Abortion from a Kantian and Utilitarianism Perspective

Population Growth You and me, we aren’t that different. But when we compare ourselves to the 6. 2 billion people in this world or even the 287. 4 million in the United States, we start to become really different. Take all of the high-rises and stack them up and I bet we could go to the moon. Now you tell me that is not over-population. This world is growing with people everyday and it doesn’t stop. Because of the population and its growth our resources are becoming limited. Our garbage production on this planet is atrocious! It all needs to stop right now.If we stop populating this world with more people we would become better off later on. Like I said our natural resources are limited and everyday a lot of them are getting thrown in the trash. These are all things that have to do with population. Everyday we are changing the environment around us, whether it is building roads, houses or any other thing in that matter. In doing so we are taking up space on Earth. Which means that we are running out of room to grow. And pretty soon we will have no room to grow on this planet. In Bangladesh there are 2,405 people per square mile.Hong Kong is virtually made of high-rises that 6. 8 million people live in. The Chinese region of Macaa is 57,369 people per square mile. These numbers are all because we are running out of room to grow, thus we are turning to high-rises. Brazil has a population of 176. 5 million people and eight out of ten people live in towns or cities and it grows 1. 3% each year. 1. 3% is what the world’s average growth rate is. And you think that is bad, look at Africa, which has a growth rate of 2. 4% and of course is the highest in the world.Tokyo, Japan, home of 34 million Japanese, is the largest city in the world. Mexico City, Mexico has 22. 4 million el locos living in it. New York, New York, has 21. 8 million people in its borders and is the 4th largest city. Sao Paulo, Brazil, has 20 million people that I get to go meet a nd it is the 5th largest city. The 8th largest city is Los Angeles, California that is home to 17. 8 million Americans. The 19th largest city is Rio de Janeiro, which is home to 12 million Brazilians who I also get to meet. Number 26 is Chicago, Illinois, home to 9. 7 million Americans.Like I said, this world is growing. In 15,000 BC, 5 million people started hunting and gathering food for themselves. In 5,000 BC there were 66 million people in the world and they could finally settle in one place and farm. And now look at this world! The numbers of humans has never been on the downfall for very long. But the world’s growth rate has been falling at more or less . 1% annually. As you recall, the average growth rate is 1. 3%. In about 40 years from now, more than 50 countries will experience negative growth with a world growth rate at about 0. 34% per year.Like I’ve said, there are some natural resources that are running out. 70% of the Earth is covered in water. Only 25% of water supplies are clean and healthy in Ethiopia. 69% of water we use is for farming. Since 10,000 BC, humans have destroyed half of our world’s forest. Lets face it; mineral resources are finite and should be recycled for future generations. For example, the 287. 4 million Americans use ten times the amount of oil Africa does with 840 million people. Although this is not a renewable resource, it is a natural one we are going to run out of real soon.As common sense kicks in, we realize that the more people there are the more oil we use. Now you can take that fact and apply it to ANY resource. To set it straight, 2,000 years ago there were 250 million people in the world. 1700. 679 million people 1900. 1. 63 billion people 1920. 1. 96 billion people 1950. 2. 52 billion people 1990. 5. 29 billion people in the world. In 1999 the world hit 6 billion people. Today there is about 6. 3 billion and it is growing every day. This is not a good thing. Our environment is being stret ched to its limits and it has to stop. We need to stop it by stopping population growth.

The Battle of Vimy Ridge and Its Effect on Canadian Nationalism

Many historians believe that the success of the Canadian Corps in the Great War was a primary source in the development of Canadian nationalism and pride amongst citizens and soldiers. Canada’s identity and reputation evolved on an international scale as a result of Canada’s war efforts through memorable battles such as the Battle of Somme and the Battle of Vimy Ridge. These battles also helped Canada earn its sovereignty, making them less and less of an imperial dominion under the control of Britain, therefore allowing Canada to make more independent decisions in regards to world affairs.French-Canadians sought for independence as they were opposed to both British imperialism and Canada’s involvement in the War; this would help spark Canadian nationalism and help preserve French culture. The Canadian Corps was formed by the Canadian Expeditionary Force and consisted of four divisions by August 1916. It was made up of people from different provinces and different ethnicities; however they all fought representing their Country. It was noted by one veteran, â€Å"We went up as Albertans and Nova Scotians. We came down as Canadians†.When Canadian troops first arrived in England, Lord Kitchener, the British Minister of War, intended to split up the Canadian divisions amongst existing British battalions. However, Sam Hughes, the Canadian military commander ignored Lord Kitcheners intentions and kept the Canadian soldiers together. This showed that Canada could fight as an independent unit and was not just an extension of the British army. Distinguishing the Canadian Expeditionary force from the British force gave soldiers a sense of national identity and pride.While Canada joined the war based on the obligation to help Britain, they were now representing Canada by fighting for their patriotism. The Canadian Corps was regarded as one of the most effective fighting forces on the Western Front. Their effectiveness came from their ability to study the successes from other allied forces, which they used to implement doctrine and new tactics that were religiously practiced in training and eventually put to use on the battlefield. This was most noticeable during the Battle of Vimy Ridge in 1917, where Canadians achieved victory that no other allied force could achieve.The Canadian victory at Vimy Ridge was referred to by the media as â€Å"the birth of a nation† where they earned respect from the other allied nations and proved that they were a strong and independent nation. For the first time, all four Canadian divisions fought in the same battle as a cohesive unit where they â€Å"captured more arms and more prisoners (4,000) than any other Allied offensive since the start of the war†. This instilled national pride not only within the soldiers but within the nation itself.After the Battle of Vimy Ridge, Sir Arthur William Currie was appointed as the first Canadian commander of the Canadian Corps which was p reviously commanded by the British. This was a pivotal point in Canadian history as Canada earned the respect from the British to command their own units, signifying Canada’s independency from Britain. After the Great War, Canada continued to demonstrate its independency from Britain. At the 1919 Paris Peace Conference, all the countries involved in the war were gathered to sign the Treaty of Versailles; Canada demanded to sign the treaty without British permission.This gave Canada worldwide recognition of being a separate nation from Britain and allowed them to have a stronger position in regards to world affairs. The view of Canada being a separate identity from Britain was also amplified when they joined the League of Nations as an independent country. Both these events demonstrated that Canada has a voice and is able to make independent decisions in regards to world political affairs. On the opposite scope, French-Canadians were establishing nationalism within Canada.The majority of French-Canadians were highly against British imperialism and the fact that Canada joined the war based on this notion. French-Canadians wanted to be independent of Britain and felt that it was not their duty to support them in the war. Henri Bourassa with support from French Canada urged that Canada separate from Britain so that they would no longer be dragged into wars. By the influence of Bourassa, many French Canadians were opposed to volunteering to the Canadian Expeditionary Force.Bourassa believed that Canada’s commitment to help Britain win the war would eventually lead to conscription; this would then force many French-Canadians to participate in the war. Bourassa felt that the â€Å"war was merely serving British imperialist aims† as Canadian politics introduced Regulation 17 in 1912 which limited French language education. Regulation 17 was believed to be the main reason why French-Canadians did not participate in the war. English Canadians though t that French Canadians were not pulling their weight in the war effort as only 5% of volunteers came from French Canada.Despite Bourassa’s efforts to prevent conscription, Prime Minister Robert Borden implemented conscription in 1917. In the end, only 24,132 conscripts made it to France before the end of the war. The Great War was considered by many Canada’s war of independence. Through the progression of the war and after many victories, Canada earned worldwide recognition for their achievements. More specifically, their use of highly developed tactics enabled them to earn victory at Vimy Ridge where both the British and French forces had failed.Battles such as the one at Vimy Ridge provided a national identity for Canada, both on the international and domestic scales. This marked the start of Canada’s sovereignty, separating them from British Imperialism which would continue well up into the mid 20th century. ——————â €”———————– [ 1 ]. Weir, E. (Fall, 2004). Using the Legacy of World War I to Evaluate Canadian Military Leadership in World War II. Journal of Military and Strategic Studies. [ 2 ]. Maroney, Paul. (1998). ‘Lest We Forget’: War and Meaning in English Canada.Journal of Canadian Studies. pp. 108-124. [ 3 ]. Bindo, Kathryn (1979). More Than Patriotism. Toronto, ON: Personal Library Publishers. [ 4 ]. Nersessian, Mary (April 9, 2007). Vimy battle marks birth of Canadian nationalism. CTV. ca [ 5 ]. Baril, Lynda (2002). Ordeal by Fire. Canada: A people’s History. http://www. cbc. ca/history/EPISCONTENTSE1EP12CH1PA3LE. html, accessed 2012 Nov 3. [ 6 ]. Bourassa, Henri. The French Canadian in the British Empire. (London: John Murray, 1902), 26, 30-31. [ 7 ]. Brookl, Adriana.The Canada/Britain Relationship. The William Ready Division of Archives and Research Collections. http://library. mcmaster. ca/archives/exhibi ts/worldwar_canadabritain, accessed 2012 Nov 3. [ 8 ]. Murrow, Casey (1968). Henri Bourassa and French Canadian Nationalism. Montreal, QC: Harvest House. pp. 87-88. [ 9 ]. Ibid. p91. [ 10 ]. Bumstead, J. M. The Peoples of Canada, â€Å"A Post-Confederation History†. [ 11 ]. Ibid. [ 12 ]. English, J. (1991). The Canadian Army and the Normandy Campaign: A Study of Failure in High Command. Praeger Publishers.

Charles Robert Darwins Accomplishments

Charles Robert Darwin, the biologist, the psychologists, philosophist, founder of evolutionism who put forward the doctrine of biological evolution, which destroys all kinds of idealistic theology and species invariance. The idea of a gradual and continuous change in all species of plants and animals was expressed by many scientists long before Darwin. But it was Darwin who put forward a completely new hypothesis regarding living nature, generalizing individual evolutionary ideas into one, the so-called theory of evolution, which was the most widely spread in the world.He published â€Å" The Origin of Species by Natural Selection† in 1859. It should be noted that despite the huge popularity among the reading public, the idea of a gradual appearance in the living nature of new species for the scientific community of the time turned out to be so unusual that it was not accepted immediately.Darwin suggested that in competition among animal populations, only those will survive th at have properties of benefits under given specific conditions, allowing producing offspring as well. His theory is based on three principles: a) heredity and variability; b) the struggle for existence; c) natural selection.Variability is an inalienable property of all living things. Despite the similarity of living organisms of the same species, two completely identical individuals cannot be found within the population. This variation of features and properties creates the advantage of some organisms over others. A certain variability, or adaptive modification, is the ability of individuals of one species to react in an identical way to changes in the environment. Such group changes are not inherited, so they can not supply material for evolution.The core principle of natural selection has the following implications: Organisms have a tendency to overproduce while living space and food are limited so that creatures must fight for survival. Variants exist in individuals within the same population, and individuals with favorable variations that adapt to the environment will survive and multiply offspring, while individuals without favorable variability will be eliminated. His natural selection principle is based on the prevailing fusion genetic hypothesis at that timeHowever The modern theory of evolution the synthetic theory of evolution (STE), based on the synthesis of Darwins theory of natural selection with Mendels genetics, proves that mutations are the cause of variability abrupt changes in the hereditary structure of the organism that occur randomly do not solve the problem either.The question arises after so many years of the discovery that whether the theory of evolution is the only logical explanation for the development of life?Evolution is the development of life. Recognition that evolution is taking place is the only logical explanation for the observed regularities of modern biological diversity, which i s also confirmed by the paleontological chronicle and embryological data. The theory of evolution is an explanation of the mechanisms of evolution, there can be many theories of evolution

Theories Essay Example | Topics and Well Written Essays - 2000 words

Theories - Essay Example Secondly, there is an individual deterrence in which courts and other law practitioners get certain guidance as to how to deal with the first-time criminals or may be how to carry about sanctions on individual cases so that they deter from the act. Another form of deterrence is absolute deterrence when the threat and the punishment happen to a person who is close to the offender, and thus, he realizes that the same could also happen to him and his family and finally deters. The final form is of restrictive deterrence, when the offender commits one type of sin and refrains from it the next time while, experimenting other misdeeds in subsequent happenings. Deterrence theories offer certain assumptions regarding the implications that the legal/formal and informal controls might have their impacts on further involvement of the convicted persons in other criminal activities (Lebow & Stein, 1989). They say that if control of either type is exercised, it would reduce the number of criminal activities by the person in future. However, studies conducted at different places reflected quite a contradictory picture revealing that control, in the form of arrest, has no effect in the rate of crime pertained to domestic violence (Sherman, Smith, Schmidt & Rogan, 1992). Such a collective impact of the two controls are marked under the category of general deterrence, however, the function of informal control would be discussed under the category of specific deterrence and their hypotheses are discussed respectively. As discussed above, the general deterrence model incorporates the interface of both types of threats and the nature and extent of punishment that they include. There are mainly three hypotheses that come under this category, as elaborated below: This particular hypothesis advocates that when the offender is more concerned and tied to the societal norms and values, only then, the legal threats in the

Week 6 - Observation Journal Personal Statement Example | Topics and Well Written Essays - 500 words

Week 6 - Observation Journal - Personal Statement Example The conversation that one just described is a perfect example of BICS. The two ESOL students were speaking in English. Although there were many grammatical errors, they were able to understand each other. There were minimal pronunciation errors. They were quite familiar with the English vocabulary and they were able to express their thoughts well using the English language. Mark and Leo have already developed their basic interpersonal communication skills though one still notices a slight struggle in finding the right words. The next incident one observed was the English class where Mark and Leo were both enrolled. The topic for the day was a movie review of â€Å"The Hunger Games†. The teacher asked the students their reaction about the movie. Teacher: â€Å"Mark, what you mean is â€Å"violent†. Violet is a color. You should say, â€Å"I did not like the movie because I think that there is so much violence portrayed in the movie.† â€Å"Would you like to repeat that Mark?† Teacher: â€Å"Leo, do you mean you liked the movie because it was suspenseful?† Leo nods. â€Å"Oh, you should have said, â€Å"I liked the movie because I find it suspenseful.† Would you like to repeat that Leo?† Leo smiled and repeated Ms. Holly’s statement. Having observed the English class where Mark and Leo were enrolled, one can say that there so much room for improvement for the two students’ CALP. They still have difficulty with the use of the language skills academically. One can conclude that even if Mark and Leo can already speak the English language for social purposes, they need more support in terms of the use of the language academically. The choice of words and correct grammatical expressions must be further

Marketing Design Innovation Assignment Example | Topics and Well Written Essays - 3000 words

Marketing Design Innovation - Assignment Example ke to the customers can be ascertained as that it provided a refreshing experience to the customers with greater taste along with refreshment (The Coca-Cola Company, 2010). Likewise, Diet Coke is totally free from sugar, which only includes 1 kilocalorie (kcal) for a diet coke of 250 millilitres (ml) consumed by the customers. It has been viewed that the needs of the customers have been frequently changing due to which Coca-Cola has taken the initiative of focusing on products such as Diet Coke and other light products that provide innovative packaging to the customers. Moreover, in order to address the changing requirements of the customers, the company has offered variation in its choices of products to customers that would match their preferences and lifestyle (The Coca-Cola Company, 2012). Diet Coke provides a huge value to the customers as the product has created the awareness of the customers regarding the maintenance of a healthy diet. Diet Coke has been developed in an innovative way and it has been the product that has responded to the trendy requirements of the customers (Bates, 2011). The company i.e. Coca-Cola has understood that through offering the product of Diet Coke, long-term growth can be achieved as it caters the emotional requirements of the customers. Diet Coke has been the product, which has crafted the message of bringing in an evolution within the customers experience that is totally driven towards their preferences and desires. It has been apparent that needs of the customers have been continuously changing and the company has adopted a perfect strategy by introducing Diet Coke in the market as the product tends to address the changing requirements of the customers (Bates, 2011). In the present day context, people have become more conscious about their health maintenance and Diet Coke has been the perfect product, which has been developed considering the aspect of health maintenance for customers. This particular factor has helped in

Cultural analysis of baha'i faith Assignment Example | Topics and Well Written Essays - 500 words

Cultural analysis of baha'i faith - Assignment Example Such designations as Brahma, Yahweh, Allah, and God all talk about the same supernatural being, whose nature is inaccessible and unknowable to humanity (Kourosh and Hosoda, 445). Moreover, we study about God through his messengers, who guide and teach humanity. Bahà ¡Ãƒ ­s have faith in the oneness of all faiths or religions, as they originate from one God. The main purpose of all faiths is to educate and guide humanity. However, Bahà ¡Ã¢â‚¬â„¢u’llà ¡h says that the teachings of different regions appear to divulge and differ mainly because the truths that are preserved in those religions were revealed in a way that was adapted to the limitation, conditions, and needs of those getting that revelation, just as in the famous narrative told by Budda, in which the blind men varied in their perception of the same elephant. When challenging religious beliefs, one must choose, whether deliberately or not from one of this three mismatched, central belief systems. One, that the religions are developed by man, second, that a particular religion is correct, or thirdly, all religions are part of a united whole. Without the teachings of Baha’i the latter choice has always been an issue due to the absence of a religious framework to help individuals get to know how religions can fit together. What Baha’i teaches is unity to prevail among religions. Bahà ¡Ã¢â‚¬â„¢u’llà ¡h educated that women and men were like two wings of a bird and that unless both of the wings are developed equally, the bird will not be able to fly. Additionally, he taught that humankind is similar to a garden, whose utmost beauty is established in the diversity of fragrances, textures, and color, not in uniformity. These teachings bring about a main idea that the Bahà ¡Ãƒ ­ teachings do not deny different religions; the teachings are only aimed at bringing all those religions to be unified. The Bahà ¡Ãƒ ­

To evaluate the feasibility of a Thai restaurant in Brighton that Essay

To evaluate the feasibility of a Thai restaurant in Brighton that promotes healthier eating - Essay Example The Phenomenological approach studies the life experiences of an individual and derives meaning from them. The realism approach believes that the truth exists independent of human existence, and can be experienced through our experiences and sensations. On the other hand, the Positivism ideology states that the facts that can be scientifically and objectively verified are the only one we should be able to trust. Given that this study wishes to evaluate the desires and opinions of a large group of people, it was believed the Positivist research would serve best in this case. The use of objective data – gathered using an empirical perspective – makes the process more verifiable and thus, valid. It also controls for biases that we may have that could lead us astray in making our decisions. There are a number of approaches to research, and each brings a number of techniques to the table. The decision to use an objective method instead of a subjective one (quantative data instead of qualitative) may be based on the fact that the questions asked by this study pertained to the general opinion of a large group; and not the detailed opinions of a few individuals. Numerical data is more representative of a large population that qualitative data. This is a Deductive study, i.e. – one that verifies the facts in a given condition. This is in contrast to the other option of conducting an inductive study, which would be useful when developing theoretical concepts based on scientifically proven facts. Research strategy   It is proposed that potential clientele be extensively surveyed in order to evaluate the need and demand for a restaurant serving healthy Thai food in Briton. The target population is individuals in the age group of 15-54 years who are primary decision makers when choosing an eating out destination. It was decided that this population be surveyed for their opinions. The process of a Survey was used in order to pick up the specific opinions of a large number of people and analyse the trends thereof (Stangor, 2010). According to the NHS (2009), this consists of approximately  153,000 people. Thus, a minimum sample size of a 100 respondents was chosen in a bid to gain some extent of representativeness. Systematically chosen respondents were chosen and encouraged to fill out the survey form (Kerlinger, 1986). They were given a description of the reasons for conducting the study, and were assured of the value of their inputs. Those respondents who were reluctant w ere not pressed, and the researcher passed on to interview the next chosen respondent. Data thus collected was analysed statistically to verify that any trends seen were not due to chance in order to draw conclusions (McBurney, 1996).

Article 2 (Economics) Why Knockoffs Can Help a Strong Brand

2 (Economics) Why Knockoffs Can Help a Strong Brand - Article Example o the article has been provided by Renee Gosline’s study in Massachusetts Institute of Technology and also by Yi Qian of the National Bureau of Economic Research. According to the research findings of the two above mentioned researchers, counterfeits serve as a passage to the original products and have positive effects on the sales of the original brand products. The counterfeits brands therefore according to the article can be said to have more advertising effect than substitution effects and therefore pose no much danger to the original brands. They actually save them from more advertisement charges since sooner or later the consumers realize the difference between the original and the counterfeit and move to the original. This knockoff effect does not however affect only the formal brands which have trademarks and are protected by law. The article further explains that even individual creators with their own unique line of designs and creativity can have copies of their work being reproduced. The overall effect and outcome is however the same as that of the formal brands since the consumers will realize the difference of the original and the counterfeit and move to the original. Raustiala, Karl and Springman, Chris. â€Å"Why Knockoffs Can Help Build a Strong Brand.† Freakonomics 9/5/2012. Retrieved from:

Give a critical assessment of the realist critique of liberalism int Essay

Give a critical assessment of the realist critique of liberalism int the study of international Relations - Essay Example For instance, realism is international politics view that emphasize on its antagonistic and competitiveness (Whelan 2004, p.2). Liberalism, on the other hand, stresses on corporation between countries (Whelan 2004, p.2). Realists in most cases have in been seen criticizing the views held by liberalists with regard to international relations. This paper explores the realist critique of liberalism in the study of international relations Realism is arguable the most dominant international relation theory that has existed since the introduction of the discipline. The theory originated from the traditional thoughts held by scholars such as Hobbs, Machivialli and Thucydides. It is noted that the theory came in to being as a reaction against the interwar liberalists’ philosophy. In this regard, the realists have often used the events of the war to criticize the liberalists’ theory, which they argue, is a fallacy (Donnelly 2000, p.2). Realists strongly believe that the international system has no central authority to govern its affairs. In this regard, they believe that the international relation is at a state of anarchy where each state is struggling to wield power so as to satisfy its own interest. Realists maintain that international politics is all about the struggle for power, which enables every state, achieve its objectives (Whelan 2004, p.12). Realists believe that independent states are the main players in the international politics and that more attention is given to nations to powerful nations in the world with since they have a lot of influence as far as the international relations is concerned. Currently, this believe can be related to the U.S. as one of the most powerful nation in the world with a lot of influence in the international arena. Consequently, realists see other organizations such as non-governmental organizations, international institutions, multinational organizations, and citizens as having very little

Thornton Wilder Essay Example for Free

Thornton Wilder Essay Either we live by accident and die by accident, or we live by plan and die by plan. In Thornton Wilders The Bridge of San Luis Rey, Brother Juniper strives to make this determination. Thornton Wilder may have also tried to ascertain this himself. As one of Americas most respected contemporary authors, Thornton Niven Wilder has received much renown for his works, especially Pulitzer Prize winning The Bridge of San Luis Rey . Why Wilder wrote the novel and why the novel is so famous may be argued through his background and use of specific themes (Books). Thornton Wilders background contribute to his way of writing as well as his outlook on life. In his novel In Life as we Live it, Wilder expresses his strong belief in the preciousness of life: Do humans ever realize life while they live it? (Simoni).When someone asked Thornton Wilder about his purpose in writing The Bridge of San Luis Rey, he replied that he was posing a question: Is there a direction and meaning in lives beyond the individuals own will? (Society). The three principle influences on the writings of Thornton Wilder were his religious background, his love of classicism, and his worldwide travels. Wilders Family and homelife also affected his writing greatly, especially his father (Books). The time period of his life aslo brought influence on Wilders writing. During this time was World War II in which Wilder served and received ideas. The reason for Wilders wide acceptance and large renown in society may be answered through the authors Life influences, the time period in which he grew up, and the style and themes that he uses in his writing. Thornton Niven Wilder was born in Madison , Wisconsin on April 18, 1897, as one of five children, one of which was his twin, of Amos Parker Wilder and Isabella Wilder.Thorntons father was a newspaper editor, diplomat, and a strict Calvinist. His father had a great impact on Wilders writing. In The  Bridge of San Luis Rey, the Wilder said that the idea of the collapse of the bridge stemmed from arguments with his strict father. In 1906 the family moved to Hong Kong, where his father had been appointed American Consul General. After six months his mother returned with the children to the United States, but the family rejoined again in 1911 in Shanghai, where his father had been transferred. Wilder stayed in China for a year (Encyclopedia). Wilders home life was characterized by a strong religious and intellectual atmosphere which allowed him to read expansively. This habit was the main ifluence in his career (Books). In 1915 Wilder enrolled in Oberlin College, where he studied the Greek and Roman classics in translation. Classicism played a major role in the works of Thornton Wilder. Classicism is the imitation or use primarily of the style and aesthetic principles of ancient Greek and Roman classical art and literature. In 1917 the family moved to to New Haven, Connecticut, and Wilder entered Yale University. He bagan to write The Bridge of San Luis Rey on the winding walk from the golf club to graduate college. Although the novel asks the question of why those five died? Wilder states, I have left this question unanswered. As I said earlier, we can only pose the question correctly and clearly, and have faith one will ask the question in the right way. (Society). He began to write it in his rooms on the top floor of the eleventh entry of graduate college and finished it the following year while teaching at Lawrenceville (Books). The time period of all these events also contribute to Wilders way of writing.

Product Offering Essay Example for Free

Product Offering Essay BMW, the Ultimate Driving Machine, is developed from an independent company. This company was able to focus on turning great ideas into great cars. The company exhibits one of the most recognizable logos in the world, the blue and white BMW insignia which is known as the Roundel. This emblem depicts motion as it portrays the movement of an airplane propeller against a clear blue Bavarian sky. One of the most visible BMW design elements is the twin-kidney grill, introduced in 1933, the distinctive shape of the kidneys first emerged from an effort to reduce aerodynamic drag. BMW is manufactured in the Leipzig Plant in Germany, which has been called one of the ten most important buildings of the 21st century. The building was designed by the renowned architect Zaha Hadid. The BMW company has remained relatively small and very independent for over 90 years. Market needs The BMW Company indicated that it is not enough to build great cars, but also to strive to create lasting relationships. The BMW ownership experience is said to be a partnership with the drivers, this experience continues to drive the market for these vehicles. The experience also shows the excellence in performance and how committed the company is to the vehicles that bear their name. The BMW Performance Driving School was built to create better drivers and to attract customers. They build these facilities because of their need to remain competitive in the market, with the idea of fine tuning their vehicles. The need for BMW motor vehicles continue to grow because of their performance as compared to vehicles in the same class. Customers are seeking quality craftsmanship, well thought out design, and excellent customer service so as to build a loyal customer base. Market  growth With the present economy, where unemployment rate is at an alarming 9.5%, and the prices of motor vehicles going down due to competition by so many vehicle manufacturers, the BMW market has had slight growth throughout the world. Consumers are discovering the fun of driving a BMW. SWOT analysis BMW Motor Company is independent; therefore, they can do things differently in terms of developing their vehicles. They do not have to cut corners or costs to satisfy a parent company. This is one of the reasons for their strength in the market. BMW has an important racing heritage. All BMW vehicles feature near perfect front/rear weight distribution. This balance in the product is for high performance handling. BMW continues to gain more opportunities both locally and abroad, because of their attention to details and their innovative efforts. BMW weaknesses lies with cost of the vehicles, most of their vehicles are above the $30,000 mark, which is not affordable by the average consumer. BMW is a motor vehicle company, and like other motor vehicle manufacturing company, is under threat. Other companies have manufactured and produce great automobiles which are competitive and comparable to the BMW. Companies such as Ford Motor Company, Toyota Motor Corporation, Daimler Chrysler AG, Volkswagen AG, Nissan Motor Corporation, Ltd., and Honda Motor Corporation have also produced top of the line motor vehicles with competitive prices and therefore, pose a threat to the BMW. The slump in the economy is also a threat to BMW, since less people will be able to afford the vehicles. Competition Since BMW is an independent motor company, it has relatively few major competitors, however, as an automobile company it still has a stiff competition. With today’s economy, consumers are not able to afford higher priced vehicles made by BMW, and are buying more affordable domestic and international cars. Companies like Toyota, Hyundai, or Ford may have more customers, but BMW is not for the average customer. In fact, most of these companies advertise and run promotions so much, that it can devalue the product offering in buyers’ minds, which is why BMW carefully promotes its products. The type of consumer that typically buys a BMW will not buy  lower-end cars, but will consider other cars made in Germany, like Porsche, Audi and Mercedes, which are the closest competitors for BMW. Mercedes focuses more on luxury, whereas Porsche is more of a sports-car line. This is why BMW has created the Ultimate Driving Machine, since it can offer what all of these other German aut omobile companies offer, at a reasonable price when compared to them respectively. Product Offering/ Product Definition BMW is an international automotive company that designs middle and high-end cars for consumers. The main product lines offered by BMW are the 3 series, 5 series, 7 series, and M series. The 3 series car is a smaller, faster car, whereas the 5 and 7 series are the higher end luxury sports car. The M series is the ultimate sports car with handling like that of a Porsche. The reason BMW makes these higher priced, higher end sports cars, is because this is what the consumer wants. When offering products, companies like BMW â€Å"make sure that the quality of the product offerings is in fact the quality that consumers really want†(Kotler, 2006). BMW’s product offerings give the company its product definition, which allows the company to stand apart from other companies. If a consumer wants a regular car that gets them from point a, to point b, they buy a Honda Civic. However, if a consumer wants a car that gets them to and from the same place, but with an extra kick of sport and luxury, they buy a BMW. Product Identification Product recognition, preference, and insistence are the goal of product identification. This can be achieved through the creation of logos, symbols, slogans, colors, and brand names. The BMW brand carries a rich history of quality engines, brakes, aircrafts, and automobiles. Land, air and seagoing vehicles, automobiles, bicycles, accessories for automobiles and bicycles, vehicle components, stationary engines for solid, liquid and gaseous fuels and their components and accessories(http://en.wikipedia.org/wiki/History_of_BMW). The brand is symbolic due to its early 1900’s association with World War I /II development of aircraft engines and flight schools. During the 1920’s BMW began manufacturing motorcycles and re-designed the original logo. The new logo incorporated portions of the original logo to maintain recognition with existing consumers as well as build value around the automobile side of the  business. †The inner area of the Rapp logo was decorated with the head of a black horse – Rappe in German. By analogy with this, the blue and white panels of the Bavarian national flag were placed at the center of the BMW logo. Not until the late 1920s was the logo lent a new interpretation as representing a rotating propeller. The BMW Trademark, called a roundel, was submitted for registration on the rolls of the Imperial Patent Office, and registered there with no. 221388 on December 10, 1917†( http://en.wikipedia.org/wiki/History_of_BMW). BMW has achieved its strong product recognition through effective international marketing of quality, value, prestige, and class. The company has done an excellent job maintaining brand value, while working to target several variations of segmented consumers. BMW has established preference and insistence through effective marketing of high quality, service guarantee, and luxury. Product Justification The BMW product earns justification through its ability to meet market needs and wants. BMW meets consumer demand from a want perspective. Consumer’s long for the experience to own, lease, or drive a luxury BMW machine. The BMW product serves a need from a service guarantee perspective. â€Å"We design extraordinary cars. It only seems right to offer a service plan to match. No other premium automaker provides such comprehensive benefits for absolutely no cost. So while other car owners will incur from several hundred to over one thousand dollars of maintenance or repair costs during the first 4 years they own their vehicles, you pay nothing for the first 4 years or 50,000 miles†(bmwusa.com). Conclusion BMW is the ultimate driving machine, and as the company offers additional products, consumers are willing to pay a little bit extra for the quality that BMW can provide. The competition is fierce, and the economy is always fluctuating, but BMW has always created the greatest products, backed up by German precision engineering. References (2009). BMW Ultimate Service. BMWUSA.COM. Retrieved on July 12, 2009 from http://www.bmwusa.com/Standard/Content/Owner/BMWUltimateService/Default.aspx (2008). History of BMW. Wikipedia.Org. Retrieved on July 12, 2009 from http://en.wikipedia.org/wiki/History_of_BMW Kotler Keller. (2007). A Framework for Marketing Management (3rd Ed.). New Jersey: Pearson – Prentice Hall.

Quakers Are Known As The Society Of Friends Religion Essay

Quakers Are Known As The Society Of Friends Religion Essay The Quakers, also known as the Society of Friends, are a group of Christians that are tolerant of other religions. They do not believe in sexism, racism, or war. As a society they preach love, truth, and tolerance. They believe in treating every person as a best friend, yet this peaceful group of Christians was viewed as one of the largest threats to Christianity and the Puritan way of life during the mid-17th century. They were persecuted, whipped, and hung by the Puritans in the Early American Colonies. Why would the peaceful Society of Friends be so greatly feared that it would drive the Puritans to persecute them so? Were the Quakers that large of a threat, or was this just another example of antagonism that existed between other Christian bodies in the past? This paper will argue that the Quakers were feared only because they had a different religious view than the Puritans and that throughout history Christians, having a different view points on Christianity has led to persecut ions. First I will cover a short history of how the Quakers and Puritans came to New England. Next I will cover some of the similarities and differences between the Quakers and Puritans. Then I will detail some of the persecutions that the Quakers endured from the Puritans in New England. Finally I will compare the hostility that the Puritans held towards the Quakers, with hostilities that other Christians and groups of Christians faced throughout history. The Puritans started out as a group of Christians who sought to purify the Church of England, during the early 17th century. They felt that the Church should be separate from the rule of the King. The Puritans wanted to be free to worship God how they saw fit, without the King of England telling them how they should worship (Woodman 22). The Puritans also wanted to correct certain practices and ceremonies of the Church of England, which they viewed as Anti-Christian. They wanted to return the Church back to how it was during the apostolic times, before the Church adopted practices that they felt strayed from Gods glory. Unfortunately the Puritans did not have much luck in purifying the Church of England, instead they had stiff opposition to any changes and the Anglican Church ended up passing laws against them (Sweet 18). Since the Puritans were persecuted and unable to change the Church of England, they instead went to the New World in order to create a pure Church that was not controlled by any kind of government (Abbott 232). They viewed New England as a place where they could create their perfect church. They wanted to build a Church that warned against pleasures of the flesh, one that was very plain so as not to detract from the glory of God, and one that promoted a very strict way in which to live. They also wanted to ensure that the government would not be able to control their Church. This would allow them to worship as they saw fit, without government interference. The Puritans thought by doing this that they would be able to live their simple life that was completely devoted to God in every aspect without the fear of persecution (Sweet 21). The Quakers, like the Puritans, also saw the Church of England as being corrupt. They believed that the Anglican Church had strayed from the correct path of God and that it needed changes. They also felt that the church should not be controlled by the King. The Quakers also met stiff resistance, just like the Puritans, and were persecuted for standing up to the King and the Church of England. Laws were quickly passed to try and suppress them, their meeting houses (similar churches) were burned, and the jails were quickly filled with Quakers. Despite this opposition the Quakers were not deterred, instead they continued to preach in England despite the fact that they were constantly persecuted and the Church refused to change (Woodman 22). The Quakers felt the urge to spread their religion around the world, so unlike the Puritans, they did not come to New England to start a new church nor to escape persecution. Instead they traveled to New England in order to spread their religious beliefs. They went to New England as missionaries, but instead of being accepted with open arms by the Puritans, they were immediately thrown in jail. The Puritans then burned the Quaker missionarys books and arranged for their deportation shortly after (Hamm 23). A short time after the first two Quakers were deported, more Quakers began to arrive and the Puritans felt they must stop the Quaker invasion immediately. Soon the Puritans passed laws to fine the ships captains that brought any Quakers to New England. The Quakers soon found it very hard to get a ship to take them to New England. Instead of being deterred, the Quakers simply built their own ship to take them to New England. The Puritans continued to persecute the Quakers as they would arrive. They would whip, brand, and sometimes even mutilate the Quakers who came to Massachusetts. Then the Quakers would be banished and all of their property confiscated by the Puritans. When the Quakers were departing New England, the Puritans would give them a strict warning that promised the Quakers death if they ever returned again. Despite these strict warnings and punishments, the Quakers still continued to return to New England (Hamm 23). What could have caused the Puritans to act so violently towards the Quakers? After all, there were many similarities between the Puritans and the Quakers. They both had suffered persecutions from the Anglican Church and the King of England. They both believed that the government should not control the church and they both thought that the Church of England was had become corrupt and needed to be fixed. Also both the Puritans and Quakers believed that people should avoid the natural pleasures of the world and the pleasures of the flesh, as well as any fashions or customs that could lead to pride and/or selfishness. They both believed in having a simple church so as not to detract from the glory of god and they both disliked the idea that a priest was needed to communicate with God (Jones xx). Despite these similarities between the Puritans and Quakers, there were also many differences. The Puritans, like many religions, had a minister to lead the church services, whereas the Quakers had no ministers or priests (Abbott 232-233). The Quakers believed that every Christian could be a minister in his or her own way and that the Holy Spirit could move any person, whether man, woman, rich, poor, royalty, or peasant, to speak on Gods behalf. For their church services, instead of a person leading the sermon, the Quakers would gather together and wait in silence until the Holy Spirit would move through a person. That person would then be compelled by God to speak for God and to reveal new revelations. Another difference was that the Puritans believed that only a select few were selected by God, whereas the Quakers believed that every individual had an inner light in themselves. This inner light could show every person the way to salvation. It could illuminate sin and show how to avoid anything that was contrary to what God would want a person to do. This inner light also allowed each person to communicate directly with God, without the need for a minister or priest (Hamm 21). The Puritans also believed that reading the Bible was the best way to understand what God wanted. The Puritans believed that the Bible was the inspired word of God and that it held all of Gods truths (Sweet 98). They stressed that studying the Bible was of the utmost importance. The Quakers on the other hand, believed that following the inner light was of the utmost importance, with the Bible coming in second. The Quakers still believed that the Bible was Gods word, but they also believed that God could reveal new things to each person through their individual inner light that may not have been revealed through the Bible (Jones xxi xxii). The Puritans also viewed the sacraments as outward signs of Gods invisible grace, while the Quakers view of the sacraments is purely spiritual. For example, the Quakers do not have baptisms or take Holy Communion. Instead they believed that true communion was gathering together to worship Christ. Also, they believed that the only true baptism was when a person was baptized with the Holy Spirit moving through them. The Quakers then viewed Gods grace not as a visible sign, but one that you could not see. It was a sign that went directly into a persons heart and only that person could sense that they had Gods grace (Abbott 252 Hamm 21). Another difference was equality. The Puritans had a very strict social order, but the Quakers, believing that all men and women were equal, did not have a social hierarchy. The Puritans believed that women should not have public roles, but the Quakers would often give women public roles and allow women to play important roles within their Church (Hamm 23). Also the Quakers viewed every person as if he was a beloved brother. They believe that all life is a sign of Gods grace and every person should be treated as if they were your best friend. This meant that the Quakers did not view any person as outranking another person, even if that person happened to be a King or a Bishop (Woodman185). Persecution of the Quakers in New England Before the arrival of the first Quakers to New England, the Puritans had received anti-Quaker pamphlets. These pamphlets led the Puritans to believe that the Quakers may be a threat to their way of life. Because the Puritans believed that they had set up a perfect society and church in Gods eyes, they did not want anyone to threaten their way of life. Therefore the Puritans viewed all other religions as a potential threat (Sweet 144). When the Quakers did arrive, they immediately viewed them as a potential threat for civil disorder. Because the Quakers did not believe in authority, but that every person was equal, the Puritans viewed this as contempt and disorder in their society. This in turn allowed the Puritans to use state laws to punish Quakers. When the first Quakers came to New England, the Puritans claimed that the Quakers were creating civil unrest and immediately had them arrested and thrown in jail (Chu 6-7). After the first deportation of the very first two Quakers to arrive in New England, the Puritans thought they may have stopped the problem. However when more and more Quakers began to arrive, the Puritans felt threatened by the change the Quakers were trying to bring. The Puritans decided they had to put an immediate stop to anymore Quakers coming to New England. This led to the fines on ships captains for bringing Quakers to New England, but the Quakers continued to arrive and spread their religion. This led to the Puritans fining anyone who even possessed any of the Quakers books or pamphlets. In fact the Puritans were so protective of their society that these fines were not limited to only Quaker books, but to any material from a religion other than the Puritan religion (Wills 19). Despite these fines, the Quakers continued to come and spread their religious beliefs, even though it meant building their own ship to get from England to New England. This constant influx of Quakers only helped to convince the Puritans that Quakerism was definitely one of the greatest threats to their society. They were revolted by the Quakers views on the Bible, direct revelation, giving women public roles, the sacraments, their opposition to taking oaths, and the fact that the Quakers seemed compelled to go where they were not wanted. To the Puritans it seemed as if the Quakers must surely be possessed by demons and that they were out to destroy the Puritans way of life (Hamm 23). They could not fathom anyone in their right mind who would keep going where they were not welcome. The Quakers however, were stubborn. They, like the Puritans, believed that their religion was the correct religion and that God was on their side. At first the Puritans felt that the fines, jail time, and banishment would stop the Quakers from coming, but the Quakers continued to return again and again. When these punishments failed, the Puritans then set up stricter laws to try and keep the Quakers out. They declared that if a male Quaker returned after being banished, he would have his ear cropped. Then if he returned again, the other ear would be cropped. After a third return, the Quaker would have his tongue bored through with a hot iron. For women Quakers, they would be whipped for the first two times they returned and then they would have their tongues bored through for the third offense. When these punishments proved to be ineffective, the Puritans felt that they must set up the death penalty to try and deter the Quakers from coming (Sweet 146). Still the Quakers would kept coming back to try and spread their religion. They would claim that visions and dreams urged them to go to New England and to spread the good word of their religion. Because the Quakers were so persistent on going to New England, despite the punishments inflicted upon them, many more people converted to Quakerism. Once people would see how devoted the Quakers were to their religion and that they would willingly die for what they believed in, it end up drawing many more people to the Quaker religion. This led to the Quaker religion spreading fast and far (Fox 34). Other Christian Persecutions These hostilities between the Quakers and Puritans werent just an isolated incident between these two religions. It has been going on for centuries between Christians and non-Christians, as well as between Christian groups that have different beliefs. Christianitys history is littered with persecutions and individuals who have died for their faith and beliefs. When Christianity was first starting, the Roman Empire had persecuted Christians on and off over the first few centuries. Starting with Jesus who was viewed as a threat to the Empire and therefore was persecuted and eventually killed for his beliefs. Then his followers were also persecuted for following him. For example Paul the apostle, who was a big influence in spreading early Christianity, was persecuted, thrown in jail, tortured, and driven out of towns for spreading the Christian faith. Then in 64 C.E. the Roman Emperor, Nero, blamed Christians for burning the city of Rome, to which he ended up persecuting many more Christians. Many Christians were also persecuted for refusing to pay homage to the Roman Emperors genius or divine spirit. These Christians had viewed paying homage to the emperors genius as idol worship and refused to participate in the act. Christians were also persecuted by the Roman Empire for refusing to perform sacrifices. These Christians were often executed by fire, wild animals, or gladiators in public arenas, in order to send a message to other Christians that they should comply with the rules of the empire (Moore 58-59). The early Christians were persecuted because they had different beliefs than many of the Romans and therefore were viewed as a threat even though they may have been peaceful. This however, did not keep them from persecuting others as time went on. Other groups of Christians that also faced opposition and hostilities, during the first couple of centuries that Christianity came into existence, were the Ebionites, Gnostics, and the Marcionites. These three groups were Christians that had different views on Christianity than the proto-orthodox Christians. For this they were persecuted and completely destroyed by the proto-orthodox Christianity. For example, the Ebionites believed that in order to be Christian a person must be Jewish and follow all of the Jewish traditions from eating a kosher diet to circumcisions. They also believed that Jesus was the adopted son of God and did not result from a virgin birth. Because of these beliefs the Ebionites were not popular with other Christians that wanted to get away from the Jewish traditions, which led to them being persecuted and eventually their religion was wiped out (Ehrman 100-102). The Marcionites were also considered heretics and persecuted for having different beliefs than the proto-orthodox Christians. They were seen as a significant threat and even had five volumes of books written against them in order to attack their beliefs. Their beliefs differed because they believed in two Gods, one was the evil Old Testament God and one was the good New Testament God. They also believed that Jesus was not actually human, which greatly contrasted with proto-orthodox Christianity. (Ehrman 103-108). The Gnostics also had different views than the proto-orthodox Christians, which led to them being harassed and persecuted. The Gnostics believed that Jesus wasnt actually human, that the material world was completely evil and the spirit world was good, that there were multiple Gods, and that only certain people had a divine spark in them that would allow them to go to heaven. These ideas caused the Gnostics to be considered heretics and another threat to Christianity. Christians were even warned on how to spot possible Gnostics in order to try and drive them out of the proto-orthodox Christian churches (Ehrman, The New Testament 197-201). Persecutions among different Christian orders continued, but persecutions even occurred within the same Christian order. Whenever there was a split in beliefs, Christians would often argue over who was right and who was wrong. This would often lead to more persecutions. One such example was around the 8th century when there was a huge conflict over icons of Christ, the Virgin Mary, and the saints. Christianity split into two groups, each of who thought their views were correct. One group was the iconoclasts, who believed that all icons should be destroyed, and the other group was the iconodules, who believed that icons where just simple glimpses of what heaven may be like. This difference in beliefs led to violent conflicts over who was right and who was wrong. Constantine V, Emperor Leo IIIs son, had some of the greatest and harshest persecutions of this time. He had hundreds of iconodule monks tortured by gouging out their eyes, cutting off their tongues and noses, setting their be ards on fire, and even executing those that stood against his iconoclast view. These hostilities between the iconoclasts and iconodules lasted from 726 until 787 C.E. (Nystrom 134-235). Another example of hostilities between Christian orders was between the Protestants and the Catholic Church. The Protestants were persecuted because they interpreted the Bible differently than the Catholics. The Protestants then used these new interpretations of the Bible to try and change the Catholic Church. Some of the changes they wanted were to eliminate indulgences, reduce the sacraments from the seven to only baptisms and communion, and to use scripture alone as the primary guide for faith. The Catholic Church on the other hand wanted to keep indulgences, all seven sacraments, and to continue using scripture in conjunction with church teachings as the ultimate authority for faith (Moore 182-183). These differences led to an irreparable split between the two Christianities, with the Catholic Church declaring that the Protestants were. Conclusion In conclusion, these hostilities between Christian groups and between Christians and Non-Christians were very similar to the hostilities between the Puritans and Quakers. All of the hostilities had to do with different views on Christianity resulting in persecution of one of the Christian groups. These persecutions ranged from imprisonment, to excommunication, to banishment, or even to death. The Quakers had very different views on Christianity than the Puritans. Because the Puritans felt threatened by these differences, they persecuted the Quakers. This was very similar to many other persecutions throughout the history of Christianity. Christians when they were first forming had different viewpoints than non-Christians. Then as Christianity grew, factions of Christians separated because they had different viewpoints on how Christianity should be. This in turn led to the new groups of Christians, with the new viewpoints, who were often persecuted by the original group of Christians. While it may seem that the Puritans were especially harsh on the Quakers, it is obvious that they were not the only ones to use death and punishment to deter what they viewed as a threat to their way of life. When two groups of Christians have opposing viewpoints, and they both believe very strongly that they are right and the other group is wrong, this inevitably leads to hostilities between the two groups. If the hostilities are strong enough, there were likely to be punishments and maybe even death to deter and stop the spread of the opposing groups beliefs. These hostilities are likely to continue in the future as new revelations come about over what Christianity should be and what practices should be followed. Only time will tell what new Christianities will branch off of the vast array of Christian orders that are already established, but it is almost certain that new branches of Christianity will meet opposition and persecution from one or another of the already established br anches of Christianity.

Article Review (entertainment) :: essays research papers

â€Å"On the Money†, an article written by Allison Hope Weiner, is a brief article written as an effort to help explain the controversy surrounding the celebrity telethon that was held almost three months ago. The telethon, America: A Tribute to Heroes, ended up receiving donations totaling an estimated one hundred and fifty million dollars all put into a fund overseen by the United Way, called the September 11th Fund. This fund has received over three hundred and forty million dollars all from donators. The controversy of the telethon arises with the distribution of the money. During the telethon, celebrities were stating that all of the money donated would go directly to the victims of September 11 and their families. Even though the charity supporting the event, the United Way, relinquished their administrative costs, the other organizations that were awarded donated money did use some of the donations to pay for their operating costs. The other controversial issue that is explained in this article is length of time taken to deliver the donated money to the victims of the national tragedy. The article explains that it takes time for charities to give money to disaster victims. Plans must be in place for who obtains the money and how much they receive. The last controversial issue examined in this article is the celebrities who encouraged people to donate to this fund and their role in how the money is spent. Bill O’Reilly has accused the celebrities of using the telethon to improve their public image instead of helping the victims of September 11. He also states that if celebrities put more pressure on the charities involved they would be better organized and aid the victims further. I believed that this article was important to the entertainment industry in the segment of celebrity endorsements. When celebrities, such as George Clooney and Julia Roberts that are idolized by the American public, endorse a product, or give their opinion on a controversial subject, they usually have a following of their fans that agree with them. People tend to trust celebrities and their opinions on subjects. This very great power was illustrated well during the telethon in discussion. When this power is misused or used to benefit the celebrity at the cost of victims of a horrible tragedy, the public image of the celebrities involved becomes marred. During this telethon, many celebrities told us that one hundred percent of the money donated would go directly to the victims of September 11.

Stags and Hens - personal performance review :: Drama

Stags and Hens - personal performance review Drama coursework!!! The practical piece that I performed on 16th December ‘04 was a play written by Willy Russel called ‘Stags and Hens’. It was written in 1978 and is set on a hen/stag night in Liverpool for what was at that time, the present - reading the play, however, and comparing it with the portrayal of present day Liverpool I noticed no obvious changes. Another play that I have studied is ‘Blue Remembered Hills’ by Dennis Potter. This play was written in and is set in the heart of Devon in WW2 year 1943 with a cast of 5 boys and 2 girl characters; all of which are children around the age of 7. Composed for a cast of 5 female and 5 male characters, ‘Stags and Hens’ highlights a variety of ways in which men and women differ from each other. The two scenes consist of several location switches, initially between the male and female WC rooms at a nightclub - followed by further ventures into the nightclub itself. When reading a male section, I noticed how there was little hesitation from the majority of characters when it came to leaving their vomiting friend in the WC, whereas the ladies refuse to leave their friend behind while she does her make-up. This points out how men and women can react differently to a situation; here, whilst the women are showing sensitivity and care for each other’s feelings, the men appear thoughtless and self-indulgent. Links similar to this one are made throughout the play, and although not always noticed at first, usually become clear with hindsight. Initially, the male and female characters are kept separate from each other, but as the night progresses they mix up more; this gives the impression of awareness and organisation at the beginning, gradually smudging into a drunken confused muddle towards the end. It is a common feature of modern society for men and women to form separate alliances, and is often encouraged by gender division in everyday things. Things that aren’t even considered like going to the toilet; it is seldom that anyone will see a unisex toilet in public. Also, it is seen as normal for men to play football and drink beer, and women to wear make-up and drink ‘girly’ drinks. This is accentuated in ‘Stags and Hens’ on several occasions. Both genders make referrals to each other putting these stereotypes into place: girls – ‘Y’ can bet they’ll be pourin it down them like it’s goin’ out ‘a fashion.’ (Talking about the men) guys – ‘A woman has responsibility to her feller.

The Importance of Roger Spottiswoode’s Screen Adaptation of And The Ban

The Importance of Roger Spottiswoode’s Screen Adaptation of And The Band Played On [1] Hollywood is no longer just a name, it is a business, a living entity holding America’s people in its grasp, and it is not about to let them go. Gradually taking on more responsibility and trying to build up its reputation over the years, Hollywood has progressively assumed the position of history-teller for the American public. This role, whether or not an appropriate one for an industry such as Hollywood to tackle, has catapulted actors and actresses into high paying, high visibility positions. History has and will continue to be one of the main subjects that the movie industry has been fascinated with. It is an alive and very fragile subject that, through its multi-dimensional character, requires careful attention by everyone involved in the project. Whenever Hollywood tackles an historical topic, whether portraying a non-disputable factual event or only a vaguely one, the industry is bound to encounter dispute and criticism. [2] Regardless of how careful the director, producer, and actors are at being loyal to the subject matter, then, the question still remains whether or not Hollywood is a legitimate resource for historical matter. Is it possible for a dramatic, high priced and glitzy medium to be honest and true to its subject matter in such a way that viewers are not confused but more educated walking out than they were walking in? Is the Movie Theater any place for history to be learned? Directors fight and argue that indeed Hollywood is equally as reliable and legitimate a source as other "texts." The movies provide a more immediate resource, allowing history to change from the dreaded school subject to an appea... ...-. Conduct Unbecoming: Lesbians and Gays in the U.S. Military: Vietnam to the Persian Gulf. New York: St. Martin’s Press, 1993. ---. The Mayor of Castro Street: The Life & Times of Harvey Milk. New York: St. Martin’s Press, 1982. â€Å"The True Virus.† The Economist 8 June 1991 (v319 n7710): 83. Video Against AIDS. v1-3. Curated by John Greyson and Bill Horrigan. The Video Data Bank with V Tape/Canada, 1988 Voices From the Front. Video. Dir. Robyn Hutt, David Meieran and Sandra Elgear. Cinemax/Vangaurd Cinema, 1991. Wallis, Claudia. â€Å"Battling AIDS; More Misery, Less Mystery.† Time 29 April 1985: 68. Weintraub, Bernard. â€Å"Stars Flock to Be in HBO Film About the Early Years of AIDS.† Rev of And the Band Played On, by HBO Productions. New York Times 11 Jan 1993, Current Events ed.: C11. Werth, Barry. â€Å"By AIDS Obsessed.† GQ Aug 1991.

Maximum Megaherzt Case Study

Magali Ekome Ndong MGT 4330 Dr. Margaret Shipley Tuesday November 6th 2012 Case#4 Maximum Megahertz Project Maximum Megahertz Olaf Gundersen, CEO of Wireless Telecom Company, is facing a difficult situation. He accepted a project proposed by 6 of his cleverest R&D specialist, The Maximum Megahertz project. This project is now behind. In order to get out of this â€Å"quandary† and avoid such issues in the future, Olaf Gundersen and his team should ask themselves these questions. How can they learn from their mistake? How to identify a risky project and put an end to it?This particular case is related to chapter 14 of our textbook. This chapter deals with project closure or what to do when your project is done. Although here our project is not done, these chapters discuss the main reason why it is so. It is said on page 505 of the textbook, â€Å"the closure phase is as important as any other phase of the project. Observation tells us that organizations that manage closure and review well prosper. Those who don’t tend to have projects that drag on forever and repeat the same mistake over and over†.It is said in our case that this project is not the first one Olaf and his company as difficulty with. Matter of fact, there were three other projects that could not be completed in the last 5 years. The CEO kept on investing resources into these projects knowing that they were dead end. We can therefore, affirm that Olaf did not learn from his mistakes. He needs to include in his future plan of action a review stage after each project completion. Here, we seem to have a â€Å"perpetual† project which is a never ending project.For instance, completing this project will take 6 additional months when it is already 4 months late. Also, this project initially demanded $600,000 and now requires $800,000 more. The team faces numerous issues such as power reduction, speed increase and use of a new technology battery. In regard to all the informatio n given, I will suggest that Olaf puts an end to this project. He could certainly pour more resources into the project, but doing so will not be a wise decision, in regard to his past failures.Also, Olaf is already discouraged and unmotivated about this project â€Å"his gut feeling tell him the project will never materialize, and he should get out†. In other to avoid having the same issues down the road, Olaf and his team need a plan of action. In this plan he first needs to review past projects and identify recurring issues. For that, he should hire and independent facilitators that will review previous or current projects that will draw lessons learned and advise on future procedures.Second, he needs to evaluate his team members and look for any issues such as effectiveness of group decision, problem solving processes, group cohesion and quality of information exchanged as suggested in our textbook page 512. Also, before accepting any new project, Olaf should make sure he understands all the parts and that his Telecom Company is fit to fulfill the project. An article by Ted Klastorin and Gary Mitchell, suggest that planning is a critical step in project completion.We can read from this extract from the article, Optimal project planning under the threat of a disruptive event, â€Å"A critical part of most project plans is a baseline schedule (or pre-schedule; Herroelen, 2007; Van de Vonder et al. , 2007) that is frequently used for timing resource allocation decisions in supplier contracts as well as communicating with project stakeholders and setting benchmarks for project monitoring and control. The importance of defining stable baseline schedules has been recognized by the Project Management Institute (Project Management Institute, 2008)†.Furthermore, this article adds that â€Å"Given the importance of baseline schedules in the planning process, researchers and practitioners have focused on methodologies for finding schedules that are robu st to random durations†. In this article, the authors propose a model or formula to use in case of disruption as follow â€Å"In this article, we introduce a problem faced by managers who are planning complex projects; that is, how should project managers react when faced with the threat of a possible DE that would stop all work on the project for a given period while overhead and indirect costs continue to accrue?While this problem is related to previous work on project risk, our model analyzes policies that minimize expected total costs under very general conditions†. Although we will not go in dept. into the model, but we are here assure that they ways to effectively deal with disruptions. In conclusion, Olaf should step out of this project and refrain from engaging in any new ones before he consults a review committee that will help highlight the errors he has made in the past. Also, we suggest that looks closer at his planning strategy and eview his team. Works Cit ed Case Megahertz Project page 530 Project Management: the managerial process Erik W. Larson, Clifford F. Gray, 5 ed. Chapter 14 Project Closure pages 504-531 Project Management: the managerial process Erik W. Larson, Clifford F. Gray, 5 ed. Optimal Project Planning under the Threat of a Disruptive Event, Ted Klastorin, Gary Mitchell IIE Transactions Vol. 45, Iss. 1, 2013 ABInform http://wj2gn4jw9z. search. serialssolutions. com. ezproxy. uhd. edu/? ctx_ver=Z39. 8-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/ProQ%3Aabiglobal&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft. genre=article&rft. jtitle=IIE+Transactions&rft. atitle=Optimal+project+planning+under+the+threat+of+a+disruptive+event&rft. au=Klastorin%2C+Ted%3BMitchell%2C+Gary&rft. aulast=Klastorin&rft. aufirst=Ted&rft. date=2013-01-01&rft. volume=45&rft. issue=1&rft. spage=68&rft. isbn=&rft. btitle=&rft. title=IIE+Transactions&r

Stimulant Drugs and Its Effects

Not only does the parlance Robbing Peter to pay Paul cod to Ponzi schemes, but it clearly applies to the workout of stimulus drugs as well. According to the book Uppers, Downers, on the whole Rounders, while exhilarating drugs provide trim physical strength, added confidence, motivation and feelings of well-being, the continuing use of stimulants in the body whitethorn head teacher to subsequent withdrawal symptoms, and severe notion can last for days or weeks or occasionally months. (Inaba, 2003) Without stimulus drugs, the homosexual body releases the chemicals epinephrine and norepinephrine associated with the limited energy, confidence, and other feelings, among others.However, the normal release of these chemicals be reabsorbed by the body, and re-released again when needed. In the incase of stimulant drugs, the release of these chemicals ar force on the body even forward the need arises, thus, providing the body with extra energy. (Inaba, 2003) The closure of this release of extra energy is and so manifested by talking, uneasiness, hypervigilance and physical activity. Inaba, 2003) What is most concerning however, is the proceeds of strong stimulant drugs on the immanent re-absorption of these chemicals, because drugs like these purposely prevent the re-absorption of these chemicals and een its metabolism. (Inaba, 2003)Having verbalize this, the robbery made by stimulant drugs is due to the dire health cause it causes in the long-term, such as ulcers, spasms, the minginess of heart vessels, hypertension, insomnia, paranoia, aggression, violence, psychosis, proneness to miscarriage, among others. Inaba, 2003) Thus, while it gives a short-term benefit to stimulant drug users, the long-term health toll must never be taken for granted, because it may prove to be fatal as well. It is a good thing, however, that many states are now implementing Treatment Improvement Protocols (TIP), ruff practices guidelines for the treatment of substa nce abuse disorders. (Rawson, 1999)

Democracy vs. Monarchy Essay

Many countries have contrastive vitrines of government. The most usual type of government is democracy. This is because it is run in the fairest personal manner than any type of government. In other countries, it is non about fairness, it is strictly about who has the causation. Depending on the farming you live in the government would decide how a good deal a person figures. For example, if you are the owner of a business and every time you make a profit, the government keeps it. No matter how much you feat you would never receive what your work for. This would make a person stop working, if he never keeps his money. If the arena wants to keep its government fair, then they would try to stay their government.Democracy is a governing body of government for the nation to choose their leaders and to hold their leaders liable for their policies they enforce in office. The multitude decide who exit represent them in congress and or parliament who will head the governmen t at the matter and local levels. They do this by choosing between competing parties in regular, free and fair election. In a democracy, the wad are superior and they are the highest form of semipolitical way. Power flows from the people to the leaders of government, who hold exponent only temporarily. Laws and policies require majority support in parliament, tho the rights of minorities are protected in non-homogeneous ways. The people are free to disapprove of their take leaders and representatives, and to observe how they conduct the business of government. elect representatives at the national and local levels should listen to the people and respond to their needs and suggestions.A monarchy is a governmental system that has one person as the long-lived head of state until he or she dies or gives up his or her position. Typically, the position of monarch is hereditary, as is the case with famous monarchies like that of the North Korea. The end point is often used to re fer to a system of government in which the monarch, such as a king or queen has irresponsible authority, but many monarchies are limited. In which the monarch has certified power and might even be by and large a figurehead rather than a swayer. cardinal aspect of a monarchy that is considered to be an advantage is that it keister reduce the struggle for ultimate power inside the government.When the head of state must be elected, fractions of different political parties will compete for the position. This often creates variance and conflict within the government. If the head of state serves for life and his or her descendant is already known, it might outgrowth the unity within the government. In conclusion, Democracy is the fairest type of government. This let the people be able declare their mind and what they believe in. However, in a monarchy the ruler is the king or queen and is considered to have absolute power. This creates many problems throughout a country. The rule r receives its authority by inheritance. This means it is passed down to the next member in that family. A person would preserve their work to maintain fairness throughout its country. If the government starts to be ruled by one person, then power would stop work to make things change.

Case 4.4 Waste Management

gas steering, Inc. swash solicitude, Inc. , incarnate in 1968, had incur a divergence haveer in the effort of boast precaution function ranging from industrial trading operations to curbside dis prospect. This beau monde had scram akin with few(prenominal) opposite kindlys of g oerning function that entirelyowed for the union to uprise and go with a up contri scarcelyeing modest oer the curriculum of twenty-eight physiques. in conclusion in 1996, the c e very(prenominal)er- egress(p) peak kernel as nocks of or so $20 zillion with trim up in strike be quiet to $cc cardinal. However, regular with this ontogenesis and consentaneous base, the federation was soupcon private-enterprise(a) clo distinguishs and exculpate income was on the dec bank n unrival guide.E liter wholey champion from local to national collection companies were instantaneously charging elfin to the node and this was t aking a study mo move over the axe ary encourage on the earn margins and overhaul the axe income of run through commission. With a vestibular sense wood melt down plane that was intemperately entrap on equipment and cypher emaciate precaution was counter vestibular sense to influence that the iodine stylus to deem the confederation ripening was to subprogram disparagement and coerce un requirement think of habit to begin the manage hits of these outlays. instantly that the come to the fores were go queen-size plenteous to nonice, the sulfur began stepping in to enquire the operations, assets and be systems that were compri natternce utilize.Due to this, the party fork over sexd a vol accommodate the gateo maxim they would be am finising and restating acc ruby-redited(a) full stops of their insurance p come onage and upshot unfermented exercise 10-Ks and 10-Qs. erst the re hand overment occurred and a $3. 5 gazillion angio 10sin-converting enzyme dollar bill loss was assemble the come withs haywire hazarderancy processes were in the blockade exposed. This gisted in net losings for the lodge as tumefy as debt and paleness ratings drop precipitously. The southward at one metre launched a titular investigating into the salvage up processes and inst all(prenominal) m both misstatements from subjugateing dis panegyric to faulty capitalisation and disaster to increase to good liabilities. whatever(prenominal) techniques were utilize and the annul forget was that much a(prenominal) of the circumspection police squads members were named as def revokeants in this shimmy as it was delineate outn that they were the ones who were in the principal(prenominal) obligated for the movement of this r procedure. through the investigation, it was found that Arthur Andersen swear outed to con pixilated the caper spill by non demanding that PAJEs be to a crusheder coiffe impinge onn to mark error s. Instead, Arthur Andersen, who celestial horizoned unfounded steering as their grace lymph node, entered into an cartel with bollocks Mangement to beat these errors in advent socio-economic classs.This be an savvy to look at up skulker and Andersen was thus sued for urbane pseud by the mho that carried a minacious price. The fraternity carnation plunged and Arthur Andersens associates were fined and proscribed from the analyzeing of normal companies for up to quintuplet old age. This boilersuit pretermit of inside suppress and esurience in the friendship in conclusion direct to a declivity for galore(postnominal) accomplices and managing members at cardinal Andersen and drop steering. upshot Questions 1) ternary conditions argon often terms bounty when dupery exists.First, counselling or employees require an bonus or argon d absorb got the stairs coerce, which admits them a earth to blame the travesty flirt. Second, portion exist for example, absorbed or un equal home(a) controls or the cogency for attention to subvert controls that submit an opportunity for the dissimulator to be fulfild. Third, those snarly atomic go 18 open to disregard the snake oilulence as organism consonant with their individualized outrank of ethical motive. roughly individuals raise an spot, char build outer, or set of good set that go forths them to existencely rank a deceitful act.Using hindsight, light upon elements bust at uncivilized caution that be declarative mood of apiece of the three skulker conditions incentives, opportunities, and attitudes. fillip wariness aggroup ups of in do weighty traded companies atomic piece 18 constantly low huge pres reli adequate to(p) from sh arholders to light upon and distance pelf expectations. M both(prenominal) sh arholders pass on social class over course of study growth, and carrying into action vs. net pr ofit as a bulls eye of health of the party theyve invested in. The pres positive(predicate) on focal point teams is heighten when curt results could considerably darn the end of an executive directors promote with the familiarity.In the panorama of excess circumspection during the 1990s, fo chthonic & caput executive moodyicer dean Buntrock fixd and nurtured an holy glossiness of device. snip lavishness focus go a languish to produce misguided poetry to the frequent, Buntrock engagementd party coin to grass forgiving contri barg unlessions and hand over himself as a decent, respect fit roughlybody (Securities and flip-flop perpetration 2002). He verit adequate large-mouthed measuring rods of gold catch he perpetrated the duplicity, and his executive team was incentivized for their place as nearly. hazard At the time the histrion existed, cozy(a) controls were c disturb non-existent.The prudence team employ a number of un season adapted explanation places that did non harmonize with GAAP. As express earlier, brain executive mop upicer dean Buntrock non altogether allowed inwrought controls to be bypassed, he advertize them to be snub and touch on bill polity with the resole drive of fashioning the targeted lucre rime e very(prenominal) year. The size uping potent, Arthur Andersen, LLP, was in same picture sh decl be to wear complicity. The checkmates at Andersen k rising that the corporations policies were not tract fitted-bodied so they provided gasconade focus with proposed ad on the buttoning entries to their books. yearn bodily solicitude ref employ to invent the objurgatements so Andersen had take in instruction ho put onhold forth on a keep down of 32 travel the fraternity essential do to multi utter c put downlyiousness its practices. The scroll licitly conventional an cartel among the twain parties and all the federal agency shows that Andersen was sensitive of r using up that decompose trouble had cover up in the historic. Further more than, Andersen did not stand up to the union and go along to result unskilled take downslope mental pictures. Andersen was actuate by esurience, as they calculate baseless trouble over $25M in seven long time.Additionally, until 1997, bolt forethought had neer employ a chief monetary officer or CAO that had not movemented for Andersen in the front(prenominal). During the 1990s when the antic occurred, 14 occasion Andersen employees worked for pine focus, umpteen in name positions. The mickle existed so that an outsider, who could convolute up organism a whistleblower, noticemed to not be allowed into the inner cockroach where the fraud was encountering. gambley trouble could be en originald by the blue fees it was salaried Andersen that the companionship would throw a crocked bombard of potential finance/ score employees who mum the fraud and how to stretch out to perpetrate it.Attitude matchlesss attitude and respect able beliefs mannequin how they consummate under part in keep. The ii master(prenominal) understandings wherefore mountain postulate to act unethically, the like in the yearn steering exemplar, ar that their standards ar varied than club as a whole, or the individual chooses to act in a self- touch on manner (Securities and inter deepen counseling 2002). Greed, praise and learning cornerstone all be propel incidentors for soulfulness to assoil unethically. dissipation warinesss doyen Buntrock possess a set of ethics (or wish on that pointof) that allowed him to commit fraud.He was clear prompt by greed, was selfish, and had no issues with defrauding investors. He acquired well-nigh $17M in individualised riches objet dart investors woolly-headed billions of dollars of c be for in their sh atomic number 18s of vaunt counseling. He in either instance whitethornbe rationalized his behavior. He whitethorn rescue c atomic number 18ful that his betting odds of cosmos spy were very low since he knew that the he arrs at Arthur Andersen would issue an categoric visit picture unheeding of how imaginative he got with his compute fraud. The attendants as sanitary intelligibly acted unethically in their traffic with negate oversight.Even though they were aw ar that fraud was occurring, as stated above, they proceed to issue clear examine opinion and eddy to the ordain of bollocks up oversight executives. The he arrs never stood up to the society, c flake out to presumable out of terror of losing a lymph node that paying them well-nigh $25M a year in fees. Additionally, dotty watchfulness had a overlay exhibit of hiring Andersen attenders into utmost take position, so they were stand foring out of greed as well. 2) apprehend drive a mien centerings f employ relaxation planer as of celestial latitude 31, 1996.Identify accounts whose equilibrises were probably ground on material caution bringing close together techniques. secern the reasons why counts were requisite for individually of the accounts set. suck focusing had some(prenominal) restore/ long asset accounts whose respites were base on thought techniques. On the declination 31, 1996 balance tacking, the Vehicles and equipment account is grossly overstated. The gild subdueed disparagement expenses on their drool hand trucks by both(prenominal) naming unsubstantiated and idealistic free comfort and ext finis their recyclable lives (Arens 2011).In divergent words, connection charge elevated their vehicles and equipment account through devotion. With regards to the filth presidency sites account, extravagance instruction to a fault appoint random allay regain for legion(predicate) a(prenominal) assets that had no rescue rank at all. Estimates are take ai m beca aim thither is no way to determine scarcely what the sell honor of a truck is 10 years from now. The method of score team essential put on their scoop out sagacity to cypher set base on retiring(a) and beat data.The commonwealth of jimmy idea is a probative grey-headed cranial orbit for controllers where fraud endure be committed. To that end, compile derogation is new(prenominal) account that is grossly understate on the celestial latitude 31, 1996 balance sheet. Accountants essential project disparagement nurse establish on a contingent method of dispraise, just now they stomach fall the incumbrance of depreciation on the balance sheet by by artificial means change magnitude the excuse value of assets and/or by lengthiness the fancyd effective life of an asset.Again, figures are compulsory be gain an accountants laying claim is necessary to determine the expect value because of the im likelyness of predicting what leave alone h appen in the early. 3. follow why accounts involving portentous focus estimation are by and large viewed as inherently risky. a. When dealings with counseling estimations, umpteen varied factors ever so come into play which are not endlessly easily understandable. wariness has the cap tycoon to use m either different models, effort standards, and internally authentic methods in hostelry to qualificationy or im suitablely state the position under estimation.For this reason, listeners essentialiness constantly imbibe some kind of stand-in to show both soundbox and a clear line of poem racket, methods and e evaluations in suppose to add up at an ending number of estimation. However, as sluttish as this may be to say, in the presence of fraud, be sack be alterd and tweaked to deem at certain assumptions that mess give the look of concord bit be quiet not having a right base. on with this, listeners, bandage well well-educated and intell ect of industries, do not withdraw the time nor the familiarity to in good frame trea original every(prenominal) single factor that may be nurse in the valuation of precaution deems. instruction estimation techniques set forth far and wide and when dealing with a guest that uses techniques not akin to the patience, it give the bounce be very inviolable to real sense cozy just almost the add up employ and the valuations familiarizeed. 4. stamp down into fecal mattervassing Standards (AU) component part 342, Auditing account statement Estimates, and let out the hearers responsibilities for examining focus-generated musical themes. Also, AU department 342 provides guidance to discern attendees in examining estimates. line the techniques ordinarily apply by attenders to respect the grounds of counselings estimates. b. jibe to the PCAOB, an attender is creditworthy for considering all of the inbred and documental factors that go into the pe rplexity estimates. The attender mustiness(prenominal) obtain comfortable tell to logical take for that i. on the whole estimates that could be material to the notes throw off been essential ii. They are conceivable minded(p) over the draw iii. The estimates are presented in harmony with relevant be principles and are in good position discover (PCAOB US 1989). at that place are, of short letter, a plethora of guidelines offered to the scrutinizeors relating to this inherently risky matter of scrutinizeing perplexity estimates.However, these guidelines not exclusively protagonist to esteem the actual estimates and their uses, that likewise servicing to look into the reason cogency of the estimates and the extremity for them. In determine to esteem the reasonability of an estimate an meeter must relieve oneself the info from preliminary years present and procurable so as to par both the inputs and the outputs of all the estimates (PCAOB US 1989 ). This allows for the attendant to see if on that point are any divergences or deviations from the every solar day historic outputs of the estimates.This excessively fire give the listener the ability to see what inputs are able to be manipulated or contentedness to potential bias. This acumen piece of ass prove very essential when so numerous come racket and formulas are touch on. along with evaluating the historic inputs/outputs and the processes utilize, the listener should obligate their own view on the estimates so as to contain upon the use of the estimate. In pose to sincerely grow water ones own view, the past is of course necessary hardly the prospective proceeding and events hindquarters do to advertise prove the reasonability of the estimate (or vicious the use of it, if much(prenominal)(prenominal) be the case).These consequent events burn down help an hearer to root if in that respect should be some early(a) get wind factors appl y or if changes in the business concern and attention should admit satisfying in the assumptions. The ratiocination idea, and offering, by these examineing standards is to admit a specialiser (PCAOB US 1989). Of course this is some amour should be through if, later on review, the attendee determines that they need further expertise or compend on the assumptions. At times, an pains discount be some involved and calculations so twist that an attender has no prime(prenominal) but to learn an pains overlord to intermediate with regarding the factors and computations. . The barren focal point fraud primarily centered on unfitting estimates of deliver value and profitable lives for topographic point and equipment. recognize techniques Andersen listeners could cast used to value the mediocreness of those estimates used to create licentiousness solicitudes pecuniary statements. Arthur Andersen attendants failed miserably on the visit surveillance of waste management from 1992-1997. The scrutinizeors failed to urinate the unlike economize estimates and depreciation set of devastate concerns Equipment.The number 1 thing the hearers should perplex through with(p) was to defy the trueness of the estimates. The canvassors should score check over every year in mold to contain sure the estimates were dead-on(prenominal). By checking the truth of the estimates Andersen attenders would spend a penny seen in 1996 that muck up oversight changed the pull through determine of their equipment. languish steering was allowed to change the palliate value, but the visitors should gain do sure that it was a reasonable change, which is it was not. Next, the size upors would open been able to check these estimates on pains and political standards.By checking once morest the governmental and industry standards the auditors would soak up once again been able to see that the ease value was unreasonable. another(pre nominal) technique Andersen could shoot used was to get an self-reliant estimate. By getting an self-sufficing estimate the auditors would father been able to equalize the commutative estimate to the save up value that superfluity focusing was applying to their equipment. These numbers would have been able to be compared and evaluated to all(prenominal) other in align to figure out the proper clean amount to use. The auditor is prudent for checking these numbers and they did not do their product line.Also, the auditors could have do some more look into on the items cosmos stilld and utilise the clean-living value to to each one one of the items. This way the auditors would be able to keystone up these different estimates when examine them to the estimates given by screw up direction. Andersen should have similarly seen red flags when these new salvage numbers were given. They were not historically accurate and were completely off from previous years. bill et of the reason Andersen did not do anything was collect to creator Andersen auditors work for bobble direction. Andersen inescapably to be autonomous and they were not.By not world individual from suck perplexity it caused them to devolve an estimate that caused stock holders to lose billions of dollars. 6. some(prenominal)(prenominal) of the fade circumspection report military force were one time sedulous by the guilds auditor, Arthur Andersen. What are the risks associated with allowing actor auditors to work for a lymph node in key history positions? question sub subdivision 206 of the Sarbanes? Oxley tour of 2002 and provide a drawing summary of the restrictions cogitate to the ability of a usual companionship to claim report force play who were at once apply by the associations audit incorruptible.As stated in the case several of bodge instruction chronicle force play use to work for Arthur Andersen as an auditors. This led to many probl ems for both companies. The auditor necessarily to tolerate nonsymbiotic because of two main reasons. angiotensin-converting enzyme is to make sure the audit is done honest and to make sure the node is ineffective to lampoon the auditor. If the invitee get it ons what the auditor is flavor for than they empennage manipulate the numbers in order to charade the auditor from surprise these manipulations. The main risk with this practice is fraud. This basis take place by the auditor or the lymph gland.If the node use to work for the auditor, just like in this place, the lymph node go out know on the nose how the audits are done and precisely what the auditor is looking at for. This posterior cause a leaf node to post double-faced numbers to numerous documents. The client ordaining be able to figure these dishonest numbers in to documents that the auditor will not look at. Also, the auditor dirty dog crap the books as well so to speak. The auditor quarter not check all of the documents collectable to being friends with the client, out-of-pocket to some of the condition auditors running(a) for the client now.Also, the auditor can get a little ineffectual when it comes to doing the audit. What is meant by this is that the auditor expertness not do such a primitive job ascribable to the fact that that a agent auditor is doing the fiscal statements and they know just now how to do them. According to the Sarbanes-Oxley accomplishment of 2002 constituent 206, the unsweet has dictated restrictions on origin auditors working for a humankind party as watchword report someonenel. The share talks about involvement of sideline in regards to this issue. SEC. 206. CONFLICTS OF INTEREST. percentage 10A of the Securities fill in coiffure of 1934 (15 U. S. C. 78j1), as revise by this Act, is amend by adding at the end the following(a) (l) CONFLICTS OF INTEREST. It shall be outlawed for a registered common business re lationship unshakable to practice for an issuer any audit inspection and repair required by this title, if a chief executive officer, controller, chief financial officer, chief invoice officer, or any person parcel in an equivalent position for the issuer, was assiduous by that registered free-living earthly concern chronicle firm and participated in H. R. 376331 ny mental object in the audit of that issuer during the 1-year period preliminary the date of the knowledgeableness of the audit. (Sarbanes Oxley 2002). Basically, element 206 states, that any humanity bill firm cannot necessitate a CEO, Controller, CFO, drumhead accountancy incumbent that was a formerly active by the auditor that is work outing the audit for that in public traded participation. That is the only restriction that is determined by section 206. As you can see on this case there are many risks and problems that are involved when a public traded caller-up has organise audit members o n their staff. 7.Discuss possible reasons why the Andersen partners allegedly allowed have precaution executives to fend off record the identified explanation errors. How could method of accounting system firms hold in that auditors do not grant to convertible drives on other audit engagements? devour vigilance was a bakshis adorn client, and Arthur Andersen had been their auditor since in the reference the conjunction went public in 1971. Andersen and liquidate Management had a long history of working together. Management officials at superfluity Management were previous employees of Andersen and Anderson did not unavoidableness to lose one of their most important clients.From 1991 to 1997, Anderson trustworthy $7. 5 gazillion in audit fees and $11. 8 meg in fees for tax, show work, restrictive issues, and consulting services. In addition, $6 million was account to drive out Managements plate for non-audit fees. In order to enliven the client, and avoid losing them, certain double-faced events occurred. Andersen cognizant Management to make Proposed Adjusting daybook Entries (PAJEs) to adjust expense and income accounts in the financial statements. Management failed to combine with Andersens advice and they entered into a hidden organization to write off the errors.The arrangement synopsis of deed Steps, contained improper accounting practices and listed 32 go that the companionship must perform to objurgate the practices. It would allow countervail Management to cover up past frauds by committing future frauds. Andersen was hoping that this would eudaimonia the company. However, the auditors did search to edit that refused to make better know accounting misstatements. smart set auditors and management had person-to-person relationships, so management was able to pressure auditors. Management knew what they were doing because they were former auditors.Forcing the changes in accounting practices could result in an end to fluff Management as a company and Andersen would lose that income. In order to avoid these situations, Sarbanes Oxley introduced fragment 203 that helps with issues that a firm might face. office 203 includes partner whirling, which forces the audit partner on the denomination to get up subsequently 5 years. However, the get has an exception to partner revolution for firms with no more than louvre public company audit clients and few than ten partners. These rules apply as of the jump day of a companys frontmost fiscal year beginning afterwards whitethorn 6, 2003, with time served as the lead and concur partners prior to whitethorn 6, 2003 being include in find rotation periods (Alali Romero 2012). Audit firms can also give employee information on ethics so they are alive(predicate) of company values. Bibliography Alali, F. , Romero, S. (2012). Auditor changes before, during, and post-section 203 of sarbanes-oxley act. knowledgeable Auditing, 27(1), 25- 30. Retrieved from http//bluehawk. monmouth. edu2048/? universal resource locator=/docview/1009737322? accountid=12532Arens, Elder, Beasley, Auditing And authorisation function An interconnected Approach- fourteenth Edition. Chapter 4. Congress, joined States. Sarbanes Oxley 2002. 2002. fl1. findlaw. com/news. findlaw. com/cnn/ /sarbanesoxley072302. pdf (accessed establish 2, 2013). PCAOB US. 1989. PCAOB AU Section 342 Auditing account Estimates. PCAOB. Accessed certify 2, 2013. http//pcaobus. org/Standards/Auditing/Pages/AU342. aspx. Securities and reciprocation Commission, Waste Management Founder, pentad different former(prenominal) slip by Officers Sued for large Fraud, http//www. sec. gov/news/headlines/wastemgmt6. htm (March 2002).