Monday, December 23, 2019

The Third Largest Coal Ash Spill - 1447 Words

The third largest coal ash spill in United States history has left some citizens in North Carolina fearing their water is not safe to drink. This fear is a result of anywhere between 50,000 and 82,000 tons of coal ash and up to twenty-seven million gallons of contaminated water being dumped into the Dan River in Eden, North Carolina on February 2, 2014. The spill was caused by a busted storm drain pipe that ran under an unlined coal ash pond at Duke Energy’s Dan River Combined Cycle Station (â€Å"Duke Energy’s Grievous†). Coal ash is a byproduct of burning coal for energy and contains substances such as arsenic, lead, and mercury. These toxic chemicals are not only harmful to the environment but to the human population as well (Christian).†¦show more content†¦Listed below are the proposed draft risk classifications for each facility in North Carolina as of December 2015. Draft Proposed Impoundment Classifications. DEQ. 31 Dec. 2015. Web. 8 Apr. 2016. The coal ash that is buried underground still has the potential to seep into the neighboring water supply. Also, the high-risk ponds will not be evacuated until 2019 and the low-intermediate risk ponds as late as 2029. Subsequently, there will still be run-off from these ponds polluting fresh water for the time being (â€Å"House, Senate Approve†). This settlement is not a win for residents surrounding these impoundments. Preventing seepage from coal ash ponds and completely removing the coal ashes away from fresh water is the only way North Carolinians will feel safe about their drinking water, no matter the proposed risk classification. For instance, the N.C. Department of Environmental Quality (DEQ) handed out a Clean Water Act permit to the Duke Energy Riverbend coal ash site on Mountain Island Lake on the Catawba River which supplies water for Charlotte, Mecklenburg County, Mount Holly, and Gastonia. This pollution discharge permit is supposed to protect Mountain Island Lake from harmful coal ash pollution coming out of the Duke Energy s Riverbend facility. In 2015, Duke Energy pleaded guilty to criminal coal ash pollution and was issued to remove the coal ash pond at Riverbend. The coal ash lagoons are scheduled to be

The Third Largest Coal Ash Spill - 1447 Words

The third largest coal ash spill in United States history has left some citizens in North Carolina fearing their water is not safe to drink. This fear is a result of anywhere between 50,000 and 82,000 tons of coal ash and up to twenty-seven million gallons of contaminated water being dumped into the Dan River in Eden, North Carolina on February 2, 2014. The spill was caused by a busted storm drain pipe that ran under an unlined coal ash pond at Duke Energy’s Dan River Combined Cycle Station (â€Å"Duke Energy’s Grievous†). Coal ash is a byproduct of burning coal for energy and contains substances such as arsenic, lead, and mercury. These toxic chemicals are not only harmful to the environment but to the human population as well (Christian).†¦show more content†¦Listed below are the proposed draft risk classifications for each facility in North Carolina as of December 2015. Draft Proposed Impoundment Classifications. DEQ. 31 Dec. 2015. Web. 8 Apr. 2016. The coal ash that is buried underground still has the potential to seep into the neighboring water supply. Also, the high-risk ponds will not be evacuated until 2019 and the low-intermediate risk ponds as late as 2029. Subsequently, there will still be run-off from these ponds polluting fresh water for the time being (â€Å"House, Senate Approve†). This settlement is not a win for residents surrounding these impoundments. Preventing seepage from coal ash ponds and completely removing the coal ashes away from fresh water is the only way North Carolinians will feel safe about their drinking water, no matter the proposed risk classification. For instance, the N.C. Department of Environmental Quality (DEQ) handed out a Clean Water Act permit to the Duke Energy Riverbend coal ash site on Mountain Island Lake on the Catawba River which supplies water for Charlotte, Mecklenburg County, Mount Holly, and Gastonia. This pollution discharge permit is supposed to protect Mountain Island Lake from harmful coal ash pollution coming out of the Duke Energy s Riverbend facility. In 2015, Duke Energy pleaded guilty to criminal coal ash pollution and was issued to remove the coal ash pond at Riverbend. The coal ash lagoons are scheduled to be

Sunday, December 15, 2019

Intro to Legal Analysis and Writing Free Essays

Sherri Stover February 28, 2013 Intro to Legal Analysis and Writing After reading the case study I found that the state statute that used was the Texas Penal Code section 42. 09(a)(3). This statute prohibits the desecration of a venerable object. We will write a custom essay sample on Intro to Legal Analysis and Writing or any similar topic only for you Order Now For example the American Flag or any object that has significant meaning. The Judicial Branch of Government created the state statute, and that parties that were involved in this court case was Gregory Lee Johnson and the State of Texas. Besides the US Supreme Court the other three courts that were involved were as follows: Texas Court of Criminal Appeals, Texas Court of Appeals Fifth District, Dallas County Criminal Court. The citation for the US Supreme Courts decision of the Texas statute is Texas v. Johnson, 491 U. S. 397 (1989). The effect that the US Supreme Court decision had on the Texas statute is that the court stated that Johnson’s actions were protected by the First Amendment and that the state could not charge Johnson. The court also stated that statute did not meet the State’s goals of protecting breaches of peace due to another Texas statute. I will know explain the difference between Case Law and Statutory Law. Case Law is when a law is based specifically on judicial opinions, within a particular jurisdiction that is dealing with a specific issue. Another name for Case Law is Decisional Law. Statutory Law are laws or statutes that are enacted by the legislature. These statutes have authority of resolving issues in many cases rather then Case Law. How to cite Intro to Legal Analysis and Writing, Essay examples

Saturday, December 7, 2019

Capital Budgeting and Investment Decisions

Question: Discuss about the Capital Budgeting and Investment Decisions. Answer: Introduction: The issues on capital budgeting includes expansion of cricket apparel and replacement of lighting system of the warehouse because the existing lighting system was overloaded. First issue in the present situation involves investment opportunity in cricket apparel since the market trends provides stability in the present economy (Dellavigna and Pollet 2013). Another option in the first issue involves leasing of building along with the acquisition of plant and equipments. Considering the situation, analysis on capital budgeting would be considered using the method of Net Present Value, which is determined as the difference between present value of cash inflows and outflows (Gtze, Northcott and Schuster 2015). If the outcome is positive, it indicates the project is worth considering since it generates earnings using the concept of time value of money. The project on cricket apparel expansion incorporates investment of $85,000 along with the investment in plant and equipment costing $350,000 for the period of five years. Amount $ Year 1 Year 2 Year 3 Year 4 Year 5 Investment amount 85,000 plant and equipment 350,000 Depreciation @15% 48,150 ($350,000- $29,000) * 15% Sales 280,000 316,400 357,532 343,231 329,501 Cost of the project 150,000 153,000 156,060 159,181 162,365 Discounting rate 14% 0.877 0.769 0.674 0.592 0.519 Present values: Sales 245,560 243,312 240,977 203,193 171,011 Fixed Cost of the project 131,550 117,657 105,184 94,235 84,267 Variable cost 11% of revenue 27,012 26,764 26,507 22,351 18,811 Investment amount 74,545 Plant and equipment 306,950 Net present value (Total inflow - total outflow) -294,497 98,890 109,285 86,606 67,933 Total net present value 68,217 (Source: Created by Author) Considering the determination of net present value from the proposed project, it has been measured that the outcome is positive $68,217 hence acceptance of project is recommended. Further, the applicable tax rate is 30% that provides net expected profit amounted to $68,217* 70% = $47,752. Moreover, it has been estimated that projected sales would decline by 4% during fourth and fifth years while increase in sales in the initial years was 13%. Estimated working capital for operating the project involves 12% on the sales revenue of the subsequent year and estimated profit after tax amounted to $15,000 would be cannibalized from the existing business. Therefore, net profit after considering the cannibalizing amounted to $47,752- $15,000 = $32,752 which is positive hence, the project is recommended to be accepted. Considering the second issue on replacement of warehouse lighting system, three different systems have been considered. All the three different systems have different useful life therefore, annualized net present value will be considered to determine the most feasible system that can be implemented for replacing the lighting system (Zhang, Huang and Zhang 2015). Cost Useful life Net cash outflow $ Annuity factor @14% Present value of cash outflow Total outflow Annualized cash outflow First system $7,000 5 years 800 per year 3.431 2744.8 $9,745 $1,948.96 Second system $10,500 10 years 700 per year 8.511 5957.7 $16,458 $1,645.77 Third system $17,500 20 years 80 per year 10.822 865.76 $18,366 $918.29 (Source: Created by Author) Annualized net present value is considered when the project has different duration accordingly, in the present issue three different systems have unequal duration (Doss et al. 2015). As per the calculation, it has been observed that the total net cash outflow is least in the third system amounted to $918.29 whereas replacement cost in other two systems is high. In addition, annual cash outflow in the third system is also least compared to other two systems amounted to $800 and $700 respectively even though the initial investment cost is highest in the third system. Further, the useful life expectancy in first two systems is less than that of third system, accordingly, it can be said that the operating activity of third system will be more beneficial and is recommended to be replaced. Reference List Dellavigna, S. and Pollet, J.M., 2013. Capital budgeting versus market timing: An evaluation using demographics.The Journal of Finance,68(1), pp.237-270. Doss, D.A., Jones, D.W., Sumrall, W., Henley, R., McElreath, D., Lackey, H. and Gokaraju, B., 2015. A net present worth analysis of considered academic programs at a private, regional higher education institution.Journal of Interdisciplinary Studies in Education,4(1), p.55. Gtze, U., Northcott, D. and Schuster, P., 2015. Capital Budgeting and Investment Decisions. InInvestment Appraisal(pp. 3-26). Springer Berlin Heidelberg. Zhang, Q., Huang, X. and Zhang, C., 2015. A mean-risk index model for uncertain capital budgeting.Journal of the Operational Research Society,66(5), pp.761-770.

Saturday, November 30, 2019

Street Racing free essay sample

Now lets talk about a 15-17 year old kid who does not have the best judgment and make a traffic mistake, or a 17-25 year old who also makes a mistake, but should those traffic mistakes make him or her a convicted felon. Street racing goes on all over the U. S. and is so underground right now that you would not know it is even going on. We raced on the NEWS one mile from the police station. The news reporters had been at that same police station the night before interviewing the cops and the cops said they did not have a street race problem in their town, or one that they knew off. San Diego has even told the mayor it worked for them with Qualcomm Race Legal Program, but the mayor already knows that caused it worked here first with T. I. They put all these new laws into effect and this months street racing incidents have gone up with deadly results. We will write a custom essay sample on Street Racing or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The laws were ineffective. The Harbor Commission is all about the money, they got billions from China to land fill the area and increase the Harbor to make more land but failed to include a spot for the track, but on the other side of the harbor there is 2 vacant lots that has been sitting there for 9 years+ that could hold a track. Willie has told the mayor he could be up and running in a matter of weeks, it was up to the mayor to give him the OK. So the mayor has assigned someone from his office to work with Willie and to go over the land site. As Willie said to the mayor, there is nothing to go over I am ready to get started. But it is still the mayors call so we wait and keep calling his office and asking when is Terminal Island going to open? A soon as Terminal Island closed, San Fernando Rd in the SFV got busy, Compton and Main got busy, Alameda and Del Amo in Carson got busy, 4 lanes in City of Industry got busy (1 mile from the police station) Santa Ana Rd in Ontario got busy, Sand Canyon Rd in Irvine got busy, Nabisco in Buena Park got busy, The Box Factory in Whittier got busy, Aviation Rd near LAX got busy, Edwards in Anaheim got busy, Dale Rd and Commonwealth behind Fullerton Airport got busy, 210 frwy in San Dimas got busy (before they finished it), Bolsa Chica and Westmister Bl in Seal Beach got busy. Bolsa Chica and Bolsa near Skylab Rd in Huntington Beach got busy (Yeah NASA and again a police station a couple miles away). And there is a lot I am sure I missed, and not to worry about rat-ing out these sites, major busts happen at most of these places, and others dont exist any more, but after T. I. shut down street racing exploded again, and is still going on. That is Terminal Islands track we are talking about, it was a street racers track, if you look at the cars in the staging lanes, the street cars out number the full race cars in the evening hours. During the day the race cars would use the track, during the night the street racers used the track. When T. I. (Terminal Island) was open, street racing in Los Angeles, San Fernando, Ontario, Riverside and Orange County areas were down to null. Its city politics that keep them from opening it back up, they would rather spend millions on a street racer task force then the track. Why? Well, the task force is paid by the federal government, so the extra cops dont show on the city budget and they use these cops for other things including drug busts. In drunk driving (as many people will know) the drunk usually goes home in cuffs with a few scratches while the other cars passengers families are notified by an officer in the middle of the night. Sources: www. madd. org and www. NHRA. com The street racers I know do not condone street racing, but they do street race. It is more orginized but still just as dangerous and illegal. The street racers that make the news are the ones getting killed/or killing someone racing from stop light to stop light. I think it is a normal reaction when you are young to answer the challenge even if you are not a street racer. We had a solution it was Terminal Island. Now San Deigo had took the same steps and started Quailcom. They gave an alternitive to street racing, a place to answer the challenge. Here is how the did it. With funding from the California Office of Traffic Safety, both RaceLegal. com and San Diego Police Departments Drag Net Unit were formed with the express intention of addressing San Diegos epidemic of illegal street racing activity. A grass root community based coalition entitled the Closing the Loop approach to intervention was also developed. The coalition involved city/county government, law enforcement, Bureau of Automotive Repair, Superior Court, City Attorney, District Attorney, county probation and the safer and sanctioned track alternative to street RaceLegal. com. The award-winning program to redirect would-be street racers into organized drag racing. RaceLegal has a grant of $350,000 from the California Office of Traffic Safety. With funding from the California Office of Traffic Safety, both RaceLegal. om and San Diego Police Departments Drag Net Unit were formed with the express intention of addressing San Diegos epidemic of illegal street racing activity. A grass root community based coalition entitled the Closing the Loop approach to intervention was also developed. The coalition involved city/county government, law enforcement, Bureau of Automotive Repair, Superior Court, City Attorney, District A ttorney, county probation and the safer and sanctioned track alternative to street. The highly successful RaceLegal program hosts Friday night runs at Qualcomm Stadium. Through the middle of 2003, RaceLegal was run out of a San Diego State University program founded by Dr. Stephen Bender. When Bender decided to retire, he also decided to shift the program from the control of San Diego State to the city of San Diegos Traffic Division. Our purpose in this paper is to inform people of what is going on in So Cal. Things start here, positive or negitive, and end up spreading like a cancer to other states. Dragracing claims to have started on the West Coast. So Cal had more Dragstrips than anywhere else, and then for a while there were none, all were closing. A new interest in dragracing has developed today and more tracks are starting to open up again. One track in particular is Terminal Islands Brotherhood Raceway, whose purpose was to get street racers off the street, and did it effectively for many years. City ** politics closed it down 11 times, and it is on its 12th time of reopening again, after 13 years of being closed. There are many naysayers out there, but if this track serves as an example as how not to give up, and a track in another part of the country opens up, well, that would make it worth while to post it. Sorry there is a lot of rhetoric, but many are posts from other forums and re-posted threads that may not make as much sense if edited. Many members of the Brotherhood of Street racers from as far back as the 70s have moved all over the country. They were a part of history and like to have the heads up on current activity with the Brotherhood. This is just some history of what has been going on and how many people have helped from the Los Angeles Sheriffs Department, Los Angeles Police Department, Los Angeles city coincil members, to the Mayor of Los Angeles to name a few. We are even getting a little help from Teamsters and residents of the various streets that are being used as race tracks. I wish I was a writer and could make it more clear, but Im not, and it its very raw but very real. All constuctive criticisim is welcomed. I have reuinited with many street racers through many forums, cause car guys are car guys, even if they are into different cars, different types of racing, or just into cruising. At Brotherhood Raceway all were welcome and all got along. It was a place were the head of the notorious Crips gang got along with a head engineer from Genral Motors. Jim Wagner, head advertising from Pontiac fequented the track to name a few. ) Stop the violence, increase the peace. -Big Willie Robinson. In the Los Angeles area we have experienced many street racing deaths since a certain track that was located in the Habor of Los Angeles was closed. For ten years now, Big Willie has been fighting to get this historic track reopened. It has closed dow n 11 times in 30 years and now, today it looks like it will reopen before summer or even before next month. The reason this track is different is that it opens on Friday evening and does not close till Monday morning. Many street racers have trouble getting to the track after work and then being frustrated with only getting only one or two runs before the track closes. 2nd many street race cars do not pass NHRA tech. So they go and race on the street. This track is a street racer track. Nobody is turn away, but NHRA rules are suggested and in the long run most racers start to value their lives and start adding the safety equipment. On the street no matter how mush saftey equipment you have, it is no match for a telephone pole. Trying to get this track open is a lot of work from a lot of people, I, myself, have been to many meetings on the streets with different groups, and am attending Nieghborhood Watch meetings plus working a job, so sometimes I dont have the time to post an original post, so I post what has been posted on other boards to try to inform people on what is currentlly going on with the openinng of Terminal Islands Brotherhoood Raceway.

Tuesday, November 26, 2019

Free Essays on The Soldier And The Stone

The Soldier and the Stone† War. When a commoner thinks of this word, little is brought to mind. We get an image of a soldier; usually male, dressed in a camouflage uniform, helmet, and creeping through a field undetected by the enemy while carrying their gun. This naivety has kept us in the dark, giving us an altered definition of the word, perhaps to conceal its true form. Only experience can bring someone to complete comprehension of anything. This is O’Brien’s story. Jimmy Cross is the central character in this third-person narrative recollection of the Vietnam War. He is a young Lieutenant who is madly in love with a woman back in the States named Martha. Although she writes to him every week, the passionate love is not returned. In one letter, Martha includes a â€Å"simple pebble...smooth...milky-white with flecks of orange and violet† (O’Brien 1106). She found it on the New Jersey shore- â€Å"where the land touched water at high tide, where things came together but also separated† (1106). Despite the pebbles’ small stature, I believe it to be the central idea of this story. The majority of the story centers on all the things carried by soldiers during everyday combat; the stone itself isn’t emphasized as much. O’Brien did not place as much of an importance on the role of the pebble as it should have been given. Martha’s poetry brought out many images as to the significance of her tiny gift. There were three that seemed to stick out while I read the rest of the story. The first was a connection to the shore itself. A shore is a place were land and sea meet, and where soldiers leave their homes and loved ones behind (separated). Yet it is also where they come home from war (brings them together with their home and loved ones once again). We come to understand through the story that this is something soldiers dream about: coming back and being together with what they know and love. Perhaps Ma... Free Essays on The Soldier And The Stone Free Essays on The Soldier And The Stone The Soldier and the Stone† War. When a commoner thinks of this word, little is brought to mind. We get an image of a soldier; usually male, dressed in a camouflage uniform, helmet, and creeping through a field undetected by the enemy while carrying their gun. This naivety has kept us in the dark, giving us an altered definition of the word, perhaps to conceal its true form. Only experience can bring someone to complete comprehension of anything. This is O’Brien’s story. Jimmy Cross is the central character in this third-person narrative recollection of the Vietnam War. He is a young Lieutenant who is madly in love with a woman back in the States named Martha. Although she writes to him every week, the passionate love is not returned. In one letter, Martha includes a â€Å"simple pebble...smooth...milky-white with flecks of orange and violet† (O’Brien 1106). She found it on the New Jersey shore- â€Å"where the land touched water at high tide, where things came together but also separated† (1106). Despite the pebbles’ small stature, I believe it to be the central idea of this story. The majority of the story centers on all the things carried by soldiers during everyday combat; the stone itself isn’t emphasized as much. O’Brien did not place as much of an importance on the role of the pebble as it should have been given. Martha’s poetry brought out many images as to the significance of her tiny gift. There were three that seemed to stick out while I read the rest of the story. The first was a connection to the shore itself. A shore is a place were land and sea meet, and where soldiers leave their homes and loved ones behind (separated). Yet it is also where they come home from war (brings them together with their home and loved ones once again). We come to understand through the story that this is something soldiers dream about: coming back and being together with what they know and love. Perhaps Ma...

Friday, November 22, 2019

Business continuity Essay Example for Free

Business continuity Essay Just in time concept is a lean operation concept applied in supply chain management where an enterprise strives to produce only what is needed, whenever it is needed and in the amount that is needed. It allows for efficient production of quality products through complete waste elimination, avoidance of inconsistencies and also elimination of non-value addition activities within the production line. (Lieb & Miller 1988) According to (Stank & Crum 1997) the wastes that are eliminated are related to labour, where over staffing is a waste, time, in this case idle time or use of extra time to accomplish a goal is considered waste. Just in time concept emphasizes on customer requests and avoids making decisions based on forecast. In this concept, inventory is considered as an additional cost to the process. Traditionally, it would be considered to be value adding in the system. In this case, businesses and organisations are advised to eliminate any form of inventory that does not impact any additional value to the product. The just in time concept has various benefits to a business firm or enterprise. The benefits include an improvement in the flow of goods into, within and from the warehouse. There is also better planning and consistency in the organisation. Manpower can be reduced when production process has stopped mainly due to planned shut downs for maintenance, stocktaking activities, or any other reason (Stank & Crum 1997). This helps the enterprise to save on cost related to labour and other production overheads. When an organisation adopts the JIT concept and implements it, it helps in the production of better quality products and also increases the efficiency of production. All the aforementioned benefits are customer oriented. We therefore realise from the benefits customer satisfaction is enhanced. This in turn has an impact on customer loyalty and improved sales by the organisation. The net effect of this is improved profits by the organisation (Swamidass 2000). Despite having all the above benefits, the outcome of the terror attacks on September 11 has cast a lot of doubt on the just in time (JIT) concept deliveries in the supply chain. In a supply chain, each organisation along the chain depends upon a supplier and therefore in case of a hitch along the chain, the repercussions are felt along the whole chain. Before the September 11 attack the â€Å"JIT† was comfortably applicable and implemented to various businesses. Until this time, overstocking was avoided and components were delivered to the right place at the right time and in the right form with no hitch. Piling of inventory was avoided and production processes proceeded smoothly. However, the events of September 11 reversed all these, there were delays caused by grounding of aircrafts and also a longer time was required for border inspections. Transport on land was also highly affected. As an example, due to these interruptions, commodities destined for the Gap, Banana republic and the old navy stores ended up to a warehouse next to an airport. The business environment, both external and internal will always be fluctuating. External environment like the impact from natural calamities e. g. hurricanes, snow, storms, floods, earthquakes and internal environments like strikes, affect business operations. Therefore, for an organisation with a JIT system, in case of any fluctuation in the business environment, the supply chain will be disrupted and therefore flow of products downstream will not be realized (McClenahen & Jusko 2001). For a sudden change in the business environment, the shocks will be felt throughout the supply chain. There will be a gap that will be created along the chain at the point where the fluctuation is highly felt. It is a noble idea for businesses to consider having some safety stock on hand at each link of supply chain, which will take care of the emergencies in case of any eventuality. Since a supply chain consists of a network/series of suppliers and consumers, a hitch on one supplier side will affect the consumer who is also a supplier to the next consumer. Therefore in a business that has adopted the JIT system, it might end up being grounded because of lack of inventory to process or sell to the next stage of the chains. It is therefore highly recommended for such businesses to develop a Just in case system, a system that allows for a safety supplies that will take care of any eventualities. Even though the JIT system has a number of shortcomings in case of shocks within the supply chain, it is important to note that organisations can still implement JIT and maintain an attractive supply chain with lean inventories even during emergencies. To achieve this, one of the moves that a firm can make is locate where there is stock piling of inventories (Lu & Kyokai 1989). Firms can have most of its inventories stocked next to or near their locations. This will help overcome the problems due to shipment or air transport in case these modes of transport are affected. A firm can also consider having more than one supplier for a given commodity, this will be a second option during emergency situations. For an organisation to succeed in its implementation of the JIT system, major changes within the organisation need to be undertaken. The top management need to show commitment and offer full support. They are also required to lead from the front if the benefits of the JIT system are to be realised. The adoption and implementation of the JIT system will substantially affect the mode and criteria through which carriers and other logistics services providers will be recruited by the organisation. Organisations should be able to come up with service providers who are very efficient so as to pass on the efficiency downstream the supply chain. The just in time concept is highly dependent on the speed and efficiency with which products are moving at along the chain. It is therefore worthy to mention that the JIT system will highly affect the style of operations in the logistics industry. The number of logistics service providers to be recruited will also be determined by the success of the JIT system. According to (Ian 1988), constant and effective communication between business firms and their suppliers is another important factor that will affect the future of JIT in the global business environment. The quality of information that will be conveyed should also be put into consideration. The right information should be conveyed to the right place, at the right time and to the right person. A successful implementation of the JIT system in the future will highly depend on additional training of the implementing personnel (Abuhilal, Rabadi, & Sousa-Poza 2006). A lot of emphasise should be on the training of the personnel that are directly involved in the implementation of the JIT concept. This should not be taken to mean that other employees in the organisation should not be trained. An elaborate training plan on this system should be unveiled and the concerned departments or functions for example, production, logistics, marketing should be given intense training. The major areas to be considered should include: policies on JIT system, communication skills and training on commitment to the principles of JIT. The future of the just in time (JIT) system in the global environment will highly depend on the level of technology that will be embraced by an organisation. This includes both in machinery and other office operations. Adoption of improved technology for material handling is a key area that firms need to look at. They should consider embracing cross docking or flowing inventory through a distribution centre. With an improved material handling facility, the businesses can absorb shocks easily in the event that there is disruption in the supply chain (Kreng & Wang 2005) The use of information technology is in inventory management is particularly crucial if the growth and success of the JIT system is to be guaranteed. Business organisations should utilise information technology resources both in hardware and software so as to enhance the success of the JIT system. Enterprise resource planning (ERP) modules should be adopted for inventory management and controls within the organisation. Internet resources should be highly utilised for an effective JIT system. The most applicable resources include e-procurement, e- marketing. e-banking and e-mailing. When an organisation conducts procurement via internet, a variety of goods both in terms of quality and quantity may be obtained. The business deal is also conducted in an accelerated speed. Marketing via the internet allows for the organisation to reach many customers within a very short time and hence improve on the organisation’s sales. Internet banking allows for faster business transactions hence delays associated with payments are reduced and therefore the supply chain is protected from such delays (Hale 1997). To ensure that the intended results of the JIT concept are achieved, it is important for firms doing business together along a given supply chain be proactive in their operations. By being proactive, it means that a consumer should be involved directly in what their supplier is producing. The consumers should be involved in product design so as to have a product of their own making. On the hand it is very important for the suppliers to follow up and find out how their products are serving the customers. This will help in the elimination of ripples along the chain and hence easy implementation of the JIT system. The players in the supply chain should develop a culture of sharing problems when they occur at a particular point of the supply chain, this in a nutshell will reduce the overall effect that the problem would have on the entire supply chain (Titone 1996). The just in case system is another approach that will have an impact on the future of JIT system in the global environment. It is very important for firms to have a buffer stock that can bail it out when events in the supply chain don’t seem to be favourable. The idea of having safety stocks for emergency times should not be confused by firms holding inventories. It is a different concept from overstocking. Business continuity. (2016, Oct 17).

Wednesday, November 20, 2019

POL 102 POLICY PAPER Essay Example | Topics and Well Written Essays - 250 words

POL 102 POLICY PAPER - Essay Example The policy on Africa and all African related matters is a policy that has been indoctrinated in the modus operandi of many developed nations. This is because Africa is a strategically significant country to the western world. The well-endowed governments all over the world having realized this and have been actively engaged in Africa’s affairs (Bender 15). This includes the social, political, economic and to some extent the cultural affairs. Many African countries have been assisted by the developed nations to revive their leadership, boost their economies, and solve internal wrangles. This policy was created with honorable intentions. However, its misuse is particularly evident in many African states all over the world. The policy has been manipulated to act as a bargaining chip for the western nations (Bender 47). It is necessary for the government to intervene in African states without expecting them to give something back. This aid has plunged many African countries into more darkness. The policy should be used to assist the African continent and the many problems it encounters. It should not be used as a bargaining block. Many historical injustices in Africa would have been avoided had the national policy on African related matters been applied to those countries. It is likely that the government is bound to accept the strengthening of this policy. This is because nations are demanding accountability and transparency from the government when exercising the policy in African states (Bender 51). Bender, G. J., Coleman, J. S., and Sklar, R. L. African Crisis and the US Foreign Policy. California: University of California Press, 2008. Web.

Tuesday, November 19, 2019

The Chinese dragon and its influence on Christianity in China Essay

The Chinese dragon and its influence on Christianity in China - Essay Example Generally, dragons have held positive connotations in culture of the Chinese since the time of the Song dynasty, in AD 960-1279. The Chinese made prayers to the dragon for rain. In Chinese culture, the dragon has been used as a symbol of imperial power; in fact, the emperor wore a dragon robe, reigned from a dragon throne and was thought to be a dragon incarnation (Yang 28-29). After several centuries, the dragon was chosen by the then Chinese Emperor Qing, to represent the Chinese nation. The dragon is apparently, today the most favourable of zodiac animals in china; the dragons perform dances often clad in red, during the Chinese New Year. Since the time that Christianity made its way into China, most Christian believers have held the view that the Biblical and the Chinese dragons are very distinct creatures and have ultimately accepted them; however, there are other shunned Chinese dragons, arguing that they are demonic, just as the biblical one. This paper shows that the dragon-Chinese dragon has become an important but yet controversial symbol in China, greatly influencing the interpretations of Christianity by Chinese people. A closer look at the dragon throughout the history of Chinese Christianity shows greater influence and a process of both enculturation and indigenization with regards to how the dragon is conceived in both traditional Chinese and Christian Chinese (Yang and An 48). The difference and or equivalence between the biblical dragon and the Chinese dragon drawn in the mid-19th century by Chinese individuals as well as by religious figure from the west that brought Christianity. The leader of the Taiping Rebellion between 1814 and 1864, Hong Xiuquan, considered himself as having being commissioned by God to slay the serpent of Revelation; the red big dragon; he also referred to the Manchu rulers as demons/serpents. This consideration of the Chinese dragon as equivalent to the biblical/Revelation’s dragon is evident in his condemnation of the popular rain dragon from the Eastern Sea, considered by the Chinese to traditionally bring rain (Michael 39).The second in command to Hong Xiuquan, Hong Ren’gan is also seen to understand the existence of the controversy concerning the dragon. He decreed that, â€Å"†¦all public notices and memorials had political significance and that the use of demon-like expression such as the dragon must not be used (Giddens and Giddens 78). Many scholars have argued that the negative connotations on the Chinese dragon during the reign of Hong Ren’gan were a clear indication of the influence that the advent of Christianity had on the Chinese culture. In fact, it-the dragon is not used anywhere in Liang Fa’s book, Good Words Admonish Age (Yang 101). In fact Hong argued that his attitude and vies of the dragon was largely influenced by Christianity. This condemnation however was not a universal one, but was more pragmatic and selective. Accordingly, he argued that the Taiping’s used precious dragon to adorn their utensils their imperial seal and vestments; this was apparently acceptable when compared to visions of heavenly golden dragons. In so doing, Hong certainly retained the imperial dragon that could his imperial authority; he discarded to dragon deity, which served as a source of devotion for the Chinese. The Taiping’s thus went ahead and propagated Hong ’s vie of dragons being devils; this resulted in subsequent transfer of individual religious affiliations between the Taipings and Christians, which offered the opportunity of diffusion of the beliefs. It is clearly, however, that Hong’

Saturday, November 16, 2019

Houghton Mifflin Company Essay Example for Free

Houghton Mifflin Company Essay World War 1 is the first war in history that I may say, involved the use of technology and advances in science. The ever famous â€Å"mustard gas† was developed by the Germans, and used against the allied forces. Mustard gas is an oily liquid that readily evaporates into a very noxious and toxic gas, and are used in chemical warfare, where it burns the skin and causes very fatal respiratory and lung damages. It was used effectively against bunkers and trenches, where escape was not easy, so the efficiency of the gas is very high. The Allied forces counteract and produced the first ever effective gas mask, made from very fine activated carbon; it absorbs the poisonous gas, preventing severe damage and effect to the allied soldiers. The drawback of this mask was it reduced visibility and made the soldier vulnerable to sniper attacks. World War 1 was also the setting for the first aerial warfare. Airplanes in the form of biplanes (the first type of airplane, it was very light and it resembled the first airplanes developed by the Wright brothers). They converted simple courier and transport planes into aerial and bomber planes, mass produced the most efficient design and further improved its applications. The Germans have early aerial advantage against the allied forces because of its high amount of available fighter planes and the ever famous Zeppelin, a large dirigible or flying balloon used in bombarding and raiding Britain. But the German advantage declined starting the mid-1916 because the British forces gained aerial superiority in the Western front. Aside trench warfare; tanks were also first widely used in World War 1. Light tanks were first manufactured on 1910 and used for small wars and revolts on the British Empire. The Germans also manufactured tanks to cope up with the allied forces. Armored tanks were used later to inflict damage to enemy trenches. Besides tanks, long range artillery was also developed. High powered howitzers and cannons were fired towards enemy trenches and were proven effective against concentrated enemy troops and tanks. On sea, naval warfare was also developed. Large sea vessels carried high powered bombs and can lay siege even to distant enemy camps. The Germans was the first to use submarines on a full scale war on the sea. They can damage enemy ships without being detected or even seen. The submarine was proven to be effective as patrol on enemy sea territory and can be used as a warning if enemy naval ships were mobilized. The famous German submarine was the U-boat. It was used on unrestricted submarine warfare, in which enemy ships were targeted and sunk, even civilian ships. This unrestricted submarine warfare leads the United States to join the war on 1917. The reason was because the German U-boat was a risk to the United States trade policies with European countries. The U-boat has sunk the Lusitania on 1915, a British liner en route to the United States. It carried American citizens, and reports were published that Americans were killed during the attack. These angered the United States, thus declaring war on Germany and the Central Powers. World War 1 was not fought only on Europe. The colonies of European nations involved also joined the war. Japan for instance, joined the Allied forces to obtain German colonies on the pacific. The British expeditionary forces battled the Ottoman Empire on the desert. The expeditionary force led by T. E. Lawrence pushed the Ottoman Empire troops back into Lebanon until its defeat by the Allied forces on September 1918. The Treaty of Versailles ended the war. When the Central powers were defeated, this treaty promised peace all throughout Europe and it was the one who outlined the land and territorial distribution of lands acquired from the Central powers. I was affected by the topic because World War 1 was a very devastating war. Over 20 million casualties were reported on both sides. May were killed and wounded. I know war was against morality. But sometimes, countries and governments were blinded by their ambitions, mostly to obtain power and territories. As stated earlier, war is inevitable. Although the United Nation exists now, war is still happening. Even now, as I write this article, a war is happening, somewhere out there. War can still be prevented up to a certain extent. Peace talks must be initiated to prevent further conflicts, even if war has already broke up. Living in peace is a very good thing. I can help to achieve that, in my own little way, by respecting others’ opinion and properties. If every nation on earth can learn that, I am sure war are sure to be found on History books only. No war will happen once again. Respect is the word. References Andrea, A. J, and Overfield J. H. (1990). The Human record: Sources of Global History. Vol. 2. Boston. Houghton Mifflin Company. Heilbroner, R. H. (1974). An Inquiry into the Human Prospect. New York. Norton and Company. Keilor W. R. (2007). â€Å"World War 1†. Microsoft ® Student 2008 [DVD]. Redmond. Microsoft Corporation

Thursday, November 14, 2019

Women in Movies Essay -- essays papers

Women in Movies Since the 1940’s, movies have predominately portrayed women as sex symbols. Beginning in the 1940’s and continuing though the 1980’s, women did not have major roles in movies. When they did have a leading role the women was either pretreated as unintelligent and beautiful, or as conniving and beautiful: But she was always beautiful. Before the 1990’s, men alone, wrote and directed all the movies, and the movies were written for men. In comparison, movies of the 90’s are not only written and directed by women, but leading roles are also held by older and unattractive women. In this paper I will show the variations and growth of women’s roles in movies from the 1940’s though the 1990’s. In the 1940’s women did not have predominate roles in movies. In the few movies that were based around women, the woman’s character was written by a man, and the woman was portrayed as a sex symbol. In the movie Double Indemnity, a woman named Phillis is plotting to have her husband killed because she wants to collect his life insurance and be freed from an unhappy marriage. She uses her sexuality and good looks to convince Walter Neff to help her in her scheme. In this movie, Phillis is a beautiful, sexy, conniving killer.In the end, however, because she does not have the heart to kill her husband, the audience is supposed to redeem her conniving image. In the 1940’s movie Gilda, the women has two different stereotypes. The first stereotype is a beautiful sex goddess. She is so beautiful that any man would love to be with her. The second stereotype parterres her as a scorned women. After a past relationship with a man named Johnny has left her angry, she reacts by trying to make him jealous by having affairs with other men. Through out the movie Gilda marries Johnny ‘s boss and then cheats on him a few times. Even though Gilda does all of this by the end of the movie Johnny forgives her and once again turns the women’s life into something meaningful. These two movies party two women who act very much alike. They both use their sexuality to get men to give them what they want. In the 1950’s women are either sex goddess or homemakers, but they are both looking for husbands. In the movie Gentlemen Prefer Blondes, the women are blonde, beautiful, and voluptuous. They are so beautiful that when they walk into a room the men dr... ...end of the movie the fall in love. This movie portrays a woman having a horrible life until a man comes along and gives it meaning. The latter 1990’s have brought many wonderful movies to theaters worldwide. More movies now are about women and their lives. The movie G.I. Jane is about a women who goes through navy seals training. She is picked out of many women to go through this training. She is chosen because she is pretty and feminine. She proves herself by successfully completing her training and becoming a navy seal. Although she is a strong woman and she is not supposed to be a sex symbol, she is still shown throughout the movie with little clothing. The movies are different from movies in the 1940’s because women are taking different roles than that of the homemaker or the slut. Now men find women who are strong physically and mentally. Women’s roles in movies have changed dramatically throughout the years. In the 1940’s women’s characters were stereotyped as sex objects. In the 1990’s women’s characters are stereotyped to be strong individuals. I am glad that women’s characters are now portrayed as they truly are, and not how men think they should be. Women in Movies Essay -- essays papers Women in Movies Since the 1940’s, movies have predominately portrayed women as sex symbols. Beginning in the 1940’s and continuing though the 1980’s, women did not have major roles in movies. When they did have a leading role the women was either pretreated as unintelligent and beautiful, or as conniving and beautiful: But she was always beautiful. Before the 1990’s, men alone, wrote and directed all the movies, and the movies were written for men. In comparison, movies of the 90’s are not only written and directed by women, but leading roles are also held by older and unattractive women. In this paper I will show the variations and growth of women’s roles in movies from the 1940’s though the 1990’s. In the 1940’s women did not have predominate roles in movies. In the few movies that were based around women, the woman’s character was written by a man, and the woman was portrayed as a sex symbol. In the movie Double Indemnity, a woman named Phillis is plotting to have her husband killed because she wants to collect his life insurance and be freed from an unhappy marriage. She uses her sexuality and good looks to convince Walter Neff to help her in her scheme. In this movie, Phillis is a beautiful, sexy, conniving killer.In the end, however, because she does not have the heart to kill her husband, the audience is supposed to redeem her conniving image. In the 1940’s movie Gilda, the women has two different stereotypes. The first stereotype is a beautiful sex goddess. She is so beautiful that any man would love to be with her. The second stereotype parterres her as a scorned women. After a past relationship with a man named Johnny has left her angry, she reacts by trying to make him jealous by having affairs with other men. Through out the movie Gilda marries Johnny ‘s boss and then cheats on him a few times. Even though Gilda does all of this by the end of the movie Johnny forgives her and once again turns the women’s life into something meaningful. These two movies party two women who act very much alike. They both use their sexuality to get men to give them what they want. In the 1950’s women are either sex goddess or homemakers, but they are both looking for husbands. In the movie Gentlemen Prefer Blondes, the women are blonde, beautiful, and voluptuous. They are so beautiful that when they walk into a room the men dr... ...end of the movie the fall in love. This movie portrays a woman having a horrible life until a man comes along and gives it meaning. The latter 1990’s have brought many wonderful movies to theaters worldwide. More movies now are about women and their lives. The movie G.I. Jane is about a women who goes through navy seals training. She is picked out of many women to go through this training. She is chosen because she is pretty and feminine. She proves herself by successfully completing her training and becoming a navy seal. Although she is a strong woman and she is not supposed to be a sex symbol, she is still shown throughout the movie with little clothing. The movies are different from movies in the 1940’s because women are taking different roles than that of the homemaker or the slut. Now men find women who are strong physically and mentally. Women’s roles in movies have changed dramatically throughout the years. In the 1940’s women’s characters were stereotyped as sex objects. In the 1990’s women’s characters are stereotyped to be strong individuals. I am glad that women’s characters are now portrayed as they truly are, and not how men think they should be.

Monday, November 11, 2019

Salomon V. Salomon & Co. Analysis

Mr. Aron Salomon was a British leader merchant who for many years operated a sole proprietor business, specialized in manufacturing leather boots. In 1892, his son, also expressed interest in the businesses. Salomon then decided to incorporate his businesses into a limited company, which is Salomon & Co. Ltd. However, there was a requirement at the time that for a company to incorporate into a limited company, at least seven persons must subscribe as shareholders or members.Salomon honored he clause by including his wife, four sons and daughter into the businesses, making two of his sons directors, and he himself managing director. Interestingly, Mr. Salomon owned 20,001 of the company's 20,007 shares – the remaining six were shared individually between the other six shareholders. Mr. Salomon sold his business to the new corporation for almost  £39,000, of which  £10,000 was a debt to him. He was thus simultaneously the company's principal shareholder and its principal cre ditor. At the time of liquidation of the company, the liquidators argued that the debentures used by Mr. Salomon as security for the debt were invalid, and that they were based on fraud.Vaughan Williams J. accepted this argument, ruling that since Mr. Salomon had created the company solely to transfer his business to it, the company was in reality his agent and he as principal was liable for debts to unsecured creditors. The lord justices of appeal variously described the company as a myth and a fiction and said that the incorporation of the business by Mr. Salomon had been a mere scheme to enable him to carry on as before but with limited liability. However, the House of Lords later quashed that Court of Appeal (CA) ruling, upon critical interpretation of the 1862 Companies Act.The  court unanimously ruled that there was nothing in the Act about whether the subscribers (i.e. the shareholders) should be independent of the majority shareholder. The company was duly constituted in l aw, the court ruled, and it was not the function of judges to read into the statute limitations they themselves considered expedient. The 1862 Act created limited liability companies as legal persons separate and distinct from the shareholders.In other words, by the terms of the Salomon case, members of a company would not automatically, in their personal capacity, be entitled to the benefits nor would they be liable for the responsibilities or the obligations of the company. It thus had the effect that members' rights and/or obligations were restricted to their share of the profits and capital invested.Significance of the Salomon CaseThe rule in the Salomon case that upon incorporation, a company is generally considered to be a new legal entity separate from its shareholders has continued till these days to be the law in Anglo-Saxon courts, or common law jurisdictions. The case is of particular significance in company law thus: Firstly, it established the canon that when a company acts, it does so in it's own name and right, and not merely as an alias or agent of it's owners.For instance, in the later case of Gas Lighting Improvement Co Ltd v Inland Revenue Commissioners,   Lord Sumner said the following: â€Å"Between the investor, who participates as a shareholder, and the undertaking carried on, the law interposes another person, real though artificial, the company itself, and the business carried on is the business of that company, and the capital employed is its capital and not in either case the business or the capital of the shareholders. Assuming, of course, that the company is duly formed and is not a sham†¦the idea that it is mere machinery for affecting the purposes of the shareholders is a layman's fallacy. It is a figure of speech, which cannot alter the legal aspect of the facts.†Secondly, it established the important doctrine that shareholders under common law are not liable the company's debts beyond their initial capital investm ent, and have no proprietary interest in the property of the company. This has been affirmed in later cases, such as in The King v Portus; ex parte Federated Clerks Union of Australia, where Latham CJ while deciding whether or not employees of a company owned by the Federal Government were not employed by  the Federal Government ruled that: â€Å"The company†¦is a distinct person from its shareholders. The shareholders are not liable to creditors for the debts of the company. The shareholders do not own the property of the company†¦Ã¢â‚¬ Ã¢â‚¬  II Piercing of the veil by Common Law CourtsLifting the veil of incorporation or better still; â€Å"Piercing the corporate veil† means that a court disregards the existence of the corporation because the owners failed to keep one or more corporate requirements and formalities. The lifting or piercing of the corporate veil is more or less a judicial act, hence it's most concise meaning has been given by various judges. S taughton LJ, for example, in Atlas Maritime Co SA v Avalon Maritime Ltd (No 1) defined the term thus: â€Å"To pierce the corporate veil is an expression that I would reserve for treating the rights and liabilities or activities of a company as the rights or liabilities or activities of its shareholders.To lift the corporate veil or look behind it, therefore should mean to have regard to the shareholding in a company for some legal purpose.† Young J, in Pioneer Concrete Services Ltd v Yelnah Pty Ltd, on his part defined the expression â€Å"lifting the corporate veil† thus: â€Å"That although whenever each individual company is formed a separate legal personality is created, courts will on occasions, look behind the legal personality to the real controllers.† The simplest way to summarize the veil principle is that it is the direct opposite of the limited liability concept. Despite the merits of the limited liability concept, there is the problematic that it ca n lead to the problem of over inclusion, to the disadvantage of the creditors. That is to say the concept is over protected by the law.When the veil is lifted, the owners' personal assets are exposed to the litigation, just as if the business had been a sole proprietorship or general partnership. Common law courts have the lassitude or exclusive jurisdiction â€Å"lift† or â€Å"look beyond† the corporate veil at any time they want to examine the operating mechanism behind a company. This wide margin of interference given common law judges has led to the piercing of the corporate veil becoming one of the most litigated issues in corporate law.But it should be worthy of note that a rigid application of the piercing doctrine in common law jurisdictions has been widely criticized as  sacrificing substance for form. Hence, Windeyer J, in the case of Gorton v Federal Commissioner of Taxation, remarked that this approach had led the law into â€Å"unreality and formalism. †As aforementioned, when the judges pierce the veil of incorporation, they accordingly proceed to treat the company's members as if they were the owners of the company's assets and as if they were conducting the companies business in their personal capacities, or the court may attribute rights and/or obligations of the members on to the company. The doctrine is also known as â€Å"disregarding the corporate entity†. In his 1990 article, Fraud, Fairness and Piercing the Corporate Veil, Professor Farrar remarked that the Commonwealth authority on piercing the corporate veil as â€Å"incoherent and unprincipled†.That claim has been earlier backed up by Rogers AJA, a year ago in the case of Briggs v James Hardie & Co Pty thus: â€Å"There is no common, unifying principle, which underlies the occasional decision of the courts to pierce the corporate veil. Although an ad hoc explanation may be offered by a court which so decides, there is no principled approach to be derived from the authorities.†Another scholar in the person of M. Whincop in his own piece: ‘Overcoming Corporate Law: Instrumentalism, Pragmatism and the Separate Legal Entity Concept', argued that the main problem with the Salomon case was not so much the argument for the separate legal entity, but rather the failure by the English House of Lords to give any indication of â€Å"What the courts should consider in applying the separate legal entity concept and the circumstances in which one should refuse to enforce contracts associated with the corporate structure.†

Saturday, November 9, 2019

Translatiom

A TRANSLATION ANALYSIS OF NOUN IN IPS – GEOGRAFI BILINGUAL PUBLISHED BY YRAMA WIDYA (2008) RESEARCH PROPOSAL Submitted as a Partial Falfillment of the Requirement for Getting Bachelor Degree of Education In English Department Proposed by: ADE FEBRIANINGRRUM A 320100217 SCHOOL OF TEACHER TRAINING AND EDUCATION MUHAMMADIYAH UNIVERSITY OF SURAKARTA 2013 APPROVAL A TRANSLATION ANALYSIS OF NOUN IN IPS – GEOGRAFI BILINGUAL PUBLISHED BY YRAMA WIDYA (2008) RESEARCH PROPOSAL Proposed by: ADE FEBRIANINGRRUM A 320100217 Approved by First ConsultantSecond Consultant Dra. Dwi Haryanti, M. Hum†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. TABLE OF CONTENTCOVER†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. APROVAL†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã ¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. TABLE OF CONTENT†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ CHAPTER I: INTRODUCTION†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. A. Background of the Study†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ B. Previous Study†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ C. Problem Statement†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦D. Objective o f the Study†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. E. Limitation of the Study †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. CHAPTER II: UNDERLYING THEORY†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ A. Translation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ B. –†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ C. –†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. CHAPTER III: RESEARCH METHOD†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ A. Type of Study†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ B.Object of the Study†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. C. Data and Data Source†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ D. Method of Data Collection†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. E. Technique of Data Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. A TRANSLATION ANALYSIS OF NOUN IN IPS – GEOGRAFI BILINGUAL PUBLISHED BY YRAMA WIDYA (2008) A. Background of the study In this world, there are so many languages. Every country speaks with their own languages. That’s why each country has its own translator. The translator’s jpb is to translate one language to another language.In translation involves at least two languages, that are the source and target language. What is generally understood as translation involves the rendering of sourcce language (SL) text into target language (TL) so as to ensure that (1) the surface meaning of the two will be approximately. similiar and (2) the structures of the SL will be preserved as closely as possible but not so closely that the TL structures will be seriuously distorted. (Susan Bassnett- Mc Guire, 1991:13). To do transaltion, a transaltor has to master the relevant language, both the source language and the target language.It is done to make a good translation, which is able to transfer the massage from source language (SL) into traget language (TL). In other hand, transalation plays an important role to solve the problem of inerlingua communication. The writer is intere sted in classifying the variety meaning of English noun which are translated into indonesian and also in describing the equivalen on the indonesia translation of noun. The writer likes in observing text book IPS – Geografi Bilingual, because it is the text book which is support the teaching learning process in bilingual school for senior high school grades XI published by Yrama Widya 2008.To norrow the study, the writer analyzes noun found in IPS – Geografi Bilingual textbook. Based on this textbook the writer finds translation level shift of noun and adaptation such as : SL : The Development of science and technology affects human life in general. But the development is diffirent among countries, depending on the ability of humans in controlling and developing them TL : Perkembangan ilmu pengetahuan dan teknologi membawa dampak terhadap kehidupan manusia pada umumnya. Namun perkembangan tersebut berbeda-beda, tergantung pada kemampuan manusia dalam menguasai dan menge mbangkannyaIn the example above, the word science is a noun. Science in the TL is translated into Ilmu Pengeteahuan . In this case, there is a translation shift of the massage from SL into TL, because science is noun and Ilmu Pengetahuan is Noun Phrase . Level Shift is the SL item at once linguistic level had a translation equivalen at diffirent level, so It is classified into level shift. The word technology is a noun. Technology in the TL is translated into teknologi. In this case, there is a translation adaptation from SL into TL, because tehnology is a noun and teknologi is a noun adaptation.Adaptation It is classified into noun adapatation. Based on those phenomena, the writer wants to conduct a research entittled A Translation Analysis of Noun in IPS – Geografi Bilingual Published by Yrama Widya 2008. B. Previous Study This study is not the only one study that is done by the writer. There are some references that become inspiration to this study. These are previous stud y that deal with the translation analysis. In the case, the writer discusses the previous research about translation that has been done by some researchers.Mariana Prihatmini (2009) graduated student from Muhammadiyah University of Surakarta with her research entitled A Translation Analysis of Noun Suffixes In Sandra Brown’s a Treasure Worth Seeking Into Permata Hati by Diniarty Pandia . The result of the research show that: 1) There are eleven types of noun suffixes, namely: suffix –age, -al, -ance (-ence), -ment, -tion ( -sion), -er ( -or) , -ing, -ity, -ness, -th, and –ism; 2) from 107 data. All the data or 100% belong to equivalent translation.It means that the translation of noun suffixes in â€Å"A Translation Analysis of Noun Suffixes In Sandra Brown’s a Treasure Worth Seeking Into Permata Hati by Diniarty Pandia† is very good, because all the translation are translated into equivalent translation. The reserach above is different from the wr iter, because the data and data source are different. The writer takes Noun while Mariana Prihatmini takes Noun Suffixes as the data. The writer’s data source is IPS – Geografi Bilingual while Mariana Prihatmini’s data source is Sandra Brown’s a Treasure Worth Seeking Into Permata Hati by Diniarty Pandia.The similiarity is focused on the translation analysis. Other reserach is the research conducted by Yusuf Nuryanto (2009) graduated student from Muhammadiyah University of Surakarta with her research entitled A Translation Analysis of Phrasal Verb In The King Of Torts by John Grisham and Its Translation. The result of the data analysis show that (1) there are 3 kinds of catagory shift, those are 5 data or 2,23% of phrasal verb into adjective, 1 datum or 0,45% data of phrasal verb into noun, and there are 2 or 0,89% of phrasal verb that is not translated, from 224 data of phrasal hrase. (1) In the level shif of translation there are 160 data or 71,43% data of phrasal verb into verb, 54 or 24,11% of phrasal verb into verb phrase. 1 datum or 0,45% of phrasal verb into adverbial pharse, and 1 datum or 0,45% of phrasal verb into clause, from 224 data, (3) from 224 data, there are 216 data or 96,43% belong to equivalent translation and 8 data or 3,57% belong to non equivalent. The reserach above is different from the writer, because the data and data source are different. The writer takes Noun while Yusuf Nuryanto takes Phrasal Verb as the data.The writer’s data source is IPS – Geografi Bilingual while Yusuf Nuryanto’s data source is The King Of Torts by John Grisham and Its Translation.. The similiarity is focused on the translation analysis. So, The writer would like to focus of A Translation Analysis of Noun in IPS – Geografi Bilingual Published by Yrama Widya (2008). C. Limitation of the Study In conducting the research, the writter limits the problems that are going to be discussed. This research only deal s with noun used in IPS-Geografi Billingual Published by Yrama Widya 2008.The writer describes the varieties meaning of English noun which are translated into indonesian and the equivalence in the Indonesian translation of noun. This limitation is done for making easier in understanding about the study. D. Problem Statement Based on the research background, the problems proposed in this research are as follows: 1. What are the varieties meaning of English noun which are translated into Indonesian used in IPS-Geografi Bilingual published by Yrama Widya 2008 ? 2. How are the equivalence in the Indonesian translation sentences including noun in IPS-Geografi Bilingual published by Yrama Widya 2008?E. Objective of the Study Based on the research problems mentioned above, the writer has the following objectives as follows: 1. To classify the varieties meaning of English noun which are translated into indonesian used in IPS-Geografi Bilingual published by Yrama Widya 2008. 2. To describe t he equivalence in the Indonesian translation sentences including noun in IPS-Geografi Bilingual published by Yrama Widya 2008. F. BENEFIT OF THE STUDY This study will have two benefit, they are theoretical and practical benefit. 1. Theoretical benefit The result of the research will erlarge the scope of knowledge about english noun.So, the other researchers may use it as one of literature reviews in their linguistics study. 2. Practical benefit a. The result of the research may give more contributions on the enlargement of English noun to the readers that many use it in many ways. b. The result of this research may give more information to the readers about the variety meaning of English noun and the use them in the appropriate way. CHAPTER II UNDERLYING THEORY A. Translation 1. Notion of Translation Here the text in the first languageis the source text and the equivalen text that communicates the same massage is the â€Å"target text† or â€Å"translated text†.Initial ly translation has been a manual activity. Today, together with manual activity. Today, together with manual translation, there is also automatic translation of natural language text, which is referred to as machine translation or computer-assisted translation which is used computers as an aid to translation. Translatiom is one way to bring the world closer. Based on definition above it can be summarised that of translation is a process of transferring massage from source language into target language and the result of transferring should be equivalent both of meaning and style of languageCHAPTER III RESEARCH METHOD In this chapter, the reseracher presents the method employed in the research. In relation with the study, researcher chooses descriptive method to analyze the data. It is divided into four main points: type of the reserach, object of the study data and data source, technique for collecting data and technique for analyzing data. A. Type of the Reserarch The type of resear ch belongs to qualitative research. Qualitative research means â€Å"any kind of reserach that procedure finding not arrived at by means of statistician procedures or other means of quantification.Moleong (1991:5) states that qualitative research is type of reserach with result descriptive data in the form of written or oral world from observed object. B. Data and Data Source The object of the reserach is the kinds of variety meaning of English noun found in textbook IPS Geografi Billingual Published by Yrama Widya 2008. C. Data and Data Source In this reserach, the data are all word noun taken from IPS Geografi Billingual Published by Yrama Widya 2008. . The source of data is from IPS Geografi Billingual Published by Yrama Widya 2008. D. Technique for Collecting Data The methods of collecting data are observation and documentation.The ways are as follows: 1. Reading textbook IPS Geografi Billingual Published by Yrama Widya 2008 and underlines english noun. 2. Recognizing the trans lation variation in the Indonesian version and underlines them. 3. Writing the data down into paper. 4. Recognizing the Engllish noun are translated into Indonesian noun. 5. Coding the data. For example: 001/IPSGB/SL1/TL1, which means: * : Datum Number IPSGB: IPS Geografi Billingual SL1: Source Language page 1 TL1: Target Language page 1 E. Technique for Analyzing Data To analyze the collected data, the reserachers takes the following steps:

Thursday, November 7, 2019

11 Main Challenges Faced By Admin Assistants

11 Main Challenges Faced By Admin Assistants Administrative assistants work in every industry, and their jobs are  extremely demanding. If youre not one, you might not know how hard they work, but don’t underestimate the grueling nature of their day-to-day or the amount of education they needed to get there! And if you are one, you know all too well the struggles that come from this often underappreciated job.Here are a few challenges admin assistants face on the regular.1. Difficult PersonalitiesEver had a bad boss? Yeah, well, administrative assistants are tasked to those bad bosses 24/7. Their whole job is to deal with those demanding, aggressive, socially awkward, self-important, micromanaging lunatics. So show a little respect.2. Devaluation of their JobIf you’re an admin assistant, everybody just assumes you’re not qualified enough to get a real job. That’s mostly because they have no idea what your job actually entails. No one multitasks or juggles better. But admin assistants are too humble to correct you. They know what they know.3. Clean-up Responsibilities for AllThe task of office clean-up, and also the general putting out of everybody else’s fires and fixing of everybody’s messes, almost always falls to admin assistants. Next time you see a handwritten sign taped over the festering sink, think of how many weeks of suffering in silence went on before that sign even went up.4.  Youre Always on CallEven though admin assistants have little authority, they are expected to know almost everything and they can be blamed for almost everything that happens to go wrong. And they are expected to be available whenever anybody needs them.5. Inconsistent Whims and DemandsAdmin assistants aim to please and are always trying to carry out a boss’s wishes and anticipate his or her needs. But so often bosses keep moving the goalposts and changing the rules. It can be enormously frustrating to keep up.6. Inappropriate RequestsIt’s bad enough having to ba bysit your boss and your colleagues. Sometimes you’re asked to actually babysit children when a coworker or your boss brings theirs to work. Or you’re asked to go get someone’s dry cleaning (someone you dont report to) or run another ridiculous errand.7. Shooting the MessengerEven if you didn’t screw up, you’re the one who usually gets yelled at- by everyone. Admin assistants are constantly in the direct line of fire.8. Lack of Trust and TimeYou could either end up with a boss who rides you on every little detail, or even worse, one who doesn’t have any time for you. It’s very hard to do your job if you don’t get at least a few minutes a day of face time to make sure you know what’s needed of you.9. Theres Rarely a ThanksOf all the things you’ll hear said or shouted at you as an admin assistant, â€Å"thank you† is almost never one of those things. Even and especially when you were the one who saved the day .10. No Time to Do It AllAs an admin assistant, your list of tasks- and the stack of papers on your desk- is gargantuan. You make deadlines just fine, but the to-do list never seems to shrink.11. No MoneyPerhaps the biggest injustice done to admin assistants is the egregious lack of compensation. Nobody gets paid less given their work and worth.So next time you feel like yelling at an assistant- or just dumping some thankless jobs on their desk, don’t! Imagine what their day must be like first and show a little love. And if you are one, thanks for all you do. We appreciate you.

Monday, November 4, 2019

Management Accounting Essay Example | Topics and Well Written Essays - 1500 words - 7

Management Accounting - Essay Example On the other hand, there are those who view budgeting as one of the major impediments of the process of goal achievement. Marcino (2000) as well as Jensen (2001) are key advocates of this theorem. The two argue that the allocation of resources within an organization is to large extent being hindered by the various budgetary processes adopted by the various organizations. â€Å"Myopic decision making and other dysfunctional budget games† are cited to be some of the reasons why achieving these budgets becomes difficult and even where achieved, there is little difference that can be attributed to it. Bergstrand and Olve (1996) defined budgeting as the traditional way of managing and controlling companies. Companies use the budget to plan and coordinate for the preceding financial period. Some of the main objectives of the budgetary process include resource allocation, employee motivation and operations coordination. It also helps in the evaluation of performance (Libby and Lindsay 2003). Looking at all this therefore the budgetary process has for a long time been used for the same reason, and thus the majority of the organizations has resulted in using the same traditional budgetary processes over and over again. The traditional budgetary process has resulted so different problems in various organizations including but not limited to top down command orientation issues as well as poor planning and performance evaluation processes. While doing their research Neely et al. (2001) identified a number of budgetary weaknesses that were associated with the majority of the traditional budgets. Some of them includes the time consuming nature of the budgetary processes, constrain responsiveness and the most common barrier to change, lack of focus and presences of contradictions, the over emphasis on cost reduction with less focus on value, infrequent budget development and updating, improper preparation of the underlying assumptions and their inability to reflect

Saturday, November 2, 2019

Assignment on Corporate Finance Essay Example | Topics and Well Written Essays - 3500 words

Assignment on Corporate Finance - Essay Example A merger can resemble a takeover but result in a new company name or combining the names of the original companies. (http://en.wikipedia.org) Shleifer and vishny (2003) proposed a market timing model of acquisition. They assumed that acquirers are overvalued, and the motive for acquisition is not to gain synergies, but to reserve some of their temporary overvaluation for long-run shareholder. Specifically, by acquiring less-overvalued target with overpriced stock (or less interestingly, undervalued target with cash) overvalued acquirers can cushion the fall for their shareholders by leaving them with more hard assets per share or, if the deals value proposition. This refers to the fact that the combined company can often reduce duplicate departments or operations, lowering the cost of the company relative to theoretically the same revenue stream thus, increasing profit. For example, a bank buying a stock broker could then sell its banking products to the stock's customers while the broker can sign up the banks customers for brokerage account. Or a manufacturer can acquire and sell complimentary products. This is the sign to smoothen the earning result of a company, which over the long-term smoothes a stock price of a company, giving conservative investors more confidence in investing in the company. However, this does not always deliver value to shareholders (http://en.wikipedia.org) From datamonitor analyses, UCB has an inorganic expansion into lucrative AIID and oncology market. The acquisition of the Biotechnology Company, Celltech offered UCB technology platforms and experience for the development of biological drugs. And the new regulations allows our company to create motive for us to merge and acquire, which is an opportunity for us to have a strong R & D pipeline and new expertise in the pharmaceutical sectors. So all of this would be achieved rapidly if acquisition decision is taken. Asset acquisition UCB is a multinational company, operating in more than one hundred and forty countries, also it is one of the largest pharmaceutical and chemical

Thursday, October 31, 2019

The external environment of Manchester United Essay - 1

The external environment of Manchester United - Essay Example Brand image can easily be considered as the greatest strength of Manchester United football club. Its brand image is globally recognized. Millions of fans and followers of the football club are present all over the world. Any type of merchandise available in the market having the logo or the name of Manchester United is easily identified by any of its fans all around the world. However the club needs to live up to the expectations of their fans in order to sustain their brand image. Sir Alex Ferguson, the manager of Manchester United for past many years, is one of the powerful and biggest assets for the football club. Manchester United was managed most effectively and efficiently by Sir Alex Ferguson for more than 25 years now and still continuing to do so (Manchester United Ltd., 2012a). He can be regarded as the most successful manager ever in the history of club football in UK. This type of consistency in performance maintained by the club helps in the decision making process rega rding prospective investments made by the company. Sales ticket is also considered to be one of the greatest strength of the club because of the huge fan base it possesses. There is a huge demand for the match tickets and the revenues generated from ticket sales are expected to increase significantly in the upcoming years. However ticket sales are not the only income source for the club. It has its products in offer too which contributes towards a significant portion of the revenues generated by Manchester United. Huge number of retail stores is run by MU and its distribution channel is also quite strong. The variety of products offered by MU can be considered as one of its major weaknesses. It is true that MU has a wide variety of products in offer for their fans, starting from the merchandise products to credit cards. However an area of concern is whether fans were involved in this type of decisions or not?

Tuesday, October 29, 2019

Family Issues Essay Example | Topics and Well Written Essays - 500 words

Family Issues - Essay Example Marriage is one of the most fundamental and indispensable social institutions present in human society. This main purpose of an institution of marriage is to satisfy the sex needs of the individuals in a socio-cultural and legal manner. When I think of getting married, my mind cares about my parents, because I want my wife to deal with my parents as I deal with them or better. My parents are very important to me for many reasons. For instance, my mother carried me for nine months in her womb. Secondly, my father cared about me and paid for everything I needed. As such, when I think of getting married, the first thing I will worry about is my parents. I will live in my parents’ house. Therefore, I will do my best to find the wife who is going to respect and deal with them in an ideal way. The sexual intercourse is one of the most important factors in family’s life. Undeniably, no family can live without it. In absence of sexual satisfaction, the couples will turn immoral. In some cases, it leads the wife or the husband to find another sexual partner. There are many positions some of which are pleasant, painful, and others tedious. I will also try other suitable positions as advised by a private medical doctor when my wife is pregnant. Some are however specific to pregnant women and during menstruation. Others are specific for diseases, and stress positions for heart patients and back pain. I believe having a new sexual experience and techniques will make the sexual intercourse more interesting, spiritual, and fun for both of us.

Sunday, October 27, 2019

Lustration In Czech Republic And Slovakia Social Policy Essay

Lustration In Czech Republic And Slovakia Social Policy Essay Twenty years after the Velvet Revolution resulting in the change of regime, common feeling prevailing in both, Slovakia and the Czech Republic is disillusion. According to the latest polls of STEM agency, forty years of communist oppression would not discourage 12.3% Czechs to vote for the Communist Party in next election. In Slovakia, the Communist Party would enjoy only 3.1% support as FOCUS agency discovered. However, it cannot be concluded that Czechs excused leaders and collaborators of former regime whereas Slovaks did not. These figures have to be seen in the light of approaches Slovakia and the Czech Republic pursued in coping with their communist past. Absence of the lustration law in Slovakia caused that leaders and collaborators of former regime pervaded into new political system easily, and now can be found in many other parties throughout the political spectrum, apart from the Communist Party. Thus, their actual support cannot be verified. Whereas, the lustration law in the Czech Republic disqualified leaders and collaborators of former regime from holding public positions. This essay tries to argue that although approaches Slovakia and the Czech Republic pursued in coping with their communist past were completely different, surprisingly, none of them led to satisfactory outcomes. This essay primarily presents strengths and weaknesses of the lustration law adopted in 1991, as it applied to the Czech Republic and Slovakia together until its dissolution in 1993. Moreover, with minor changes, it has been valid since then in the Czech Republic. On the contrary, in Slovakia it expired in 1996. This essay describes unfavourable consequences of absence of the lustration law in Slovakia. However, it also mentions harms its existence and strict enforcement did in the Czech Republic. While being a common state, Czechs and Slovaks pursued the same attitude in coping with their communist past. Its Federal Assembly passed the lustration law as the first post communist government on October 4, 1991. This law stated precisely who can and cannot hold certain public positions. A person who was: member of State Secret Police (hereinafter referred to as StB), resident, agent, owner of conspiracy flat, informer, ideological or conscious collaborator of StB, high-ranked official of the Communist Party, member of Peoples Militias, student, or researcher at one of the KGB universities for longer than three months, was excluded from public employment (Act on Lustration 1991). In addition, this law specified more precisely category conscious collaborator as person recorded in StB files as confident or candidate for collaboration (1991). The lustration law, valid until 1996, obliged everyone holding a leading public position, including public enterprises, courts, media outlets and higher education institutions to require the Interior Ministry for lustration certificate, of 8-euro value (Lustration Act 1991). However, lustrations happened even before putting the lustration law into life. The Federal Assembly already in January that year passed a resolution in accordance with all members of parliament, ministers, their deputies and civil servants had to be screened for StB collaboration. It did not take long until the first ethical concerns were raised about both, the resolution and the lustration law. Roman David mentions that the International Labour Organisation criticized them for being discriminatory towards the expression of political opinion and human rights groups for violating the right to express, associate, be free from discrimination, and participate in public life (2004, 790). The headlines of internationally respected dailies called lustrations in Czechoslovakia Witch Hunts, Hunts for Villains (New York Times 1991) or Grounds for New Injustices (Le Monde 1992), describing them as threats to democracy, fragile anyway at that time. Many scholars mention that new policy makers used exactly contrary argument, defending lustrations as a mean to build and strengthen democracy. They believed if leaders and collaborators with former regime were given public employment, it would undermine democracy. (David 2004, 795; Williams 2003, 2) In this regard, it is difficult, if not impossible to decide who was wrong and right. However, it is possible to define the strengths and weaknesses of the lustration law from 1991. First, the criticism of the lustration law based on the deprivation of political rights does not hold the water. It prevented leaders and collaborators of former regime from public employment, but as Roman David argues the right to public employment was deliberately omitted from the European Convention of Human Rights (2004, 797). Moreover, he adds that the Communist Party in Czechoslovakia from 1948 to 1989 was a monolithic organisation which excluded opposition, prohibited discussion and did not allow free elections (2004, 799). It cannot be considered standard political party as it does not fulfil general criteria of a political party recognized in democracy. Thus, it can hardly claim the same legal protection which is given to other parties. (2004, 799) Furthermore, public employment is identified with certain values. Roman David uses an example of USA where the Supreme Court has confirmed several qualifications for public employees, such as trust, integrity and competency, fitness and loyalty and impartiality, fairness and effectiveness' (2004, 797). This shows that the public employment demands exemplary behaviour. Can someone who contributed to oppression of others be an example for others? Does he hold these values? When identifying former regime and its actors, its crimes should not be overlooked. According to the Czech Office for the Documentation and the Investigation of the Crimes of Communism, from 1948 to 1989, 205 486 persons were imprisoned and 248 persons were executed for political reasons, 282 persons died when trying to cross western borders, and 21 440 persons were placed in forced labour camps from 1948 to 1953. Besides, these figures do not include damages of those, who were deprived from possibility to study, work in their field, and were exposed to constant pursuit of StB and regular interrogations, during which StB members were not reluctant to use violent practices. The Communist Party not only gave consent to these practices carried out by the Peoples Militias that was armed forces of the Communist Party and by StB, it encouraged them to use them. Would not their former members be a threat to unstable democracy in Czechoslovakia, if they were given a chance to participate in public decisions? Knowing the context, is not surprising that after 1989 new policy makers took uncompromising stance towards leaders and collaborators with former regime and dismissed them from political life. However, while one ethical concern was solved, another popped up. If a dismissal from public employment was legitimate, then who to dismiss was in question. As nothing is black and white, simple division on bad and good proved to be impossible for a whole variety reasons. Certainly, thousands of people collaborated with former regime voluntarily for personal gains, fully aware of harms their actions caused to others. However, with new lustrations becoming public, new life stories disclosed proved it was not always the case. Some people seemed to be forced to agree on collaboration. Simply, they had no other choice if they wanted to protect their families and friends, keep their employment, study at universities or even if they wanted to continue dissenting against regime. Who could say s/he was in such situation and decided not to collaborate? A handful could. The political party Public against Violence (hereinafter referred to as VPN), created after 1989 mostly from dissidents was one of the firsts that decided to verify whether their candidates ranked to this handful and screened them for StB collaboration. If they were positive (meaning, they had records in StB files as collaborators), either they resigned or we withdrew them from their position. These were dreadful days. We saw life stories of people who were broken in prisons, uranium mines, during their travels abroad or simply at work. Some of them were our long-time friends, Fedor Gal, Slovak dissident and co-founder of VPN recalls (tyzden 2009). It turned out some of leaders of the Velvet revolution had records in StB files as hostile persons, but as collaborators at the same time. The situation got complicated. Was it right to use the same measure for everyone? Moreover, when the definition of categories excluded from public employment in the lustration law proved to be imprecise . However, no controversy could be found in respect to high-ranked officials of the Communist Party, the same could not be said about StB collaborators and members of Peoples Militias. High positions in the Communist Party were to be queued. Everyone who reached this hierarchic level within the system not only decided voluntarily, but also had to put much effort in order to reach it. As Roman David argues, Only devoted and loyal candidates were granted membership. He stresses these were aware of illicit aims of the Communist Party (2004, 802). The StB collaborators were also conscious members. However, in some cases StB members blackmailed them in order to make them sign the agreement on co-operation. Still, the biggest loophole occurred in the category of Peoples Militias members. As Roman David emphasises, even though Peoples Militias helped to oppress the opposition during the communist coup in February 1948, they did not necessarily know this was its purpose when they entered the organization. Later on, when they realized it, they could not disjoin the organization, as it was almost impossible with any communist organisation. (2004, 802) Furthermore, not everyone who entered the Peoples Militias even after the communist coup shared its purposes. The circumstances varied from case to case. This essay would use the case of Milan Kuta, published in the New York Times. Milan Kuta was respected oncologist when he was offered to lead the Oncology Centre in not very favourite Czech town Chomutov in 1985. In order to get this employment, he had to enter the Communist Party and provide the Peoples Militias with first-aid courses. Never being active in political life before, he decided to accept the offer, as he knew it was the only way for the centre to get appropriate finances and for him to get more interesting job. However, in 1991, after the lustration law was enforced, he as the director of state-owned medical centre found himself in unpleasant situation. Coming under the category inconsistent with public employment, he had to resign from his position. (New York Times 1992) Nowadays, Milan Kuta still works in the Oncolog y Centre in Chomutov and is considered renowned specialist in his field. If a role of the lustration law were simplified to being a mean inflicting punishment on collaborators with former regime for their past wrongdoings, it would be difficult to say what Milan Kuta did wrong. Furthermore, in this case, it would be also difficult to defend the lustration as a mean to build and strengthen democracy. How would democracy be endangered if Milan Kuta stayed in his post? He was not active in the Communist Party, and he never collaborated with StB. The only criticism could come from giving Peoples Militias first-aid courses. First, was this inherently bad? Second, could this be compared to pursuing people and oppressing their fundamental rights? It hardly could. Thus, was not a burden of collective guilt too heavy for Milan Kuta? Not only he loosed his post in the Oncology Centre, he had to face a disdain of society. Moreover, Milan Kuta was not the only case. Many people were harmed by imprecise definition of some categories inconsistent with public employment according to the lustration law and by the principle of collective guilt, it imposed. Finally, also the credibility of StB files was questionable. Political leaders, old as well as new, in both countries quickly realized these could be useful tools for political blackmailing. Pavel Zacek, the Czech historian from The Institute for the Study of Totalitarian Regimes in Prague claims, StB files were manipulated and thousands of them possibly destroyed by StB, but also the Communist Party, Peoples Militias, and army immediately after the Velvet revolution (SME 2009). This suspicion puts another question mark behind the legitimacy of the lustration law in Czechoslovakia. The lustration law passed in 1991 in Czechoslovakia was important step in preventing leaders and collaborators with former regime from shifting newly built democracy back to dictatorship. However, it was step uncertain, unaware of direction it wanted to take and of destination, it wanted to reach. The categories of people affected by the lustration law were too broad. The public employment covered significant part of the labour market after 1989. Thus, too many people were deprived from public employment and the lustration law did not differentiate among them. A doctor giving first-aid courses to Peoples Militias was in the same position as member of StB pursuing and interrogating innocent people. The lustration law from 1991 was common basis for both countries, the Czech Republic and Slovakia. However, Czechs were initiators and insisted on the lustration law more than Slovaks, which proved to be true after the split of Czechoslovakia in 1993 as well. As Nadya Nedelsky mentions, while the Czech Republic kept the lustration law, prolonged its validity in 1995 and in 2000, though the president Vaclav Havel vetoed its prolongation both times, Slovakia let the lustration law expired in 1996 and never enacted it again. (2004, 76, 66) In the Czech Republic, the lustration law was amended in 2000, granting an exemption to persons born after the 1st December 1972. These, if having interest in public employment were not obliged to submit either lustration certificate or statutory declaration (Amendment of Lustration Act 2000). There are several reasons explaining diverged approaches in dealing with communist past. Most often, scholars argue that the regime was not equally tough in both countries. Nadya Nedelsky confirms it and adds to that that the main reason why both countries were not treated in the same way was different level of dissent. According to her, low level of dissent in Slovakia led to lesser oppression of Slovaks, and consequently after the Velvet revolution to lesser interest in transitional justice as well. (2004, 81) After 1989, Slovak public became divided not only in this matter. Certainly, there was a public support for lustration processes. However, it was not so unite as in the Czech Republic. Significant part of Slovak public was already occupied with the idea of independent Slovak state. This one seemed to prevail. Although, strength of regime or disunity of public in the matter of transitional justice played important role in deciding for and against the lustration law, they do not provide with sufficient reasoning of two contrary attitudes. The character of political scene of that time in both countries should not be omitted in this debate. Nadya Nedelsky mentions, even though Vaclav Klaus and Vladimir Meciar, Czech and Slovak political leader who gained their popularity from playing crucial roles in a split of Czechoslovakia, had several common features, they led both countries to completely different directions. While the government of Vaclav Klaus got the Czech Republic closer to the western democracies, authoritarian government of Vladimir Meciar, breaking fundamental human rights got Slovakia to international isolation. Even though Vaclav Klaus several times expressed his belief that looking back into past can prevent from moving forward in the present and future, he always voted for the lustration law. On the contrary, Vladimir Meciar was strongly against the lustration law, surprisingly referring to violation of human rights. Moreover, regarding Vladimir Meciar, he was accused of stealing and destroying StB files that could discredit him, as he was suspected to be collaborator of StB. As Vaclav Klaus and Vladimir Meciar formed newly created republics for several years after the split to big extent, it is not surprising that the attitude toward lustration turned in the Czech Republic and Slovakia into completely different directions just because they had a different view on it. Nevertheless, surprisingly, different directions these two approaches took did not result in different ends. Harms the lustration law and its strict enforcement caused in the Czech Republic because of its loose definition were described above. Nevertheless, harms its absence caused in Slovakia are not fewer. Lack of public and political interest in settling the past resulted in politics, but also church being riddled by former communists. The most known is the case of Jan Sokol, former Roman Catholic archbishop accused of collaborating with former regime. Even though, his name popped up in StB files several times, never as of hostile person, but as of candidate for collaboration, and later on as of agent, and there was found a record disclosing about whom he informed StB, he never admitted it or offered his resignation. (Nations Memory Institute 2004-2009) Not having the lustration law, Slovakia did not have any mechanisms to withdraw Jan Sokol from his position. Again, similarly as in the case of Milan Kuta, Jan Sokol is not an exception. Slovakia never fully extricated from the influence of leaders and collaborators of former regime. In addition, Slovak political development after 1989 is the case in point, what crucial role the lustration law plays in democratisation processes. Slovakia with its do nothing approach in dealing with the communist past, proved to be weak to protect its young democracy, as Vladimir Meciars government apparently did not comply with democratic principles. Overall, twenty years passed since the lustration law in the Czech Republic has been in force and thirteen since in Slovakia it expired. Certainly, it played important role in strengthening democracy after 1989. A fear that leaders and collaborators with former regime could undermine was understandable. However, is this law tenable in the Czech Republic now being a part of the European Union since 2004? Is not same fear groundless? Who will redress all the damages done to reputations of unjustly accused of collaboration? Vice versa, who will redress all the damages done to dissidents in Slovakia who suffered from oppression of the communist regime, and have to see now their oppressors making public decisions? These unanswered questions did not have to be posed if either the Czech Republic or Slovakia adopted more consistent approach in dealing with their communist past. References Czech Office for the Documentation and the Investigation of the Crimes of Communism. 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