Friday, August 28, 2020

Social Isolation and Withdrawal free essay sample

New advances fuel social separation with the coming of online long range interpersonal communication networks, there are expanding choices to do social exercises that don't require genuine physical association. Other than that, individuals are picking up help through long periods of messaging and interpersonal interaction instead of meeting with one another eye to eye. either on their webcam or basically sign in to Facebook to gab. Despite the fact that visit rooms, message sheets addressing the requirement for the individuals who are far separated, yet abuse of these specialized devices pulls individuals from customary social settings. In an investigation directed by Andrea Cockett, she focuses on kids that rely on innovation, for example, web, telephones, computer game frameworks, and so forth. These innovations are disengaging the youngsters from what’s past home. Youngsters are being secluded from the outside world. (Social segregation, 2012) Other than that, Hikikomori and Otaku are two specific gatherings of clients of computerized innovations causing social withdrawal issue in Japan. We will compose a custom paper test on Social Isolation and Withdrawal or on the other hand any comparable subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page This issue starts because of the innovative blast which adjusted Japan’s social structure. Hikikomori are individuals who would prefer not to go out or room and seclude themselves from society for a time of over a half year. (Cha, 2010) According to the Oxford English, Otaku is characterized as an individual who is gifted in the utilization of PC innovation and is considered by some to be poor at interfacing with others. (Tsutsui, 2008) They to some degree meander away from the accepted practices of society. Otakus are generally Japanese PC geeks who live before their PCs and play stations riding the Net and playing PC games, completely distanced and disengaged from the outside world. For example, a beast otaku is an otaku into TV and manga beast. (Otakus, 2004) There are additionally Pasocon otakus, who are individuals fixated on their PCs. Another would be the Gemu otaku, who is fixated on computer games. (Basil, 2012) The misrepresented utilization of Internet has brought frigidity and separation between individuals. Rather than meeting individuals, web addicts decide to remain at home and surf through various website pages and are distant from everyone else with their PCs. (Social Isolation and New Technology, 2012) That’s how innovation makes us less friendly.

Saturday, August 22, 2020

The clat of a great achievement Essay Example For Students

The clat of an extraordinary accomplishment Essay Joanne had a genuine choice to make since she was by and by settled down in a two-room condo. She needed to proceed Harry Potter, yet she required cash to help her kid. To her consternation Rowling wound up living altogether on open help (government assistance). Rowling hated being compelled to live on noble cause. As Rowling visited her companion who had quite recently had an infant, she couldnt help however cry as she saw that her companions youngster had an enormous room brimming with toys, while her little girls toys were cozily fit inside a solitary shoebox. We will compose a custom paper on The clat of an extraordinary accomplishment explicitly for you for just $16.38 $13.9/page Request now Composing Sorcerers Stone was intense with a child, and at whatever point Rowling could get Jessica to rest, she would hurry to a close by cafi , and hastily compose a couple of sections, regularly revamping similar parts until she chose she needed to proceed onward. The cafi representatives and administrator didn't warmly embrace Rowlings interruption in their café, for she would purchase a solitary cup of tea as she longhand kept in touch with her novel for a considerable length of time. Fortunately, with the initial her sibling parents in law cafi , Rowling had the option to write in harmony and in 1995, completed the primary duplicate of her novel. After the finishing of her original copy she started to type it on a reasonable manual typewriter. She battled to complete the process of composing and even kept in touch with her novel in the PC labs at the school where she was taking her instructing classes. At long last, she worriedly noticed that her novel was double the length of a standard childrens novel. She set off to get a new line of work now that she by and by had extra time on her hands, and before long started educating French. She sent two duplicates of her composition to different inquired about distributers however was dismissed by every one of them. She attempted once more, this time sending her original copy to a specialist by the name of Christopher Little. Be that as it may, her duplicate rather arrived at Bryony Evans, the workplace chief. Subsequent to surveying the initial three sections, the organization consented to speak to Rowling. Immediately they sent duplicates of the book to twelve different distributing houses, all of which dismissed it. They kept on attempting and discover a distributer and after a year achievement was within reach. Rowling got a letter of acknowledgment from supervisor Barry Cunningham from the little distributer Bloomsbury. The choice to take Rowling on was because of the multi year old girl of the companys administrator who demanded perusing the remainder of the book in the wake of getting the main section. Rowling was gigantically fulfilled at last getting distributed and couldn't have cared less that composing childrens books would not be a truly gainful profession. After the distribution Rowling got an I 8000 award from the Scottish Arts Council to empower her to keep composing. In June 1997, Bloomsbury distributed simply 5,000 duplicates of Philosophers Stone, and a large portion of them were sent to libraries, be that as it may, those first duplicates are presently prized significantly by authorities around the globe, and are esteemed more than fifteen thousand dollars. In America, the rights to distribute the novel were being unloaded and Scholastic Inc. came out the victor, purchasing the privilege to the novel for more than one hundred thousand dollars. News which took Rowlings breath away. In October of 1998 Scholastic distributed Rowlings epic under the new title; Harry Potter and the Sorcerers Stone. Before long updates on Rowlings dream novel spread all through the world and with it Rowlings acclaim. Rowling won various prizes and privileged honors from her arrangement including: Nestli Smarties Book Prize; British Book Award for Childrens Book of the Year; Childrens Book Award. In December of 1999, Rowling having completed the subsequent book, distributed the third, Harry Potter and the Prisoner of Azkaban, and again won the Smarties Prize, making Rowling the primary individual to ever be granted the Smarties Prize multiple times in succession. Her acclaim arrived at such a tallness, that she felt it would just be on the whole correct to pull back her fourth novel, Harry Potter and the Goblet of Fire from the hurrying to give different creators a possibility. Rowlings grants didn't end there be that as it may, in January 2000, Prisoner of Azkaban won the first Whitbread Childrens Book of the Year grant at any point given out. .u167ddedfb8eccb163129164edfc75e7a , .u167ddedfb8eccb163129164edfc75e7a .postImageUrl , .u167ddedfb8eccb163129164edfc75e7a .focused content region { min-stature: 80px; position: relative; } .u167ddedfb8eccb163129164edfc75e7a , .u167ddedfb8eccb163129164edfc75e7a:hover , .u167ddedfb8eccb163129164edfc75e7a:visited , .u167ddedfb8eccb163129164edfc75e7a:active { border:0!important; } .u167ddedfb8eccb163129164edfc75e7a .clearfix:after { content: ; show: table; clear: both; } .u167ddedfb8eccb163129164edfc75e7a { show: square; change: foundation shading 250ms; webkit-progress: foundation shading 250ms; width: 100%; murkiness: 1; progress: obscurity 250ms; webkit-progress: mistiness 250ms; foundation shading: #95A5A6; } .u167ddedfb8eccb163129164edfc75e7a:active , .u167ddedfb8eccb163129164edfc75e7a:hover { haziness: 1; change: darkness 250ms; webkit-change: haziness 250ms; foundation shading: #2C3E50; } .u167ddedfb8eccb163129164edfc75e7a .focused content region { width: 100%; position: relative ; } .u167ddedfb8eccb163129164edfc75e7a .ctaText { outskirt base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: striking; edge: 0; cushioning: 0; content enrichment: underline; } .u167ddedfb8eccb163129164edfc75e7a .postTitle { shading: #FFFFFF; text dimension: 16px; text style weight: 600; edge: 0; cushioning: 0; width: 100%; } .u167ddedfb8eccb163129164edfc75e7a .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; fringe: none; outskirt range: 3px; box-shadow: none; text dimension: 14px; text style weight: intense; line-tallness: 26px; moz-fringe sweep: 3px; content adjust: focus; content improvement: none; content shadow: none; width: 80px; min-stature: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/basic arrow.png)no-rehash; position: supreme; right: 0; top: 0; } .u167ddedfb8eccb163129164edfc75e7a:hover .ctaButton { foundation shading: #34495E!important; } .u167ddedfb8eccb163 129164edfc75e7a .focused content { show: table; stature: 80px; cushioning left: 18px; top: 0; } .u167ddedfb8eccb163129164edfc75e7a-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .u167ddedfb8eccb163129164edfc75e7a:after { content: ; show: square; clear: both; } READ: Contemporary American Poetry is Representative EssayRowling lost the Book of the Year prize to Seamus Heaneys interpretation of Beowulf. That equivalent year, in June, the Queen of England regarded Rowling by unfolding her as an Officer of the Order of the British Empire. Rowlings books have broken deals records, in any event, being noted as the quickest selling books ever. The speed and measure of cash at which Rowlings books sold is more noteworthy than that of any blockbuster film. A Guinness World Records Award was given to Harry Potter and the Half Blood Prince for being the quickest selling book ever. In spite of her incredible riches Rowling continually thinks about those in urgent requirement for help and help. She has contributed incredibly to society through different admirable missions. A well known cause being Comic Relief in which she composed two inventories identifying with the Wizarding scene in her books: Fantastic Beasts and Where to Find Them and Quidditch Through the Ages, both of these books were referenced in the Harry Potter arrangement thus she even ventured to compose under the names of Newt Scamander and Kennilworthy Whisp each being the writer of one of the indexes. The books earned more than fifty million dollars and she even contributed a different twenty-2,000,000 to the association too. J. K. Rowling is presently hitched to Neil Murray, an anesthetist, and lives in a home in Perth and Kinross, Scotland with their three youngsters: their little girl Jessica, their child David and Rowlings most youthful kid, Mackenzie. Rowling has lived in a wide range of spots, endured catastrophe and experienced achievement. As we take a gander at her works we perceive how her life has been exemplified by her works. Rowling draws her perusers through ha interesting storyline, through the world she made. Valid, the Harry Potter arrangement may not be noted as an extraordinary melodious work, for example, Tolkeins dream, Lord of the Rings; nonetheless, what Rowling needs her style she undeniably makes up with her substance. The turns close to the finish of each part, ever book, keep the peruser on an edge. The clever funniness is shrewdly positioned to break the unhappiness and darker snapshots of the arrangement. Rowling is undeniably an ace narrator, and however some may contrast her works with others and conclude them to be a poor presentation of writing; should a writer make an immaculate epic to be noted as a commendable perused? Works Cited Gray, Paul. The Magic of Potter. Time. com, 17 December 2000 http://www. time. com/time/poy2000/mag/rowling. html. Fialkoff, Francine. Potter for Parents. Library Journal 15 October 1999: Contemporary Literary Criticism. Abstract Resource Center, East Islip High School, Islip Terrace, NY. 12 January 2007 http://www. esboces. organization/SLS/vrc. cfm. Kakutani, Michiko. Harry Potter Works His Magic Again in a Far Darker Tale New York Times 16 July 2005: Contemporary Literary Criticism. Abstract Resource Center, East Islip High School, Islip Terrace, NY. 12 January 2007 http://www. esboces. organization/SLS/vrc. cfm. Rowling Kathleen, Joanne. J. K. Rowling Official Site. Lightmaker. 15 January 2007 http://www. jkrowling. com/textonly/en/memoir. cfm. Fraser, Lindsey. Discussions With J. K. Rowling. London: Scholastic Inc. , 2000. Ward, S. Meet J. K. Rowling. New York: PowerKids Press, 2001. Chippendale, Lisa A. Triumph of the Imagination : the Story of Writer J. K. Rowling. Philadelphia: Chelsea House Publishers, 2002. Rowling, J. K. Harry Potter and the Sorcerers

Friday, August 21, 2020

The Hurricane

The Hurricane (Viewing Task) How well does the arranger control the crowd to accept that Rubin Carter was wrongly blamed dependent on racial separation (1000-1500 words) There are numerous ways the writer of the 1999 film ‘ The Hurricane’ controls the crowd to accept that Rubin Carter was wrongly denounced dependent on racial segregation. The key manners by which the writer does this is through the structure of the film and the utilization of strategies, for example, non-straight structure and foreshadowing.This film is about an African American man who is confronted with numerous inconveniences throughout his life including being ‘wrongly accused’ of executing three individuals which prompted life detainment. The writer positions the watcher of the film ‘The Hurricane’ to accept that Rubin Carter played by Denzil Washington was wrongly blamed dependent on Racial separation. This is astutely finished with the genuine Rubin Carter assuming a key job in giving all the voice overs and having a solid impact in how the film is coordinated and ‘seen’.Characterisation additionally assumes a key job in the manner the arranger controls the crowd to accept that Rubin Carter was wrongly blamed dependent on racial segregation. This is accomplished by demonstrating just Rubin’s side of the story and portraying him as being dealt with totally unreasonably and treacherously which is totally one-sided. The author is additionally ready to control the crowd through his characterisation of the jail staff and cops in the movie.They are depicted as being degenerate and this is appeared through exchange, for example, the scene when one of the casualties of a shooting is on his passing bed and is asked by the cops to distinguish whether Rubin was the man who shot him. When the man answers â€Å"no†, the cop harshly asks â€Å"Sir look nearer, would you say you are certain these aren't the men? † as though to sca re the casualty into distinguishing Rubin as the perpetrator.The cop is then depicted to be bigot as he proceeds to state ‘I’m going to take you dark ass down’ which contributes significantly to the recognition that the cop is degenerate and that Rubin Carter was wrongly blamed dependent on racial segregation. The film portrays the contradicting lawful group that are fighting for Carter to be kept in prison as extremely bigot. They continually allude to Carter with a feeling of nauseate on the grounds that he is an African American. The utilization of these methods just add weight to the perspectives on Rubin Carter which thusly makes the film totally predisposition and anipulates the crowd to accept that Rubin’s side is honest and right and that he was really a survivor of racial separation. Non-Linear structure additionally adds to the manner in which the arranger viably controls the crowd to accept that Rubin Carter was wrongly charged dependent on raci al segregation. Non-straight structure is the place impacts, for example, streak backs are utilized which thus implies that not all occasions that happen in the film are in sequential request which makes the feeling that something is concealed Isabella Moro Monday, 3 December 2012 1:55:18 PM AET r not yet uncovered to put the watcher in a position where they can ‘fill in the gaps’. The utilization of non-direct structure is available through the entire film however the primary spotlight is on one specific scene where Rubin is captured soon after weapon shots were discharged. Increasingly more of these scenes are uncovered through the span of the film convincing the crowd that Rubin is honest on the grounds that the glimmer backs (particularly those clearly) are depicted as being totally verifiable and non-bias.However, what we need to recollect is that the story is as yet being told from Rubin Carter’s perspective and thusly the precision of the blaze backs are u n-dependable. By utilizing non-direct structure, the arranger has had the option to unobtrusively and effectively convince the crowd that the story is accurate and has consequently accomplished to control their perspectives. Non-Linear structure is a key way that the author effectively controls the crowd to accept that Rubin Carter was wrongly denounced dependent on racial discrimination.Another strategy utilized through the span of ‘The Hurricane’ is hinting, this procedure is likewise a compelling method utilized by the writer to control the crowd into accepting that Rubin Carter was wrongly charged dependent on racial separation. Anticipating shows the development of something huge, for example, a key occasion or an adjustment in a character’s mentality or center convictions. Hinting is appeared specifically throughout the film when Rubin Carter is in jail.There is a development after some time indicating the various feelings Rubin experienced, from being disc ouraged and demonstrating a great deal of outrage towards everybody, to a total difference in character when he met Lezra and his three other Canadian companions. Rubin is then set in a place where he needs to pick between whether to trust these ‘white’ individuals to support him, or in the event that he is simply going to return to his irritable, discouraged self. This is a noteworthy piece of the film as every single other occasion shown so far lead up to this decision.After profound idea and a psychological fight Ruben chooses to decide to battle for his opportunity as he most likely is aware he has been unlawfully detained because of bigotry. The utilization of anticipating in this case attempts to depict Rubin Carter as a tormented casualty of racial segregation. The utilization of anticipating in this film is a key strategy the writer uses to effectively control the crowd to accept that Rubin ‘Hurricane’ Carter was wrongly blamed for killing three gui ltless individuals because of a choice exclusively dependent on his race.In decision, the film ‘The Hurricane’ is anything but a solid portrayal of the occasions that prompted the detainment of Rubin ‘Hurricane’ Carter and is in truth a predisposition delineation of the genuine occasions told from the perspective of Rubin Carter himself. The film communicates his perspectives on how he was unreasonably blamed for homicide in view of his race. Using characterisation, non-straight structure and anticipating the arranger can control and successfully persuade the crowd that Rubin Carter was wrongly imprisoned dependent on racial segregation. The Hurricane (Viewing Task) Isabella Moro Monday, 3 December 2012 1:55:18 PM AET The Hurricane The movie The Hurricane guided by Norman Jewison cases to precisely delineate the life of foul play endured by middleweight champion Rubin ‘Hurricane’ Carter. The executive uses throwing, characterisation, lighting and music so as to persuade the crowd of Carter’s honesty. Jewison utilizes proof, at times bogus, to control the crowd into accepting that the Hurricane is and consistently has been a blameless man. This astute control is unmistakably apparent in his throwing and portrayal decisions of Lezra to sincerely vest crowds into his excursion close by Rubin Carter’s.This procedure is additionally used to make and flawless the other cast individuals to manage viewer’s musings and suppositions as the executive wishes. Moreover, the lighting and music are outrightly moved to collect an enthusiastic response from crowds, this is obvious in the powerful scenes of Carter as the survivor of appalling shamefulness. Without Jewison’s clear inclinat ion filmmaking, the crowds would have been left with an alternate perspective on Carter. Throwing and portrayal in the film The Hurricane are used to convince watchers of The Hurricane’s innocence.The throwing of the characters Rubin Carter, Lezra Martin, Lisa Peters, Sam Chaiton, Terry Swinton and Lt. Jimmy Williams was important to make the picture of goodness, as we partner appealing individuals with being acceptable and kind hearted. Physically engaging on-screen characters have been thrown in every one of these jobs with the goal for us to consequently accept them to be acceptable. Notwithstanding, Det. Sgt. Della Pesca and the Prison Warden (the significant scalawags) are given a role as old, overweight, thinning up top men to guarantee us of their wickedness.By giving Rubin Carter a role as an appealing man the executive convinces us into having confidence in Carter’s blamelessness. Moreover, the character of Lezra Martin is deliberately made to function as a cr owd of people sub for the film. This procedure is utilized so Lezra fills in as our substitute to Carter’s life. Lezra, similar to the watcher is new to Carter’s life and his story, while he finds out about Carter, so do the crowd, as he develops to love and trust Carter, so do the crowd. Like Lezra the watchers become connected and genuinely vested in The Hurricane, so the scrutinizing of his guiltlessness gets outrageous to the viewers.The film procedure of controlling the viewer’s point of view is likewise found in the utilization of lighting. The utilization of lighting in the film The Hurricane positions the watcher into believing that Hurricane Carter is a blameless man. Jewison’s utilization of lighting to convince the watcher is apparent in an early scene portraying Carter and Della Pesca looking towards one another, the main light in the casing is on the surgical table behind them, so the crowd can just observe the side on outlines of both Rubin Carter and Det. Sgt.Della Pesca yet no detail in their countenances. In this scene, we see the unmistakable difference of their profiles, The Hurricane’s delicate highlights and Della Pesca’s pointed and improved highlights. This procedure which has been utilized since the hours of old Greek performance center is utilized to delineate the proganist , generally the saint, with delicate streaming highlights and the adversary, for the most part the lowlife, with sharp, pointed highlights. By doing this, Norman Jewison has consequently situated the crowd to see Rubin Carter as a decent and blameless man.This kind of situating is additionally especially clear in Jew

Tuesday, May 26, 2020

The Pain of New York Bar Essay Topics

The Pain of New York Bar Essay Topics It's very useful to take writing apart so as to see just the way that it accomplishes its objectives. If there's an option to involve such an individual in the practice of creating of your work, you ought to use it. Now comes the procedure for planning the content, which can be accomplished by writing down a quick outline of the human body section. For those who haven't already mastered the process, it is going to be tricky to learn and compose all at one time. The Number One Question You Must Ask for New York Bar Essay Topics As soon as you have structured one out, make sure your paper flows from the very first page to the last. To structure an essay, you must simply adhere to the aforementioned format. It is the incorrect approach to approach the essay. If it's still true that you couldn't write excellent essays, you can view totally free essay papers online. The examinee's task is going to be outlined in a memorandum within the file. To compose an impressive short essay, especially during an examination, you must be in a position to hit the question and give a straightforward answer while at the very same time observing the proper structure of an essay. If you're stuck on how best to compose an example essay, you can stick to a few easy actions to dig yourself out of the rut and compose an example essay that you're able to be pleased with. Bridget's essay is extremely strong, but there continue to be a couple little things that could be made better. Stephen's essay is rather effective. To begin with, your motivation for a writer is affected by the essay topic you pick. Let it feel as if you are really passionate about what you're writing about. Writing an essay help depression download on-line customized essay writing service it is very important to mention that affordable essay writing help has at all times been. There's no ideal solution on the best way to compose an effective essay. When prior brainstorming is finished, you can begin drafting your essay. Look at these example process essays. Sport has an integral role in our lives. Examples of such kinds of sports consist of rugby, and mountaineering. Basically, the writer shouldn't be seeking to persuade the reader with a topic. You could possibly be given the topic straight away by your professor, or perhaps you be free to select the topic yourself. It's important to select debatable argumentative essay topics since you need opposing points you can counter to your own points. Search for the best essay writing service uk reviews the best essays writing service on the internet low rates for every single student. Vowel synthesis software For anyone who's stuck with his persuasive essay writing, here's a list of the very best abandoning an animal needs to be considered a kind of animal cruelty. The simplest way to set the kind of an essay is to realize the writer's point of view. Quite simply, you will require time and practice to know the fine dynamics behind an important structure and wording that wows the reader. Learn the best method to add examples to your essay to back up your ideas. You may just write about your extracurricular pursuits. There are a lot of strategies to find the info necessary for your essay. Listed below are some great topics that you are able to opt to write on, for your exemplification paper. Our nationally renowned bar review course has a number of features we'd love to have a moment to brag about. Cause and effect essay topics In the event you receive a task to compose a cause and effect essay, you should examine some event or a certain circumstance and determine the relationship between the things which caused this circumstance and effects the case had or might have. The very first thing that you should do in the practice of figuring out how to compose a book critique is to think about the sort of book that you're working on. The author starts with a rather thorough story of an event or description of an individual or place.

Friday, May 15, 2020

Stem Cell Research Essay - 1758 Words

Stem cell research has caused a big ethical debate across the nation. The stem cell lines developed for stem cell research are established from embryos after fertilization. An embryo is then divided into individual cells to create a stem cell line. From the embryo, one cell is placed in a dish and nourished with substances that stimulate the cell to divide, then the resulting line will then continue to divide in a managed environment and if taken care of properly (Creating Stem Cells For Research). The stem cells created can then be used to replace damaged cells. The United States Congress should support stem cell research for helping cure diseases but not for the experimentation of human cloning. Stem cells create many amazing†¦show more content†¦Recent research has found populations of stem cells in many tissues such as the liver, lungs, brain, and even teeth. Scientists are also predicting that they will sooner or later find stem cells in almost every tissue, giving scie ntists the opportunity of repairing a persons tissue with their own cells (Brownlee). It is possible, that one day, stem cells will not only make other cells but also organize these cells into an organ (Stem Cells to the Rescue?). For scientists interested in using stem cells to take the place of damaged cells, it is crucial to coax the stem cells to differentiate into the right tissue type before they are placed where they are needed (Brownlee). Douglas Losordo from Tufts University in Boston and his colleagues have done research that shows that stem cells from bone marrow circulating in the blood, could transform into the cells that make up blood vessels. New blood vessels could provide different paths for blood flow in patients with clogged arteries (Brownlee). Future experiments will look into the possibility that stem cells can transform into other types of cells, such as brain cells. In the long term, stem cells that could help repair human tissues is an available possibility (Testing science). Although stem cell research brings many positives to the table, it also has a lot of negative prospects. The most well known and controversial part of stem cell research is the destruction of a human embryo. This factorShow MoreRelatedStem Cell Research : Stem Cells1338 Words   |  6 Pages Stem Cells Stem cells are cells that are found throughout the human body. They reproduce over a long period of time without changing. Stem cells can produce specialized cells, such as brain, muscle or lung cells. Stem cells in the last few years have recently made a big debut because medical professionals have discovered so many unique qualities to stem cells. They are on the cutting edge of medicine because of all their uses and the qualities that make them so unique from any other cell in theRead MoreStem Cell Research : Stem Cells1416 Words   |  6 PagesSTEM CELLS In this report, I mainly focused on Stem-Cells. You will read about Stem-Cells and its history from the moment this term was known. Also, you will know the Sources, properties, and the types of Stem-Cells. In addition, you will know some of the pros and cons researches about Stem-Cells. Stem-Cells are cells that have the ability to divide and multiply and renew itself. †¢ Sources of Stem-Cells: 1- The first source is Bone Marrow. 2- The second source isRead MoreStem Cell Research : Stem Cells941 Words   |  4 PagesStem cells have the extraordinary power to develop into several body cell types during early growth and development. (Stem Cell Basics). Stem cells are either embryonic: from a human fetus, or somatic: from an adult (Stem Cell Basics).These cells can be used to rebuild body tissue, treat diseases, and even cure others. They can be more effective in treatment of illness than the common treatment, such as therapy or medication. Stem cells are potentially more medically effective than traditional treatmentsRead MoreStem Cells And Stem Cell Research1310 Words   |  6 Pagesnonspecialized cells which have the potential to create other types of specific cells in order to survive? Those cells are called Stem Cells and they are very crucial to develop organisms. Stem cell research is a subject that most people in the world have a different viewpoint on. Some view the issue of stem cell research and ste m cell therapy as morally wrong and a crime against humanity, others view the study of stem cells as the next step in modern science (Reeve.) I think in some twisted way, stem cellRead MoreStem Cell Research : Stem Cells1261 Words   |  6 Pagescure diseases. Now we have stem cell therapy. Stem cells promise future cures for many currently considered to be â€Å"incurable† diseases, but with more research, we can overcome the controversy surrounding this this topic and help people live longer, improve their quality of life, and save many many lives. To understand the big hype about stem cells, one must know what a stem cell is. Stem cells have specialized functions that have the potential to become any type of cell in the body. According toRead MoreStem Cell Research : Stem Cells999 Words   |  4 PagesSTEM CELLS WORKING TO SPECIALIZE INTO CARDIAC CELLS Once the stem cells are delivered near the damaged areas of the heart, the regeneration of cardiac (heart) cells is possible. There is a lack of understanding on how or why specifically the stem cells turn into heart cells. â€Å"Recent studies indicated that the benefits associated with adult stem cell injection might come from paracrine effects, the effect of a nearby cell sending chemical and electrical signals to the stem cell, and not from myocardialRead MoreStem Cell Research : Stem Cells1416 Words   |  6 PagesDana Moua English IV 25 April 2016 Stem Cell Research What are stem cells? Stem cells are undifferentiated cells that are found in multicellular organisms. The reason for scientist’s interest in stem cells is because of the possible applications of using them. These stem cells can be used to regrow organs/tissues. By using stem cells, scientists may be able to find cures for different cancers, certain genetic diseases, and different physical trauma damages. They can be used to treat a varietyRead MoreStem Research On Stem Cell Research1747 Words   |  7 PagesEnglish 111-36 25 November 2014 Stem Cell Research Stem cell research has cultivated a new, miraculous study in the health field. The study has led to an increase in curing diseases over the past couple of decades. Before stem cell research, diseases were destroying and devastating lives continuously on end. With the use of stem cells in modern time, diseases are no longer taking control of lives. The innovation in biomedical technology, such as stem cell research, has greatly impacted the understandingRead MoreStem Cell Research : Stem Cells1999 Words   |  8 Pagesregenerative medicine, commonly known as stem cell research. Stem cells are undifferentiated cells within the body that have the capability to specialize into any tissue. They are most commonly found in cord blood, bone marrow, organ donations, placenta, and embryos . Stem cells are seen by some as a new miracle treatment, encouraging many countries to invest in their research. The transfer of information, often shared through scientific reports and research, puts this topic in a highly internationalRead MoreStem Research On Stem Cell Research1271 Words   |  6 Pages! ! ! Stem Cells Research ! ! ! ! ! ! ! Jabaree Shipp English III NCVPS Mrs.Gallos 8, December 2014 ! ! ! ! ! ! Throughout most of our lifetime on Earth many have pondered the thought of how they and the things around them have been created. They wondered what makes grass grow to what makes themselves grow mentally and physically. Through extensive research and major advancements in technology over these years, decades, and centuries we still have no answer to our own questions. But, we do however

Wednesday, May 6, 2020

Symptoms And Treatments Of Schizophrenia - 1205 Words

Schizophrenia Roughly 2.5 Million Americans have been diagnosed with a chronical brain disorder known as Schizophrenia. Most people believe schizophrenia causes people to have split personalities, but that’s not the case. The illness called Schizophrenia causes a person to hallucinate, hear voices that others can’t hear, make people believe that they are being watched, and the belief somebody is out to harm them. (Mental Health America 2015) In this paper I will write about the prevalence, what causes schizophrenia, symptoms and what the treatments options are. Schizophrenia is not as well-known as other brain disorders such as depression, anxiety, and bipolar but it is also a very serious and chronic disorder that has been interfering†¦show more content†¦Older children such as teenagers are not as lucky as smaller children because it is not uncommon for them to be diagnosed with the disorder. Normally the First signs in a teenager who is affected with Schizophrenia are not as noticeable because the symptoms of the illness are much like the behavior that is expected from a teenager. The symptoms that are easily missed in teenagers are irritability, problems in school, and lack of interest in family and friends. The symptoms that I have listed are usually missed because many parents associate these types of things with normal teens who basically don’t like anything. This disorder doesn’t have a favorite type of person and can strike anyone at any time. This disorder only affects the brain and scientists have been unable to determine what causes it develop within a person’s brain. Experts believe that chemical imbalances in the brain combined with genetics and even the environment possibly are what causes Schizophrenia. Genetics has always been pointed out as a root cause for this disorder to develop because historically people that have family members that have already been diagnosed with the disorder are more likely to develop the disorder themselves. The risk for developing schizophrenia has always been higher in people who have a family history of this mind consuming disorder and other types of mental illnesses. The

Tuesday, May 5, 2020

Marketing Strategy and Analysis Global Resource Industry

Question: Discuss about the Report for Marketing Strategy and Analysis of Global Resource Industry. Answer: Introduction This is the case about one of the leading players in global resource industry. In this case we will conduct an external analysis of the firm along with determining the conditions that can help company in leveraging the growth opportunity. The macro environment analysis will also be conducted so that external environment of the company can be analysed deeply. The global resource company is thinking of expanding its operation in different areas, this case will help in identifying potential of the opportunity. This report is divided into few sections, Introduction, Firm Background, General overview, Growth Opportunity, Analysis. The report will discuss about the history of company along with providing the details, a growth analysis will be discussed along with the analysis of the opportunity. In this context the ratios of the company will also be discussed. Firm Background BHP Billiton is one of the leading companies in the global resources sector. BHP is among the leading producers of the world. BHP Billiton is the producer of the major commodities like iron, copper, and uranium ores since many years.It holds interest bothin the conventional andnon-conventional form of oil and gas as well as energy coal.BHP Billiton operates on a general strategy of owning and operating long life, large, expandable, and low cost and upstreamassets. The company diversifies by geography, market and commodity BHP Billiton has a portfolio of some of the best high-quality growth opportunities that continue to position BHP Billiton as a company that can fulfil the dynamic needs of the customers. The demand of the resources is increasing with the number of days and the company is effectively fulfilling the demand. BHP Billiton was started in the year 1851 and since then, BHP Billiton is providing help to the communities, industries and economies across the world. The company was formed after the merger of BHP and Billiton. BHP (Broken Hill Proprietary) was involved in the silver, lead and zinc mines of Broken Hill, Australia. Billitons roots can be traced back to 1851, it was a tin mine on the island in Indonesia.Billiton also became the global leader in the mining and metal sector(BHP Billiton, 2016) The BHP Billiton is operating in one of the biggest industries with Price volatility, geopolitical turmoil and rising costs. The industry environment is highly challenging but BHP Billiton is operating successfully with some of the best strategies and a business model. The major divisions in which the company operates are as follows: Minerals Australia Minerals Australia, a business division of BHP Billiton includes the operations in Western Australia, Queensland and New South Wales and South Australia. The focus is on the copper, coal, nickel and iron ore. Minerals Americas The headquarters of Minerals Americas is in Santiago, Chile. It is the biggest producer of metals such as copper concentrate, thermal coal zinc concentrate and iron ore. Petroleum The petroleum business includes the exploration, development, production as well as marketing activities. Marketing - The marketing division is responsible for all the market. Its function includes selling the products and purchasing the raw material(BHP Billiton, 2016). Global Locations Source: (BHP Billiton, 2016). BHP Billiton also contributes actively in the serving the community in which it works. It believes in contributing to the communities, nation and the regions by strengthening the society. BHP Billiton engages and advocates the important issues by supporting the targeted development of different areas in which they operate(BHP Billiton , 2016). Growth Opportunity The SMART goal of BHP Billiton is to expand its diamond exploration project in six months. The global resource sector has made significant contributions in the growth and development of the economies. There are number of growth opportunities that can be leveraged by the BHP Billiton. The opportunities however can be leveraged in the best possible manner if all the potential resources are integrated effectively such as finance and human capital(BHP Billiton , 2016) BHP Billiton has a pipeline of projects which are on their feasibility phase. There are total 29 projects with over an investment of $17.5B(BHP Billiton, 2015).These projects include the diamond exploration projects which are potential enough to provide higher revenues. The company can execute its marketing activities in the most innovative way by increasing the use of social media tools. BHP Billiton can outreach the customers with the help of promotional strategies that are used by the company for promoting its natural resources and commodities. The airborne survey tool of the company has also identified the opportunities in the diamond exploration sector. The technology group of the organization can coordinate in context of developing the revolutionary technology that can reduce the cost structure of exploring diamonds. The major technologies on which the team can work on for leveraging the opportunities associated with diamond exploration are an advanced form of bio leaching(BHP Billiton, 2015), Analysis In order to compliment the understanding of the overall general macro environment for BHP Billiton a PEST analysis is conducted below: Political factors BHP Billiton is one of the global resource companies that are susceptible to number of political risks factors prevailing in the global resource market(BHP Billiton , 2016) The political factors such as license to operate can potentially affect the ability of the company to execute its pipeline projects along with the diamond exploration projects(Reddy, 2001).Other political risks associated with companys diamond exploration are civil unrest, terrorism, changes in government policy etc. Moreover theMineral and Petroleum Resources Development Act of 2002 has made several changes in the structure of mining and explorations. In future, the government has the potential to affect the operations of the company(BHP Billiton, 2016) Economic Factors BHP Billiton is also highlyinfluenced by the economic factorsespecially related to inflation in the energy costs, the costs of exploration, operation costs, labour costs and the material costs(BHP Billiton , 2016). The economic factors have the potential to adversely impact the expansion plans of the company. Moreover, the company presently is operating in an industry that is highly dependent on the recent strength of global commodities prices that are related with the health of the economy(Sadler, 2003). Moreover, as the operations of the firm are global and hence, it is also exposed to the risk of fluctuating currency valuations along with the general economic risks prevailing in the world. Any sort of weaknesses in the economies across the globe can cause a fall in the demand of diamond; this will eventually lead to an increased supply along with reduced prices which can further affect the companys profitability. For example, the company is heavily dependent on the economy of Chin afor over 16.8% of the company revenue which is $6.6b(BHP Billiton , 2016) Socio-Cultural Factors BHP Billiton is alsoinfluenced by some of the socio-cultural factors in context of starting the new operations such as diamond exploration(BHP Billiton , 2016).The socio cultural factors require that the company financially supports the local communities along with providing the resources such as roads, schools and housing. The new diamond exploration projects will also require the social approvals in addition to government approval(Hill Jones, 2008). Such approvals will also affect the profitability andthe new mining and exploration projects will require the approvals in the form of social approvals, which can further increase the development costs. Currently, the company has taken several steps that can improve the conditions of the workers along with improving the quality of life(BHP Billiton , 2016) Technology Factors BHPBilliton is also affected by the technological factors as new exploration and mining activities are evolving with the number of days. The company has to adopt some of the best ways of exploration and mining so that the exploration costs can be reduced. The investments in the technological sector are vital for the company. The technological investments will affect the key strategic drivers such as the exploration projects of the company and the world class assets(BHP Billiton , 2016) Financial (ratios) Profitability ratios Source:(BHP Billiton, 2015). By looking at the Return on Equity (ROE), it can be inferred that the money of the stockholders is being effectively used or reinvested for generating the income. The ROE of the BHP Billiton has shownvariation since last 5 years. ROE in year 2014 was 18.47% which is good sign. Net profit margin of the organization rose from 16.49% in 2013 to 20.58% in 2014. This rise in net profit margin can be because of tax rate cut. Operating income ratios Source:(BHP Billiton , 2016). This ratio helps the investors to make best decisions so as to analyse the effectiveness of the investments in the asset. There is the fluctuation in the total assets and fixed assets turnover. However, the performance of operating turnover ratios is good. Liquidity Ratio This ratio shows ability of firm to fulfill its short term liabilities. It can be seen that current ration of company in 2014 was 1.23. This is quite lower in comparison to industry average. The quick ratio of the company has also increased over the period of time showing rise in level of inventory. Solvency Ratio Source:(BHP Billiton, 2016). The interest coverage ratio of the firm hasrisen 38 times. This indicates that cost of capital has increased. Thus, there is need for company to look for sources of funds that are low cost. Competitors The global resource industry has number of competitors who can affect the operations of the company. The competitive rivalry among the competitors is high; this is because the companies involved in mining and exploring oil are competing intensely for having an access to the natural resources like diamond across several Continents. The industry life cycle includes the four stages introduction, growth, maturity and decline. The company is in its maturity phase, it will continue to be in this stage till it uses the best practise and strategies. Source:(BHP Billition, 2011). Some of the current competitors of BHP Billiton are as follows: Rio Tinto Rio Tinto is a leading company for global mining and metals. The focus of the company is on finding the sources along with mining and processing the minerals of the earth(Rrio Tinto, 2016).The company has the resources, capabilities and the people that can help in supplying the minerals and the metals. Some of the major industries are heavily dependents on the companies such as Rio Tintolike the construction, communication, transport and healthcareindustries(Rrio Tinto, 2016). Anglo American Anglo American is anotherglobally diversified mining business company. The company includes the world class mining operations. The company uses the latest technology to explore and process the minerals. The company operates in several products such as diamonds to platinum. It also includes the metals such as metals and copper(Anglo American, 2016). Potential competitors There can be two major potential competitors of BHP Billiton. The potential competitors have been given below: Companhia Vale do Rio Doce (CVRD) It is one of the leading producers of the important metals such asiron pellets, iron ore and other minerals. It is primarily owned by the Brazilian government. This company has played an important role in developing the resources especially in the region. The success of the company is based on the ability as well as the foreign expertise that can help in retaining the control(Republic of Mining, 2011) Alcoa Inc Alcoa Inc. is a leading American public company that is widely known for the manufacturing oflight-weight metals along with using some of the best advanced manufacturing techniques. It is the third largest producer in the world and is headquartered in New York City. The operational base of the company is in Pittsburgh, Pennsylvania. It has operations in over 30 countries. It is specialised in the light weight metals(Alcoa, 2016). Source:(BHP Billition, 2011) Industry Porter Five Forces Analysis Bargaining Power of Buyers The force of bargaining power of buyers isin the range of moderate to low in the case of BHP Billiton. The prices of the metals and minerals are determined by the industry trends. Bargaining Power of Suppliers - BHP Billiton is highly affected by a high degree of bargaining power of suppliers. The overall costs of the suppliers are increased(Republic of Mining, 2011) Threat of New Entrants- The threat of new entrantsin the global resource industry is in the range of moderate to low. There is a lack of capacity related to natural resources and oil. Entering in the global resource industry high capital is required.(BHP Billiton , 2016) Threat of Substitutes-The threat of substitutes is also low. This is because less number of substitutes for raw materials products available.(BHP Billiton, 2016) Rivalry among Competing Sellers- The rivalry among the competing sellers in the market is strong because all the mining and oil companies are competing strongly,to gain anaccess tothe important natural resources across the globe(BHP Billiton, 2015) Key Success Factors There are key success factors that are helping the BHP Billiton to attain success in the highly completive global resources industry. These success factors are discussed below: Innovation The Companybelieves in innovation, the major functions and practices that help the company in gaining a competitive advantage are innovated. (BHP Billiton, 2016) Business practise The company has adopted the best practices related to human resource management, finance, exploration and mining(BHP Billiton, 2016) Corporate social responsibility The corporate social responsibility arm of the company is also one of the strong pillars of success for the company(BHP Billiton, 2016) References Alcoa. (2016). Produts and services. Retrieved September 17, 2016, from https://www.alcoa.com/india/en/home.asp Anglo American. (2016). We Create Value that Lasts. Retrieved September 17, 2016, from https://www.angloamerican.com/about-us/at-a-glance BHP Billition. (2011). Sustaianbility report. BHP Billition. BHP Billiton . (2016). Resourceing the future. BHP Billiton . BHP Billiton. (2015). Resourcing global growth. BHP Billiton. BHP Billiton. (2016). About us. Retrieved September 17, 2016, from https://www.bhpbilliton.com/aboutus/ourcompany/ourhistory BHP Billiton. (2016). Businesses. Retrieved sept 17, 2016, from https://www.bhpbilliton.com/businesses BHP Billiton. (2016). Global Locations. Retrieved September 17, 2016, from https://www.bhpbilliton.com/businesses/globaloperationsmap Hill, C. W., Jones, G. R. (2008). Essentials of Strategic Management. Cengage Learning. Reddy. (2001). Basic Structure Analysis. Tata McGraw-Hill Education,. Republic of Mining. (2011, June 17). Republic of mining. Retrieved sept 17, 2016, from https://www.republicofmining.com/2011/06/17/companhia-vale-do-rio-doce-cvrdvale-history-1942-1989-by-international-directory-of-company-histories/?doing_wp_cron=1474117304.2827050685882568359375 Rrio Tinto. (2016). About us. Retrieved September 17, 2016, from https://www.riotinto.com/about-us-108.aspx Sadler, P. (2003). Strategic Management. Kogan Page Publishers.

Wednesday, April 15, 2020

Capitol Punishment Essays - Penology, Capital Punishment, Murder

Capitol Punishment Capital Punishment The Argument Against the Death Penalty The feeling of the condemned man was indescribable, as he was minutes away from being executed by an unjust decision. The verdict of his case was guilty on the grounds of circumstantial evidence. When in all reality, he was guilty because he was black, poor and socially unacceptable. His case never stood a chance, it was over before it started. The judge and jury sentence the man to die in the electric chair. The condemned man sat in the chair sweating profusely, waiting for a someone to wake him from this nightmare. A certain death awaited this young man's future. He could not believe that a country like ours upheld a system of such unfairness. Then as he was executed, he shouted his last plea, ?I am innocent, please wait...? How can this innocent man be put to death in a system based on fairness, and a theory of innocent until proven guilty. There have been circumstances such as this, that were said to be true. This is one example why capital punishment should be abolished in our c ountry. Or should it? Is capital punishment fair, and based on equality? Does it cost less than other alternatives? Is it considered cruel and unusual punishment? And does the presence of the death penalty deter crime? These are questions that need to be answered to determine whether capital punishment should be abolished or maintained in our society. To start, capital punishment is a racist and unfair solution for the criminals in our system. It discriminates toward individuals on the basis of their race, wealth or social standing in society. It is not right to kill nineteen men a year out of hundreds and hundreds of convicted murderers. These men are not being killed because they committed murder. They are being killed because they are poor, black, ugly or all of these things. As capital punishment becomes less and less likely to be applied, it becomes more likely to be used in discrimination against those who have no money to afford a good lawyer, those who are poor and powerless, personally ugly and socially unacceptable. Since 1930, 89 percent of those executed in the United States for rape have been black, as were 76 percent of those executed for robbery, 85.5 percent of those executed for assault by life-term prisoner, 48.9 percent of those executed for murder, 100 percent of those executed for burglary. All together, 53.5 percent of those we have put to death in this Nation since 1930 have been black (Bedau). Study after study turns up the same results, one can conclude that there is a pattern of discrimination. One study shows that prosecutors seek the death penalty most often when the victim is white. Prosecutors sought the death penalty twice as often when the victim was white as when the victim was a member of a racial minority. ?In cases of white victims, 27 percent sought the death penalty, where only 19 percent in cases of minority victims (Bedau).? In most states where the death penalty is instated, it is done so to deter crime. I think the feeling toward capital punishment boils down to two things. It is a kind of feeling most of us have that death really scares us, and a harsh penalty, you have to say deters more than life imprisonment. But if you took the death penalty away, most of us would be just as scared by a life imprisonment. Secondly, most of us who are thinking about this subject are well adjusted, normal, non-murderers. We do not commit murder, not because of the existence of the death penalty, but because we are morally developed, life respecting citizens. The people that do commit murders are of a different sort, their minds do not work like the rest of us. Whether you call them insane, phycopaths or whatever, no amount of punishment could have an effect on them. Now that is not to say it is impossible that, in some few cases, the death penalty did deter a capital crime. These cases, if they exist, must be very f ew, since they do not show up in the comparative statistical studies. The states with

Thursday, March 12, 2020

Writing for research Essay Example

Writing for research Essay Example Writing for research Essay Writing for research Essay Prompt 1: It could be that the bathroom scale has not yet been properly calibrated. Based on personal experience, new scales tend to give more consistent readings than older scales because the mechanisms of scales tend to wear out over time. However if the scale is not yet calibrated, that means that it will likely give consistently wrong results. All that needs to be done is to calibrate the scale and then it should give accurate as well as reliable output already. Prompt 2: Yes, a measurement procedure can be reliable but not valid. However, a measurement procedure that is valid is automatically reliable as well. If the procedure is consistent but gives wrong output, then it is reliable but not valid (Brechner Brechner, 2008). However, validity means that the procedure is measuring what it intends to measure so that automatically assumes that the procedure is reliable as well (Brechner Brechner, 2008) since if it gives very diverse output, then it is obviously not measuring what it is supposed to measure.

Tuesday, February 25, 2020

Godin Essay Example | Topics and Well Written Essays - 250 words

Godin - Essay Example A product which is out of the ordinary would grab the attention of the buyer. This has a direct correlation with the second conclusion. Being ordinary without introducing or representing anything new will bring the demise of a venture because being safe is the most damaging attribute a product can have. Godin’s conception of the definition of remarkable elucidates what retail should adopt. Remarkable means something that is worthy of remark. These are â€Å"ideas that spread† through what he calls idea diffusion. A new product should elicit remark which would compel others to talk about it. This means that the popularity of a product is no longer based on massive advertising where companies need to spend millions by availing of the conventional media such as television or radio. In this regard, Godin points out a Japanese word ‘otaku’ which refer to some kind of constituency who care about a product. These people spread the word without compensation simply because they are willing to listen and they become enthusiastic with a particular item. Choices are important to people but the presence of too many choices could render them desensitized that the best way to go is to make a conscious effort to be

Saturday, February 8, 2020

Research Methods Essay Example | Topics and Well Written Essays - 2000 words - 1

Research Methods - Essay Example In the business of fashion design, it is the role of the designer to transform cultural influences with the use of technology into new products. Fashion design technology research is supposed to be developed in a way that it enhances fashion design understanding in the post-modern context, therefore posing this question: In which way has technology influenced the creativity in fashion design? While focusing on creativity in fashion design, this study should evolve while incorporating a grounded theory approach to qualitative inquiry. There should be an interview of luxury-level fashion designers and industry executives in countries with a rich history when it comes to fashion design, France being a good example. The interview should be in depth and regarding creativity and technological ingenuity especially pertaining to the internet when it comes to fashion design process. There should be a concise data analysis which should lead to the definition of a typology for creativity and te chnology in fashion design in the global competitive environment. There should be a relation of these typologies with the use of technology. ... The fashion technology should encompass all aspects that are concerned with the design, production, and distribution of material and apparel goods. Under the discussion of fashion, there are broad components of women’s wear such as accessories, jewelry, and perfume. The production of basic apparel items does not rely on the same conceptual driving force found on novelty and change. For the purpose of a well grounded research fashion industry technology on women’s wear should involve companies or individuals that are involved in the manufacture, fabrication, marketing, and sale of items which:- (a) Have precise aesthetic and performing properties, (b) Elicit psychological response associated to desire and need and (c) Are embraced by a group of women for a limited amount of time. The fashion industry technology function within industrial societies context and is complex encompassing a wide array of disciplines which include aesthetics, design, product development, econom ics, global business, marketing, consumer behavior, operations, and management as well as anthropology, psychology, and sociology. Historical Context The Origin of fashion design technology In the research on fashion design, there should be a note on the focus on technological phenomenon which was developed in the mid-20th century as a result of the internet which is the crux of technology. It is the Internet which has facilitated users to explore the World Wide Web for information and entertainment thus facilitating the development of a new business model, e-commerce which is the process of business transaction through contact made on the World Wide Web. The founding of brands in fashion design is based on creative and innovative research and development aided by technology facilitating

Wednesday, January 29, 2020

Managing Human Resources Essay Example for Free

Managing Human Resources Essay This assissment is going to be about Human Resource Management and it’s going to contain information about different perspectives of human resources management and what the role involves. . HRM system is based on HR system , both work together to the same way. The example is HR strategies defining the direction in which HRM intends to go. We got few models of HRM , one I want to describe is Guest’s Model of HRM. David Guest’s model of HRM has 6 dimensions of analysis : HRM strategy HRM practices HRM outcomes Behaviour outcomes Performance outcomes Financial outcomes This model is prescriptive in the sense that it is based on the assumption that HRM is different from traditional personal management. How guest’s model is adopted in Harrods? In my opinion is adopted by having similar commitments for example the Guest model is prescriptive on the sense that it is bases on the assumption that HRM is distinctively different from traditional personnel management and rotted in strategic management. Also the Guest’s model of HRM outcomes are fairly similar as Harrods engages employees to continues success of the business by committing to what they are doing and one of the outcomes that the Guest’s model states is commitment. David Guest’s analysis financial outcomes in his model of HRM and when looking at the financial outcome at Harrods, we can see that they are loosing money due to the employee turnover. When looking at the case study it shows that the research that has been done about the turnover indicates that the employee turnover has significant cost and performance effects to the business. For example the employee turnover at Harrods measures the rate at which employees leave their employer normally after one year. The claim of the Guest model that it is superior to others is partly justified in the sense that it clearly maps out the field of HRM and delineates the inputs and outcomes. But the dynamics of people management are so complex that no model (including the Guest model) can capture them comprehensively. P. 1. 2 The purpose of HRM is to ensure that the employees of an organization are used in such a way that the employer obtains the greatest possible benefit from their abilities and the employees obtain both material and psychological rewards from their work. Personnel management is the traditional approach to managing. It deals with the reactive side, which are rules, and regulations, wages, pension, and leave administration. It is administrative in nature. Human Resource Management are people oriented an treats employees as an asset. It is the modern approach to managing an organisation and people in the organisation. It is the proactive side of managing which puts people first. The term industrial relations has developed both a broad and a narrow meaning. Industrial relations is increasingly being called employment relations or employee relations because of the importance of non-industrial employment relationships. Industrial relations has three faces: science building, problem solving, and ethical. In the science building phase, industrial relations is part of the social sciences, and it seeks to understand the employment relationship and its institutions through high-quality, rigorous research. From this perspective, an industrial relation covers all aspects of the employment relationship, including human resource or personnel management and employee relations. The difference between personnel management and human resource management is that personnel management basically deals with the employees, for example they deal with payroll recruitment. Where the HRM deals with the management of the work force, training and the well-being of all employees. Also we can say that Human Resources is to incorporate and develop personnel management tasks, while at the same time seeking to create and develop teams of workers to the advantage of the organization. Personnel management comprises mainly of administrative tasks that are considered to be traditional and routine. The Human Resources management at Harrods helps to build a competitive edge by positively getting involving the employees. The HRM at Harrods use an appropriate leadership style and they use two-way communication, which is very effective as it allows information to be passed on correctly and quickly. Similar organization which adopted IR practice and Personal is NHS. The NHS UK practice managers work within the primary care sector, where they manage the overall running of general practices surgeries. Practice managers come from a variety of backgrounds and do not necessarily need to be a qualified healthcare professional. Industrial relations in the UK health care sector are characterised by high levels of social dialogue and joint regulation, particularly in the public part of the sector. P. 1. 3 At Harrods the role of the line manager is to encourage communication targets and advice to employees through face-to-face interactions. This might involve sitting down in the staff room, or in a more formal setting, to agree objectives and to give advice about improvements and new ways of working. Acting as a coach helps the line managers to develop their managerial skills, build relationships and reinforce trust at Harrods. Employees play the most vital role in HRM because they are the key advantage and we also must remember that high-performing and innovative employees are the foundation of productivity. Some major implications for HRM are, they can set direction and implement a company strategy, which builds commitment to what they do. Employees at Harrods help to develop performance metrics for on going improvements in the business. In order to increase the productivity at Harrods the line manager or HRM support their employees by communicating effectively and giving them regular feedback on their performance and by them doing that it decreases the errors and frustration caused to employees at work. Also an effective reward system for employees at Harrods motivates them towards better performance. Non-monetary factors like better status can motivate employees in addition.

Tuesday, January 21, 2020

Did America undergo a revolution? :: American America History

Did America undergo a revolution? Before we ask the main question, (whether America underwent a revolution in the Late 18th century) we must first define what a revolution is. In the past it used to mean there was a change in the society but then after a period of time it would return to the way it was, hence the word revolution, to revolve. Now if you look it up in the dictionary it tends to mean something radically changes and then stay's that way i.e. '' Fundamental change in values, political institutions, social structure and leadership brought about by a large scale revolt.'' The totality of change in a revolution distinguishes it from coups, rebellions and wars of independence, which seek to achieve only particular changes. For a complete revolution to take place there are six stages which should be completed, though it is impossible to predict the exact course of a revolution so this is just a guideline. The first of the stages is breaking away from the past, this is the stage that takes place even before the revolutionaries can think of setting up a new order for society. This stage is the weakening of the old society or government. Now that the the old order has fallen there is an apparent period of calming down, though peoples expectations are still high, if the new order doesn't resolve the issues that caused the political upheaval in the first place then the days of moderation will be short lived, this stage is called '' The weakness of Moderates''. A revolution is like starting again with a clean plate, so there is a radical backlash against prior powers. This stage eliminates all the old order and it's sympathisers, as they are seen as evil or corrupt, shortly anyone who is suspected of sharing or longing to go back to the old ways could become a target for social cleansing. This stage is called ''wiping out the past'' for obvious reasons. The next stage is the ''temporary set back'' or ''Thermidor'', this is when a revolution tries to turn back, though these temporary retreats a re usually just pauses to regain strength. Then comes dictatorship or ''Bonapartism'', meaning that all the ideals in a revolution are ultimately betrayed by a dictator. Bonapartism is the gaining of power using military strength. The final stage is restoration, this is the loop in the stages, when everything returns to basically the way it was except under a different power. Did America undergo a revolution? :: American America History Did America undergo a revolution? Before we ask the main question, (whether America underwent a revolution in the Late 18th century) we must first define what a revolution is. In the past it used to mean there was a change in the society but then after a period of time it would return to the way it was, hence the word revolution, to revolve. Now if you look it up in the dictionary it tends to mean something radically changes and then stay's that way i.e. '' Fundamental change in values, political institutions, social structure and leadership brought about by a large scale revolt.'' The totality of change in a revolution distinguishes it from coups, rebellions and wars of independence, which seek to achieve only particular changes. For a complete revolution to take place there are six stages which should be completed, though it is impossible to predict the exact course of a revolution so this is just a guideline. The first of the stages is breaking away from the past, this is the stage that takes place even before the revolutionaries can think of setting up a new order for society. This stage is the weakening of the old society or government. Now that the the old order has fallen there is an apparent period of calming down, though peoples expectations are still high, if the new order doesn't resolve the issues that caused the political upheaval in the first place then the days of moderation will be short lived, this stage is called '' The weakness of Moderates''. A revolution is like starting again with a clean plate, so there is a radical backlash against prior powers. This stage eliminates all the old order and it's sympathisers, as they are seen as evil or corrupt, shortly anyone who is suspected of sharing or longing to go back to the old ways could become a target for social cleansing. This stage is called ''wiping out the past'' for obvious reasons. The next stage is the ''temporary set back'' or ''Thermidor'', this is when a revolution tries to turn back, though these temporary retreats a re usually just pauses to regain strength. Then comes dictatorship or ''Bonapartism'', meaning that all the ideals in a revolution are ultimately betrayed by a dictator. Bonapartism is the gaining of power using military strength. The final stage is restoration, this is the loop in the stages, when everything returns to basically the way it was except under a different power.

Monday, January 13, 2020

Professional judgment framework Essay

Background Jameson Family Farms (JFF), a family owned business, grows, processes and packages a range of fruits and vegetables, but primarily specializes in growing and selling peanuts. The company has a niche for selling their particular salted and unsalted peanuts to grocery stores and baseball stadiums in the southeastern region of the US. The product offerings have been stable over the last five years, but the company began internet sales in 2010, which increased sales by about $19 million in 2010 over 2009. The commodity business for peanuts, however, is very competitive and seven to eight major companies vie for US sales. JFF’s has annual audits for lending requirements and for family purposes. The family members are paid a modest salary. Prior to 2012, JFF management was composed mainly of closely related family members who started the business more than 30 years ago. Over the last two years, as internet sales have increased, a number of these family members have been voicing the notion of retiring from the business through either an initial public offering (IPO) or private sale of the company. In late 2011, given the age of these family members, other younger, extended family members were considered for the senior management ranks. As a result, in early 2012, the family brought in a distant cousin, Larry Marshall, to fill the role of the Chief Executive Officer (CEO). Marshall has prior experience working with and growing food commodity companies and preparing such companies for IPOs. Before joining JFF, Marshall was out of work for almost a year and, prior to that, he worked for three different companies over a five-year period. The CEO’s compensation and year-end bonus are based on yearly pretax income as well as non-monetary measures related to meeting IPO filing requirements. Marshall hired a former fellow employee as the new Chief Financial Officer (CFO), Gwen Thomas, and gave Thomas the overall responsibility for the Accounting Department and related financial reporting. Thomas, in turn, hired two individuals in the Accounting Department who worked with her and Marshall at previous companies. Thomas also has her compensation and year-end bonus based on JFF’s yearly pretax income. The audit firm, Fairly Stated, LLP, has been  auditing JFF for over 15 years. The audit partner, Robert Williams, has been on the account for five years and as the audit partner for the last three years. Williams is friends with Harvey Jameson, the patriarch of the family, but Williams does not know Larry Marshall or Gwen Thomas. The company has a new CEO, Larry Marshall, a distant family member. There is a new CFO, Gwen Thomas, who has worked with Marshall over the last five years. Two new accountants have joined the Accounting department, both worked with Thomas over the last five years. The Jameson family decided to retain the new CEO in order to position the company for either an IPO or a private sale, as a number of family members would like to be cashed out of their equity positions. Harvey Jameson has some reservations about some of the actions of Larry Marshall including the reduction in some detailed financial information provided to family members and also the tone at the top. Some of the sales representatives may be feeling pressure to increase sales. Operations The initial analytical review for the nine-month operations through September 30, 2012, with a forecast for the fourth quarter of 2012, indicates an approximate 9% increase in gross sales, which is consistent with management expectations but unusual given the competitive nature of the peanut processing and sales business. Additionally, there are decreases in the sales returns and allowances (53%); a decrease in the percentage of the cost of goods sold (1%); and a small decrease in selling, general and administrative expenses (1%). The cost of goods sold category has actually increased in amount, due to increased sales, but as a percentage of sales it is down, reflecting management’s plan to run more efficiently. Selling,  general and administrative expenses are down due to a slight reduction in head count. From a balance sheet standpoint, there has been an increase in accounts receivable (45%), and a small increase in the allowance for doubtful accounts (7%). Cash and short-term investments are down by more than $2.1 million at September 30, 2012, compared to December 31, 2011. The cash flow statement reflects the increase in accounts receivable, an increase in inventory as well as an investment of $3.0 million in new machinery. Net borrowings under the long-term debt arrangement have increased by $530,000. JFF was recently in the unusual position of being overdrawn in its main operating checking account. This may be due in part to the increase in accounts receivable and the purchases of the new machinery. Determination of materiality In 2011, it was determined that the amount considered to be a material misstatement for financial reporting purposes was equal to or exceeded 2% of net income, or $25,000. With the increased size of operations for 2012, the amount considered to be a material misstatement for financial reporting purposes will still be 2%, but the amount will be $50,000 based on the forecasted results of operations for the year. The 2% amount is still considered appropriate for JFF as the family likes to be aware of all larger items that can impact the operations of the company and, accordingly, we believe this is an appropriate percentage to use. Follow-up actions The audit team determined, as a result of this meeting, to do the following: 1. Obtain more financial information and analytical data to evaluate the operations of JFF through discussions with Larry Marshall and Robert Williams, especially the data related to new sales, cost of goods sold expenses, S,G and A expenses and the customer credit extension and collection procedures, as well as the reasons for the reduction in the cash and short-term investment position. 2. Complete the analytical review analysis (draft attached) based on these discussions. Assess the possibility of material misstatement due to fraud as specified by AU Section 316, paragraph 19b. 3. Assess the possibility of fraud due to material misstatement based on the identification of risk factors as specified by AU Section 316, paragraph 19c and those identified in paragraph 85 of the  appendix. 4. Obtain a better level of understanding of the extent of control testing performed by internal audit that could impact the extent of our procedures. Subsequent to completion of the above procedures, an additional planning meeting will be held to develop an overall risk assessment of the company as well as specific risk assessments for the various audit areas. At this meeting, a preliminary audit approach will be developed, including the extent of control testing, compliance audit procedures, substantive audit procedures and the extent of reliance on internal audit. Video 4 – Meeting between the CEO and the Audit Partner Link: http://bcove.me/72vf104b Note: to turn on closed captioning, click the CC button Required Form a group of at least five students to work as the audit team to complete Parts A and B. Your instructor will tell you whether Part C should be done individually or as a team. Part A: AU Section 316, paragraph 19b instructs auditors to perform analytical procedures when planning an audit to identify areas where auditors should be extra vigilant. Paragraph 19c requires auditors to specifically consider whether fraud risk exists. The Guidance Table on the following pages quotes AU Section 316, paragraphs 19b and 19c. Consider these paragraphs when completing Part A of this assignment. The assignment for Part A is to: Complete the â€Å"Information available† column using the information provided in this case. Complete the â€Å"Analysis† column by determining the implications of the information you document. Include in your analysis whether there is a fraud risk factor present. Review the spreadsheet containing the preliminary analytical review performed to provide inf ormation needed to complete this assignment. Part B: Complete the professional judgment framework application template (provided separately) to document your judgment about the possibility of material misstatement due to fraud. In completing the professional judgment framework application template, keep the following in mind: The application template step â€Å"Considerations to gather the facts† requires answering the question, â€Å"What is the applicable guidance?† For purposes of this case, disregard any fraud risk factors you identify for which you do not have adequate information to address. Because the applicable guidance was documented in Part A of this  assignment, it is sufficient to write â€Å"See the application guidance table† when completing the application template step of â€Å"How does the guidance apply to the issue?† Part C: Using the information you documented regarding the overarching considerations and specific considerations for each process step in the framework, prepare a final memorandum regarding your professional judgment of the possibility of material misstatement due to fraud. Be sure that you are able to address the following considerations: Is the documentation sufficient to support your judgment? Can another professional understand how you reached your conclusion (including why reasonable outcomes and possible alternatives identified were not selected)? Tool to document the judgment Overall memorandum Issue: Facts: Analysis: Judgment: AU Section 316 guidance 19b â€Å"Consider any unusual or unexpected relationships that have been identified in performing analytical procedures in planning the audit. (See paragraphs .28 through .30.) â€Å".28 Section 329, Analytical Procedures, paragraphs .04 and .06, requires that analytical procedures be performed in planning the audit with an objective of identifying the existence of unusual transactions or events, and amounts, ratios, and trends that might indicate matters that have financial statement and audit planning implications. In performing analytical procedures in planning the audit, the auditor develops expectations about plausible relationships that are reasonably expected to exist, based on the auditor’s understanding of the entity and its environment. When comparison of those expectations with recorded amounts or ratios developed from recorded amounts yields unusual or unexpected relationships, the auditor should consider those results in identifying the risks of material missta tement due to fraud. â€Å".29 In planning the audit, the auditor also should perform analytical procedures relating to revenue with the objective of identifying unusual or unexpected relationships involving revenue accounts that may indicate a material misstatement due to  fraudulent financial reporting. An example of such an analytical procedure that addresses this objective is a comparison of sales volume, as determined from recorded revenue amounts, with production capacity. An excess of sales volume over production capacity may be indicative of recording fictitious sales. As another example, a trend analysis of revenues by month and sales returns by month during and shortly after the reporting period may indicate the existence of undisclosed side agreements with customers to return goods that would preclude revenue recognition. â€Å".30 Analytical procedures performed during planning may be helpful in identifying the risks of material misstatement due to fraud. However, because such analytical procedures generally use data aggregated at a high level, the results of those analytical procedures provide only a broad initial indication about whether a material misstatement of the financial statements may exist. Accordingly, the results of analytical procedures performed during planning should be considered along with other information gathered by the auditor in identifying the risks of material misstatement due to fraud.† Information available Analysis AU Section 316 guidance â€Å"19c Consider whether one or more fraud risk factors exist. (See paragraphs .31 through .33, and the Appendix [paragraph .85].) â€Å".31 Because fraud is usually concealed, material misstatements due to fraud are difficult to detect. Nevertheless, the auditor may identify events or conditions that indicate incentives/pressures to perpetrate fraud, opportunities to carry out the fraud, or attitudes/rationalizations to justify a fraudulent action. Such events or conditions are referred to as â€Å"fraud risk factors.† Fraud risk factors do not necessarily indicate the existence of fraud; however, they often are present in circumstances where fraud exists. â€Å".32 When obtaining information about the entity and its environment, the auditor should consider whether the information indicates that one or more fraud risk factors are present. The auditor should use professional judgment in determining whether a risk factor is present and should be considered in identifying a nd assessing the risks of material misstatement due to fraud. â€Å".33 Examples of fraud risk factors related to fraudulent financial reporting and misappropriation of assets are presented in the Appendix [paragraph .85]. These illustrative risk factors are classified based on the three conditions generally present when fraud exists: incentive/pressure to perpetrate fraud, an opportunity to carry out the fraud, and attitude/rationalization to justify the fraudulent action. Although the risk factors cover a broad range of situations, they are only examples and, accordingly, the auditor may wish to consider additional or different risk factors. Not all of these examples are relevant in all circumstances, and some may be of greater or lesser significance in entities of different size or with different ownership characteristics or circumstances. Also, the order of the examples of risk factors provided is not intended to reflect their relative importance or frequency of occurrence.† AU Section 316 guidance – Appendix paragraph 85 Information Analysis Incentives/Pressures a. Financial stability or profitability is threatened by economic, industry or entity operating conditions, such as (or as indicated by): High degree of competition or market saturation, accompanied by declining margins. There is a very high level of competition and market saturation. A cause for this is the increase in foreign companies that are coming into the market. This is causing U.S. companies to streamline their operations. With the increased competition JFF is being forced, along with other U.S. companies to streamline efforts. This may have affect on health and safety concerns down the road. The pressure to increase efficiency and profitability is very high. High vulnerability to rapid changes, such as changes in technology, product obsolescence or interest rates. There have been a lot of changes in operations this past year at JFF. Some of the rapid changes in 2012 include year-end bonus incentive plan, decreased head-count in SGA, new employees in accounting department, decreased profitability of local investments, shortened exchange rate, credit review standards for new customers, and management. These changes have seemed to have important roles in 2012. Year-end Bonus Incentive plan has increased net sales 10% from 2011 to 2012. May increase the amount of pressure placed on sales department. Decreased head count in SGA has caused for the internal auditors to be understaffed and may result in compliance issues. New Employees in the accounting department may cause a increase in misstatements due to unfamiliarity. The decreased profitability of investments is causing a loss that have decreased invest in cash flows. The decreased return/exchange window from 14-days to 5-days will decrease the chances of the firms returns and will allow for a decrease percentage of allowance for returns The increased credit review standards for new customers will help decrease the chance of uncollectable amounts and ultimately decrease accounts receivable. Management changes may cause a increase in chance of error and bad judgment due to the inexperience management has with this company. Significant declines in customer demand and increasing business failures in either the industry or overall economy. Operating losses, making the threat of bankruptcy, foreclosure or hostile takeover imminent. Recurring negative cash flows from operations and an inability to generate cash flows from operations while reporting earnings and earnings growth. Rapid growth or unusual profitability, especially compared to that of other companies in the same industry. New accounting, statutory or regulatory requirements. b. Excessive pressure exists for management to meet the requirements or expectations of third parties due to the following: Profitability or trend level expectations of investment analysts, institutional investors, significant creditors or other external parties (particularly expectations that are unduly aggressive or unrealistic), including expectations created by management in, for example, overly optimistic press releases or annual report messages. Need to obtain additional debt or equity financing to stay competitive —  including financing of major research and development or capital expenditures. Marginal ability to meet exchange listing requirements or debt repayment or other debt covenant requirements. Perceived or real adverse effects of reporting poor financial results on significant pending transactions, such as business combinations or contract awards. c. Information available indicates that management’s or those charged with governance’s personal financial situation is threatened by the entity’s financial performance arising from the following: Significant financial interests in the entity. Significant portions of their compensation (for example, bonuses, stock options and earn-out arrangements) being contingent upon achieving aggressive targets for stock price, operating results, financial position or cash flow. Personal guarantees of debts of the entity d. There is excessive pressure on management or operating personnel to meet financial targets set up by those charged with governance or management, including sales or profitability incentive goals. Opportunities a. The nature of the industry or the entity’s operations provides opportunities to engage in fraudulent financial reporting that can arise from the following: Significant related-party transactions not in the ordinary course of business or with related entities not audited or audited by another firm Information not available A strong financial presence or ability to dominate a certain industry sector that allows the entity to dictate terms or conditions to suppliers or  customers that may result in inappropriate or non-arm’s-length transactions. None They were targeting customers where they haven’t done much business in the past, such as public facilities, movie theaters and other types of retail facilities. Assets, liabilities, revenues or expenses based on significant estimates that involve subjective judgments or uncertainties that are difficult to corroborate. No. The overall result is that as a percentage of net sales, their gross profit has gone from about 15% to about 16% or maybe a little more in 2012. Significant, unusual or highly complex transactions, especially those close to period-end that pose difficult â€Å"substance over form† questions. Information not available Significant operations located or conducted across international borders in jurisdictions where differing business environments and cultures exist. The information did not mention operations conducted across international borders. They may not consider conduct across international right now. Significant bank accounts or subsidiary or branch operations in tax-haven jurisdictions for which there appears to be no clear business justification. No. The company got a call from the bank saying they were over drawn in the main operational account Since ample amounts of money are held in the reserve account the bank authorized the checks they issued b. There is ineffective monitoring of management as a result of the following: Domination of management by a single person or small group (in a non-owner-managed business) without compensating controls. Larry and Gwen have worked together for about five years and have known each other for about eight years. They are familiar with each other. They may move from company to company together. Ineffective oversight over the financial reporting process and internal control by those charged with governance. The internal financial information not as detailed as normal. Thomas claims it is easier for the family members to concentrate on the big picture. c. There is a complex or unstable organizational structure, as evidenced by the following: Difficulty in determining the organization or individuals that  have controlling interest in the entity. No Overly complex organizational structure involving unusual legal entities or managerial lines of authority. No High turnover of senior management, counsel or board members. No. However, Gwen brought two accountants who worked for Gwen for about five years and they make everything flow smoothly. The bonuses are determined by senior management based on the individual sales representative’s increase in sales and a number of other factors such as teamwork and customer feedback. d. Internal control components are deficient as a result of the following: Inadequate monitoring of controls, including automated controls and controls over interim financial reporting (where external reporting is required). The internal financial information was not as detailed as normal. Thomas and new accountants have revised the internal financial information, they distribute to present operations at a much higher level with not so much detailed financial information High turnover rates or employment of ineffective accounting, internal audit, or information technology staff. The company focused more on internet sales. They also reduce some leased office space they had. Improvements in certain operating techniques that would reduce costs, such as electricity management. Ineffective accounting and information systems, including situations involving significant deficiencies or material weaknesses in internal control. Not as detailed as normal. Thomas and new accountants have revised the internal financial information, they distribute to present operations at a much higher level with not so much detailed financial information. Thomas claims it is easier for the family members to concentrate on the big picture. In some respects it is true that very detailed financial information can lead to focusing on the little things rather than looking at the bigger picture. Attitudes/rationalizations Risk factors reflective of attitudes/rationalizations by those charged with governance, management or employees that allow them to engage in and/or justify fraudulent financial reporting may not be susceptible to observation by the auditor. Nevertheless, the auditor who becomes aware of the existence  of such information should consider it in identifying the risks of material misstatement arising from fraudulent financial reporting. For example, auditors may become aware of the following information that may indicate a risk factor: a. Ineffective communication, implementation, support or enforcement of the entity’s values or ethical standards by management or the communication of inappropriate values or ethical standards b. Non-financial management’s excessive participation in or preoccupation with the selection of accounting principles or the determination of significant estimates c. Known history of violations of securities laws or other laws and regulations, or claims against the entity, its senior management or board members alleging fraud or violations of laws and regulations d. Excessive interest by management in maintaining or increasing the entity’s stock price or earnings trend e. A practice by management of committing to analysts, creditors and other third parties to achieve aggressive or unrealistic forecasts f. Management failing to correct known significant deficiencies or material weaknesses in internal control on a timely basis g. An interest by management in employing inappropriate means to minimize reported earnings for tax-motivated reasons h. Recurring attempts by management to justify marginal or inappropriate accounting on the basis of materiality i. The relationship between management and the current or predecessor auditor is strained, as exhibited by the following: a. Frequent disputes with the current or predecessor auditor on accounting, auditing or reporting matters b. Unreasonable demands on the auditor, such as unreasonable time constraints regarding the completion of the audit or the issuance of the  auditor’s report c. Formal or informal restrictions on the auditor that inappropriately limit access to people or information or the ability to communicate effectively with those charged with governance d. Domineering management behavior in dealing with the auditor, especially involving attempts to influence the scope of the auditor’s work or the selection or continuance of personnel assigned to or consulted on the audit engagement.