The rise and fall of the Berlin Wall Essays - Eastern Bloc

For twenty-eight years, the Berlin Wall separated friends, families, and a nation. After the second World War in 1945, the victorious Allies, the US, Britain, France, Russia divided Germany into four sectors, each under the control of an ally. The US, British, and French Sectors combined to form a democratic state, The Federal Republic of Germany, or West Germany. The Soviet sector became a communist state, The German Democratic Republic, or East Germany, on October 7, 1949. A barrier now separated east and West. Winston Churchill named this barrier the Iron Curtain. Even though Berlin lay deep within the Soviet sector, the Allies thought it best to divide this metropolis. Therefore Berlin was also divided into four sectors. Again the US, British, and French Sectors combined to form West Berlin. The Soviet sector became the East German capital, East Berlin. The governments of these two new countries were set up by the occupying forces, not the populous. Most of the residents of East Berlin and East Germany did not like the communist regime. In fact, most people were not communists. The Berlin Wall, though not part of the iron curtain, was a reminder of it. The wall was made of steel, cement, and barbed wire fences with traps and explosives. There were guard towers with machine guns and other weapons. It was almost impossible to cross this barrier without the communist government's permission. Conrad Shuman was a nineteen year old border guard when he witnessed families tearfully separated. He realized he was not protecting his country, but imprisoning its people. Three Days after the border was closed, he leapt to freedom. The people of East Germany became dissatisfied with the economic and political conditions of the German Democratic Republic (GDR). Private trade was outlawed, as was the ownership of private land. People were forced to work on collective state owned farms. There were food and supply shortages. One hundred-sixty thousand refugees crossed the b order from East Berlin to West Berlin between January and the beginning of August of 1961 in search of a better life. This upset the East German government and the Soviet countries. (East Germany was a Soviet satellite, but was of special interest to Moscow). Nikita Kruschev, the Soviet premier of that time ordered the Berlin wall built to stop the flow of refugees. The GDR began building what they called the anti-fascist protection wall on August 13, 1961, using barbed wire and anti-tank obstacles. However the East German citizens were still escaping. The GDR added tanks at important streets some supplied by the red army. They tore up the streets to use the paving stones to build barricades. There were many escape tunnels dug under the wall. The tunnel system was an extraordinary resistance movement dug by hundreds of East Berlin students with thousands more willing to help. The first successful tunnel was in an East Berlin Graveyard. Mourners brought flowers to a grave and then dr opped out of sight. A woman with a baby accidentally found the tunnel and escaped leaving the baby carriage. The police found the carriage and closed the tunnel. The largest tunnel was in the basement of a house at number sixty Wernerstrasse, twenty-nine people were freed from this location. On August 23, 1961, the GDR stopped the subways, the railroads, and the telephone lines going to West Berlin. The people of East Berlin were no longer allowed to enter West Berlin, including the sixty-thousand workers who worked in West Berlin. However East Berliners still managed to get out. Some of them bribed their way out with cigarettes and money. After some people managed to scale the wall, there was a ban on the sale of rope and twine. On September 20, 1961, the GDR began to demolish all of the houses near the wall. They began construction of a more permanent concrete wall. When completed the wall was one hundred-sixty six kilometers long, and an average of four meters high, topped with c oncrete tubing and barbed wire. Behind the wall was a trench to stop vehicles. After that was a patrol track with a corridor for watch dogs, watch towers, and bunkers. Behind that was a second wall. This area of

F.D.R. essays

F.D.R. essays Looking back on Depression-era America and its two most prominent leaders, it is imperative that neither one be characterized solely as an extreme liberal or extreme conservative. Rather, if the actions and achievements of each leader are observed with an unbiased eye, one will see that Roosevelt was primarily a liberal with the necessary touch of conservatism, and Hoover was primarily a conservative with a slight bit of liberalism. It is important to understand that the time period both Herbert Hoover and Franklin D. Roosevelt presided over was one which consisted of grave economic turmoil and widespread poverty for the American people caused by a bevy of internal and external factors, some of which couldve been remedied by extraordinary leadership. It is because of the immensely difficult problems America was experiencing at the time that in hindsight such scrutiny is placed upon the motives and political philosophies held by both FDR and Herbert Hoover. To find out how and a why a leader reacts to adversity when his country needs him most may perhaps prove the worth and greatness of that leader. Proof of Herbert Hoovers status as a staunch conservative lies in the fact that he maintained a strong resolve to adhere to traditional methods of restoring the economy during the Depression. In document B, Hoover expounds on his plan and outlook for dealing with the dire economic situation. Overall, Hoover distances himself from pledging to make any drastic changes. He condemns the usage of emergency legislative or executive action as a means by which to relieve the Depressions symptoms. Often referred to as a rugged individualist, Hoover was determined to use the established practice of free enterprise and fairly uninhibited capitalism to regain prosperity in the U.S. since these methods worked well in the past. It was his unwavering belief in free enterprise that discouraged hi...

3-Year Marketing Plan Essay Example for Free (#5)

3-Year Marketing Plan Essay Marketing plan (149) , Pricing (148) company About StudyMoose Contact Careers Help Center Donate a Paper Legal Terms & Conditions Privacy Policy Complaints ? In order that we continue our company’s financial growth, we need to branch out into new product lines. A study was performed to consider our entrance into the pet supply market. We have developed a new single product for that purpose. It is a Cordless Automatic Nail Trimmer for dogs and cats. The findings of this study are in this presentation. Our numbers are conservative. The potential for success is high. We are Company G are always looking forward to find and implement new lines that will complement our Mission statement, and our bottom line. This is our next opportunity introduces Company G and the product or product line that you are writing this marketing plan about. â€Å"We enable consumers to improve the quality and convenience of their lives by providing innovative electronics solutions.† Product Description and Classification The Cordless Automatic Nail Trimmer for Dogs and cats will be our first entry into the world of pets. This product uses a sensor to find the quick (the bundle of nerves and blood vessels) on a pets nail, then adjusts to a spot just below it. It trims the nail, rotates to the next nail, and repeats the process, until trimming each nail on the paw. Simply remove the paw, and continue on each paw until done. Our trimmer will avoid the pain of cutting the quick with bleeding. It will not cause discomfort for the animal associated heat build up from electric nail trimmers. This product will allow anyone from novice to professional to trim a dog or cats nails to perfection. Rather than making an appointment, going to the local pet groomer, paying $7 to $25 (before tip), or big box, a pet owner can trim their pet’s nails at home. If the owner would rather have the nails done, they can have their groomer use our tool, giving the pet owner peace of mind, knowing their pet will not suff er any pain. Consumer Factors Planning time involved in purchase Purchase frequency Importance of convenient location Comparison of price and quality Considerable Infrequent Important Considerable Shopping Products Specialty Products Shopping Products Shopping Products Marketing Mix Factors Price Importance of seller’s image Distribution channel length Number of sales outlets Promotion Relatively high Very important Relatively short Few Personal selling and advertising by producer and seller Shopping Products Shopping Products Shopping Products Shopping Products Shopping Products The target market is between the ages of 30 and 45 with busy lives, looking to save time and money. Their incomes would be greater than $60K. This will include professionals, as well as working couples. We will target both existing dog or cat owners, as well as new entrants to pet ownership. Competitive Situation Analysis Analysis of Competition using Porter’s 5 Forces Model Competitive Rivalry Today are no direct competitors. We are entering an existing market, with a completely new technology. The closet rivalry is the electric trimmer, produced by Dremel Tools and Oster Company. These products do NOT have the features we have. They do not compare in experience. There is no threat at this time. We have the threat from two outside entrants to create a knock off version of our automatic nail trimmer. The two companies that could attempt to enter the market are Dremel Tools and Oster Company. The threat to us is medium for a few reasons. We will patent our trimmer, which means that they will have to start with our product, and then develop modifications, to avoid patent infringement. Both companies’ current products use a different kind of technology. They are grinders and do not have any quick detection apparatus’. While Dremel Tools has been in the pet trimming market for some time, they only modified the grinder used for woodworking and other craft projects. This would be a departure from their core competency. This is the only venture by Oster Company. They a relatively new to the market, It isn’t likely that they will put more R and D dollars into a second pet product at this time. There is no threat to us from buyers. Pets must have their nails trimmed on a regular basis, or they can suffer pain and / or health issue. The owners of these pets are responsible to maintain their pets’ nails. With the addition of our safe, reliable, easy to use product added to the market, buyers have all of the options they could want. At our price point, they would not consider creating a similar product. It is an infrequent purchase for them. We will also establish a blog site to give our customers an opportunity to help us determine if they desire any additional features. There is very little threat to us from our two suppliers. Vendor A is supplying us with the heat-sensing component to our trimmer. The device they are producing for us helps to expand their bottom end line of heat sensors. This represents a 10 percent addition to their offering. The main customers for Vendor A is the Armed forces, who buy heat sensing devices for airplanes, tanks, and vision goggles for ground troops. They do not have the infrastructure to build a product such as ours. They would not take on the capital expense to enter this type of manufacturing. They do not have any retail, on-line, distribution experience, or presence. Vendor B who supplies us with the stainless steel blades are in a similar situation. Their main customer is the medical, surgical industry. Vendor B manufacturers high end surgical blades, knives, as well as blades for men’s razor blades. Our product represents a new product in between in quality. It is not significant enough for Vendor B to start an entirely new type of product for them In the current market, there are threats from substitutes.  People not using our product can use manual nail clippers, grinders, or pay someone else to trim their pets’ nails. The threat to us does not exist. All pet owners are currently using one of these venues today. With the quality, ease of use, time and money savings, and cruelty free aspect of our trimmer, virtually nobody will revert to these substitutes. Before we risk our profits or our brand value, we took a critical look both internally, and externally. The intent is to consider how we can leverage the positives, improve on our weaknesses and prepare for outside threats. Here are the findings. STRENGTHS *indicates core competency Financial health* Efficient manufacturing Brand Reputation* WEAKNESSES Lack of training Lack of Distribution network Never advertised pet products OPPORTUNITIES Pet ownership on steady rise Personal time on decrease Economy is increasing expendable income THREATS Possible newer technology Economic downturn Heat sensor supply issue Financial health is one of our core competencies. We have a very low debt-to-equity ratio, combined with a credit rating. This gives us the flexibility to create initial inventory and cover the typical start-up costs related to a new product line. Brand reputation, another core competency, means that we are already in the homes of many of our targeted customers. They know we produce high quality, well designed, products. Our brand is a trusted name nationally. Efficient manufacturing is another of our strengths. It allows up to produce our goods at a lower total cost compared with competitors. We run our production lines quickly, with little waste, or re-work. This helps for reliable batch production, and very few quality / defects issues in the field. Lack of training for our production line associates is a potential issue. Production will be slower, risks quality compliance, and will cost more per unit compared to our established lines. Lack of advertising relationships within the pet market is another weakness. We do not advertise at all aimed at pet owners. We do not understand what the costs are, compared to our other product lines. We will not be able to bundle the new lines advertising with our other lines, for a volume discount. Our sales force is not equipped to demonstrate our new product line. We will need to higher trainers, and new sales people that are specialists specific to the new line. The economy is on an upward trend. As wages increase, so does expendable  income. This allows people to purchase pets, supplies, and services. This applies for either new or existing pets in the household. Personal time is on the decrease. Wage earners are spending more time working. Parents are spending more time driving their school-aged children to sports, music lessons, and dance classes, etc. These parents will also attend the events surrounding the activities. Taking Fido to the groomer and picking him up later is another time eater. Being able to trim nails effortlessly, in your own home, on your own schedule has a good deal of appeal. Pet ownership is on the rise. In 2013, there were 82.5 million pet owners in the United States. This number is expected to rise to 92 million by 2018. In 2013 $4.4 billion dollars were spend on grooming and boarding. In 2014 sales rose to $4.7 billion, a 7% increase. This is a growth industry. Economic downturn could become a possible threat. As expendable income dwindles, pet owners could potentially purchase less expensive nail trimmers. They could also choose to go to a groomer, but do so less often as a money saver. A supply issue could threaten our ability to produce our product. A shortage of the heat sensors could become an issue. If our vendor chooses to increase the price of the sensors could become an issue as well, reducing our margin to an unacceptable level. Development of a newer technology is a threat. A competitor, on a new company could start making the next generation of automatic trimmers. Dependent on the features, or price, we could lose market share. Market Objectives Product Objective Sell 100K units by 12/31/2016. Price Objective Achieve a profit of $500K by 12/31/2016. Place Objective Have our product on the shelves of 2 national chains, and in 200 independent retail pet supply stores by 9/15/2015. Have an on-line presence by 9/1/2015. Our objective is to have 250K hits on you-tube demonstration by 1/1/2016 and 100K hits on our website specific to the new product line by 6/1/2016. This section will introduce you to the particular strategies, which will assure that we achieve our objectives. You will find them well thought out and comprehensive. We took the necessary time to be confident that they are inter-related and logical, using previous tactics which have been successful here at Company G. Packaging – use our trusted XG logo and recognized style of packaging. Great Warranty – offering a two-year warranty, this is better than current electric trimmers in the market. This is in line with our warranty for other product lines in our assortment. Dedicated Help Line – have a 24/7 help line specific to this product line. It will give advice, answer questions, and take care of issues that arise for customers. Market Pricing – Skimming pricing of $89.99. Good Terms – we will give 2% net 30 days pricing to our distributers. Advertising Allowances – $5 per unit sold for preapproved advertising campaigns. We will require proof of sales and give credit within 30 days of campaign end date/ Place Strategies Retail Stores – 2 National chain stores and 200 local pet stores based on their sales. Web presence – We will sell through Amazon.com, as well as on our web site. Quick shipping – We are going to use Amazon’s distribution Centers to ship to retail stores and directly to customers. This will be the most efficient use of our finished goods inventory. Personal selling – We will provide demonstrations at dog shows. Social media – We will have a You-tube presence, and a Face book presence. Discount / Donation – We will give customers a $5 discount and donate $5 to the Humane Society for the first 50K units sold. These strategies are a combination of approaches. We are going to use our strong brand name and recognition to take advantage to the consumers’ trust.  If they compare our product to Dremel or Oster’s trimmer, they will see we give them a superior warranty. We will get our product in front of millions of potential customers at dog shows. There are dog shows of various types happening every week across the United States. The retailers that we target will get good financial terms, along with our strong brand name. Our you-tube presentation will prove to customers just how easy and safe our trimmer is. We will also appeal to the good nature of pet owners will our donation to the Humane Society. In order to assure our success we need to put specific tactics in place. They need a due date and responsible party, so anyone in the process can see if we are adhering to our timeline. We know whom to ask about any given tactic as well. 3-Year Marketing Plan. (2016, Sep 17).

What is CPD and how is this relevant to the PG student Essay

What is CPD and how is this relevant to the PG student - Essay Example The paper tells that from a business discipline perspective, Boud & Hager define CPD as ‘a variety of learning undertakings through which business professionals uphold and progress throughout their profession to guarantee that they maintain their ability to trade effectively, safely, and legally within their developing scope of practice’. In short, CPD is the process through which professionals continue to learn and develop continuously in their careers to keep their knowledge and skills up to date and are able to trade effectively, safely, and legally. Organizational modality mostly involves the entire organization. Through team CPD, HR managers can ensure that workers complete their CPD hours. There are numerous advantages to implementing CPD as a team. However, there are disadvantages to CPD as well. In organizational CPD practices, there is a massive emphasis on flexibility of provisions and a strong need for transparency and justification in making a judgment on pro vision and performance. From the perspective of an individual professional, the question that needs to be addressed is: what subjects CPD should address. The literature suggests: 1) circumstance and context, 2) knowledge, 3) practices and skills, 4) human factors, 5) Professional values and identities, 6) decision-making, 7) approaches to identifying learning needs, 8) performance and realization. CPD is a process meant to help professionals manage their individual development on an ongoing basis. It is mainly purposed to help professionals, reflect and review what they learn. It is not a tick-box manuscript documenting individual preliminary training. It goes beyond that. Training and development are often used interchangeably, although there is a distinction.

Activity Based Costing (ABC) Assignment Example | Topics and Well Written Essays - 3000 words

Activity Based Costing (ABC) - Assignment Example Historically, ABC started to become popular as an alternative approach to traditional cost accounting about three decades ago, where the latter has become increasingly proving its irrelevance (Emblemsvag, 2010). The increasing automation of production as compared to being labor-intensive, the multiple product lines compared to small number of products being produced, and the increasing overhead cost of companies are factors which are said to have contributed to the popularity of ABC (Emblemsvag, 2010). ABC is said to have addressed some important issues which traditional cost accounting may have left hanging when it comes to question of reason or logic in cost allocation. Comparing the two methods of allocating cost, Emblemsvag (2010) highlighted three salient points of ABC: 1. ABC assumes cost objects consume activities whereas traditional cost accounting assumes cost objects consume resources, 2. ABC uses drivers at various levels (hence consumption, and therefore cost varies at all levels), while traditional cost accounting usually employs volume related allocation as bases for costs, and 3. ABC is process oriented, while traditional cost accounting is process oriented. Higher productivity as a desired goal or objective, therefore, is better achieved using activity based costing than traditional cost accounting. ... Such opportunities may not be readily available in a traditional cost accounting system, making ABC the wiser choice for productivity managers. Therefore, ABC is a tool that has proven to be a valuable tool for efficiency and productivity performance, and probably an indispensable method of cost allocation and cost accounting for modern organisations. Many more typical benefits of ABC have been cited (Value Based Management, 2011), and among them are: Ability to identify the most and least profitable customers, products, and channels, Ability to easily identify the root causes of poor financial performance, Ability to track costs of activities and work processes, Equip managers with cost intelligence to better drive improvements, Meet important marketing objectives, such as determination of a better marketing mix, enhancement of bargaining power with customers, and achieve better positioning of products in the market From the above premises it can be gleaned that ABC offers the bette r solution for any problem arising from overhead cost allocation. Definitely, ABC is an improvement of what traditional cost accounting aims to address, i.e., allocation of cost to where it matters most, keep costs down, and contribute to rising profit levels for the company through increased efficiency and productivity. But is ABC really perfect? Has it become the eureka of overhead allocation, where a lasting solution has been found to last a lifetime? Is there a downside, a lowlight, anything that ABC would not be able to achieve? Is it the perfect cure? There are some weaknesses when ABC is implemented by organisations. But such weaknesses or limitations are far

Fast food nation Essay Example for Free

Fast food nation Essay Let’s be real, the idea of choosing fast food is an attractive option. The ease of driving to a pick-up window to grab a delicious meal for a few dollars in under a couple of minutes is so hard to resist. I mean, who wants to drive to the grocery store to buy ingredients that cost more than an item on the value menu? Who wants to prepare and spend time cooking when you could just wait a few minutes to have someone make you food? Worst of all, who wants to clean up after the mess you made so you can repeat the cycle over again? I could see why many Americans choose such an appealing option. On the other hand, it appears that there are numerous consequences that people are too blind to notice. The entire experience about eating food among friends and families had been replaced by a rushed bite. It is to the point where people view fast food as an essential part of their habitual life. This leads to many problems like health and economic issues. America may have evolved into a fast food nation, or really a fat food nation. To this day, it seems that fast food is the â€Å"go-to† option because of its convenience, tastiness, and practicality. Unfortunately, the entire experience of eating food has transformed into a â€Å"routine†¦that is now taken for granted† (Schlosser 3). I agree with Schlosser because many people disregard the traditions that food brings to the table. Friends and families come together to eat food and enjoy each other’s company. Yet people overlook it and choose to finish their food within minutes with no words exchanged to continue what they were doing before. I think that one of the main reasons is how fast paced our country has become, and how our eating habits have sped up. Families have changed the way they eat as the years have progressed. Before, it was considered that â€Å"housewives would have a home-cooked meal ready for their husband and kids† (guest speaker, 11/20) when they arrived home. They would eat together and have conversations about anything on their minds. Those times have gradually dissolved when the workforce required wives to take on occupations. As of now, everyone is recommended to secure a job, thus are too busy to cook all the time for their families. The last thing a working mother wants to do when she comes home from an exhausting day of work is to prepare a troublesome meal for the family that is scarfed in seconds. So how do they find a way to overcome their problems? They decide to drive to a bulding that serves a warm, tasty meal to bring back to their families just to satisfy their hunger to move on with their lives. A different scenario is where students are always rushed with jam-packed schedules filled with academics, sports, and extra-curricular interests. Many students do not have the spare time to cook meals in between their busy lives. On top of that, students’ energy levels tend to be depleted at the end of the day. Cooking takes too much time and energy, or even thinking of what to make. This leads to the next convenient option: drive-thru restaurants. Nowadays, the essentialism of fast food has taken over in numerous American lives. Those with active agendas may view such fast food as â€Å"something as having universal validity rather than as being a social, ideological, or intellectual construct† (Rossiter 11/13) for practical reasons. Today’s hurried pace does not allow people the opportunity to eat leisurely with the company of others. Rather, the replacement of traditional food to fast food is the result of an intense schedule of work and school. When fast food first appeared on the planet, there was a huge economic boom after World War II. Since fast food made a successful mark in history, â€Å"fast food was added to the Merriam- Webster dictionary in 1951. † (Sena). As time progressed, there is no doubt that fast food is loved by not only Americans, but everyone globally. Modern society is always on the go, so grabbing a quick bite is always on demand. With that in mind, the rising of prices, due to economic recession, have changed the perception of many fast food owners. So how do they approach this obstacle? It seems as though fast food franchises have focused on â€Å"high volume, low cost and high speed product† (Sena). In this day and age, many people â€Å"work for wages and use wages to pay for food† (Rossiter 9/4). Due to recession, there are many working class citizens who do spend their money on fast food because that is all they could afford. It is unfortunate because people are being diagnosed with many health problems since they lack the money to buy healthier products. Speaking of which, I think it is quite ironic that a cheeseburger costs just as much as broccoli. Is it not ridiculous that healthy foods cost a lot more than value meals at restaurants? I never grasped that idea and I think that healthy foods should be cheaper than unhealthy junk food. If major fast food corporations drop the prices of healthier foods such as chicken wraps and grilled chicken salads with less fattening dressing and increase prices for the burgers and fries, health problems would be less of a concern. People would be able to eat a standard meal for an affordable price. Furthermore, if people ate healthier food, they would have more energy to be more productive in their jobs. Maybe if fast food restaurants changed their items to healthier alternatives, such issues could be less of a concern. It is hard for me to say if the book effectively conveyed the messages that Eric Schlosser wanted to share because there could have been more evidence throughout the rest of the book. Fast Food Nation was great to read about the history of how the founders lived and how fast food shaped America. Since I grew up in Los Angeles, near Anaheim, it shocked me how that Carl Karcher described the city that had â€Å"palm trees and orange groves, and smelled the citrus in the air† (Schlosser 13). If I had to describe Anaheim, I would think about the convention center, the Angel’s Stadium and of course, Disneyland; yes, this theme park is the â€Å"happiest place on Earth†, but not really like â€Å"heaven† (Schlosser 13). I found it quite interesting how fast food became a huge success after the invention of cars came up. It never crossed my mind that the creation of drive-in restaurants became such a great hit and helped the economy out incredibly. I also found this book interesting because of automobiles, this led to â€Å"the world’s first motel and the first drive-in bank. † (Schlosser 17). Due to that, food stands introduced â€Å"curb service† which seemed like drive-ins became acceptable year-long. I had no idea that the McDonald brothers were the ones to start the Speedee Service System, thus starting the fast food nation. Nor did I know that they â€Å"employed only young men† (Schlosser 20) and that attracted families rather than hiring women which attracted teenage boys. What interested me the most was that young employed men attracted families rather than teenage girls. If employed women attracted boys, it would only make sense that employed men attracted females. However, within the required pages of the book, I would say that the Schlosser could have done a better job to convey his messages. In the introduction, he stated his thoughts about how fast food affected America and how he would approach his thoughts. However, the first chapter went off topic and gave the audience a better understanding of the founding fathers of the biggest fast food joints in the world. I think that he should have referred to the impacts that fast food had on people. There was not much information about how fat food influenced the traditions of food or what happens behind the cash register. He did say a little bit about the economic trends and how the Speedee Service System allowed more families from the working- class background could afford their products. I was hoping Schlosser would talk more about traditions and experiences about food and how it evolved today. I believe that he could have stated more evidence on how fast food impacted the lives of America in the present and cut out a lot of history. Sure, the information from the past helped me understand what was going on, but rather talking about the lives of the founders, more information about what was really inside the food behind the counters could have helped Schlosser’s message. When I heard about this book, I assumed he would talk about how each item on the fast food menus were really created. I was looking forward to read about new ingredients that were injected and what livestock was raised and used to make the burgers. Also, Schlosser could have mentioned his opinions on solutions to these problems. By stating a few possible answers, he could have touched some reader’s hearts enough to make changes in their lives. It could have even helped society think twice about stuffing a Big Mac or Double-Double in their mouths. On top of that, I anticipated something similar to the documentary â€Å"Super Size Me† in the sense that Schlosser would have conducted an experiment to shock his readers. Something like Morgan Spurlock’s social experiment would have opened my eyes even more about fast food and â€Å"the issue of rising of†¦corporate social responsibility. † (Riley). By throwing in some appalling facts, it would have been more effective to the readers. Perhaps Schlosser could have one person eat any kind of fast food for a month and see if any drastic changes occurred. At the end of the day, I think it is up to the consumers to choose if they want to eat French fries or not. They are the ones to decide if they should consume a Wendy’s triple stacker burger and know the consequences. America has more options than fast food, there are easy recipes to cook, make food in advance if a schedule is too busy, or buy in bulk to save money. Eric Schlosser may have enlightened his audience throughout the rest of the book, but he can only do so much to influence his readers. Works Cited Riley, Jim. CSR at the Movies Supersize Me in 7 Minutes. Tutor2u. Tutor2u Limited, 20 Feb. 2011. http://www. tutor2u. net/blog/index. php/business-studies/comments/csr-at-the-movies-supersize-me-in-7-minutes Rossiter, Jaime. Food Nationalism/Ethnicity. Essentialism. San Diego State University, San Diego. 1 Dec. 2013. Lecture. Rossiter, Jaime. Global Food Regime. Geography of Food. San Diego State University, San Diego. 25 Nov. 2013. Lecture. Schlosser, Eric. Fast Food Nation: The Dark Side of the All-American Meal. Boston: Houghton Mifflin, 2001. Sena, Matt. Fast Food Industry Analysis 2013 – Cost Trends. Fast Food Industry Analysis 2013. FranchiseHelp Holdings LLC, n. d. Web. 28 Nov. 2013. http://www. franchisehelp. com/industry- reports/fast-food-industry-report.

Indian Women Writers :: Literature Writing Middle Eastern Papers

Indian women writers A world of words, lost and found: a brief overview of women's literature in India from the 6th century BC onwards The Vedas cry aloud, the Puranas shout; "No good may come to a woman." I was born with a woman's body How am I to attain truth? "They are foolish, seductive, deceptive - Any connection with a woman is disastrous." Bahina says, "If a woman's body is so harmful, How in the world will I reach truth?" Much of the world's literature has been dominated by a canon that nearly dismissed women's writing more than two centuries ago. The counter-canons that have emerged as the result of this exclusion have helped to establish women's writing in mainstream culture, but still in some ways fail to acknowledge women's literature coming from non-white countries. This essay is an attempt to highlight some of the works produced by women in India over the ages. Although India has a history of ancient civilisations such as the Harappa and Mohenjodaro, and of matrilineal societies in the south, no written records of women's literary prowess exists predating the 6th century BC. The emergence of the first body of poetry by women in India could be attributed to the advent of Buddhism. Perhaps it was the freedom offered by the religion, the way of life it offered to women, and the principle of equality that it propagated which allowed women to pen their thoughts for the first time. Buddhism offered women the opportunity to break away from the restrictions of home life, a major factor in the rise of Indian women's literature in the early 6th century BC. The earliest known anthology of women's literature in India has been identified as those belonging to the Therigatha nuns, the poets being contemporaries of the Buddha. One of these, Mutta, writes, So free am I, so gloriously free, free from three petty things - from mortar, from pestle and from my twisted lord. [Tharu and Lalita p.68] Mutta's works, translated from Pali, offer an explanation through their interpretation. Religious escapism was the only way out for many women who were frustrated with a life inside the home. They chose to join the Buddhist sangha (religious communities) in their attempts to break away from the social world of tradition and marriage. Thus emerged poems and songs about what it meant to be free from household chores and sexual slavery. Although the early forms of writing addressed the issue of personal freedom, the poetry that followed later was a celebration of womanhood and sexuality.

Nature and Function of Literary Criticism Essay

The word criticism is derived from the Greek word meaning † judgment†. Hence, criticism was known to be the exercise of judgment on works of literature, or it can be said that criticism is the play of mind to observe the merits and defects on the work of literature. A critic , therefore, is a person who expresses judgment on works of literature or poetry or the art of an artist or a painter. The critic is also defined as a person who is possessed of the knowledge necessary to enable him to pronounce right judgments upon the merits or worth of such works as come within its province. However, the question that is always asked, does the critic has the right to judge or not ? Indeed, no one has the right to judge the people because of two reasons. Firstly, to judge the people is something subjective ; in other words, when a critic evaluate a literary work he is judge based on or influenced by his personal feelings, tastes, or opinions. Second, when a critic judge and evaluate a literary work , he eliminates the reader’s mind and deactivate his faculty of thinking and analysis. It’s known that the target group of the critics is the public reader, so what do they want from the reader and what is the ultimate objective of criticism?. Actually, the modern understanding of criticism is regarded as having two different functions which helps to achieve the main purposes of criticism. The Modern Understanding of Criticism Criticism is the process of analysis and description and interpretation of literary works for the purpose of increasing understanding and raising appreciation.   This means that the critic should penetrate to the heart of the literary work to analyze and formulate its meaning , to disengage and describe its qualities of power and beauty , and to elucidate by direct examination the artistic and moral principles which, whether the writer himself was conscious of them or not , have actually guided and controlled his labors, and then to pronounce a right evaluation of a literary work. It’s worth to realize that criticism does not depend on a critic’s views or his opinions , but it depends on scientific basis which is † Critical  Theories†. As a result, criticisms are completely different depending on the theory that the critic uses. Thus, the objective of literary criticism is to determine the artistic values, poetic beauty, or the features being regarded as inadequate existing in the works of literature in order to 1-Helping the reader to gain a better understanding of nature and value of literature, and a better appreciation of the pleasure proper to literature, then to form an evaluation of his own. 2- Helping the writer to improve his skills and facilitate to achieve the merits while allowing him to overcome the flaws if any. At this stage, it would be appropriate to say that criticism is not just † fault- finding† , but helping the writer or poets or artists in achieving the excellence in their works and leading the reader to a better understanding and appreciation. At this point , the saying of T.S Eilot is worth mentioning, † The end of criticism is the elucidation of works of art and to correction of taste†.

Time Management and Punctuality

THE IMPORTANCE OF PUNCUALITY punctuality is the habit of doing things exactly on time. a punctual person will be a winner wherever he or she goes. a punctual person is always one step ahead of everyone else. most people live by planning work and work plan. But if you do not stick to your word how are you to become a better person in life? Punctuality is essential for man or woman in every walk of life. for a soldier to be punctual it takes discipline and is also a great blessing. If you are punctual you will get enough time to do your work according to your plan. n combat punctuality can make all the difference between you bringing your brothers back dead or alive. Punctuality is inevitable everywhere. in business also this is very important. if you want, if you want to be a very successful businessman, you have to be very particular in being the up most punctual. the failure to keep up an engagement punctually may mean a setback for his business. if you continue to have a lack of pu nctuality it will result in complete failure in everything you do. A few major reasons are; if someone is late for a patrol or convoy that patrol might have to leave without that person. t will make that person you are relieving stay at work longer then they are supposed to, tired, sluggish for that fact. giving a high chance that whatever work that person does will be sub par and may not reach standards because of lack of sleep. punctuality also shows your chain of command that you are serious about your job and are ready and motivated to do said job to the best of your ability. some cultures have an unspoken understanding that actual deadlines are different from stated deadlines; for ex, it may be understood in a particular culture that people will turn up an hour later than the actual deadline . n this case, since everyone understands that a 1700 meeting will actually start around 1800. no one is inconvenienced when everyone turns up at 1800. what is punctuality? punctuality is t he habit of doing things exactly on time. a punctual person never faces any difficulty so far as time is concerned. you command respect and admiration of all who work with you and are an asset. everybody likes to work with you and think you have wonderful work ethic. on the contrary an unpunctual man sees himself in areas as day and are gradually filled with despair. he generally causes inconvenience to others. punctuality is the habit of being on time he rubble of being punctual is that there is nobody there to appreciate it. observing punctuality is not only a duty but is apart of good manners it is favorable to fortune reputation influence and usefulness, a little attention and energy will form the habit. so as to make it easy and delightful. punctuality is the soul business. Another example of punctuality is one of the cardinal business virtues, always insist on it in your subordinates. lack of punctuality is a theft of someone else’s time weather as an employee who is la te for work is late for work or as friends, where we have agreed to meet at a set time. f i had made a appointment with anybody, i owe him punctuality, i have no right to throw away your time as a NCO. if i do my own, unfaithfulness in the keeping of an appointment is an act of clear dishonesty. you may as well borrow a person's money as his time. lack of punctuality is a lack of respect for others. The best laid plans, the most important affairs, the fortunes of individuals, the weal of nations, honor, life itself, are daily sacrificed because somebody is behind time , there are others who put of responsibilities year after year until death takes them. f there is one virtue that should be cultivated more than another by him who would succeed in life, it is punctuality. I believe being punctual is being on time. it really is quite simple. plan to be early, and start out early. plan to arrive 15mins prior to the scheduled time, you will be on time if you always show up a quarter of a n hour before your scheduled time says then you are never wrong and that is why over this past weekend i had woken up 30 minutes prior to inform you of my check in. There is no doubt that i think failing to wake up on time shows my lack of punctuality, discipline, motivation and I will fix it.I understand the reasoning behind the 15 minutes prior rule. Non-Commissioned officers may require that time to get an assessment of their troops, and give a briefing and ensure that all personnel are present. A soldier who does not meet his timeline diminishes the teams ability to affectively accomplish the task at hand, whether it be pmcs the vehicles down at the motor pool or something as simple as area beautification. If a solder does not arrive on time he can be reported as a failure to report (FTR) and miss any necessary instructions.Then the soldier will have to be disciplined by his noncommissioned officer, which further reduces the manpower in which it would take to accomplish the days task, in a field environment, the combat effectiveness of the unrelieved guard is also reduced due to fatigue, anger, hunger, or any other plethora of reasons. puncuality is the habit of doing thinsgs exactly on time. a punctual person will be a winner wherever he or she goes. a punctual person is always one step ahead of everyone els. most people live by planning work and work plan.But if you do not stickto your word how are you to become a better person in life? Punctuality is essential for man or woman in every walk of life. for a soldier to be punctual it takes discapline and is also a great blessing. If you are punctual you will get enough time to do your work according to your plan. in combat punctuality can make all the difference between you bringing your brothers back dead or alive. Punctuality is inevitable everywhere. in business aslo this is very important. if you want, if you want to be a very successful businessman, you have to be very particular in being the up most punctual. he failure to keep up an engagement punctually may mean a setback for his business. if you continue to have a lack of punctuality it will result in complete failure in evrything you do. A few major reasons are; if someone is late for a patrol or convoy that patrol might have to leave without that person. it will make that person you are releaving stay at work longer then they are supposed to, tired, sluggishfor that fact. giving a high chance that whatever work that person does will be sub par and may not reach standards because of lack of sleep. unctuality also shows your chain of command that you are serious about your job and are ready and motivated to do said job to the best of your ability. some cultures have an unspoken understandingthat actual deadlines are different from stated deadlines; for ex, it may be understood in a particular culture that people will turn up an hour later than the actual deadline . in this case, since everyone understands that a 1700 meeting will actually startaround 1800. noone is inconvenienced when when everyone turns up at 1800. what is puncuality? unctuality is the habit of doing things exactly on time. a punctual person never faces any difficulty so far as time is concerned. you command respect and admiration of allwho work with you and are an asset. everybody likes to work with you and think you have wonderful work ethic. on the contrary an unpunctual man sees himself in areas as day and are gradually filled with dispair. he generally causes inconvenience to others. puncuality is the habbit of being on time the trubble of being punctual is that there is nobody there to appreciate it. bserving punctuality is not only a dutty but is apart of good manners it is favorable to fortune reputation influence and usfulness, a little attention and energy will form the habbit. so as to make it easy and delightful. puncuality is the soul business. Another exaple of puncuality is one of the cardinal busineess virtues, always insist on it in your subordinates. lack of puncuality is a theft of someone elses time wether as an employee who is late for work is late for work or as friends, where we have agreed to meet at a set time. f i had made a appointment with anybody, i owe him puncuality, i have no right to throw away your time as a NCO. if i do my own, unfaithfulness in the keeping of an appointment is an act of clear dishonesty. you may as well borrow a person's money as his time. lack of punctuality is a lack of respect for others. The best laid plans, the most important affairs, the fortunes of individuals, the weal of nations, honor, life itself, are dailysacrificed because somebody is behindtim. there areothers who put of responsibilities year after year untill death takes them. f there there is one virtue that should be cultivated more than another by him who would succeed in life, it is punctuality. I believe being punctual is being on time. it really is quite simple. plan to be early, and start out early. plan to arrive 15mins prior to the scheduled time, you will be on time if you always show up a quarter of an hour befor your scheduled time says then you are never wrong and that is why over this past weekend i had woken up 30 mins prior to inform you of my check in.There is no doubt that i think failing to wake up on time shows my lack of punctuality, discapline, motivationall be avoided by the soldier just arriving at the right place at the right time in the correct uniform. So as a soldier in the eighty second airborne division I plan to correct my actions accordingly. I will start with arriving thirty minutes prior instead of the original fifteen minutes prior all of this week in order to give myself the self-discipline I believe I need in order to be a good soldier Related article: 7.3 Time Management – Work File

Free Essays on Treating Aids- The Global Ethical Dilema

Treating AIDS- The Global Ethical Dilemma Statistics show that ninety percent of the world’s 33 million HIV/AIDS cases are in Africa, Latin America, and Asia. These areas are known to be much more deficient and therefore can not afford the drug to help fight AIDS. The quandary for the drug companies is how to make these drugs more inexpensive. These drugs are very much needed. 8 percent of the 38 million people in South Africa are infected with the AIDS virus. Western drug companies face issues of social responsibility in both short and long terms. Their short term responsibility is to deal with the pressure they are receiving from health organizations around the world, global competition, compassion for those unfortunate that can’t be treated, and to maintain a benevolent image. The long term responsibility the industry is faced with is maintaining sufficient revenue to support the goal of developing a cure for AIDS and other diseases. Along with getting the drug to everyone in need, the pharmaceutical industry is fighting to protect the patents on their drugs. Large companies are in business to invest numerous amounts of money to develop drugs. Patents protect the companies from generic copies. Without patents, businesses feel they would not survive. This would be a crisis for world health. This leaves us with the overall problem of who should pay for AIDS drugs around the world? In 1997, the South African government passed a law securing cheaper drugs for its people by allowing local companies to copy patented drugs. It also allowed the AIDS drug to be imported from other countries. By May 2000, five major companies offered to sell the AIDS drug at reduced prices to developing countries, although, various groups pressure the drug companies to reduce their prices even lower for poor countries. An Indian company, Cipla Ltd., announced in February 2001 that it would provide its generic version of the triple... Free Essays on Treating Aids- The Global Ethical Dilema Free Essays on Treating Aids- The Global Ethical Dilema Treating AIDS- The Global Ethical Dilemma Statistics show that ninety percent of the world’s 33 million HIV/AIDS cases are in Africa, Latin America, and Asia. These areas are known to be much more deficient and therefore can not afford the drug to help fight AIDS. The quandary for the drug companies is how to make these drugs more inexpensive. These drugs are very much needed. 8 percent of the 38 million people in South Africa are infected with the AIDS virus. Western drug companies face issues of social responsibility in both short and long terms. Their short term responsibility is to deal with the pressure they are receiving from health organizations around the world, global competition, compassion for those unfortunate that can’t be treated, and to maintain a benevolent image. The long term responsibility the industry is faced with is maintaining sufficient revenue to support the goal of developing a cure for AIDS and other diseases. Along with getting the drug to everyone in need, the pharmaceutical industry is fighting to protect the patents on their drugs. Large companies are in business to invest numerous amounts of money to develop drugs. Patents protect the companies from generic copies. Without patents, businesses feel they would not survive. This would be a crisis for world health. This leaves us with the overall problem of who should pay for AIDS drugs around the world? In 1997, the South African government passed a law securing cheaper drugs for its people by allowing local companies to copy patented drugs. It also allowed the AIDS drug to be imported from other countries. By May 2000, five major companies offered to sell the AIDS drug at reduced prices to developing countries, although, various groups pressure the drug companies to reduce their prices even lower for poor countries. An Indian company, Cipla Ltd., announced in February 2001 that it would provide its generic version of the triple...

Narrative Exploring. Being an African American Essay

Narrative Exploring. Being an African American - Essay Example I belong to the African American group. As far as my status within the American society is concerned, I belong to the middle class as I am neither poor nor rich. In terms of my religious identity, I am a Christian who has firm belief in God and Jesus. In relation to my existence in the society, I want to be a good citizen as well as a good human being and all the values attached with a good human being are taught to me by my parents and my African American identity. I am fully aware that I live in a society that is multicultural and multilingual in which, people from different lands are accommodated. Being a part of such a society is a privilege in its own self. I am proud to be a part of such a society where I can enjoy equal rights and equal opportunities towards success. In my group, I find quite loving people who try to take care of each other. I am an African American and I am proud of it. Being an African American in my point of view is a blessing as I belong to a land that is regarded Holy by Orthodox Christians because of its being a Custodian of the Holy Ark of the covenant. My origin’s city Lalibela, which is located in Ethiopia, has a wide number of Ethiopian Orthodox Christians.... All those who have adopted this land as their own after leaving Africa are known as African Americans. I have an origin in Ethiopia, which is also called the Horn of Africa. Ethiopia is one of those lands that are not colonized historically. It is land of palm trees, high mountains and lots of sunshine. We have our own traditional dishes, music and gestures to please people such as we prepare a great recipe called injera, which is a sauce made of either meat, ground grains, beans or vegetables with plenty of spices. Similarly, our traditional music is wide in range such as Amharic and Tigrigna music, R and B, pop, mezmur (Gospel), and Hip Hop. We have our own festivals and events to celebrate in which, we feel pleasure to participate. Â   We as a group believe in family life and continue being in families as through this custom of living together, we can share each other’s happiness and worries and we can help our fellow group members as we understand them better than any oth er person belonging to any other group. We love each other and give respect to our fellow group members and all other people around us and we also try to accommodate other people interested to share our experiences and customs. I as a Christian teach my children to be a good Christian by following all the duties of religion and by obeying the commands of the religion. My parents also taught me to be a good human being first and then be a good Christian. I follow my parents’ teaching and have transferred my acquired knowledge to my children. African American origin has enriched my being as a person who is related to people who are caring and loving and who try to help people with their good manners and care. They are usually good Christians and try to follow what is advised

Audit Engagement letter Essay Example | Topics and Well Written Essays - 1000 words

Audit Engagement letter - Essay Example The key objectives of the audit scope are to analyze whether your consolidated financial statements are true and fair, in all material respect, in line with the provisions of International Accounting Standards. The firm will conduct the audit process in line with the guidelines stated in the International Audit Standards. This will include all recommended tests on accounting records, as well as other procedures we consider necessary to facilitate us in expressing an opinion. If the opinion turns out to be something different other than unqualified, we will immediately notify your company and discuss the reasons in advance. In case we are unable to complete the audit within the stated period of 1.5 months, or have difficulties in expressing the opinion within the stated duration, we may decline to express any opinion or to issue an audit report as a result of this letter. Audit Engagement Checklist Section 1. Auditor’s Report With Regard To Auditor’s Report 2. Audit Proc edures 1. In Reference To Clients Acceptance 2. In Reference To Clients Understanding 3. In Reference To Audit Planning 4. In Reference To Fraud and Errors Considerations 5. In Reference To Internal Control Risks 6. In Reference To Work Done By Other Auditors 7. In Reference To Specialists If Used 8. In Reference To Audit Programs 9. In Reference To Audit Sampling 10. In Reference To Analytical Procedures 11. In Reference To Related Party Transactions 12. In Reference To Illegal Acts 13. In Reference To Audit Documentation 3. Working Papers 1. Significant Audit Areas 2. Cash 3. Receivables 4. Payables 5. Inventories 6. Assets 7. Liabilities 8. Business Consolidations and Combinations 4. Functional Areas 1. Human Resources 2. Key Ethical Requirements 3. Engagement Performance 5. Conclusion (Gupta, 2004. p. 44) The procedures will encompass examination of documentary evidence backing the transactions in the financial statements, physical examinations of assets, direct confirmation of payables and receivables. We will also randomly contact different customers, both creditors and debtors in reference to different assets and liabilities to provide evidence all transactions. The company will also request your company to provide written presentations from your attorneys as a section of the engagement. As we approach the end of the audit assignment, we will need different written presentations from your company about financial statements as well as other related matters (Ron and Rosario, 2007, p. 26). An audit entails testing, on an examination basis, disclosure of the financial statements, and evidence supporting the amounts. Therefore, the audit will entail judgment on the number of transactions to be tested and the target areas. We will also plan and perform the audit to attain reasonable assurance on whether the financial records are free from material misstatements and misrepresentations. This is because an audit avail reasonable assurance, and not absolute assur ance. Obtaining absolute assurance may be expensive and consuming. This is because it involves examining all transactions; it also exposes the task to material errors, which makes it difficult to detect frauds and other deliberate misrepresentations. Another reason why absolute assurance is unnecessary is because the scope does not aim at immaterial errors, illegal acts, and frauds that do not have any material change on the accounting records. This proves that the service cannot be relied on to expose errors