sports Essays (192 words) - Order Of Interbeing, Engaged Buddhism

is having an interesting life. He is known for many things. These include he talks during the Vietnam War for peace, organizing help for villages, instituting schools for youths, and has been nominated for the Nobel Peace Prize by Martin Luther King Jr. Thich Naht Hahn has one of the most amazing backgrounds that lead up to the legacy of this Nobel Peace Prize Nominee. Thich Naht Hahn has been living in exile from his native land of Vietnam since he was forty years old. In 1966, he was banned by both the non-Communist and Communist governments for his role in undermining the violence he saw affecting his people. He has been a Buddhist monk since he was 16 years old, he earned a reputation as a respected writer, scholar, and leader. He is known as Thay (Teacher) to his followers. He has headed a movement known as Engaged Buddhism, which involved traditional meditative practices with active nonviolent civil disobedience. This movement lays behind the establishment of the most influential center of Buddhist studies in Saigon, the An Quang Pagoda. He has also set up relief organizations to rebuild destroyed vil

Marketing Report of General Mills Canada Corporation

Marketing Report of General Mills Canada Corporation Outline Should General Mills Canada Corporation (GMCC) focus on and continue to invest in the refrigerated baked goods (RBG) category? A business case supporting the argument How could/would you grow the RBG category? What strategic goal/s and direction would be realistic and required? How could/would you grow the refrigerated cookie dough (RCD) segment? What strategic goal/s and direction would be realistic and required? Who is/are Pillsbury’s target consumer for RCD? How would you describe the ideal target consumer profile? Should General Mills Canada Corporation (GMCC) focus on and continue to invest in the refrigerated baked goods (RBG) category? A business case supporting the argument The performance of RBG in the past two years has not been stellar. The net earnings and volumes of sales between 2004 and 2006 had declined. Further, household penetration has continued to decline.Advertising We will write a custom case study sample on Marketing Report of General M ills Canada Corporation specifically for you for only $16.05 $11/page Learn More However, RBG product line was the fourth best in the company. The most profitable product in RGB category is the refrigerated-cookie product line. It represented 62 percent of sales and had over 75 percent of the product line profits. Table 1: Statement of Earnings (figures are in millions) 28 May, 2006 29 May, 2005 30 May, 2004 Net Earnings $1,090 $1,240 $1,055 Total Expenses and Costs $10,073 $9,429 $9,562 According to study results by Market Tools, refrigerated baked goods were convenient for consumers because they were easy and quick to make (79 percent). Generally, customers prefer convenient products. The team also learned that RGB product consumption was on the increase, especially among household with children. This implies that GMCC has a potential market niche. Therefore, it should target households with children in advertisement campaigns. Guillen must convince th e management team that RGB product line shall improve when they adopt scratch baking method since Canadian consumers prefer it. Therefore, it must promote scratch baking method in the Canadian market rather than the popular methods in the US. The research also established that mothers preferred products, which were relatively easy, quick, practical, and attractive to children. The GMCC should consider this insight and develop brands of RGB.Advertising Looking for case study on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The company must also develop the product because it is popular with mothers, who influence purchase decisions based on affordability, convenience, and attractiveness to children. Despite the stagnant sales and revenues, the research established that cookie markets were growing in Canada. Therefore, GMCC should focus on the growth segment of the market. The research provided considerable insi ght and knowledge that enabled Guillen to understand that Canadians preferred scratch baking rather than refrigerated cookies. Therefore, the company can create the niche and revive sales. Based on market research results, Guillen should develop product campaigns that address various challenges, which lapsed users have encountered. Therefore, it is appropriate for GMCC to segment customers based on preferences, usages, appeals, and various emotions that RGB brand creates. The company should not focus on other consumers, who will never purchase Pillsbury products. Instead, it should develop a new niche and attract brand champions. However, it must accomplish this strategy with the right advertisement and campaign messages, which can reach most households and appeal to kids who influence purchase decisions of Pillsbury products. How could/would you grow the RBG category? What strategic goal/s and direction would be realistic and required? GMCC can increase the sales of RBG product lin e by reviewing market penetration approaches. It must market the current RBG products to existing customers. In addition, it must develop strategies to attract lapsed users and non-users. Guillen must focus on increasing the rate of purchase The company must sale to lapsed users Increasing the volumes of sales at every purchase occasion It must develop new strategies to attract non-users He must develop new strategies to attract lapsed users and non-users of RBG product line. The RBG product line has a defined target market. As a result, the products have a clear market potential. The marketing strategies of GMCC must concentrate on potential market segments. GMCC can enhance purchase frequencies of RBG products by running advertisement campaigns, which can attract users by highlighting products’ feature such as ease of use, quick, practical, and appeal to children. This will drive purchase frequencies from mothers.Advertising We will write a custom case study sampl e on Marketing Report of General Mills Canada Corporation specifically for you for only $16.05 $11/page Learn More At the same time, the company can ensure that users increase the amount of purchase by introducing value to products. For instance, the company can introduce new methods to attract lapsed users, who have busy schedules. According to the research conducted, brand champions, lapsed user, and non-user did not express price concerns about Pillsbury products. Therefore, GMCC should not change pricing strategy of RBG product line. GMCC must use a product development strategy in order to adapt to the Canadian consumers, who prefer scratch baking of cookies. At the same time, it must introduce new products to attract lapsed users, who do not want to engage in scratch baking. Guillen must introduce: New features to RBG product line, such as convenience of baking New brands to appeal to older consumers The product development concept shall ensure that segment of the markets, which include lapsed users, older consumers, and non-users buy new or improved RBG product line. How could/ would you grow the refrigerated cookie dough (RCD) segment? What strategic goal/s and direction would be realistic and required? The refrigerated cookies dough (RCD) is the most successful product line among all RBG products. It drives the company’s growths and profits. For instance, it represented 62 percent of the RBG sales and over 75 percent of the category’s sales. This shows why Guillen must focus on RCD. He must make the RCD brand unique in relation to other cookies in the Canadian market. Mothers have expressed their confidence with the RCD. Therefore, Guillen must focus on his three observations: Increase frequency of purchases Increase household penetration Combine the two strategies The company must create a good experience for customers who buy RCD. The experiences shall persuade them to buy RCD again. When consumers decide to buy RC D, they shall develop the RCD brand and increase the product value. As a result, this shall create brand loyalty that shall ensure that the company penetrates the market, reaches households, and increases sales volumes and market shares.Advertising Looking for case study on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More This strategy is suitable for GCMM because it has created the best brand in the Canadian cookie market. For instance, GCMM created a brand that dominated the market share. Pillsbury remained iconic brand in Canadian households with the Pillsbury Doughboy campaign. This implies that cookies from Pillsbury have a positive association with customers, a high brand value than competitors, and a recognised name across most households. Based on the Cookies Usage and Attitude Study Results, the company must brand RCD to reflect the market needs. It must: Rebrand cookies for scratch baking in Canada Enhance convenience and taste Appeal to children Brand for lapsed users and non-users The research showed that the use of RCD was on the rise in households. Therefore, the company must use branding strategies to create what consumers expects from cookies based on the above results like convenience, appeal to children, and affordability. This shall turn lapsed users and non-users into customers. Such branding strategies must create credibility, consistency, and competitive pricing of RCD. Attracting lapsed and non-users These segments of Canadian markets appreciate convenience, affordability, and ease of RCD products. The research results indicated that brand champions and lapsed users were similar, but not in all aspects. For instance, they were all mothers who cared and worried about their kids. Therefore, the company strategic campaigns should aims at providing a sense of security and ease of use for lapse users. The advertisement should guarantee busy mothers satisfaction through ease of use. Therefore, the company must introduce new brands to cater for this market. The company can provide free samples for non-users and lapsed users. This shall enable potential customers to taste cookies before buying, and they are most likely to purchase Pillsbury products based on their preferences. The company should engage in constant advertisement campaigns. This should aim at pen etrating the market and reaching various households. Brand champions should promote or refer RCD to other consumers. This can be convenient during family functions. During the discovery workshop, Guillen noted emotional reactions, feelings and gained insights into lives of cookies’ consumers and bakers. The company can organise such events to promote cookies. In addition, it should have community-based gatherings for marketing purposes and charity works. This shall provide opportunities for non-users to taste Pillsbury products. Compare and contrast product forms. Specifically, define the product benefit/s and competitive advantage/s Scratch baking ingredients Has emotional appeal to mothers and the entire household across Canada Appeal to most consumers in Canada Appeal to pragmatic, get-it-done type of consumers Pre-mix cookie baking products Requires minimal preparation Convenient to busy consumers Has nutritional value Refrigerated cookie dough – chubs Has var ious varieties Are pre-mixed and require minimal preparation Have sharing and giving appeals to consumers Have nutritional value Refrigerated cookie dough – ready-to-bake pre-formed cookies Convenient to busy consumers Are seasonal for various occasions Come in various varieties All Pillsbury products invoke a sense of generosity among consumers. Illustrate and discuss a product-positioning map including each variant. Where do you see the greatest market potential and why? Canadian consumers prefer scratch baking Pillsbury products. The research result shows that 61 percent of consumers are scratch users. This implies that the product has a potential among mothers, who are pragmatic. On the other hand, refrigerated and pre-mix products appeal to a different segment of busy consumers. This is an emerging market niche for the company. Therefore, the branding strategies should aim at increasing consumer preferences by highlighting the product convenience features to busy cons umers. Fig. 1: a product-positioning map However, we have based the production-positioning map on various perceptions of consumers. For instance, various consumers have different perceptions on scratch baking products. There are mothers who consider them convenient, affordable, appealing to children, and easy to use. On the other hand, some consumers feel that scratch baking products consume most of their time. This product-positioning map identifies potential market gaps and consumer segments, which Pillsbury can target in order to achieve an increment in sales and market shares. These products have demands based on perceptions of various customers. Therefore, Pillsbury must resort to active branding and promotion strategies. Successful positioning shall require Guillen to use benefits of all products, which customers seek. Therefore, he must: Target specific segments of the market based on benefits of each product Communicate products’ benefits in different ways from comp etitors Who is/are Pillsbury’s target consumer for RCD? How would you describe the ideal target consumer profile? Pillsbury’s target consumers for RCD products are pragmatic mothers, households with kids, busy mothers, and people who prefer get-together events. In Canada, kids are the main purchase drivers of RCD. Therefore, GCMM marketing strategies must focus on various segments of target markets and create relationships with these RCD consumers. The company has adequate information about these target markets. Therefore, it must develop adequate strategies to reach potential markets. This process requires developing an ideal profile for various segments of the market. The profile shall enable GCMM to identify various needs and challenges of different segments of the Canadian market. The profile shall: Reduce knowledge gap about consumers Identify ideal consumers Identify both lapsed users and non-users Provide consumers’ insights This shall help the company to position RCD in the market appropriately and deliver value to consumers. The RCD customer profile includes both demographics and psychographic characteristics of the target consumers. Demographic features Age: mothers in their 30s to 40s (kids are the purchase drivers in this category) Sex: female and men (who purchase for the family) Occupation: homemakers and working mothers Level of income: low and middle classes Geographical location: Canadian markets Psychographic characteristics Values: some consumers consider Pillsbury products as having ‘a shared secret Beliefs: consumers believe that the products represent acts of generosity and are better than other products Buying patterns: buying in Canada is impulsive (mainly influenced by kids’ demands) Perception: customers believe that the products are easy to use, convenient, and affordable Hobbies and interests: products are ideal for sharing and giving in family events Guillen shall use the customers’ p rofile to understand factors that influence purchase decisions of RCD consumers. However, he must note that consumers’ preferences change over time. This is why there are lapsed users of RCD. Therefore, scheduled market studies are necessary to understand factors that influence purchase decisions. Both demographic and psychographic characteristics of consumers provide factors that drive purchase of RCD, consumers’ concerns, and decision-making processes. These shall assist in developing appropriate marketing strategies. Specifically, Guillen shall use such information to formulate: RCD description for specific markets Pricing strategy Grow the brand Segment the RCD market in Canada based on information at hand and develop a relevant target market profile for the Pillsbury RCD marketing strategy. Who would you target and why? The RCD market in Canada consists of pragmatic, get-it-done types of mothers and busy mothers, who have busy schedules and do not want to spend their time in scratch baking. At the same time, we have to take into account influences of kids. The company research established that these segments of the markets are large enough to drive sales and increase the market share. These segment markets can serve market objectives of the company. In addition, the company can run active marketing campaigns to reach most households. These segments have also expressed signs of growths. However, RCD campaign and promotional strategies must focus on both existing customers and winning lapsed users. Communicating with these segments of the market shall enable the company to understand various needs of consumers. These market segments shall meet the aspiration of the company in terms of driving sales volumes and revenues. The company must choose the best options for the target markets. Based on the results of gathered data, Guillen must engage the marketing and sales team in all intricate stages of decision-making. The company must initiate ef fective promotion, advertisement, sales, and distribution strategies. The branding strategy and branding message shall be the main concern for the target market segment. The company must recognise that customers have various perceptions on a single product. The research results showed that different mothers have different perceptions about cookies. This is because cookies arouse different emotions among consumers. This is the brand identity among RCD consumers. The brand image of Pillsbury RCD products must convey the following benefits to consumers: Ease of use Affordability Good taste Appealing to kids Quick to make Are fun activity with kids and family members Guillen must consider strong areas of RCD and communicate them to consumers. As a result, both existing and new customers shall realise the benefits of RCD. The company can only build brand equity and invoke emotional attachment with target markets if it can compete effectively. Therefore, the increase in market shares sh all enhance the brand value of RCD. Once RCD has established a brand value, the company shall realise increase in sales volumes and returns because consumers shall be paying for the value they receive from RCD. The company must find effective ways of communicating the brand value of RCD to target markets. Constant studying of consumers and changes in the market The company must engage in constant market research in order to communicate the right message to consumers. The company must possess deep knowledge about the target markets. It must understand factors that influence their purchase decisions, what they like in the product, and what they do not like. This shall enable Guillen to develop effective message to consumers. The company must also adapt advertisement campaigns to Canadian consumers. Promoting brand consistency The company has been relying on advertisement message developed in the US. However, the research results showed that consumers in both regions had different characteristics, preferred methods of preparing cookies, and showed different views about purchase drivers. Therefore, controlling these factors in Canadian market is imperative for increasing purchase frequencies. Effective channel of communication Through studies, Guillen established that RCD consumers were on the rise across households. Therefore, he must choose the right media to reach households, especially those with kids because kids influence purchase decisions and in turn may influence frequencies of purchase. Incorporating customers’ feedback The company can only build strong brands, increase frequencies of purchase, and communicate effectively if it considers feedback from customers. Such feedback can help the company realise various causes of lapsed in usage and reasons for non-users. Therefore, Guillen must realise that building RCD brand is critical for success of the company. He must follow suggestions and findings from market studies in order to increase p urchase frequencies, market penetration, reach the target markets, develop appropriate brand message, use effective channel, and turn lapsed users and non-users to product consumers.

The Ubiquitous Butt

The Ubiquitous Butt The Ubiquitous Butt The Ubiquitous Butt By Maeve Maddox The word butt in the sense of buttocks was once considered unsuitable for general use. Comedians used it to get a laugh, but it was not considered acceptable in polite conversation. Children were taught to use less offensive colloquialisms like rear-end or backside. Nowadays the word has become so acceptable that it has largely replaced buttock and buttocks, even in formal contexts: Best 10 Exercises to Tone Your Butt 18 Exercises to Tone Your Legs and Butt Butt Augmentation Options: Fat Injections vs Implants Dr. Constantino Mendieta: Miami Butt Augmentation Specialist Speakers used to attaching only one meaning to butt may be unfamiliar with other words that are spelled the same but have meanings unrelated to human or animal anatomy. The Oxford English Dictionary has fourteen entries for the word butt as a noun. Its sense of â€Å"human posterior† developed from this definition: The thicker end of anything, especially of a tool or weapon, the part by which it is held or on which it rests; e.g. the lower end of a spear-shaft, whip-handle, fishing-rod, the broad end of the stock of a gun or pistol. The etymology of butt in the sense of â€Å"thicker end† is obscure, but the word seems to be cognate with foreign words with such meanings as blunt, short, thickset, and stumpy. Boston butt This cut of meat does not come from the rear of an animal. It is the upper portion of a pork shoulder containing a small piece of the shoulder blade and characterized by leanness. The origin of this use of butt comes from this definition: â€Å"a cask for wine or ale; later, also a measure of capacity.† On the upper east coast of colonial America, butchers packed less prized cuts of pork like the shoulder of the pig into butts (barrels) for storage and transport. The shoulder cut packed in this way became associated with New England, chiefly Boston, hence, â€Å"Boston butt.† shooting an arrow at the butt Another definition of butt is â€Å"a hillock (small hill) or a mound.† A meaning that developed from butt as mound is â€Å"a mark for shooting.† Archery targets were set up on a mound or embankment. Because there were usually two butts on an archery range, one at each extremity of the range, one might speak of â€Å"a pair of butts.† Another term for an archery range is â€Å"the butts.† This butt comes from French but: â€Å"goal, target.† This meaning of butt as target gives us the expression â€Å"to be the butt of a joke†: â€Å"an object at which ridicule, scorn, or abuse, is aimed.† The word butt can also be used as a verb. One of its verbal meanings is â€Å"to strike, thrust, shove or push with the head or horns.† This butt is related to modern French bouter, â€Å"to strike, thrust, project† and gives us these expressions: to butt in: to intrude where one is not wanted. Example: Stop butting in our conversation. to butt out: to stop intruding or interfering. Example: I told him to butt out of my private affairs. A curious fact about the shortening of buttock to the shorter form butt is that buttock is itself a diminutive form of butt (â€Å"thicker end of something†). The suffix -ock is the same one that makes hillock mean â€Å"a small hill.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Expressions category, check our popular posts, or choose a related post below:16 Substitutes for â€Å"Because† or â€Å"Because Of†Among vs. AmongstBail Out vs. Bale Out

Supernormal Elements Essay Example | Topics and Well Written Essays - 250 words

Supernormal Elements - Essay Example The text describes event which was weird and out of ordinary. In order to analyze hidden meaning which are designed to attract readers’ fascination with ghosts and spirits, rhetorical argumentation becomes a major tool. It is an important literary means to explore the hidden information. The need for rhetorical criticism crops up because of the fact that the words and texts are cleverly used to put forward ideas that would influence the thoughts processes of the readers. It identifies traits and emotive responses of the target audience to enhance its impact on the readers. The writer uses techniques and instruments that are designed to persuade readers to his or her views in order to gain confidentiality and trust so as to earn credibility. My article had discussed the existence of supernormal elements in the form of ghosts or spirits as seen by my brother when he was young. The need to make it fascinating so that reader connects with the events was important factor in using words and expressions that deliberately evoked a sense of dà ©jà   vu and bizarre happening. Hence, rhetorical argumentation becomes critical to delve deeper into the meanings of words and phrases to demystify the element of surreal reality. The need to expose the real picture through rhetorical analysis would help to deconstruct the motive of the writer. In this case, the ethos and pathos as used by myself must be identified and revealed through rhetorical criticism in order to expose the real intent of the writer or article.

Psychological theories relating to Frankenstein (Mary Shelley's Case Study

Psychological theories relating to Frankenstein (Mary Shelley's Frankenstein) - Case Study Example Although Frankenstein has been noted for its treatment of the philosophical, mythological, scientific, and feminist questions, it is fundamental to realize that the novel also undertakes an in-depth study of the psychology of mind, human nature and, most significantly, alienation. The offers an important case of reference to an analysis into how human brain creates one’s mental world and the novelist portrays the images of her politico-cultural world and value system through the characters of the novel. Significantly, Mary Shelley has been greatly novel effective in unleashing the images of her mental world into the intellectual sphere of her novel in a subjective, complex and problematic way and establishes the relationship between the theories of the mind and the motivations of the characters. â€Å"Mary Shelley translates politics into psychology. She uses revolutionary symbolism†¦ Her characters reenact earlier political polemics on the level of personal psychology.à ¢â‚¬  (Sterrenburg, 144) Therefore, a reflective analysis of the novel Frankenstein by Mary Shelley corroborates that the motivations of the characters in the novel are directed by the mental world of the novelist. Psychological theories dealing with the working of human mind can be greatly useful in comprehending the construction of a literary work, especially the characterization of a novel. ... In order to comprehend the theories of mind in relation to the motivations of the characters in the novel, it is essential to realize the philosophical context of the work which is suggested by the theory of the ‘tabula rasa’ or ‘clean slate’. â€Å"This theory, held by the Empiricists, maintains that the mind, at the beginning of a person’s life, is empty; after birth, the senses receive impressions and are able to formulate ideas.† (Joshua, 25) The mental world of the novelist created by the socio-cultural and political images of her contemporary situation was crucial in the creation of the major characters in the novel. Significantly, the major characters of the novel, the young student of science and the monster created by him, offer a crucial example of how the mental world is linked to character-motivations. An investigation into the complex and multifaceted personalities of Frankenstein and the creature is essential in realizing the moti ves of these characters as the making of their mental world. Similarly, every significant question concerning science and society as discussed in the novel brings out this crucial link between the motivation of the character and their mental world. In a profound understanding of Mary Shelley’s creation account in the novel, it becomes lucid that the mental world of the creator has a great influence on the motivations of his creation. Thus, the mythic ambiguity of the central characters, Victor Frankenstein and the creature, points to the underlying moral ambiguity of the story. In Shelley’s creation account, neither the creator nor the creature in his rebellion has morally pure motivation. This characteristic feature of the novel corresponds to the link between the mind and the motivations

Morality of Management Earnings Essay Example for Free

Morality of Management Earnings Essay The term â€Å"Earnings Management† is a form of â€Å"number smoothing† used by a company’s management to manipulate or influence the companys earnings to match a pre-determined dollar amount. This is done in an attempt to keep financials stable, as opposed to showing financial fluctuations. When a company appears to be stable it has a greater chance of attracting investors, which in turn demands higher share prices. When a company is able to have higher share prices, the more likely they are to draw new investors. Likewise, a company that has low share prices is often a reflection of a company that is not doing well financially (Investopedia, 2009, para 2). Often, companies perform abusive earnings management practices in an effort to â€Å"make the numbers† (Inevestopedia, 2009, para 4). In order to do this, management may be tempted to â€Å"make up† numbers as a means of drawing investors or to make their company appear financially stronger than what it actually is. The methods used in earnings management can be varied, and may be done through manipulation of financial numbers or operating procedures (As cited by Gibson, 2013, p. 84). In a study conducted by the National Association of Accountants, a questionnaire was prepared which described 13 observed earnings management situations (As cited by Gibson, 2013, p. 83). Below are five listed generalizations that can be made by the study findings regarding short-term earnings management practices. 1. Respondents of the survey felt that earnings management practices utilizing accounting methods to be less acceptable than methods of operating procedure manipulation (As cited by Gibson, 2013, p. 84). Manipulation of operations can include something as simple as pushing shipping to the last day of the fiscal quarter or asking customers to take early delivery of goods (As cited by Gibson, 2013, p. 85). Another example is when companies make â€Å"Unusually  attractive terms to customers† or â€Å"Deferring necessary expenditures to a subsequent year† (Rosenzweig ; Fischer, 1994, para 5). According to survey responses, practitioners had fewer ethical dilemmas when using operational earnings management tactics compared to those involving accounting methods (Rosenzweig ; Fischer, 1994, para 7). 2. When it came to accounting, survey respondents felt that increasing earnings reports to be less acceptable than the decreasing of earnings reports (As quoted by Gibson, pg. 84). Managers appear to be more comfortable in reducing the overall company profit when reserves show elevated numbers (As cited by Gibson, p. 85). It would seem that management might assume that if their reserve numbers are high, then reducing them to show lessor profitability acceptable. If the money is genuinely there, then what is the harm in reducing the profit amount to meet a designated number? However, when it came to reporting profit increases, managers were hesitant in determining what earnings management methods would be ethical and which would not. 3. Generalization #3 is similar to generalization number two where ethics are concerned. Respondents felt that if earnings management tactics were kept small that it was more acceptable than if the effects were large (As cited by Gibson, p. 84). When manipulations of numbers or operating procedures are kept to smaller changes, managers seem to feel it more justifiable and acceptable. For instance, if management were asked to show an increase of sales by $12,000.00, such manipulations would be more ethical than if asked to increase sales by $120,000.00. Likewise, if production costs were delayed for advertising to meet a quarterly budget it would be more acceptable than if production costs for advertising were delayed to meet the end of year fiscal budget. This also ties in to generalization #4, the time period of the end effect. 4. Time periods play a large part in determining how ethical earnings management practices are. As described above, when asked to alter numbers or operating procedures in an effort to make quarterly forecasts, managers seemed to feel this practice to be more acceptable. When asked to alter numbers or operating procedures for annual reports, however, the line between ethical and questionable is blurred. 47% of respondents to the survey felt that earnings management practices that were made to meet an interim quarterly budget to be ethical, while only 41% felt that such manipulations in order to make an annual budget to be ethically sound (As  cited by Gibson, 2013, p. 85). 5. When asked whether it was acceptable to offer special extended credit terms to customers in an attempt to increase profits, only 43% of survey respondents felt the practice to be ethical. However, when asked if the same end result would be ethical if achieved through ordering overtime to ship as much product as possible at years-end, 74% of respondents felt this manipulation to be ethical (As cited by Gibson, 2013, p. 85). A staggering 80% of survey respondents felt that selling excess assets as a means of realizing a profit to be ethical, while only 16% felt it would be questionable (As cited by Gibson, 2013, p. 85). Short-term earnings management procedures, while questionable, are often legal. The alteration of financial information in an attempt to meet budgets or as a way to show profitability is often alluring and an â€Å"easy† way to draw investors. Managers who use earnings management tactics must take into consideration the impact such actions may have with key stakeholders (As cited by Gibson, 2013, p. 86). When numbers are skewed favorably, it gives stakeholders a false sense of security in their investments. Companies who engage in short-term earnings management practices often set themselves up for losses over time. When numbers are adjusted to make a quarterly or yearly dollar amount, chances are the following quarter will find the company in the negative. Such practices are rarely foolproof and care must be taken when making earnings management practice decisions. Focusing on long-term earnings management practices are ultimately more favorable, but in order to be effective management must remain committed to consistent operational procedures. Forecasting the product needs of customers and looking ahead are key strategies for keeping sales income at a consistent level. Waiting until the last minute to offer customers generous credit terms in an effort to boost end of year or quarterly sales is a short-term answer at best. Looking at the purchase history of customers and integrating theses sales number into future budgets should help alleviate the need to resort to last minute scrambling to make budget targets.

Depression Essay -- essays research papers

Depression. Depression is one of the most common psychological problems, affecting nearly everyone through either personal experience or through depression in a family member. The cost in human suffering cannot be estimated. Depression can interfere with normal functioning, and frequently causes problems with work, social and family adjustment. It causes pain and suffering not only to those who have a disorder, but also to those who care about them. Serious depression can destroy family life as well as the life of the depressed person. Impact of Depression:  Causes tremendous emotional pain  Disrupts the lives of millions of people  Adversely affects the lives of families and friends  Reduces work productivity and absenteeism  Has a significant negative impact on the economy.  Depression is a psychological condition that changes how you think and feel, and also affects your social behavior and sense of physical well being. We have all felt sad at one time or another, but that is not depression. Sometimes we feel tired from working hard, or discouraged when faced with serious problems. This too, is not depression. These feelings usually pass within a few days or weeks, once we adjust to the stress. Cause of depression: Clinical depression is a very common psychological problem, and most people never seek proper treatment, or seek treatment but they are misdiagnosed with physical illness. This is extremely unfortunate because, with proper treatment, nearly 80% of those with depression can make significant improvement in their mood and life adjustment. â€Å"You may have heard people talk about chemical imbalances in the brain that occur in depression, suggesting that depression is a medical illness, without psychological causes†. However, all psychological problems have some physical manifestations, and all physical illnesses have psychological components as well. In fact, the chemical imbalances that occur during depression usually disappear when you complete psychotherapy for depression, without taking any medications to correct the imbalance. This suggests that the imbalance is the body's physical response to psychological depression, rather than the other way around. People who have low self-esteem, who consistently view themselves and the world with pessimism, or who are readily shoc... ...treatment. This may involve encouraging the individual to stay with treatment until the symptoms begin to decrease (several weeks), or to seek different treatment if no improvement occurs. On occasion, it may require making an appointment and along with the depressed person to appointments with the psychologist. Invite the depressed person for walks, outings, to the movies, and other activities. Be gently purposeful if your invitation is refused. Encourage participation in some activities that once gave pleasure, such as hobbies, sports, religious or cultural activities, but do not push the depressed person to undertake too much too soon. The depressed person needs deviation and company, but too many demands can increase feelings of failure. â€Å"A complete psychological diagnostic evaluation will help you decide the type of treatment that might be best for you†. Psychologists†. Bio................. The National Institute of Mental Health Psychology Information Online , developed by Donald J. Franklin, Ph.D., provides information about the practice of psychology, features Continuing Education Programs and a Psychology Bookstore, and hosts the National Directory of Psychologists.

Compare and Contrast about the Village Life and City Life Essay

Sometimes, I think about where my own future house should be; in a city or in a village. I like to live in the two areas because they have many different interesting aspects. Therefore, I can’t make up my mind. After I compare the air, the technology and the schools of the two areas, I finally make a decision to live in a city. The first thing I considered was the air. Both people from rural villages and city dwellers breathe the same air. But that is where the similarities end. The air in the village is purer and more serene then the air in the city because the village has a lot of plants and a few vehicles. Although the city which has a lot of business centers or factories would help to improve the standard of living, it also causes air pollution. Other reasons which cause air pollution are that the city usually has a lot of vehicles and people in the city cut a lot of plants to make way for commercial, industrial and residential buildings. see more:living in the countryside Then, I pay a lot of attention to the technology. The technology of the village is similar to the technology of the city. People who live in the two areas might have and use many different kinds of technology such as smart phones, Iphones, computers, laptops, etc. However, people who live in the city can have more opportunities to access to new technologies than people who live in the village. For instance, the new products are often sold in large stores of the city first so people in the city may have and use the new products earlier than people in the village. The schools in the two areas have the most influence on my decision. Both the schools in the city and the schools in the village have similar standards of education and have many good teachers. However, the city has many schools which have excellent academic reputation, but it is less common in the village. In addition, the schools in the city have big libraries and a lot of pieces of equipment such as many computers, projectors, chemical laboratory equipment, etc. In contrast, the schools in the village usually have small libraries and might not have enough equipment. In a nutshell, after taking everything into consideration, I think I made the right decision. My decision is that my future house will be in a city because I need to have a good and convenient location for my studies; in addition, I like to see or buy new products of technology as soon as they are released. Therefore, I believe that I will probably be happier if I live in a city.

Ethics of Peer to Peer downloading and Sharing Essay

Abstract In the short time that computers and internet have existed in the modern era, the world has seen a complete 360 degree turn and in the various forms of electronic entertainment that people all over the world are now using. In the days before CD’s, DVD’s and the internet, not much was said if a vinyl album (remember these?), VHS cassette (or these?) or an audio cassette was loaned to a friend for their listening / viewing pleasure, but today with the availability of sending an email with three or four megabytes (mb) of information, one can enjoy a borrowed song but is assumed that it is piracy or stealing. Is this a fair assumption? This Author will not give his opinion but rather discuss both sides of the Peer to Peer (P2P) downloading and sharing issues and let the reader form their own opinions. Peer downloading and Sharing: Definition and History â€Å"Peer-to-Peer† technology, what is meant when this phrase is mentioned in the world of electronic entertainment or computers? Usually in today’s environment, this phrase has a negative connotation assigned to it, but this phrase deserves a deeper investigation into all aspects of the concept. Peer-to-Peer technology is defined by the textbook of this class as â€Å"technology which permits easy transfer of files over the Internet by large numbers of strangers without a centralized system or service.† (Baase, 2008) When this definition is read, does it imply an impartial connotation or is the definition insinuating that this technology is wrong without some form of centralized system or service? Who knows? This is up to the reader to decide, but much probably depends on the readers personal opinion on the matter. With the textbook’s definition stated, what is actually meant by P2P technology? In Basic English, P2P technology is the ability share / loan / give an electronic file of any sort, be it music, software, video or documents, with anyone that is logged onto to the same server or network as the person in possession of the file. Another important definition that needs to be stated is that of â€Å"Copyrights.† Copyrights are defined by the Merriam-Webster online dictionary as â€Å": the exclusive legal right to reproduce, publish, sell, or distribute the matter and form of something (as a literary, musical, or artistic work)† (Merriam-Webster 2011) Again in Basic English this translates to that the original owner of a product has all rights to make profits from their product or service. But, there is always a but, as this definition does not state, do these legal rights apply to the sharing of a product or service and thereby not making a profit from the product? There seems to be two main questions that need to be answered and they are: 1) What is the legal definition of â€Å"sharing?† and 2) What is the legal definition of â€Å"making a profit?† It would seem that until someone legally defines these, this will be the never ending question that will continue plague the electronic world of entertainment. These two questions will be discussed later in this document. As with many things in life and technology, when these ideas and concepts were initially invented or designed, apparently these people did not look to the future and what may become of these ideas or designs. When the initial copyright law was passed in 1790, computers, MP3’s and various other forms of electronic technology did not exist and this law only covered books, maps and charts and protected them for 14 years. (Baas, 2008) It wasn’t for almost 130 years that the US Congress updated the law to include photos, sound recording, and movies but again nothing is done to define profit or sharing as it relates to this topic of conversation. As time has passed, various countries, including the USA, have passed and enforced stricter laws, mostly in favor of the entertainment industry. i.e. copyright infringement, illegal sharing of copyrighted material, and profiting from copyrighted material. All of these examples seem very similar but in reality they have some very fine differences that if you ask any judge to define, you may end up with as many different answers from each different judge asked. This is where the dilemma starts. As time has passed and technologies have become available to the average people of the world, including those with lesser amounts of disposable money, the ability to â€Å"share or loan† electronic material has become increasingly popular. The question still remains in the mind of this author; what is the difference between sharing and audio cassette with a friend and sharing an MP3 that has been legally copied from disk or downloaded from Itunes? In the eyes of many people, there is not a difference in these two concepts. In the eyes of many, the concept of sharing a MP3 is that same as sharing a cassette but has followed the theory of evolution and grown from the era of physical items, like cassettes, and evolved to the electronic media market. This sharing concept brings forth another question. Why did music industry and other various media companies not try to enforce the existing laws when it was only video and audio cassettes? Could it be that â€Å"back in the day†, the number of cassettes / albums being shared were not near the numbers of electronic media being shared today? This seems to be the probable answer because to share a cassette or album there needs to be some form of physical contact between the two participants and to share electronic media the two participants can be miles apart and only need a computer with internet or email access. Back in the day, the amounts of profits lost were not worth the legal fees to fight the practice of â€Å"Sharing.† Present Day Operations So now let’s jump to the present day and discuss the practice of Sharing as it is being practiced today. By present day, it is to include the modern era of computers and the Internet. With the invention of the Internet, CD’S, DVD’s and other forms of electronic technologies came to associated people that would eventually try to use these inventions to their fullest extent. This too included the sharing of files, music and software. Napster was one of the first agencies to openly advertise that you could â€Å"share† files with their P2P software. What happened? According to History.com, Napster began operation in 2000 and by later in the year, some 60 million users were freely â€Å"sharing electronic media of various forms. This is where the modern practice of enforcing the existing versions of copyright laws was being challenged in court. Napster, as it originally operated, only lasted for about a year and a half before the legal eagles of the media industry came at them with a vengeance and essentially shut them down. These lawyers, representing just about all aspects of the music industry, â€Å"filed suit against the company, alleging â€Å"vicarious copyright infringement† under the U.S. Digital Millennium Copyright Act of 1996.† (history.com) Although Napster continued to exist in various forms since 2000, after going legit, they just have not had the same impact on the P2P world that they had back then. As of 30 Nov 2011 Napster, who was owned by Best Buy, has been sold to Rhapsody in an effort to increase Rhapsody leading music subscriber database. (cnnmoney.com. 2011) Along the same time as the Napster rise and fall, other P2P companies were trying to find every legal loop hole to be able to continue operating without worry of legal action from these media moguls. These companies included, but were not limited to Grokster, Kazaa and the nearly legal Limewire. Throughout the years that followed, these companies tried every possible exception to the laws to circumvent the laws but in the end even Limewire was shut down by the US Gov’t. In the past, when you loaded Limewire’s website, their page was loaded with ads, software download links and various other stuff, but now all you get is the official seal of the US Justice department and a warning that you are trying to access a seized webpage and/or to stop distributing their P2P software. What is interesting now is that the P2P software industry and music / movie are not the only ones trying to stop the use of computers and the internet to share files, now TV moguls are also trying to jump on this bandwagon. In recent years, websites and various users have been streaming live sporting events to the internet via their personal paid cable TV services such as Comcast or DirectTV. The websites included rojadirecta and ahdte, but again if you visit these sites you will be met with the justice department seal and a disclaimer saying they have been seized and shutdown for illegal operations such as copyright infringement. The question now is what is considered ownership of the pay per view service? For example, if customer A uses the pay per view option on his/her cable box, does he/she now own the program and therefore has the right to reproduce the item as they see fit? Or, do they still have to obey the original reproduction laws. Another concept is this. If Customer A purchases the right to view a program and then puts said program available for viewing by friends that visit his/her house, is this copyright infringement? The list of questions goes on and on. If customer A purchases the right to view the program and then chooses to stream the program to a free and public website, can others log onto this website, view the program and not be guilty of breaking any laws. Although there may be some ethical and moral questions to answer for, these do not affect the legality of this arena. Customer A did not make a profit by streaming the program to a free website. Customer A did allow friends to view a program that by legal intention of the law was for the viewing of customer A only. Viewing live streaming is not the exact same as that of P2P sharing of files but does have the same implications. Someone is receiving a product or service that was not paid for, At least this is what the media industry would like the legal system to believe. In the 2011 it would appear that the media industry is winning the legal battles, albeit they are having much more success within the USA than other parts of the world. This is especially true in the more disadvantaged countries. This author will use his current country of Colombia, South America as an example. Here it is very common place to purchase or download shared versions of music, movies and computer software. Why is this? Quite frankly this is a poor country and without these shared versions of these products, people here could not afford any of these products at regular corporate pricing. After experiencing the technological environment here, one can understand why the â€Å"shared† file industry is so important. Ethical Questions So! Many views and examples have been shown for both sides of the P2P and file sharing argument. Now the questions need to be presented as to what laws are actually being violated. The media industry would have you believe that by sending a legally purchased MP3, for example, to a friend for their listening pleasure, that both parties are now breaking the copyright laws for that artist. Furthermore, the media industry wants you to think that if you would not have shared this MP3 with your friend, then this friend would have to go to a store and purchase this same song on a disk. The general public counters these arguments with these answers. The persons sharing the MP3, would argue that they are not violating the law because they are only sharing the music with each other and neither party is making a profit off the item and that by sharing the item first, one can make an informed decision on whether to spend more money for the entire disk or possibly only purchase the single. These same arguments apply to almost all portions of the P2P file sharing industry and live streaming of television events as well. Conclusion Basically it comes down to this. The media industries want to continue receiving and growing their profits and the general public would things for the lowest possible price. Whether or not to use P2P file sharing technology or view live event streaming on computers will always be a moral and ethical question that only one person can answer. That person is, the person that is deciding whether to use the P2P technology or not and will always be a personal issue that each and every one that uses these technologies will have live with. Everyone will have to answer this for themselves. References Baase, S. (2008). A gift of fire. (3rd ed.). Upper Saddle River, NJ: Prentice Hall.Microsoft Server and Cloud Platform (N.D.). Windows Server 2008 R2, Retrieved Merriam-webster online dictionary (2011) Definition of copyright. Retrieved from http://www.merriam-webster.com/dictionary/copyright History channel (N. D.). The death spiral of Napster begins Retrieved from http://www.history.com/this-day-in-history/the-death-spiral-of-napster-begins CNN Money(N.D.), Today is Napster’s last day of existence, Retrieved from http://money.cnn.com/2011/11/30/technology/napster_rhapsody/index.htm

African dance music Essays

African dance music Essays African dance music Essay African dance music Essay Beautifully carved rosewood doumbek. They look and sound wonderful. Bolt tuned for easy adjustments. And the heads can easily be replaced if needed.Fun drum! Great bass snare drum. From Ghana, similar to Nigerian Djun Djuns. They are lightweight and made from a single piece of hardwood carved thin and headed with goatskin. Traditionally played in the same position as a talking drum, in the armpit, and comes with the traditional curved stick. The brekete has a rawhide or string snare on each head which can be pulled loose when not wanted. Typically the drum is covered with African cloth. The brekete can be very easily tuned by adjusting the leather tuning lace on each pair of main laces. Comes with shoulder strap and curved stick.3These drums are hand carved from solid logs of paduc wood in Eastern Nigeria. By leaving one wall of the log a little thicker when carving, they create two different tones on either side of the slit. This is traditionally a talking in strument, capable of transmitting messages by sound over long distances. In modern times, these log drums are used mostly for music. Each drum has a few sweet spots which produce especially nice tones. It is possible to get more tones by hitting the drums away from the sweet spots, also.Great sounding wood bongos. Nice, simple wood finish. Easily bolt tunable.Made from shea trees with gourd resonators, these are the real deal. Large instruments Perfect sound!4The shekere or Axatse rattle is a gourd covered in netting with seeds attached to rattle against the hard side of the gourd. The shekere often plays variations on the rhythm played by the bell.The cabasa is constructed using endless loops of steel bead chain wrapped around a specially textured stainless steel cylinder. Wooden flanges enclose the cylinder and a wooden handle is attached to the bottom. This instrument works well in a drum circle and is fairly robust. It was designed to create rhythmic scraping sounds and pattern s. The beads can be manipulated against the textured steel or the instrument can be spun or shaken for varying sounds.5Styles of Africa dance musicAnyako AtsiaThis popular circle dance from the Ewes of Anyako features songs about morality, community, character, and pride. The event is primarily social, and a chance for people to express themselves (and even flirt a bit) through dance song.Kpanlogo.A fairly recent (1940s?) highlife dance form. Dancing is high-spirited and the songs are fresh and lively. The drums are conga-like and played with hands.Sogba.Social dance music, probably heard more than any other style because it allows for relaxed social fellowship and song.6African dance rhythmsHighlifeDance music which originated in Ghana in the early twentieth century, a fusion of traditional rhythms and European influences, including military brass band music, church hymns, and sea shanties.JujuJuju music evolved from the traditional music of the Yoruba tribe combined with internat ional influences including Christian church hymns and Latin American rhythms. Modernized juju, which may include synthesizers, is called Yo-Pop.SoukousSoukous, a combination of Cuba rumba and Congolese rhythms, arose in the 1950s. It issometimes refered to as Lingala music as the lyrics were sung in Lingala, the interethnic trading language. The style became popular in London and Paris in the 1980s.

Narrative Essay on a Life Changing Moment

Narrative Essay on a Life Changing Moment Narrative Essay on a Life Changing Moment In life, many events influence the way one acts or the decisions one makes. Basically, one goes through certain events in life that have such a big impact they totally change the life of an individual. For me, the life-changing event happened when I enrolled in college a few years ago. Since that occurred, January has always been a special month for me because this is the month that makes me remember the event and remember how this event totally changed my life and made me look at my life from a totally different perspective. As I was joining my freshman year, I naturally took note of the new-found freedom. I wanted to use this freedom to experience some of the things that I had been curious about but could not engage in because I did not feel free enough. What I did not know is that the whole experience of joining college and getting orientated to college life would totally change my life. For starters, while joining college, for the first time, I referred to another place other than the place where my parents had raised me. For others in my dormitory, the process of integrating into dormitory life and feeling at home in their rooms appeared to come naturally but it was not that easy for me. The whole process was highly emotional for me, because I had the feeling that being so comfortable in the room would be like betraying my parents who have always taught me that our home is the most important place to cherish. The feeling that my parents were not a stone’s throw away, as is the case in my room at home, also made me feel anxious, as I began to feel the strain of being so far away from my parents. Overall, however, the process taught me an important lesson in the importance of moving away and establishing my own life separate from my parents. The other issue about joining my first year that is part of the whole life-changing event is the part where I had to make new friends; especially now that I was in a college here, I did not know anyone. Making friends at home had always been an easy task, given that our home is located in a gated community and my parents often visited the neighbors. As they did so, they would introduce me to the neighbors’ children and therefore provide a very good platform for me to make friends. To make things even better, most of the neighboring children went to the school where I was enrolled and as such, when I joined school, I had some sort of a soft landing with regard to making friends. In college, however, I had to make friends from scratch and it was a really humbling and insightful moment. Some tips on writing a narrative essay on a life changing moment: Remember that in this type of essay you should remember that while reading your essay, the audience should be able to paint a vivid picture in their minds. In addition to that, if you are narrating about an event at some point of your life, make sure you are not describing your everyday routine. Get readers attention by choosing an even, where you can build up a climax. can write an essay for you from scratch! Feel free to place an order at our website and get a custom written narrative essay online.

Microbes and Us Essay Example | Topics and Well Written Essays - 500 words - 1

Microbes and Us - Essay Example Perhaps Agaricomycetes are the largest and oldest individuals in any groups of organisms, and they include the largest fruiting bodies in fungi (PÃ ¶ggeler & WÃ ¶stemeyer, 83). Armillaria gallicajkb generate average-sized mushrooms though their mycelial networks have been approximated to cover areas up to 15 hectares. According to Miller et al. (26), Agricomycetes serve as decayers, parasites, pathogens and mutualistic symbionts for both animals and plants. They create their widest ecological effects via their activities like wood-decayers and ectomycorrhizal symbionts of forest trees. Agaricomycetes are extensive in nearly all terrestrial ecosystems, and a few have secondarily returned to aquatic habitats. Miller et al. (31) asserts that Agaricomycetes have a lifecycle similar to that of Basidiomycota. These fungi are nearly usually filamentous, with no yeast phase. Nevertheless, yeasts are produced by some agaricomycetes that are cultivated in an underground fungus gardens by attine ants in the neotropics. The hyphae are divided by septa which are infiltrated by a barrel-shaped dolipore that is bordered by membrane-bound parenthesomes in filamentous form. A dikaryotic mycelium is the dominant stage in the lifecycle although stable diploids have been reported in Armillaria. In some species, dikaryotic and monokaryotic mycelia have been shown to generate asexual spores though asexual forms are obviously not as extensive as in the Ascomycota. Mushrooms are multicellular fruiting bodies generated by dikaryotic mycelia under conducive. There are many forms of mushrooms including puffballs, crustlike resupinate, bracket fungi, and coralloid forms. The basis for the 19thC classification of Agaricomycetes and other fungi was gross morphology of fruiting bodies. The Friesian taxa are no longer viewed as natural entities although these groups remain essential for grouping fruiting body forms and they are emphasized in numerous essential field guides