory restore again and againThe smallest color of the smallest day:Time is the school in which we learn,Time is the fire in which we burn. - Delmore Schwartz, Calmly We Walk Through This Aprils Day Time is a dressmaker specializing in alterations. - Faith Baldwin, Face Toward the Spring Initially, I was unaware that time, so boundless at first blush, was a prison. - Vladimir Nabokov, Speak, Memory Time is an irreversible arrow, and we can never return to the self that we sloughed off in childhood or adolescence. The man trying to wear youths carefree clothing, the woman costuming her emotions in dolls dresses — these are pathetic figures who want to reverse times arrow. - Joshua Loth Liebman, Renunciation of Immaturity,  Ã¢â‚¬â€¹from Peace of Mind Time is a great teacher, but unfortunately it kills all its pupils. - Hector Berlioz Time is a gift, given to you,given to give you the time you needthe time you need to have the time of your life. - Norton Juster, The Phantom Tollbooth