Tuesday, December 24, 2019

Situation Analysis and Marketing Objectives for Toyota Aurion Case Study

Essays on Situation Analysis and Marketing Objectives for Toyota Aurion Case Study The paper "Situation Analysis and Marketing Objectives for Toyota Aurion" is a great example of a case study on marketing. Toyota Aurion is the first car to be designed and manufactured in Australia by Toyota Motor Corporation (TMC). Other brands manufactured by TMC in Australia were designed in either Japan or the US and customized for the Australian consumers. The Ford Falcon and Holden Commodore have been identified as the main competitors to the Toyota Aurion sedan.The key strengths of the Toyota Aurion include its lower retail price, economic fuel consumption, enhanced safety and comfort features, and its good environment rating. The car’s weaknesses are mainly associated with it being a forward wheel drive vehicle. Opportunities for the Toyota Aurion include expanded sales in export markets especially due to its economical consumption of fuel. Likely threats to the car, however, include the development of more sophisticated vehicles by competitors, which would reduce its market share.The marketing objective for Toyota Australia in regard to the Aurion model will be planned in a manner that will enable the company to meet its objective of selling 75,000 Toyota models in and outside Australia. To attain this target, marketing will target one-time buyers who are not loyal to any of the traditional big-six family cars sold in the Australian market. Marketing will also target solution seekers who search for cars that will give them the best deal in terms of price, affordable maintenance costs, and style.INTRODUCTIONToyota Aurion was initially released in the Australian market in 2006. The car model went down in history as Toyota Australia’s first car to be designed and assembled in the country. Since the car designers understood the Australian market well, they believed that they were better placed to give Australians a car that matched their needs and preferences better than foreign car designers would.Before its launch, Toyota Australia publici zed the car by releasing data, photos and tidbit information about the locally built sedan (Motoring Channel, 2006). With the term ‘Aurion’ loosely translated as ‘the dawn’ in Latin and ‘tomorrow’ in Greek, a popular pre-launch advertising campaign used the catchy phrase â€Å"Can’t wait for tomorrow† to imply that the car would mark a fresh start for Australian motorists (Moldova Foundation, 2006). By such marketing tactics, the company was able to create anticipation and appeal about the car among the motoring public in Australia.INTERNAL ENVIRONMENTIn order to establish if indeed the marketing of Toyota Aurion has enabled Toyota Australia to meet its mission, objectives and/or growth strategies, one needs to identify the exact strategic aspirations that the company has for its short- and long-term operations. According to Griffin and Egan (2002), the company had set a target of increasing its production capacity by more than 50 percent within a five-year period.

Monday, December 16, 2019

Effect of Unethical Behavior Article Analysis Free Essays

The unethical practices behavior in today’s business accounting often goes unchecked, because the actions directly affect management or executives, since they usually control this accounting hence the results. If someone thinks their job might be in jeopardy they may falsify thinks for these members of management. As it seems obvious, falsifying or altering business documents such as sales receipts, or tampering with reports would be considered unethical practices. We will write a custom essay sample on Effect of Unethical Behavior Article Analysis or any similar topic only for you Order Now According to Anonymous Employee (n. d. , â€Å"Among the most common unethical business behaviors of employees are making long-distance calls on business lines, duplicating software for use at home, falsifying the number of hours worked, or much more serious and illegal practices, such as embezzling money from the business, or falsifying business records. † (para. 1). Among those situational exampleswhich include embezzlement of funds by an accountant from their employers for financial gain also include accountants receiving corporate pressure from their client to report false information and having unrealistic objectives and deadlines. An accountant may decide to work for a company even though a conflict of interest may exist. If the accountant is owed money or has a significant stake in a firm, he or she may not be the ideal individual to prepare certain companies’ financial statements. † (Jacobsen, 2008, para. 10). The Sarbanes-Oxley Act of 2002 is legislation enacted for the protection from the unethical behaviors. The Sarbanes-Oxley Act puts rules in place to hold executives accountable for the accuracy of their organization’s financial statements. The rules that are put in place achieve harsher punishments and criminal penalties for non-compliance. The Sarbanes-Oxley Act does its best to ensure financial statements be true and correct. â€Å"Section 406 of the Sarbanes-Oxley Act requires that publicly traded companies disclose their code of ethics for senior financial officers. The Act was designed to promote honest and ethical conduct; full and accurate disclosure in periodic reports; and compliance with applicable government rules and regulations. † (Jacobsen, 2008, para. 10). Does the Sarbanes-Oxley Act completely guarantee ethically correct financial statements each and every time? References Jacobsen, R. (2008, January). Unethical Behavior In The Workplace. EzineArticles, (), . Retrieved from http://ezinearticles.com/?Unethical-Behavior-In-The-Workplace;id=954264 Anonymous Employee.(n.d.).Unethical behavior in the workplace. Retrieved from http://www.anonymousemployee.com/csssite/sidelinks/unethical_behavior.php How to cite Effect of Unethical Behavior Article Analysis, Papers

Sunday, December 8, 2019

Nazism (2206 words) Essay Example For Students

Nazism (2206 words) Essay NazismNAZISMThe National Socialist German Workers Party almost died one morning in1919. It numbered only a few dozen grumblers it had no organizationand no political ideas. But many among the middle class admired the Nazis muscular oppositionto the Social Democrats. And the Nazis themes of patriotism andmilitarism drew highly emotional responses from people who could notforget Germanys prewar imperial grandeur. In the national elections of September 1930, the Nazis garnered nearly6.5 million votes and became second only to the Social Democrats as themost popular party in Germany. In Northeim, where in 1928 Nazicandidates had received 123 votes, they now polled 1,742, a respectable28 percent of the total. The nationwide success drew even faster injust three years, party membership would rise from about 100,000 toalmost a million, and the number of local branches would increasetenfold. The new members included working-class people, farmers, andmiddle-class professionals. They were both better educated and youngerthen the Old Fighters, who had been the backbone of the party during itsfirst decade. The Nazis now presented themselves as the party of theyoung, the strong, and the pure, in opposition to an establishmentpopulated by the elderly, the weak, and the dissolute. Hitler was born in a small town in Austria in 1889. As a young boy, heshowed little ambition. After dropping out of high schoo l, he moved toVienna to study art, but he was denied the chance to join Viennaacademy of fine arts. When WWI broke out, Hitler joined Kaiser Wilhelmers army as aCorporal. He was not a person of great importance. He was a creatureof a Germany created by WWI, and his behavior was shaped by that war andits consequences. He had emerged from Austria with many prejudices,including a powerful prejudice against Jews. Again, he was a product ofhis times for many Austrians and Germans were prejudiced against theJews. In Hitlers case the prejudice had become maniacal it was a dominantforce in his private and political personalities. Anti-Semitism was nota policy for Adolf Hitlerit was religion. And in the Germany of the1920s, stunned by defeat, and the ravages of the Versailles treaty, itwas not hard for a leader to convince millions that one element of thenations society was responsible for most of the evils heaped upon it. The fact is that Hitlers anti-Semitism was self-inflicted obstacle tohis political success. The Jews, like other Germans, were shocked bythe discovery that the war had not been fought to a standstill, as theywere led to believe in November 1918, but that Germany had , in fact,been defeated and was to be treated as a vanquished country. Had Hitlernot embarked on his policy of disestablishing the Jews as Germans, andlater of exterminating them in Europe, he could have counted on theirloyalty. There is no reason to believe anything else. On the evening of November 8, 1923, Wyuke Vavaruab State CinnussuiberGustav Rutter von Kahr was making a political speech in Munichssprawling B?rgerbr?ukeller, some 600 Nazis and right-wing sympathizerssurrounded the beer hall. Hitler burst into the building and leapedonto a table, brandishing a revolver and firing a shot into theceiling. ?The National Revolution,? he cried, ?has begun!?At that point, informed that fighting had broken out in another par t ofthe city, Hitler rushed to that scene. His prisoners were allowed toleave, and they talked about organizing defenses against the Nazi coup. Hitler was of course furious. And he was far from finished. At about11 oclock on the morning of November 9the anniversary of the foundingof the German Republic in 19193,000 Hitler partisans again gatheredoutside the B?rgerbr?ukeller. To this day, no one knows who fired the first shot. But a shot rangout, and it was followed by fusillades from both sides. Hermann G?ringfell wounded in the thigh and both legs. Hitler flattened himselfagainst the pavement; he was unhurt. General Ludenorff continued tomarch stolidly toward the police line, which parted to let him passthrough (he was later arrested, tried and acquitted). Behind him, 16Nazis and three policemen lay sprawled dead among the many wounded. The next year, R?hm and his band joined forces with the fledglingNational Socialist Party in Adolf Hitlers Munich Beer Hall Putsch. Himmler took part in that uprising, but he played such a minor role thathe escaped arrest. The R?hm-Hitler alliance survived the Putsch, and?hms 1,500-man band grew into the Sturmabteilung, the SA, Hitlersbrown-shirted private army, that bullied the Communists and Democrats. Hitler recruited a handful of men to act as his bodyguards and protecthim from Communist toughs, other rivals, and even the S.A. if it got outof hand. This tiny group was the embryonic SS. Health Care Reform EssayThe ?experimental people? were also used by Nazi doctors who neededpractice performing various operations. One doctor at Auschwitzperfected his amputation technique on live prisoners. After he hadfinished, his maimed patients were sent off to the gas chamber. A few Jews who had studied medicine were allowed to live if theyassisted the SS doctors. ?I cut the flesh of healthy young girls,?recalled a Jewish physician who survived at terrible cost. ?I immersedthe bodies of dwarfs and cripples in calcium chloride (to preservethem), or had them boiled so the carefully prepared skeletons mightsafely reach the Third Reichs museums to justify, for futuregenerations, the destruction of an entire race. I could never erasethese memories from my mind.? But the best killing machine were the ?shower baths? of death. Aftertheir arrival at a death camp, the Jews who had been chosen to die atonce were told that they were to have a shower. Filthy by their long,miserable journey, they sometimes applauded the announcement. CountlessJews and other victims went peacefully to the shower roomswhich weregas chambers in disguise. In the anterooms to the gas chambers, many of the doomed people foundnothing amiss. At Auschwitz, signs in several languages said, ?Bath andDisinfectant,? and inside the chambers other signs admonished, ?Dontforget your soap and towel.? Unsuspecting victims cooperated willingly. ?They got out of their clothes so routinely,? Said a Sobibor survivor. ?What could be more naturalIn time, rumors about the death camps spread, and undergroundnewspapers in the Warsaw ghetto even ran reports that told of the gaschambers and the crematoriums. But many people did not believe thestoried, and those who did were helpless in any case. Facing the gunsof the SS guards, they could only hope and pray to survive. As oneJewish leader put it, ?We must be patient and a miracle will occur.?There were no miracles. The victims, naked and bewildered, were shovedinto a line. Their guards ordered them forward, and flogged those whohung back. The doors to the gas chambers were locked behind them. Itwas all over q uickly. The war came home to Germany. Scarcely had Hitler recovered from theshock of the July 20 bombing when he was faced with the loss of Franceand Belgium and of great conquests in the East. Enemy troops inoverwhelming numbers were converging on the Reich. By the middle of August 1944, the Russian summer offensives, beginningJune 10 and unrolling one after another, had brought the Red Army to theborder of East Prussia, bottled up fifty German divisions in the Balticregion, penetrated to Vyborg in Finland, destroyed Army Group Center andbrought an advance on this front of four hundred miles in six weeks tothe Vistula opposite Warsaw, while in the south a new attack which beganon August 20 resulted in the conquest of Rumania by the end of the monthand with it the Ploesti oil fields, the only major source of natural oilfor the German armies. On August 26 Bulgaria formally withdrew from thewar and the Germans began to hastily clear out of that country. InSeptember Finland gave up and turned on the German troops which refusedto evacuate its territory. In the West, France was liberated quickly. In General Patton, thecommander of the newly formed U.S. Third Army, the Americans had found atank general with the dash and flair of Rommel in Africa. After thecapture of Avranches on July 30, he had left Brittany to wither on thevine and begun a great sweep around the German armies in Normandy,moving southeast to Orleans on the Loire and then due east toward theSeine south of Paris. By August 23 the Seine was reached southeast andnorthwest of the capital, and two days later the great city, the gloryof France, was liberated after four years of German occupation whenGeneral Jacques Leclercs French 2nd Armored Division and the U.S. 4thInfantry Division broke into it and found that French resistance unitswere largely in control. History Reports

Saturday, November 30, 2019

Spring Silkworms Essay Research Paper Spring Silkworms free essay sample

Spring Silkworms Essay, Research Paper Spring Silkworms # 8220 ; Spring Silkworms # 8221 ; reflected the life in a small town where for 100s of old ages the form of mundane life seemed to hold remained mostly unbroken. It besides inspires a batch of societal qualities. The feelings that the narrative mourned over are really cosmopolitan and common in people during that clip. All the household in the small town ran a silkworm concern. They were ran by their ain household excessively because engaging people would be more money. Family member was decidedly the cheapest and safest human resource. Old T # 8217 ; ung Pao # 8217 ; s household was rather successful when he was immature. However, the phosphoric did non keep after a coevals. Yet, the construction and adversity of his household continued to mirror the rigidness of traditional Chinese society. They borrowed money to purchase more mulberry trees for the silkworms. After they had sold the silk, they would refund portion of the debt. We will write a custom essay sample on Spring Silkworms Essay Research Paper Spring Silkworms or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page There is neer plenty to cover the whole debt because the crop was ever worse than they expected. Even if they had a great crop on the cocoons, there would non be adequate people to whirl the silk. They were neer be able to acquire out of debt. It is astonishing how they managed to last under such hapless economic system. Thingss such as foretelling crop by the sum of sprouts that a garlic put out, the manner they isolated Lotus believing that she would convey bad fortune to them merely because her household had a bad crop, and Huang # 8217 ; s involvement in Taoism, they were all somehow contemplation of Mao # 8217 ; s fondness. Just around the same period of clip, he has been promoting the provincials for abandoning the worship of Gods and rejecting Buddhism. T # 8217 ; ung Pao hated the aliens. Since they brought in foreign goods in, in other words, they brough in competitions. The planetary power seemed to hold shifted irrevocably from East to West since the Opium War in 1842, in a clang of civilizations amid an ambiance of ignorance an vitamin D haughtiness on both sides. Of class the Chinese believed themselves as the â€Å"good guys† and the British as â€Å"the bad cats. T’ung Pao and his small town besides possessed this skewed nonreversible position on the aliens merely because their concern was affected. His friend told him that Kuomingtang authorities was traveling to â€Å"throw out the foreign devils† . However the Westerners merely view it as a by and large unequal struggle that was. Until now, although there is no more rejection of aliens, people in China still name them â€Å"Ghosts† or â€Å"Red-head Green-eyes monsters† in merely because it has been their wont for a hundred old ages. Mao Tung # 8217 ; s authorship shows that literary platform is cosmopolitan and national, and so as feelings. The writer # 8217 ; s subject will merely be the go-between of nonsubjective factors # 8211 ; a lens transforming the of import nonsubjective facts # 8211 ; the life of the state and of the whole world. He asserted his attachment to realistic traditions. He used characters which was considered to be the chief component of a literary work and the most successful are those in whom integrity of single and general is reflected. # 8220 ; Spring Silkworms # 8221 ; reveals the feelings of the old Chinese, express their sorrows and hopes, to attest the resolute opposition of how the Old T # 8217 ; ung Pao # 8217 ; s household against the challenge of an unknown destiny. It could be said as an about existent life experience cross the clip period. However, one thing we could neer larn about from his narrative is that it did non have the grasp it deserved. He expressed the compl exness of seeing the universe but forgot about adverting his literature position. It would be no point in depicting such affair as he ever believed. They are subjective and non cosmopolitan nature and as such can non be transferred to others or made to intensively affect them. Sadly, the alleged personal trifles which are considered as non worth depicting by Mao Tun, are believed to bear no relation whatsoever to life.

Tuesday, November 26, 2019

Lapp samoan essays

Lapp samoan essays The Samoan culture and the Lapp culture are completely different in their way of life, their culture, and also in the areas that they inhabit. Samoans live an island dwelling lifestyle while Lapps inhabit the Fennoscandian area. Samoan lifestyle is strict and very harsh. They believe in social hierarchies and have what they call a faamatai which is their system of government including a ruler for their village. Also, their villages are contrived of aigas which are considered by each other as siblings. Within the Lapp culture they do not govern a strict way of life and are known to be a very peaceful and tranquil culture. They dont believe in social hierarchies and the entire village serves as their own leaders and all disagreements and feuds are usually settled by everyone. Both the Lapps and Samoans subsistence modes differ greatly. Lapps are mainly pastoralists, and hunters and gatherers, while Samoans are simple horticulturalists. Lapps breed and herd reindeer, hunt, and also fish . Samoans mainly eat vegetables, fruits and of course seafood since they inhabit an island. As for entertainment, Samoans are known to have singing and dancing and music, while the Lapps sources of entertainment are not apparent to others. Lastly, the Samoans have tattooing as a way of entering adulthood from adolescence. It is unknown as to whether the Lapps had any form of initiation into adulthood. Although Samoans and the Lapps have many differences, they also have few similarities. Both cultures have a certain way of life and laws that thye must abide by. Each culture has some sort of village council that settles any disputes and problems. The Coast Lapps and the Samoans both dwelled in seaside villages. The River Lapps and the Samoans were both simple horticulturalists. It is also apparent that both cultures lived off of fishing as one of their sources of food. As for their religion, the aboriginal Samoans bel ...

Friday, November 22, 2019

30 Unprofessional Things You Should Never Say at Work

30 Unprofessional Things You Should Never Say at Work Being â€Å"professional† can feel a bit new at first. It takes some getting used to. Just like any other social arena, the working world has its own special set of rules. One of the cardinal ones is to speak and conduct oneself like a grown up. Here are 30 words and phrases you should never say at work. 1. I could list all the words here that you shouldn’t use, but that list would be too long. Bottom line: if it’s a curse word, keep it for home use.2. â€Å"We’ve always done it like†¦Ã¢â‚¬ If someone asks you to do something you aren’t accustomed to, or to do it in a different way, this is the last thing you should say. Save the constructive feedback for the review.3. â€Å"I’m not afraid to †¦.†A healthy degree of fear is not a bad thing. In fact, it’s best to have some fear and master it than to have had none at all.4. â€Å"Yes† (when you don’t mean it)It’s always better to say no than to dis miss someone with a ‘yes’ and then disrespect them by not delivering.5. â€Å"It’s important.†Convey the importance of a task or strategy in other ways. If you have to be obvious, you’ve already lost.6. â€Å"Are you upset?†This is almost as bad as â€Å"are you mad at me?† If you have to ask; you probably already know the answer.7. â€Å"Like†You’re not in middle school anymore. People will judge you for using â€Å"like† as sentence filler.8. â€Å"Literally†Same deal. Adverbs are best avoided anyway. And besides, this one is seriously overused.9. â€Å"I thought you were doing that.†Conveys confusion, that you don’t know what’s happening with your team. Also conveys that you’ll shirk any responsibility you can.10. â€Å"That’s impossible.†Might as well admit to being a quitter. Don’t shut down and limit your coworkers (or yourself) from coming up with creat ive solutions.11. â€Å"You misunderstood.†Don’t put the blame immediately on the other person. Try to find a better way to explain your original intent or meaning that doesn’t shirk responsibility for communication.12. â€Å"Sorry I was late†Just don’t be late. Respect your time and others’ time. Period. If you were really sorry, you wouldn’t have been late.13. â€Å"Because I’m in charge†You’ll just be resented for being heavy-footed. Convince people to follow your lead by example and by earning their regard.14. â€Å"Sorry†If you did something worthy of an apology; just fix it. Sorry isn’t enough. And if you’re just apologizing willy-nilly for anything and everything- stop. It makes you look weak an under-confident.15. â€Å"I’m bored.†You’re not bored. You’re boring. Show a little initiative and find something to do.16. â€Å"I’m busy.†Even if youà ¢â‚¬â„¢re too swamped to listen or to help out, find a better way to communicate this without sounding so self-centered.17. â€Å"Well I†¦.†Don’t one-up people. They hate it. A conversation isn’t just an opportunity to tell everyone how much better your stories are than theirs. Try listening for once. You’ll get your turn to shine.18. â€Å"That wasn’t my fault.†Even if it wasn’t. You look like a sell-out. Concentrate on how to fix the problem, not whose fault it is.19. â€Å"I can’t do all of this by myself.†Sure you can! And if you can’t, be sure it’s for the right reasons- not just that you’re feeling lazy. Asking for help in the right circumstances is always okay.20. GossipThat’s something that you need to leave in school. Professionals focus on work and more constructive social interactions.21. â€Å"Details, details.†This comment is flip and makes you look lazy and inattentiv e. Details are crucial.22. â€Å"I was just doing what I was told.†This is just trying to blame your superiors instead of your co-workers and it will almost never end well.23. â€Å"I have a brilliant plan.†Plans are one thing; execution is another. Execute your plan, then call it brilliant.24. â€Å"I’ll do that later.†Sorry. True professionals don’t procrastinate. Clear your to-do list as early and as often as you can.25. â€Å"I know better.†Even if you do, there is no reason to condescend. You’ll look like a jerk and an unprofessional one at that.26. Speak at an appropriate volume and enunciate your words. If no one can understand you, you’ll never get anywhere.27. â€Å"Wow that chick/dude is †¦Ã¢â‚¬ This is an office, not a club. Keep your outside-work observations to yourself.28. â€Å"That’s not going to happen.†There are ways to refuse or give a ‘no’ without being a condescending blowh ard. And without getting people to root against you.29. â€Å"I quit† (or â€Å"I’m done†)Spare us the drama. Prove that you can keep it cool- even when actually quitting.30. Even if you’re shy, you must speak up now and then. Otherwise people will forget you exist or they’ll make up a story to fill in the blanks. You’re much better off being open and up front.30 Phrases Unprofessional People Can’t Stop Saying At Work

Thursday, November 21, 2019

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

Followership - Essay Example Being a follower of decisions made by the leader entails following personal attributes of taking appropriate course of action, suiting the leader as well as to the situation unveiling. Crew Resource Management stipulates that an evident good art in following is critical in the event of the time constraint situation of the cockpit (Tony, 72). The five classifications of an aircrew follower are outlined below. These are those followers defined by the followership model, who do not come with much help in the event of a crisis during the flight. More often than not, they will sit at their destined positions offering very little help to the situation (if any), and they watch as their responsibilities go on with very little response from them. However, they may appear to mollify the team as they try to rectify the situation. The followership model awards the yes people with the most adverse characterized follower of the flight crew. These followers usually concur with every decision made by the pilot, regardless of its consequence to the situation. Normally, they are the most distinct followers of the aircrew team as they move all over the vessel trying to accomplish their possibly detrimental duties (Helmreich and Wilhelm, 26). These followers are very creative members of the crew and they possess very critical decisions in the crew membership (Shea and Robert, 290). However, their interests are hidden in their minds, giving no effort to try remedying the situation. They are mostly alienated by the crew as a whole, possibly by the organization as a whole, and they are pessimistic. They rely on the failure of others to justify their possible courses of action which they do not emulate. If not rehabilitated, they should be eliminated from the group. Helmreich and Wilhelm (32) reveal that survivor followers normally hold many of the junior flight crews

Tuesday, November 19, 2019

Marketing Mix for the Holden Commodore Case Study

Marketing Mix for the Holden Commodore - Case Study Example The car has been produced with a different target in the market but it has remained a family car. But the Holden Commodore VE Ute which was released in 2007 has a new target to individual users. It is small compared to the others but is has the appearance that makers Commodore in the market. The Holden Commodore Sport wagon which was released in 2007 is also a family car and is larger. This shows that the company has been responding to the changing need of the market and has therefore been producing models that go with the market. There are also some models that have been targeted for the upper market. Although most of the models have been selling at a constant price, there are some models like Commodore VE that has been produced target the higher income market. the company has been pressure to lower the price of the VE model as the demanding the market falls due to low sales attributed to the its exorbitant prices. (Edger, 2002) Since it was produced the primary target market for commodore has been the family. It has bee produced targeting the family market and therefore the model have been made larger in a way that they can carry the whole family. The company has been producing medium sized cars that are usually important for family travels and other means. Therefore the family has been the primary target market for the cars. ... The company has been producing cars which are meant for private use. All the models produced are personal cars which are mainly aimed for the family. The features that are produced with each successful model show that the car is for the family market. They produce medium sized cars which are safer and durable. However in the recent past there have also been productions of other models that are aimed for the secondary market. These include the sportive VE Ute which is aimed at individual travelers. But this can only be considered as the secondary market since there are not many productions that have been made on this model. Generally the company has produced cars that are primary made to meet the needs of family travelers but the trend in the market has forced it to produce other models which specifically target the individual travelers as well. The company has been improving its models since it was produced in order to put in place some futures that are meant to position it as a contented in the target market. With new models entering the otherwise competitive market, Commodore has been retaining large sales owing to the way it ha s been changing features of its cars to meet the demands of the target market. The design and the price of the cars have been well planned in order to fit the status of the target market. (Kenwrite, 2004) Positioning When the first car was produced the level of competition in the market was low compared to what it is right now. By then there were not many models that were targeted to the family target market but with time there have been new entrants in the same market that have increased the level of competition. The main competitor of the Commodore model has been the Ford Falcon, Honda CV, Toyotas Camry, Mitsubishi

Saturday, November 16, 2019

I am choosing to answer this unit in essay form Essay Example for Free

I am choosing to answer this unit in essay form Essay Personal hygiene can be described as the skill of maintaining one’s body; by grooming and keeping it clean and attractive in appearance. This skill helps to increase a person’s self- esteem, confidence and well- being and physical health. Good personal hygiene reduces any risks of skin complaints, unpleasant smells and bacterial or parasitic infection and it is important to encourage the individuals that I support to maintain their hygiene so that those risks are lowered. I also believe that encouraging an individual to take pride in their appearance may help them to build on their confidence as a person and contributes to a general feeling of comfort in one’s own body and well- being both mentally and physically. Encouraging my clients to take control of their own personal hygiene also ensures that they are making their own choices and decisions about their preferred ways in which to carry out their personal care; for example where an individual chooses to wash, and what product they may want to use. Bathing and showering also promote circulation in the body; exercises muscles and can create a relaxing sensation. Poor personal hygiene can have many effects on an individual’s physical and mental health. Not washing or drying skin effectively can cause it to break down; in turn this could cause a skin infection. Fungal infections can occur when skin is not cleaned and dried correctly or if nails are not kept clean or cut regularly. Fungal infections may occur if hair is not washed regularly and a simple thing like not washing one’s hands after using the toilet could cause infections in the eyes if the individual itches their eyes. Poor oral hygiene can cause gum infections, a lot of pain and removal of teeth as well as bad breath. In severe cases poor personal hygiene could be the cause of an individual experiencing skin infection so acute that they have to be hospitalised. Poor personal hygiene could also start and spread illnesses through contact with food and consumables. This list is not exhaustive. Having poor personal hygiene can affect an individual’s sell-esteem and contribute to feelings of depression or anxiety. Poor personal hygiene could also cause an individual to shy away from society, a person with bad body or clothes odour can cause society to react in a negative way towards them or even judge them as an individual. Having poor personal hygiene can affect the way in which an individual interacts with others and it could cause them to become alienated, embarrassed and in turn they can experience low self-esteem and low self-confidence. All of these factors could contribute to the individual finding it difficult to establish or maintain relationships with others and being generally unhappy. When supporting my clients with their personal care I am careful to firstly ask them what their preferences are and if they feel well or able to have a wash, bath or shower. Bathing or showering may be in a client’s care plan but that does not mean that that client chooses to bath or shower every day; they may want to have a strip wash instead. Being sensitive to an individual’s own skills with regard to washing is also important in maintaining their independence so I always inform my clients that I am there to support them if they need me to do anything in particular and to let me know if they do once I have established what they can do for themselves. I have supported a client that required assistance with washing their hair on a weekly basis and I happened to be the team member who carried out the personal care every week but on coming back to work form annual leave and visiting the client I noticed that the client’s hair was quite greasy and obviously hadn’t been washed. I sat with my client and after establishing that she was well asked her if she would like me to wash her hair as I had plenty of time and reminded her of how good she felt after I’d washed her hair in the past. While we were in the bathroom and I was washing the client’s hair I asked her if she felt ok and if she felt comfortable with the other members of my team supporting her with washing her hair. My client said that she didn’t feel comfortable or safe with somebody else washing her hair because they hadn’t seen the way that it was done and that when I was not able to attend that particular visit she chose not to ask my other team members for support with washing her hair. On drying my client’s hair I remarked â€Å"now does that feel better? † after which my client replied that it felt great. After we had finished in the bathroom I approached the subject by asking my client what she thought about organising another member of my team being present while I washed her hair so that if I was away from work for any reason, somebody else would be able to assist her with her personal care. My client thought that this would be a good idea and I organised that happening with my team leader shortly afterwards. By approaching the situation with her preference and needs in mind and focussing on them and not my thoughts and being careful not to embarrass her, we were able, together to find a solution for the future visits and ensure that both her well- being and physical health were upheld. When supporting a person with their personal care it is imperative to treat them with respect and to treat them as individuals. Not all individuals have a clear understanding of the importance of good personal hygiene and some people may have not thought about the importance of maintaining theirs for a number of reasons; these could include having a learning disability, head injury or a physical disability or mental health issue. I try to empower the people that I support as that was a mission statement of the company that I work for, and informing my clients about the many factors that make up good promotion of personal hygiene enables them to make their own decisions about theirs. The factors could include: The importance of health, social life and psychological well-being. The importance of being independent. The importance of reducing the risk of causing or spreading infection and illness. The importance of keeping personal hygiene equipment clean and suitable for the job. Supporting people with their personal care is a very private matter and one that I do not take lightly; I have empathised and thought about how it would feel if I needed somebody to help me with my daily ablutions and to be completely honest; although I am somebody that has assisted many people with their personal care over many years the idea of somebody helping me with mine makes me feel quite uncomfortable. I try to remember this when I assist people with their personal care. Our organisation fits gender to gender when co-ordinating support visits as much as possible which helps to maintain a person’s dignity and our client’s preferences are recorded in their care plans for all of our team to see so that their choices are upheld and any religious or cultural beliefs are respected. I often assist with intimate personal hygiene and always ask the client if they are comfortable with me assisting them at first, and if they can carry out their own intimate care. It is amazing how many people I have seen going into a personal care routine at full flow before establishing first with the client about what they can do for themselves. I always use my personal protective equipment which includes gloves and I am always careful to cover up my client as much as possible during the personal care; keeping them warm and maintaining their dignity. I have supported clients at home that have their personal care supported in busy lounges with family members milling around here and there and have tried with my team leader and Management to organise a privacy screen in the past and where this is not available I stop all personal care and cover my client up when people are coming close to the vicinity of where the personal care is taking place. I also talk to the client about everyday matters so as to take the focus away from the personal care. Others may be involved with supporting my clients with their personal hygiene and these may include themselves firstly, their partners, friends, relatives, other team members, a continence support worker or a district nurse. There are risks to my own health when I am supporting somebody with their personal hygiene and these include the spreading of germs and infections through bodily fluids or airborne spray and a risk of injury when supporting a client with mobility assistance needs or challenging behaviour. The risks can be reduced firstly by the adequate and correct training and my competence. Using the correct hand washing procedure reduces the risk of my clients spreading infection and the use if my PPE also reduces the risk of me becoming infected. I am careful not to cut a client when shaving in case their blood infects me and I am careful around any open wounds. When disposing of dressings or soiled continence pads I am careful and â€Å"double bag† them, which means putting them in two plastic bags and I dispose of them in the correct bin and change my gloves afterwards. I dispose of my used PPE and clean my hands thoroughly after supporting with personal care as I may come into contact with others and other things such as client folders that could carry infection. When assisting people with their personal care I support them in accordance with their moving and handling risk assessments and their care plan so as to reduce a risk of injury to myself through faulty equipment or not using equipment correctly, I always check inspection dates on equipment. I have attended training on how to deal with challenging behaviour and have de-escalation skills which reduce a risk of harm to me. There could be many underlying issues that are the reason for individuals having poor personal hygiene and these could include a person being in pain in certain areas where they would wash but choose not to because of the pain that they experience when doing so, a person may not have had any education with regard to personal hygiene or they may not believe that it is important to have good personal hygiene. Cosmetics are expensive and an individual may not be able to afford washing products to clean themselves or their clothes. An individual could be experiencing abuse and because of this chooses to cover up and refuse assistance with personal care, or could be experiencing depression and low self- esteem so has no interest in their appearance. Addressing the issues that are beneath a person’s poor personal hygiene should be done in a suitable manner, for example; if a person lacks the finances to buy toiletries I could sensitively ask if they thought it would be a good idea to look at their expenditure and budget to assist with managing it or to get in touch with their financial care provider to find out if any more resources were available to them. I would report any suspicion of abuse to my line manager immediately and monitoring of the client would be required. I could try to get the message over of how important good personal hygiene is and the factors listed previously with an individual that has depression or low self-esteem. I could encourage an individual in pain to visit their GP to address the cause of the pain and therefore making it more comfortable for them to wash. Each issue of poor personal hygiene is a bespoke one and should be dealt with with the individuals dignity in mind and with their choices and beliefs upheld.

Thursday, November 14, 2019

Operation Overlord Essay -- History Attack Overlord Germany Essays

Operation Overlord Operation Overlord was the code name used for the Allied attack on German-occupied Northern France in the summer of 1944. The organization responsible for planning this task was SHAEF, the Supreme Headquarters Allied Expeditionary Force, and the officer in command of Overlord was Major General Dwight D. Eisenhower. Command of ground forces was given to General Bernard Montgomery, while naval forces would be commanded by Admiral Bertram Ramsay. Air forces were under the control of Air Chief Marshal Trafford Leigh-Mallary, and supply and logistics the task of Lt. General John Lee. Operation Bolero The extensive buildup of troops and supplies required to support Overlord began in April of 1942. Known as Operation Bolero, this effort eventually saw the movement of over 1.5 million military personnel to England, as well as the materials required to house, clothe and feed them. The total number of soldiers participating in all aspects of the invasion numbered 2.8 million. Operation Bodyguard The overall effort to deceive the Germans was known as Operation Bodyguard, and consisted of ten smaller operations including Operation Fortitude North, Operation Fortitude South, Operation Graffham and Operation Royal Flush. Operation Fortitude was specifically designed to provide deception for Operation Overlord. Among the many tools used by Fortitude were double agents, fake radio traffic and inflatable vehicles and craft designed to convince the Germans that the buildup of forces were intended to strike at Norway and/or the Pas-de-Calais region of France. Operation Neptune The seaborne aspects of Operation Overlord were known as Operation Neptune, and involved the embarkation of the troops, their transport across the English Channel, and their landings at Normandy. The Neptune forces were also responsible for providing covering gunfire during the landings and for continued supply operations following the landings. Air Superiority By early June of 1944 the Allies had achieved air superiority over the skies of France, and had reduced the Luftwaffe to an almost token force. The Allied control of the air would play a key role in limiting the Germans ability to maneuver their forces once the Overlord landings began. With complete control of the skies, Allied planes could easily identify and destroy German forces moving during daylight. .. ...s were more difficult to locate and disable. Although the fighting at Juno Beach was more intense than that at Gold or Sword, the Canadians managed to exit the beach only a half an hour after landing. Sword Beach The British troops at Sword Beach encountered relatively little initial resistance from the Germans, but were later tasked with repelling a counterattack by the German 21st Panzer Division. Although the 3rd Infantry Division did manage to link up with the 6th Airborne forces, most of their initial objectives, including the capture of Caen, were not met. Aftermath In spite of the myriad of problems encountered by the various landing forces, especially those at Omaha Beach, the Allied forces had established positions inland by the end of June 6th. The Germans, still suspecting that the Normandy landings were a diversion from expected landings in the Pas-de-Calais, failed to launch any significant counterattacks. With beachheads established, air superiority over northern France, and relatively little organized resistance from the Germans, the Allied forces began setting up the necessary supply lines that would be needed for their push into France and on to Germany. Operation Overlord Essay -- History Attack Overlord Germany Essays Operation Overlord Operation Overlord was the code name used for the Allied attack on German-occupied Northern France in the summer of 1944. The organization responsible for planning this task was SHAEF, the Supreme Headquarters Allied Expeditionary Force, and the officer in command of Overlord was Major General Dwight D. Eisenhower. Command of ground forces was given to General Bernard Montgomery, while naval forces would be commanded by Admiral Bertram Ramsay. Air forces were under the control of Air Chief Marshal Trafford Leigh-Mallary, and supply and logistics the task of Lt. General John Lee. Operation Bolero The extensive buildup of troops and supplies required to support Overlord began in April of 1942. Known as Operation Bolero, this effort eventually saw the movement of over 1.5 million military personnel to England, as well as the materials required to house, clothe and feed them. The total number of soldiers participating in all aspects of the invasion numbered 2.8 million. Operation Bodyguard The overall effort to deceive the Germans was known as Operation Bodyguard, and consisted of ten smaller operations including Operation Fortitude North, Operation Fortitude South, Operation Graffham and Operation Royal Flush. Operation Fortitude was specifically designed to provide deception for Operation Overlord. Among the many tools used by Fortitude were double agents, fake radio traffic and inflatable vehicles and craft designed to convince the Germans that the buildup of forces were intended to strike at Norway and/or the Pas-de-Calais region of France. Operation Neptune The seaborne aspects of Operation Overlord were known as Operation Neptune, and involved the embarkation of the troops, their transport across the English Channel, and their landings at Normandy. The Neptune forces were also responsible for providing covering gunfire during the landings and for continued supply operations following the landings. Air Superiority By early June of 1944 the Allies had achieved air superiority over the skies of France, and had reduced the Luftwaffe to an almost token force. The Allied control of the air would play a key role in limiting the Germans ability to maneuver their forces once the Overlord landings began. With complete control of the skies, Allied planes could easily identify and destroy German forces moving during daylight. .. ...s were more difficult to locate and disable. Although the fighting at Juno Beach was more intense than that at Gold or Sword, the Canadians managed to exit the beach only a half an hour after landing. Sword Beach The British troops at Sword Beach encountered relatively little initial resistance from the Germans, but were later tasked with repelling a counterattack by the German 21st Panzer Division. Although the 3rd Infantry Division did manage to link up with the 6th Airborne forces, most of their initial objectives, including the capture of Caen, were not met. Aftermath In spite of the myriad of problems encountered by the various landing forces, especially those at Omaha Beach, the Allied forces had established positions inland by the end of June 6th. The Germans, still suspecting that the Normandy landings were a diversion from expected landings in the Pas-de-Calais, failed to launch any significant counterattacks. With beachheads established, air superiority over northern France, and relatively little organized resistance from the Germans, the Allied forces began setting up the necessary supply lines that would be needed for their push into France and on to Germany.

Monday, November 11, 2019

Green Roof

Many people don’t know what green roof is. So, what it is? A green roof is not a surface painted green, it is a living surface of plants growing in a soil layer on top of the roof. A thinner or thicker soil layer is spread over the roof membrane itself, sometimes with a protective root barrier, often with a drainage layer underneath. On the substrate, draught-tolerant species of plants are grown. Roof vegetation like this one doesn’t at all damage the waterproofing membrane of the roof. In fact it protects it from the uv-light which does damage the membrane over time.There are two types of green roofs: extensive and intensive. There are some differences of its. An extensive roof has very thin soil layers, draught tolerant plants and requires little or almost no maintenance. The limitation here is in the choice of plants. Extensive roof can be established on a very thin layer of soil. An intensive roof garden has much thicker soil layers, and can look like an ordinary ga rden, with trees and shrubs. Intensive roofs are more park-like with easy access and may include anything from kitchen herbs to shrubs and small trees.This of course needs as much maintenance as a garden does, and can only be constructed on a roof that can bear heavy loads. (http://en. wikipedia. org/wiki/Green_roof) It doesn’t matter what type roof is, but construction is a similar. Construction includes drainage materials, plant materials and establishment methods. For each green roof project, different site conditions and your aims and motives will govern the choice of materials and establishment methods. Therefore, if you are planning to build a green roof, consider the following two sections carefully.There are some roof sections which are important. First is a waterproofing. The membrane is made waterproof, and it will stay waterproof unless it gets physically damaged or aged. What ages a bitumen membrane is mainly uv-light and temperature extremes. Unless the roof memb rane is damaged while laying the green roof, the soil and vegetation cover protects the membrane from these types of injuries later. (http://www. greenroof. se/? pid=32&sub=19) Second section is root barrier. The asphalt waterproofing itself is not classified as root resistant and had to be reinforced with a root barrier.This barrier consists of rubberized asphalt enforced with polyester and treated eight a root-repelling agent. There are also synthetic waterproofing membranes (like PVC liners) available that are root resistant and do not require an additional root barrier. Different countries have different building practices and rules for green roofs – and many countries have no rules at all yet. In Germany, for example, a root barrier is always laid under a green roof. This is to ensure that no roots can damage the waterproofing.A root barrier is sometimes incorporated in the drainage layer. It can be chemical and poisonous to plants, or it can be a thin copper sheet, or r ubber sealed so as to avoid seams. If your motive for having a green roof is sustainability and ecological consciousness, it’s a good idea to ask your contractor about the method. In Sweden, the usual practice is that under extensive roof vegetation (2 – 5 cm soil), where only sedums and moss can survive, an extra root barrier is not considered necessary, since the sedums used have weak roots, and moss has no roots at all.When the soil layer is thicker, and therefore can hold more water, other plants grow there, and there is a risk of getting weeds with more penetrative roots. Second layer is insulation. Insulation boards can be made from extruded polystyrene which has high water resistance and compressive strength. The main difference from the old roof is that the insulation layer must be places above the waterproofing membrane, but on the new roofs insulation must be located below the waterproofing. Second, but not less important, is drainage.The main reason for usin g a drainage layer is that if a lot of water drains off along the surface of the soil, this will cause erosion. The second reason, is that for roofs which are almost flat, too much water would remain on the roof, forming puddles. Especially sedum vegetation is adapted to dry conditions, and tends to rot if submerged. Besides, too much water available can lead to unwanted plants establishing on the roof. Another function of the drainage materials that are often used is to store some amount of water.This effect becomes more and more important the drier the conditions on the roof are, due to climate, a steeper slope or other conditions on the roof. Drainage materials used in green roofs include natural materials, recycled materials and manufactured drainage mats. (â€Å"Green roof systems† Susan K. Weiler, Katrin Scolz-Barth) And finally, the top layer is growing medium with plants. The growing medium provides nutrients and structure for the roots to anchor in. the proprietary m ixes of the manufacturer consist of a lightweight aggregate, expanded shale, and some compost.The organic components make up about three to six percent of the shallow planting areas. The mix for deeper planting areas has slightly more organics. This mix is also heavier and allows a higher water-holding capacity in order to support the larger plants of these areas. In conclusion, one has to realize that there is no cookie cutter approach when it comes to the design of a green roof section. Though certain layers are always present – waterproofing, root barrier, insulation, protection layer, drainage layer, growing medium – their actual composition varies widely responding to a particular situation. â€Å"Green roof – a case study† Christian Werthmann) Green roofs have many advantages. One is a cooling effect. It is very useful effect for individual houses at summer time. A black bitumen roof easily reaches temperatures of 80 ° Celsius in the summer. When a soil layer and the shading plants protect the roof, the surface temperature usually doesn’t rise above the surrounding air temperature. A study conducted by Environment Canada found a 26% reduction in summer cooling needs and a 26% reduction in winter heat losses when a green roof is used.In addition to this, the plants and soil evaporate water, creating a cooling effect, and a moister air, more comfortable to breathe. Cooling effect is useful at summer, but at winter there is another green roof feature – insulation. The soil layer provides an additional insulation. In warmer climates a green roof especially the versions with thicker soil layer, can make a difference in the heating required in the building. Life expectancy of the root membrane is also important. The waterproofing of the roof, for example bitumen, has a normal life expectancy of 25 years.After that it needs replacing. The reasons are that the uv-light from the sun makes the surface brittle, and then t he expansion and shrinking caused by the fluctuations in temperature, together with the loss of elasticity, causes cracks to form in the membrane. The high temperatures in themselves, above 60 ° Celsius, age the membrane. The green roof protects the waterproofing from both the uv-light and the temperature extremes, increasing the life expectancy of the membrane to at least 60 years. (http://www. greenroof. se/? pid=28&sub=19)One of the most important effects of green roofs in the cities is their potential for retaining and delaying rainwater during storms. The gutters and sewers in the city have to be big enough to cope with the amounts of water that falls during extreme storm events. As more and more surfaces in the built up areas are made hard and impermeable, less water can percolate naturally into the soil. This means that the sewers and treatment plants get higher and higher loads. For the water treatment plant this can be a great problem, since they take care of sewage as we ll as rainwater.If the sewage gets very diluted by a heavy rain, the sensitive chemical and microbiological processes are disturbed. Getting the balance back costs time and money, and in the meantime, sewage is less completely cleaned. Also, the treatment plants cannot store unlimited amounts of water, so during extreme rains, they are forced to let completely untreated water to the natural waters. The more rain water that is taken care of locally, the less often we will have to face these polluting events. (http://progressivetimes. wordpress. om/2010/10/04/one-roof-two-roofs-green-roofs-blue-roofs/) There are some effects which are interesting. The heat island effect. This is the effect that makes cities reach a higher average temperature than the countryside around them. The large amount of stone, asphalt and concrete in the towns and cities that absorb the heat from the sun in the daytime, and release it at night. An additional cause is the lack of trees and other vegetation. The night time temperature rises, and in the summer people suffers from sleeplessness. The cost of air condition goes up.Green roofs can protect from noise and electromagnetic radiation. Thick layers and plants can reduce noise in the outdoor environment and green roofs can reduce the electromagnetic radiation that enters a building to a great extent. (http://www. greenroof. se/? pid=28&sub=19) The most important problem in big cities is pollution. Green roof vegetation, as well as other vegetation, use CO2 for their respiration, and therefore reduce the negative effects of pollution. Best are highly productive plants, which in a year can produce a lot of biomass.An extensive green roof does not produce very much, but intensive ones could. In this case, it might be a question of a small extra advantage, when large surfaces of the cities rooftops are used for vegetation. This is not a method that can be used as an only solution to the problems of pollution and global warming, but togeth er with all the other beneficial effects of green roofs, it is a small step in the right direction. (http://www. greenroof. se/? pid=28&sub=19) Green roofs also provide habitats for plants, insects, and animals that otherwise have limited natural space in cities.In modern city planning, â€Å"green corridors† are planned into the cities, where parks and waterways can connect the city with the surrounding countryside, and get humans in closer contact with nature. In the places where there isn’t enough ground space for green space, the green corridors, and the habitats for animals don’t have to be discontinued, if the flat roofs are used. (http://www. greenroof. se/? pid=28&sub=19) Thus green roof save materials, energy and money, produce less waste, can protect from negative cities impact and what is the most important – is environmental friendly. However, green roof has some disadvantages.Weight is problematical field. A thin extensive green roof of the t ype widely used weighs about 50 kg/m2 when saturated with water. Lighter versions are available, that uses rock wool as substrate instead of soil, which gives a weight of about 35 kg/m2. Compare that to tiles that weigh 33 – 37 kg /m2, depending on the type. If you live in a region where you can expect snow, then weight has to be reckoned as well. So some buildings, especially old buildings, cannot be retrofitted with certain kinds of green roof because of the weight load of the substrate and vegetation exceeds permitted static loading.Depending on what kind of green roof it is, the maintenance costs could be higher. Cost is the main reason why people didn’t want green roofs. Properly designed and -installed systems include root barriers. It is true that installing adequate waterproofing systems and root barriers automatically can increase the initial cost of the roof. A properly designed and installed green-roof system can cost 15 to 20 dollars per square foot as a to tal cost, not including the roof's waterproof layers.In Europe, a well-designed and professionally installed fully integrated green roof can cost anywhere between 100 to 200 euros per square meter, depending on the kind of roof, the building structure, and which plants are used. Despite of that, I think that green roofs have more advantages than disadvantages. (http://en. wikipedia. org/wiki/Green_roof) It is clear that living green roofs and landscapes over structure are not a panacea for ameliorating the negative environmental impacts resulting from increased development or the loss of open space.They cannot and will not replace our forests and prairies, will nor remediate the degradation of all stream corridors, and will not stop global warming by themselves. However, green roofs and landscapes over structure can act buffers to mitigate the impacts of unbridled and unplanned urban growth and development. Reducing building roofs generates less storm water runoff, reduces the heat gain that affects our indoor and outdoor environments, and mitigates the continued degradation of air and water quality. Green roofs provide additional usable, confortable open space. Green Roof Many people don’t know what green roof is. So, what it is? A green roof is not a surface painted green, it is a living surface of plants growing in a soil layer on top of the roof. A thinner or thicker soil layer is spread over the roof membrane itself, sometimes with a protective root barrier, often with a drainage layer underneath. On the substrate, draught-tolerant species of plants are grown. Roof vegetation like this one doesn’t at all damage the waterproofing membrane of the roof. In fact it protects it from the uv-light which does damage the membrane over time.There are two types of green roofs: extensive and intensive. There are some differences of its. An extensive roof has very thin soil layers, draught tolerant plants and requires little or almost no maintenance. The limitation here is in the choice of plants. Extensive roof can be established on a very thin layer of soil. An intensive roof garden has much thicker soil layers, and can look like an ordinary ga rden, with trees and shrubs. Intensive roofs are more park-like with easy access and may include anything from kitchen herbs to shrubs and small trees.This of course needs as much maintenance as a garden does, and can only be constructed on a roof that can bear heavy loads. (http://en. wikipedia. org/wiki/Green_roof) It doesn’t matter what type roof is, but construction is a similar. Construction includes drainage materials, plant materials and establishment methods. For each green roof project, different site conditions and your aims and motives will govern the choice of materials and establishment methods. Therefore, if you are planning to build a green roof, consider the following two sections carefully.There are some roof sections which are important. First is a waterproofing. The membrane is made waterproof, and it will stay waterproof unless it gets physically damaged or aged. What ages a bitumen membrane is mainly uv-light and temperature extremes. Unless the roof memb rane is damaged while laying the green roof, the soil and vegetation cover protects the membrane from these types of injuries later. (http://www. greenroof. se/? pid=32&sub=19) Second section is root barrier. The asphalt waterproofing itself is not classified as root resistant and had to be reinforced with a root barrier.This barrier consists of rubberized asphalt enforced with polyester and treated eight a root-repelling agent. There are also synthetic waterproofing membranes (like PVC liners) available that are root resistant and do not require an additional root barrier. Different countries have different building practices and rules for green roofs – and many countries have no rules at all yet. In Germany, for example, a root barrier is always laid under a green roof. This is to ensure that no roots can damage the waterproofing.A root barrier is sometimes incorporated in the drainage layer. It can be chemical and poisonous to plants, or it can be a thin copper sheet, or r ubber sealed so as to avoid seams. If your motive for having a green roof is sustainability and ecological consciousness, it’s a good idea to ask your contractor about the method. In Sweden, the usual practice is that under extensive roof vegetation (2 – 5 cm soil), where only sedums and moss can survive, an extra root barrier is not considered necessary, since the sedums used have weak roots, and moss has no roots at all.When the soil layer is thicker, and therefore can hold more water, other plants grow there, and there is a risk of getting weeds with more penetrative roots. Second layer is insulation. Insulation boards can be made from extruded polystyrene which has high water resistance and compressive strength. The main difference from the old roof is that the insulation layer must be places above the waterproofing membrane, but on the new roofs insulation must be located below the waterproofing. Second, but not less important, is drainage.The main reason for usin g a drainage layer is that if a lot of water drains off along the surface of the soil, this will cause erosion. The second reason, is that for roofs which are almost flat, too much water would remain on the roof, forming puddles. Especially sedum vegetation is adapted to dry conditions, and tends to rot if submerged. Besides, too much water available can lead to unwanted plants establishing on the roof. Another function of the drainage materials that are often used is to store some amount of water.This effect becomes more and more important the drier the conditions on the roof are, due to climate, a steeper slope or other conditions on the roof. Drainage materials used in green roofs include natural materials, recycled materials and manufactured drainage mats. (â€Å"Green roof systems† Susan K. Weiler, Katrin Scolz-Barth) And finally, the top layer is growing medium with plants. The growing medium provides nutrients and structure for the roots to anchor in. the proprietary m ixes of the manufacturer consist of a lightweight aggregate, expanded shale, and some compost.The organic components make up about three to six percent of the shallow planting areas. The mix for deeper planting areas has slightly more organics. This mix is also heavier and allows a higher water-holding capacity in order to support the larger plants of these areas. In conclusion, one has to realize that there is no cookie cutter approach when it comes to the design of a green roof section. Though certain layers are always present – waterproofing, root barrier, insulation, protection layer, drainage layer, growing medium – their actual composition varies widely responding to a particular situation. â€Å"Green roof – a case study† Christian Werthmann) Green roofs have many advantages. One is a cooling effect. It is very useful effect for individual houses at summer time. A black bitumen roof easily reaches temperatures of 80 ° Celsius in the summer. When a soil layer and the shading plants protect the roof, the surface temperature usually doesn’t rise above the surrounding air temperature. A study conducted by Environment Canada found a 26% reduction in summer cooling needs and a 26% reduction in winter heat losses when a green roof is used.In addition to this, the plants and soil evaporate water, creating a cooling effect, and a moister air, more comfortable to breathe. Cooling effect is useful at summer, but at winter there is another green roof feature – insulation. The soil layer provides an additional insulation. In warmer climates a green roof especially the versions with thicker soil layer, can make a difference in the heating required in the building. Life expectancy of the root membrane is also important. The waterproofing of the roof, for example bitumen, has a normal life expectancy of 25 years.After that it needs replacing. The reasons are that the uv-light from the sun makes the surface brittle, and then t he expansion and shrinking caused by the fluctuations in temperature, together with the loss of elasticity, causes cracks to form in the membrane. The high temperatures in themselves, above 60 ° Celsius, age the membrane. The green roof protects the waterproofing from both the uv-light and the temperature extremes, increasing the life expectancy of the membrane to at least 60 years. (http://www. greenroof. se/? pid=28&sub=19)One of the most important effects of green roofs in the cities is their potential for retaining and delaying rainwater during storms. The gutters and sewers in the city have to be big enough to cope with the amounts of water that falls during extreme storm events. As more and more surfaces in the built up areas are made hard and impermeable, less water can percolate naturally into the soil. This means that the sewers and treatment plants get higher and higher loads. For the water treatment plant this can be a great problem, since they take care of sewage as we ll as rainwater.If the sewage gets very diluted by a heavy rain, the sensitive chemical and microbiological processes are disturbed. Getting the balance back costs time and money, and in the meantime, sewage is less completely cleaned. Also, the treatment plants cannot store unlimited amounts of water, so during extreme rains, they are forced to let completely untreated water to the natural waters. The more rain water that is taken care of locally, the less often we will have to face these polluting events. (http://progressivetimes. wordpress. om/2010/10/04/one-roof-two-roofs-green-roofs-blue-roofs/) There are some effects which are interesting. The heat island effect. This is the effect that makes cities reach a higher average temperature than the countryside around them. The large amount of stone, asphalt and concrete in the towns and cities that absorb the heat from the sun in the daytime, and release it at night. An additional cause is the lack of trees and other vegetation. The night time temperature rises, and in the summer people suffers from sleeplessness. The cost of air condition goes up.Green roofs can protect from noise and electromagnetic radiation. Thick layers and plants can reduce noise in the outdoor environment and green roofs can reduce the electromagnetic radiation that enters a building to a great extent. (http://www. greenroof. se/? pid=28&sub=19) The most important problem in big cities is pollution. Green roof vegetation, as well as other vegetation, use CO2 for their respiration, and therefore reduce the negative effects of pollution. Best are highly productive plants, which in a year can produce a lot of biomass.An extensive green roof does not produce very much, but intensive ones could. In this case, it might be a question of a small extra advantage, when large surfaces of the cities rooftops are used for vegetation. This is not a method that can be used as an only solution to the problems of pollution and global warming, but togeth er with all the other beneficial effects of green roofs, it is a small step in the right direction. (http://www. greenroof. se/? pid=28&sub=19) Green roofs also provide habitats for plants, insects, and animals that otherwise have limited natural space in cities.In modern city planning, â€Å"green corridors† are planned into the cities, where parks and waterways can connect the city with the surrounding countryside, and get humans in closer contact with nature. In the places where there isn’t enough ground space for green space, the green corridors, and the habitats for animals don’t have to be discontinued, if the flat roofs are used. (http://www. greenroof. se/? pid=28&sub=19) Thus green roof save materials, energy and money, produce less waste, can protect from negative cities impact and what is the most important – is environmental friendly. However, green roof has some disadvantages.Weight is problematical field. A thin extensive green roof of the t ype widely used weighs about 50 kg/m2 when saturated with water. Lighter versions are available, that uses rock wool as substrate instead of soil, which gives a weight of about 35 kg/m2. Compare that to tiles that weigh 33 – 37 kg /m2, depending on the type. If you live in a region where you can expect snow, then weight has to be reckoned as well. So some buildings, especially old buildings, cannot be retrofitted with certain kinds of green roof because of the weight load of the substrate and vegetation exceeds permitted static loading.Depending on what kind of green roof it is, the maintenance costs could be higher. Cost is the main reason why people didn’t want green roofs. Properly designed and -installed systems include root barriers. It is true that installing adequate waterproofing systems and root barriers automatically can increase the initial cost of the roof. A properly designed and installed green-roof system can cost 15 to 20 dollars per square foot as a to tal cost, not including the roof's waterproof layers.In Europe, a well-designed and professionally installed fully integrated green roof can cost anywhere between 100 to 200 euros per square meter, depending on the kind of roof, the building structure, and which plants are used. Despite of that, I think that green roofs have more advantages than disadvantages. (http://en. wikipedia. org/wiki/Green_roof) It is clear that living green roofs and landscapes over structure are not a panacea for ameliorating the negative environmental impacts resulting from increased development or the loss of open space.They cannot and will not replace our forests and prairies, will nor remediate the degradation of all stream corridors, and will not stop global warming by themselves. However, green roofs and landscapes over structure can act buffers to mitigate the impacts of unbridled and unplanned urban growth and development. Reducing building roofs generates less storm water runoff, reduces the heat gain that affects our indoor and outdoor environments, and mitigates the continued degradation of air and water quality. Green roofs provide additional usable, confortable open space.

Saturday, November 9, 2019

Legality of Income Taxes

The issue regarding the legality of income tax on labor is really a sensational one that it gets my attention right away from the moment I heard other people saying that it is not included in the bounds of our constitution the imposition of the said taxation. In order to verify this claim, I made my own study regarding the legality of the said taxation scheme and I found out that there is no statement on our constitution or in the Internal Revenue Code stating that we are required to pay an income tax from our labor. Therefore, what is the basis of the government officials for charging us income taxes on labor if there is no single statement on our constitution that would supplement the said taxation schemes? With this, I may say, that income tax on labor is illegal for there is no statement in our constitution or even in the Internal Revenue Code saying that we have to pay for our labor. With my position stated above, let me first further elaborate my arguments. According to our constitution, there are only two types of income that is being imposed by our government and they are the direct and indirect income taxes (â€Å"Chapter 1: Constitutional Taxation.† 1). Direct taxes include income taxes on wages and salaries of the citizens. Therefore, income tax on labor is not included in the direct taxes. Moreover, the term â€Å"indirect tax† was not used in the constitution but rather â€Å"any tax that is not direct†. But this â€Å"any tax that is not direct† includes Duties, Imposts and Excises. Once again, income tax on labor is not included into this type of income tax. Either of the said two types of income tax did not even give any possibility that income tax on labor is included into at least one of them. There are really income taxes that are of malicious in nature and that most of us could help but to doubt the credibility of the said tax scheme. As said by Edwin R.A. Seligman, the Supreme Court of the United States has thus held that certain kinds of income taxes are indirect, that certain other kinds of income taxes are direct, and that still other kinds of income taxes are invalid, irrespective of whether they are direct or indirect (2). As for the Internal Revenue Code, there is also vagueness in the definition of what â€Å"income† is. Although it has been cited in the definitions of terms in Title 26 of the Internal Revenue Code, but none of them define the meaning of the term â€Å"income†. On the other hand, there are some legal cases that give their own definition of income as applicable to their situation and period. Like for example the case between Staples and US wherein they define income as tantamount to gain which could also coined as profit based from the 16th Amendment and the Revenue Acts. They made a â€Å"default† definition of income based from the 16th Amendment and Revenue Acts for the purpose of their legal case. Another definition of the term â€Å"income† as based from legal cases would be the case between Conner and the U.S. as well as the case of Oliver and Halstead wherein they made a clarification regarding the difference between profit and wages. It is said that wages cannot be considered as profit within the bounds of law for profit means gains from investment or from business operation (â€Å"What is ‘income’?† 4). Economically, income taxes are being used in order to generate funds to finance the projects and other functions of our government. Without these taxes, there would be no public schools, public hospitals as well as roads and other infrastructures that are of very important towards the attainment of impressive growth for the economy (Moffat 1). Like for instance, the construction of roads which are important for transporting goods from far flung states going to cities and other market areas. Without this roads, transportation costs of producer’s increases and so with the prices of their products. But the question is, are all of the taxes that were paid by the tax payers really go to financing the said functions of the government? According to Grace Commission Report, there are a lot of ways by which tax payers could save around $420 billion over three years without increasing the taxes being collected to them. Moreover, Grace told President Reagan that 1/3 of the taxes that were collected are being wasted and another third are not collected and the remaining third that the government could received are entirely absorbed by the Federal Debt and by Federal Government contributions to transfer payments (â€Å"The people’s income tax guide: Where do your taxes go?† 1). In short, there is no single cent that goes to the funding of government’s functions to the state. The government gets its funds from loans from the IMF. Moreover, the funds being used for schools came from property taxes; funds for roads and bridges came from gas taxes while user fees funds airports, sewer and water systems. In this regard, based from our constitution and from the report of Grace Commission, income tax on labor is illegal since it is not stated in our constitution or any of our laws and to make things worst, the income tax on labor that were collected did no serve it purpose which are being expected by the tax payers to the government. Works Cited â€Å"The people’s income tax guide: Where do your taxes go?† 2003. Truth in Taxation.US. 19 October 2007 â€Å"Chapter 1: Constitutional Taxation.† 2000. Constitutionalincome.com. 19 October 2007 â€Å"What is ‘income’?† June 2007. Outraged.chatblogs.com. 19 October 2007 Moffat, Mike. â€Å"The Effect of Income Taxes on Economic Growth.† 2007. 19 October 2007 Seligman, Edwin R.A. â€Å"The Income Tax Amendment.† 1910. Political Science Quarterly 193, 197. 19 October 2007.

Thursday, November 7, 2019

Free Essays on Mr. Sub Case Study

EXECUTIVE SUMMARY We conducted market research for Mr. Sub at Humber College ¡Ã‚ ¦s Lakeshore Campus, which is a part of the fast food industry. Their emphasis is on fresh, healthy food and their products include subs, wraps, chips and drinks. The focus of this survey was on customer satisfaction, because it is the most important factor in the food industry and in addition, the owner wanted to know if the customers would like any changes in the way the subs are presented. He also wanted to learn what customers want from their store and whether the students had any complaints or suggestions. Through our survey of students and staff members at Humber College, we will provide the owner with results on the overall satisfaction of customers, and how Mr. Sub can improve or change any existing products or services. Our survey results showed that most students found Mr. Sub to be expensive considering that they had a limited variety of products. Although most respondents were satisfied with the level of customer service, they were not happy with the level of hygiene or the variety of ingredients available. One reason for this could be that this particular Mr. Sub is set up as a  ¡Ã‚ §food stall ¡Ã‚ ¨ and as a result, carries only a fraction of the products. Low sales volume could be the reason for the high prices charged. In response to our survey, most respondents replied that an increase in price will definitely affect the demand at Mr. Sub. Our recommendations include setting up in a bigger, more visible area, lowering prices, adding more variety and ingredients and introducing ethnic flavors to address the diverse student population. INTRODUCTION We conducted market research for Mr. Sub at Humber College ¡Ã‚ ¦s Lakeshore Campus, which is a part of the fast food industry. Their emphasis is on fresh, healthy food and their products include subs, wraps, chips and drinks. The focus of this survey was on customer satisfaction, beca... Free Essays on Mr. Sub Case Study Free Essays on Mr. Sub Case Study EXECUTIVE SUMMARY We conducted market research for Mr. Sub at Humber College ¡Ã‚ ¦s Lakeshore Campus, which is a part of the fast food industry. Their emphasis is on fresh, healthy food and their products include subs, wraps, chips and drinks. The focus of this survey was on customer satisfaction, because it is the most important factor in the food industry and in addition, the owner wanted to know if the customers would like any changes in the way the subs are presented. He also wanted to learn what customers want from their store and whether the students had any complaints or suggestions. Through our survey of students and staff members at Humber College, we will provide the owner with results on the overall satisfaction of customers, and how Mr. Sub can improve or change any existing products or services. Our survey results showed that most students found Mr. Sub to be expensive considering that they had a limited variety of products. Although most respondents were satisfied with the level of customer service, they were not happy with the level of hygiene or the variety of ingredients available. One reason for this could be that this particular Mr. Sub is set up as a  ¡Ã‚ §food stall ¡Ã‚ ¨ and as a result, carries only a fraction of the products. Low sales volume could be the reason for the high prices charged. In response to our survey, most respondents replied that an increase in price will definitely affect the demand at Mr. Sub. Our recommendations include setting up in a bigger, more visible area, lowering prices, adding more variety and ingredients and introducing ethnic flavors to address the diverse student population. INTRODUCTION We conducted market research for Mr. Sub at Humber College ¡Ã‚ ¦s Lakeshore Campus, which is a part of the fast food industry. Their emphasis is on fresh, healthy food and their products include subs, wraps, chips and drinks. The focus of this survey was on customer satisfaction, beca...

Tuesday, November 5, 2019

Spiny Lobster (Rock Lobster) Facts

Spiny Lobster (Rock Lobster) Facts A spiny lobster is any lobster in the family Palinuridae, which includes at least 60 species. These species are grouped into 12 genera, which include Palinurus, Panulirus, Linuparus, and Nupalirus (word play on the family name). There are numerous names for the spiny lobster. Commonly-used names include the rock lobster, langouste, or langusta. It is also sometimes called a crayfish or crawfish, even though these terms also refer to a separate freshwater animal. Fast Facts: Spiny Lobster Scientific Name: Family Palinuridae (e.g. Panulirus interruptus)Other Names: Rock lobster, langouste, langusta, sea crayfish, furry lobsterDistinguishing Features: Shaped like a true lobster, but has long, spiny antennae and lacks large clawsAverage Size: 60 cm (24 in)Diet: OmnivorousLife Span: 50 years or moreHabitat: Tropical oceans worldwideConservation Status: Depends on speciesKingdom: AnimaliaPhylum: ArthropodaSubphylum: CrustaceaClass: MalacostracaOrder: DecapodaFun Fact: Spiny lobsters make a rasping sound using friction at the base of their antennae. Description The spiny lobster resembles a true lobster in its shape and hard exoskeleton, but the two types of crustacean arent closely related. Unlike true lobsters, spiny lobsters have extremely long, thick, spiny antennae. They also lack large claws or chelae, although mature female spiny lobsters have a small claw on their fifth pair of walking legs. The average size of a mature spiny lobster depends on its species, but they may exceed 60 centimeters or 2 feet in length. Specimens of many spiny lobster species are red or brown, but some spiny lobsters have mottled patterns and display vivid colors. Some species of spiny lobster are colorful. DigiPub / Getty Images Distribution Spiny lobsters live in tropical oceans worldwide. However, they are most commonly found in the Caribbean and Mediterranean, in coastal waters off Southeast Asia and Australia, and off the coast of South Africa. Behavior The spiny lobster spends most of its time hidden within a rocky crevice or reef, exiting at night to feed and migrate. During migration, groups of up to 50 spin lobsters move in single file, keeping contact with each other with their antennae. They navigate using scent and taste, as well as through their ability to detect the Earths magnetic field. Reproduction and Life Cycle Spiny lobsters reach sexual maturity when they reach the necessary size, which depends on water temperature and food availability. The average age of maturity is between 5 and 9 years for females and 3 and 6 years for males. During mating, males transfer spermatophores directly into the females sternum. The female spiny lobster carries 120,000 to 680,000 fertilized eggs on her pleopods for around 10 weeks until they hatch. Juvenile painted spiny lobster. Hal Beral / Getty Images Spiny lobster larvae are zooplankton that do not resemble adults. The larvae feed on plankton and go through several molts and larval stages. In the case of the California spiny lobster, 10 molts and larval stages take place between hatching and reaching the juvenile form. Juveniles sink to the bottom of the ocean, where they eat small crabs, amphipods, and isopods until they are big enough to take larger prey. It is difficult to gauge the age of a spiny lobster because it gains a new exoskeleton each time it molts, but the animals lifespan is believed to be 50 years or more. Diet and Predators Spiny lobsters are omnivorous, eating live prey, decaying matter, and plants. During the day, they stay hidden in crevices, but at night they may venture from crevices to hunt. Typical prey include sea urchins, snails, crabs, sea hares, mussels, and clams. Spiny lobsters have not been observed eating other members of their own species. The crustaceans navigate and hunt using senses of smell and taste. Humans are the spiny lobsters most significant predator, as the animals are fished for meat. The spiny lobsters natural predators include sea otters, octopuses, sharks, and bony fishes. Sound When threatened by a predator, the spiny lobster flexes its tail to escape backwards and emits a loud rasping sound. The sound is produced using a stick-slip method, like a violin. The sound emanates when the base of the antennae rubs across a file on the antennal plate. Interestingly, the spiny lobster can make this sound even after it molts and its shell is soft. While some insects (e.g. grasshoppers and crickets) produce sounds in a similar fashion, the spiny lobsters specific method is unique. Conservation Status For most spiny lobster species, there is is insufficient data for conservation status classification. Of the species listed on the IUCN Red List, most are categorized as least concern. However, the common spiny lobster (Palinurus elephas) is vulnerable with a decreasing population. The Cape Verde spiny lobster (Palinurus charlestoni) is near threatened. The most significant threat to spiny lobsters is over-exploitation by fisheries. Climate change and single catastrophic events also threaten some species, particularly if they live within a restricted range. Sources Hayward, P. J. and J. S. Ryland (1996). Handbook of the Marine Fauna of North-West Europe. Oxford University Press. p. 430. ISBN 0-19-854055-8.Lipcius, R. N. and D. B. Eggleston (2000). Introduction: Ecology and fishery biology of spiny lobsters. In Bruce F. Phillips J. Kittaka. Spiny Lobsters: Fisheries and Culture (2nd ed.). John Wiley Sons. pp. 1–42. ISBN 978-0-85238-264-6.Patek, S. N. and J. E. Baio (2007). The acoustic mechanics of stick-slip friction in the California spiny lobster (Panulirus interruptus). Journal of Experimental Biology. 210 (20): 3538–3546. doi:10.1242/jeb.009084Sims, Harold W. Jr. (1965). Lets call the spiny lobster spiny lobster. Crustaceana. 8 (1): 109–110. doi:10.1163/156854065X00613

Saturday, November 2, 2019

Effect of Divorce on Children Research Paper Example | Topics and Well Written Essays - 2000 words

Effect of Divorce on Children - Research Paper Example Although divorce of parents may have both positive and negative effects on a child, depending on a lot of factors including but not limited to the family's situation prior to divorce, parenting skills of one or both parents, attachment of the child to one or both parents and hostilities at home when both parents are together, it is more often than not that detrimental effects become more dominant. It needs taking note that the different effects of divorce on children has a lot to do with their age during which they had to experience their parents get divorce. Nevertheless, the degree or seriousness of these detrimental effects to a child varies depending on the same factors earlier-mentioned. Parents should take on the responsibility of lessening the adverse effects of divorce on their children considering that it is their failure that caused their children to go through hard times at an early stage in life. 1. To classify children into age groups whereby each age group would best reflect commonalities of those belonging to the same category in relation to how social and family situations affect their well-being and career achievement. 6. ... Parents should take on the responsibility of lessening the adverse effects of divorce on their children considering that it is their failure that caused their children to go through hard times at an early stage in life. PROBLEM STATEMENT What is the worst age for children during which their parents could get divorced Specific Research Questions: 1. Into what age groups can children be classified in studying the effects of divorce on their general well-being and career achievement 2. What are the general effects of divorce on children belonging to different age groups 3. What age group in children suffer the most psychological stress or trauma when their parents get divorced 4. What age group in children is most adversely affected when their parents get divorced in relation to academic achievement 5. What age group in children is most adversely affected when their parents get divorced in relation to professional achievement 6. What measures can we do to lessen the adverse affect of divorce on children belonging to the age group most affected OBJECTIVES 1. To classify children into age groups whereby each age group would best reflect commonalities of those belonging to the same category in relation to how social and family situations affect their well-being and career achievement. 2. To find out the general effects of divorce on children particularly on each age group. 3. To find out which age group in children suffers the most psychological stress or trauma when parents get divorced. 4. To find out which age group in children suffers the worst academic set back as an effect of the parents getting divorced. 5. To find out which age group in children is most adversely affected by their parents getting divorced in relation to their career

Thursday, October 31, 2019

Business law Essay Example | Topics and Well Written Essays - 500 words - 18

Business law - Essay Example The courts might have used the written law to make their judgments. Andersen was found guilty of obstruction of justice for destroying of potential evidence by shredding their documents which could have been used by Securities and Exchange Commission (SEC), the agency of the US Government With the primary responsibility for regulation of securities markets. Under US GAAP, the only acceptable method of financial reporting is consolidation of controlled entities .non consolidation can only occur under specific conditions Outside USA; consolidated financial reporting is called group accounting and is required when one entity owns more than half of the other entity and can dictate its operations. Consolidating financial reporting is complex and requires financial statements to be combined and reported as a single financial report. Enron failed to comply with this ethic Enron major crime was misrepresentation and misleading the general public about their financial position. Enron did not disclose its real financial figures. The major requirement in US financial reporting is disclosure of information. The disclosure requirement is based on the premise that markets are efficient. Enron traded on future contracts called derivatives because they derived their value from underlying assets. The market of the contracts reduces the volatility of prices by fixing a price at a future date. Example assume Enron have two option contracts matching the same amount of a commodity over the same period of time. One contract was to purchase the commodity while other contract was to sell the commodity. Enron looked on to the future on the assumption that contracts were exercised and there were net results. After evaluating all cost, the net income (loss) was estimated. The net income (loss) was discounted to its present value and recorded as loss. Earnings reported under the market to market were easy to manipulate because active markets for contracts dating

Tuesday, October 29, 2019

History of Western Civilization Essay Example | Topics and Well Written Essays - 1000 words

History of Western Civilization - Essay Example The key enlightenment figures began with sets of philosophers that began to perceive reality in an alternative manner. Descartes and Lebiniz were two of the leading figures with the concept of self – evident reasons to create ideals. This was followed with concepts such as through Newton, with created a scientific basis that experience and experiment were the two formations of knowledge, as opposed to reason and belief. The philosophies continued with the artists of the time, such as Voltaire, who created the belief that science should be regarded as ahead of the metaphysical. Each of the philosophers during this time based the Enlightenment on reason as opposed to spirituality and belief that was practiced in the culture (Porter, 3). The concept of the enlightenment was followed by scientists, politicians and religious leaders who either accepted or rejected the notion of reason and science being before belief. The scientists were split into several groups that experimented i n different ways. For instance, the materialists, such as La Mettrie, created an understanding of how the mind and the soul coincided and how the physical was a reflection of the spiritual. David Hume, Darwin and Newton followed this with disagreements that led into the practical, such as basic physics and mechanics of how the world worked. This was followed by politicians, such as Adam Smith and William Burke, which believed that science should be combined with politics for more practical and reasonable associations with the functioning of society (Porter, 25). The goal of the enlightenment figures was to take out the superstition and beliefs that led society. The main association was to create an understanding of abstract reason. It was believed that the power of reason could create a status quo that could lead into a Utopian future. The beliefs were followed by the understanding that those who used reason and rationalization for all concepts could easily find a way to reform soci ety and culture. The reason was one which was required to come from scientific discoveries and beliefs which gave a physical and practical understanding to how the world worked and what was done in the world. Within these thoughts were several associations with how this related to production. The reason was followed by scientists who were focused on discovering and observing attributes in nature as well as politicians and philosophers that were finding reasonable ways to rule and guide society and culture into new forms of knowledge (Porter, 2). The concept of reason that the key thinkers in the Enlightenment held also led to specific ideologies about religion. Most believed that religion was led by superstition and ignorance, as opposed to having knowledge about how the world functioned. This was followed by the concept of having a sense of freedom for religion. The historical time frame had led society into forced religion, specifically with the Catholic Church. This was followed by outbreaks that divided the church into sectors. During this time, there was a movement forward with the belief that religion should be free choice. Most who were considered a leader in the Enlightenment didn’t believe in Church based concepts and instead insisted that they were evils of society. Instead, there was a belief in a natural religion that allowed free thought and natural