China Coursework Example | Topics and Well Written Essays - 500 words

China - Coursework Example 183). When Mao came into power, his main goals focused on the improvement of social conditions in China. Hence, he initiated â€Å"land reform, the collectivization of agriculture, and the spread of medical services† (â€Å"Three Chinese,† n.d.). However, Mao’s restrictive leadership, caused by his strong desire for equality and fears of capitalist resurgence, prevented the modernization of China and led to the Cultural Revolution (Jackson, 2004). The revolution sought to limit the intellectualization in the country and to advance its agriculture. Unfortunately, it failed to bring development to China and seriously damaged the nation’s progress (Jackson, 2004). Mao’s conservative politics meant that China had to remain isolated from international trade. Despite his ideal visions for the country, its economic system remained insufficient and the problem was brought into greater attention in the 1960s (Lin, Cai, & Li, 2003, p. 137). However, it was only in 1978 that significant changes were made, out of the Chinese’ awareness that they are getting left behind by other industrialized nations. Also, leaders realized that China needs to change its traditional agricultural economy into a modern and industrial one in order to achieve progress (Lin, Cai, & Li, 2003, pp. 137-138). The collapsing economy and the more impoverished citizenry all led to the strengthening of economic reforms. Currently, the trade relations between China and the U.S. is prosperous—about 75% of U.S. imports are from China, making it the country’s 4th largest partner (Griswold, 2002). However, the U.S. is exercising utmost caution in their political relations since China is becoming a major threat economically and politically (Dumbaugh, 2006). It has become more assertive in international policymaking (a sign of its greater power) and it

What is Ailey’s typical dance-music relationship Essay Example for Free

What is Ailey’s typical dance-music relationship Essay Name two dance techniques (created by other choreographers) which are fundamental in Ailey’s choreographic style. What is the chief choreographic device used by Alvin Ailey in Revelations? Hermit songs was created by Alvin Ailey after Revelations. It was a solo for Ailey based on 8th-13th century poems by Irish monks. What year was it created? What dance was created in 1958 and was the debut programme of Alvin Ailey American Dance Theatre. Jazz and African American dance forms were a huge influence on Alvin Ailey. Talley Beatty, Fred Astaire, Gene Kelly and the Nicholas Brothers were four different choreographers in this genre. Name two others. There are three main starting points for Revelations. African American traditional religious music, a desire to create opportunities for African American dancers to perform serious modern dance. What was the third? Name four props which are used in Revelations There are four main themes in Ailey’s Revelations. A) Oppression/freedom/survival/fortitude, B) Placing the African American experience as central in American culture, C) Celebrating African American music as historically significant. What is the fourth? Key movements include wing-like arm designs, prone positions and deep plies. Name two more. Which episode is being described here: ‘in unison, and in close wedge-shaped formation, the deep plie is repeated with variation of the gestures. The arms open sharply to second position and are held during the second plie. The lights darken as before and the group splinters, though not so far this time, seeming to be more entrapped within the pool of light. Small steps are taken in different directions, placing the palms of the hands randomly in levels as if invisible walls restricted them’. Which section is being described below? The group, in two columns, travel along the diagonal, performing a repeated pattern of slow walking steps. These match the musical pulse and are embellished with Dunham-style, swivelling hips. The group, in unison, undulates forwards and backwards so that the pattern can be repeated. Which section is being described here? The women repeat phrases from their opening material; for instance, while sitting again, they bow forwards and backward and the men again complement this. As the women, facing the front, shoot on arm upwards, the men, facing upstage, take up both their hands clasped. The groups go in opposite and complementing directions when they repeat the torso circles. Which section is being described here: The light brightens. The backcloth is suffused with a blood red colour. The three men wear only black trousers. This contrasts in colour to the trousers worn in the previous dance. A connection to sin is obvious but it also makes a visual link in the style of the other costumes. Which section is described here? The music adds atmosphere which enhances the narrative context, as well as providing a clear rhythm for the actions. The words provide the basis for the actions and walking with the predominant action in this number. Which section is described here? They continue in unison. For example: a step close action with train wheel, chugging arms; a plie in second with arms thrust forward to clap; a quick rotating of the hips with pumping arms; and the pointing gesture seen before. This is varied by the women facing the same way as the men or sometimes moving in the opposite direction which provides moments of complementary design. Out of this a canon emerges, beginning with the dancers stage right. Name the dances in Revelations in the correct order identifying which sections they are in.

The Great Starvation of Ireland :: essays papers

The Great Starvation of Ireland I.The starvation in Ireland: 1845-1852 Over the years, the people of Ireland have suffered many hardships, but none compare to the devastation brought by the Irish potato famine of 1845-1857. A poorly managed nation together with ideally wicked weather conditions brought Ireland to the brink of disaster. It was a combination of social, political and economic factors that pushed it over the edge. After a long wet summer, the potato blight first appeared in Wexford and Waterford in September of 1845. The phytophora infestans were carried in on ships from Europe and America. Less than a year later, in August of 1846, virtually the entire potato crop in Ireland had been destroyed. The following winter became unbearable for the already starving nation. The westerly winds, which usually brought warmer air, failed, letting cold conditions from Scandinavia and Russia overtake the island of Ireland. The effects of malnutrition from starvation combined with the unusually cold temperatures aided in the spread of disease and ultimately death among the nation of Ireland. Starvation, respiratory disease, typhus epidemics, cholera, dysentery, scurvy, and deficiencies in vitamin A, all contributed to the loss of over a million Irishmen over a seven-year period. The practice of medicine at the onset of the blight was extremely inadequate. Ireland had only 39 infirmaries; this transla ted into one clinic for every 366,000 people. When looking at these numbers, one can easily understand why so many perished. Many of the deaths during the famine were never recorded, because of this the death toll may never be known. The number of deaths related to starvation is estimated to range from one to one and a half million people. According to Don Mullan, 200-300 mass graves were discovered, and in each grave over 1,000 bodies were identified. The infant mortality rate in some areas reached 50%. It was mainly the deaths of babies and children were the ones that often went unrecorded. The beginnings of the starvation are said to be a â€Å"biometeorological phenomenon,† however, the British reacted in a sociopolitical manner. Relief from the British government was slow and insignificant. The economic policies that existed were unhelpful and the British Parliament refused to make adjustments to provide for a national disaster. No free food was offered to the starving people as long as there was food for sale.

Motorcycles Are Dangerous

English 101 3131 10 November 2012 Motorcycles Are Dangerous The road is filled with cars and motorcycles but what makes motorcycles seem dangerous, is it the motorcycle itself, is it the drivers who are driving side by side with motorcycles or is it the dare devils riding motorcycles? There is a saying for motorcycles, â€Å"Its not if one fall, its when one falls. † This is said because beginners are notorious for dropping their motorcycles. Motorcycles themselves are not dangerous.It’s the non-experienced drivers and the drivers around them, that pose a threat to motorcycle riders all over the world. The thing with both motorcycles and cars, is if one were to take all the safety classes and course, they would then be less likely to come across accidents on the road. It’s also surprisingly important to know about the vehicle that you drive. Whether that be a car or a motorcycle, because if you know about the mechanics behind it, there is less of a chance that on e would get into an accident caused by a mechanical error.Riders who peacock (the act of dressing in color, very noticeable) and wear proper gear are less likely to be in an accident or be hurt in one. Drinking and riding is a big no-no, on a motorcycle the rider need to have full control of the motorcycle and surroundings, drinking even the legal limit will impair a rider far more than in a car. The standard thought is motorcycles are dangerous, but the truth is they are as dangerous as drivers make them or can be even safer than cars if the driver takes the proper initiative and audited.A motorcycle is a tool of transportation, the way it is used determines whether it is dangerous or safe. If an inexperienced person gets on a motorcycle and expects to go on a ride, most likely that person will end up in an accident and in the hospital. It is important to learn to use the tool, what it can do and how knowing all the right steps to staying safe. Motorcycleminds. org recommends that every rider take the beginning rider education class and advanced education rider class to protect oneself and others on the road.These educational classes teach one everything from tire pressure to lane sharing properly. One of the acronyms taught in these classes that beginning to expert cyclist use every time they hop on a motorcycle is T-CLOCS and it stands for tires and wheels, controls, lights, oil, chassis, stands. T-CLOCS is a MSC (Motorcycle Safety Foundation) checklist to keep siders alert and safe. The full in depth checklist can be found on http://www. msf-usa. org/downloads/t-clocsinspectionchecklist. pdf . Without T-CLOCS riders might be going out on and unsafe motorcycle asking for an accident to happen.Knowing how a motorcycle works is just half the game, practice allows for one to perfect the technique of riding making safer and safer every day but still realizing that one always need to be in control but the same can be said for drivers of cars even pedestrians on bicycles. All a motorcycle is a tool and like any other tool it can be classified as dangerous only if miss used and abused. A nail gun can be very dangerous if used improperly but when used properly it can do a professional clean job without any accidents.Broken, worn out parts can be replaced, a human life can't, safety is only as safe as the driver makes it motorcycles are not dangerous. Choosing proper riding gear will increase minimizing damage in an accident and will maximize how visible the rider is to others on the road. This is where Peacocking and safety should unite to minimize falling in blind spots of other drivers. Covering oneself in riding gear may not seem very stylish but it beats being cheese in a cheese grinder. When driving a car the people in it use seat belts and like to have airbags with outstanding crash ratings.To provide the same level of protection as a car, motorcycle riders should consider wearing proper DOT (Department Of Transportation) approved gear to ensure crash test ratings. When it comes to gear and its expenses it is important to think that the gear is the only thing between the rider and asphalt in an accident. Starting out from ground up with gear, proper boots that have ankle support and have close toes is very important. Having proper boots will prevent skin burns and many accidental rolled ankles.Depending on the kind of riding being done leg and knee pads can be bought but thick jeans or protective riding pants suffice in most cases. Hands that are not protected in an accident can be badly damaged but it is easy to prevent this by having sturdy gloves deigned for the type of riding going on. Jackets can be safe, flashy and fashionable, why not have all three working together? Most motorcycles jackets do, they will provide protective padding, materials that are comfortable but can handle road rash so that skin doesn't, and while being fashionable usually they make riders more visible to others.As Basem Wasef Writer o f Motorcycle Gear 101 on about. com said,â€Å"An old saying goes something like this: If you've got a $20 head, buy yourself a $20 helmet. † DOT approved helmets that provide three quarters to full face helmets are crucial in providing proper protections. Having all the appropriate riding gear makes falls that will happen, be less harsh and cuts the dangers of riding by a great deal. People wearing gear properly will be safe like a driver driving in a car with good crash ratings. Accidents happen in cars and motorcycles, being ready for them take many of the danger out of riding motorcycles.The most dangerous thing on a motorcycle is a fatal crash. Most people don't realize is that a majority of fatal motorcycle accidents are caused by the misuse of motorcycle or riding under the influence. â€Å"One out of three motorcycle accidents involves a rider who is driving under the influence of alcohol or drugs. Thirty-five percent of fatal motorcycle accidents involve a speeding motorcycle rider. † Keller and Keller law firm. Sixty-eight percent that leaves about thirty-two percent for other fatalities to be cause by things cars, trucks and motorcycles fault accidents.Following the law will prevent most motorcycle accidents. All vehicles on the road can be dangerous, if misused, not just motorcycles. Falling on a motorcycle happens but riders keep their head held high just like a teen that crashes their first car. Remembering T-CLOCS can save a riders life and the life of the surrounding people. Dressing to what, a peacock-cock-cock peacock allows on to standout and stay safe on the road. Motorcycles are not dangerous vehicles used properly, skateboards and BMX bikes can be more dangerous.As a avid motorcycle rider of four years I strongly urge anyone interested in riding in MSF (Motorcycle Safety Foundation). Keep the roads safe for future generations. Works Cited http://www. msf-usa. org/downloads/t-clocsinspectionchecklist. pdf http://dsc. discover y. com/cars-bikes/top-10-ways-to-stay-safe-on-your-motorcycle-2. html http://motorcycleminds. org/? p=847 http://ridingsafely. com/ridingsafely1. html http://motorcycles. about. com/od/gearreviews/tp/Motorcycle-Safety-Gear-101. htm http://www. 2keller. com/library/motorcycle-accident-statistics-motorcycle-acci

Character Analysis: The Nun Of Monza

Lacuna's arrival to the convent, Gertrude appears and her life story takes up the following two chapters of the novel. Gertrude grew up at a time when a woman had two choices in life: the first was to find a spouse and have children while the other option was to become a nun. As a child, Gertrude had no desire to become a nun, but rather dreamt of the day when she could finally fall in love. Gertrude father indirectly forced his daughter into becoming a nun by giving her dolls dressed as nuns, sending her to Sunday school, and having her read the bible.The brain washed child grew up to having no choice but to move to a convent and take on the life long commitment of becoming a nun. The ceremony in which Gertrude accepts her future being a life devoted to God, she ponders her decision for a moment with conflicting thoughts rushing through her mind. She debates with herself on whether this is the life she wants or if this is the life society wants. When the church asks her if Gertrude has chosen to devote her life to God because of her own desire she causes while looking at her father.After another inner battle with her emotions, Gertrude finally vows to become a nun. Later on in Gertrude life, she goes to live in a convent located in an Italian town called â€Å"Amazon†, thus taking on the name â€Å"The Nun of Amazon†. Here she spends her days praying during the day, but living a completely different life during the night. As time goes on she falls in love and develops a forbidden relationship with a man named Goodie whom she has a child with. In her daily fife at the Covent, Gertrude always shows signs of rebellion after having found love.One example of her rebellious attitude is portrayed by a loose strand of hair falling from her veil. The strand of hair is a symbol of Gesture's hate and disgust towards the church for having made her once free life a life filled with unhappiness and restrictions. The smiling child she once was becomes an angry and troubled soul after years of feeling like a prisoner of the church.

Two Things †Branding and Writers Block

Two Things – Branding and Writers Block Of course youre wondering what these two have to do with each other. Actually its more about what they have in common. For the first time in my career, I see writing income sliding to a new level I feel it will not recover from. What Im trying to say is that the effort you put into your writing business last year isnt enough for this year. To make the same income, you have to work harder and smarter. The competition is fierce. Whether you hate traditional or indie matters not anymore because authors on both sides are hurting. Incomes are down. Its harder than ever to be heard and seen, much less read. Why such a morbid post? Look at the title of this post again. Its like youre in a mob. Ever seen that commercial about the little door that data is trying to run through, only to see people pile atop one another unable to get through? Then the advertiser talks about a bigger door that allows all data to go through? Well, were at that stage where the door (the reader) is tiny. Authors are that mob. Only some will get through. Thats why branding is super critical right now. I listen to long-time, mid-list authors complain these days about how their incomes are way down, but they are doing the same thing theyve always done. Thats the problem. They are doing the same thingmarketing some, maybe posting on FB three times a week, thinking what worked in 2005 still works now. You cannot be seen without being different. You cannot be heard without noise, a dfferent kind of noise, because God knows its noisy out there. You need a brand, and when you figure out what it is, then you need to sling it and work it hard. Daily. Yep, daily. Now, that brings us to the other topic: writers block. In this day where Amazon accepts thousands of books per day to its database, you cannot sit back and profess to have writers block. Like your marketing, you need to write daily. Block NEVER stops you from writing. Somewhere in your head it makes you think you cant write, but guess what? Your brain and hands still work . . . so write. With the sea of writers out there writing daily, youll be soon forgotten otherwise. Sorry for the rant, but Im seeing good writers, long-time writers, being run over

Communication Results essays

Communication Results essays For the past eight weeks I have worked closely with a group of five other people with the sole intent of being able to experience what it was like working in a group and being able to analyze the work being done and how it was accomplished. For the most part I would like to say that it was a positive experience, but at the same time it was a very difficult thing to accomplish. I would like to start by discussing the different personality types within the group. The group was made up of six people and out of the six, five were SJs (Kelly, Kristin, Nakun, Nat, and Rafae) and only one was a NF (Corinne). The SJs very much followed the Guardian example by assigning tasks and having them completed and done on time. While in the meantime, the NF/ Idealist was great for coming up with ideas, but very poor on implementing and completing the things that needed to be done. This made things very frustrating and hard to deal with especially when it was time to complete our project and everything needed to be in. Corinne was still coming up with ideas for our project in the seventh week of it. We finally had to tell her that the ideas were great but there was no time to expand the project further and we needed to work on just what we had because of the time limit. Many of the tasks assigned to Corinne were not completed until we forced her to complete them. A lot of her responsibilities were taken over by other group members because of her lack of completion. This was very frustrating to the group because it was putting us behind schedule. She kept telling us that the marketing things were in her head, but she would never show us anything written or completed. Finally, we figured out that anything she said we should write down and do it ourselves. I found it simply amazing that we each lived up to our personality types and how the group benefited from taking what we knew and developed our s...

Battle of Salamis in the Persian Wars

Battle of Salamis in the Persian Wars The Battle of Salamis was fought in September 480 BC during the Persian Wars (499-449 BC). One of the great naval battles in history, Salamis saw the out-numbered Greeks best a larger Persian fleet. The campaign had witnessed the Greeks pushed south and Athens captured. Regrouping, the Greeks were able to lure the Persian fleet into the narrow waters around Salamis which negated their numerical advantage. In the resulting battle, the Greeks badly defeated the enemy and forced them to flee. Unable to supply their army by sea, the Persians were forced to retreat north. Persian Invasion Invading Greece in the summer of 480 BC, Persian troops led by Xerxes I were opposed by an alliance of Greek city-states. Pushing south into Greece, the Persians were supported offshore by a large fleet. In August, the Persian army met Greek troops at the pass of Thermopylae while their ships encountered the allied fleet in the Straits of Artemisium. Despite a heroic stand, the Greeks were defeated at the Battle of Thermopylae forcing the fleet to retreat south to aid in the evacuation of Athens. Assisting in this effort, the fleet then moved to ports on Salamis. Athens Falls Advancing through Boeotia and Attica, Xerxes attacked and burned those cities that offered resistance before occupying Athens. In an effort to continue resistance, the Greek army established a new fortified position on the Isthmus of Corinth with the goal of defending the Peloponnesus. While a strong position, it could be easily outflanked if the Persians embarked their troops and crossed the waters of the Saronic Gulf. To prevent this, some of the allied leaders argued in favor of moving the fleet to the isthmus. Despite this threat, the Athenian leader Themistocles argued for remaining at Salamis. Frustrations at Salamis Offensively-minded, Themistocles understood that the smaller Greek fleet could negate the Persian advantage in numbers by fighting in the confined waters around the island. As the Athenian navy formed the larger component of the allied fleet, he was able to successfully lobby for remaining. Needing to deal with the Greek fleet before pressing on, Xerxes initially sought to avoid fighting in the narrow waters around the island. A Greek Trick Aware of discord among the Greeks, Xerxes began moving troops towards the isthmus with the hope that the Peloponnesian contingents would desert Themistocles in order to defend their homelands. This too failed and the Greek fleet remained in place. To promote the belief that the allies were fragmenting, Themistocles began a ruse by sending a servant to Xerxes claiming that Athenians had been wronged and wished to switch sides. He also stated that the Peloponnesians intended to depart that night. Believing this information, Xerxes directed his fleet to block the Straits of Salamis and those of Megara to the west. Moving to Battle While an Egyptian force moved to cover the Megara channel, the bulk of the Persian fleet took up stations near the Straits of Salamis. In addition, a small infantry force was moved to the island of Psyttaleia. Placing his throne on the slopes of Mount Aigaleos, Xerxes prepared to watch the coming battle. While the night passed without incident, the following morning a group of Corinthian triremes was spotted moving northwest away from the straits. Fleets Commanders Greeks ThemistoclesEurybiades366-378 ships Persians XerxesArtemisiaAriabignes600-800 ships Fighting Begins Believing that the allied fleet was breaking up, the Persians began moving towards the straits with the Phoenicians on the right, the Ionian Greeks on the left, and other forces in the center. Formed in three ranks, the Persian fleets formation began to disintegrate as it entered the confined waters of the straits. Opposing them, the allied fleet was deployed with the Athenians on the left, the Spartans on the right, and other allied ships in the center. As the Persians approached, the Greeks slowly backed their triremes, luring the enemy into the tight waters and buying time until the morning wind and tide (Map). Greeks Victorious Turning, the Greeks quickly moved to the attack. Driven back, the first line of Persian triremes was pushed into the second and third lines causing them to foul and for the organization to further break down. In addition, the beginning of a rising swell led the top-heavy Persian ships to have difficulty maneuvering. On the Greek left, the Persian admiral Ariabignes was killed early in the fighting leaving the Phoenicians largely leaderless. As the fighting raged, the Phoenicians were the first to break and flee. Exploiting this gap, the Athenians turned the Persian flank. In the center, a group of Greek ships managed to push through the Persian lines cutting their fleet in two. The situation for the Persians worsened through the day with the Ionian Greeks being the last to flee. Badly beaten, the Persian fleet retreated towards Phalerum with the Greeks in pursuit. In the retreat, Queen Artemisia of Halicarnassus rammed a friendly ship in an effort to escape. Watching from afar, Xerxes believed that she had sunk a Greek vessel and allegedly commented, My men have become women, and my women men. Aftermath Losses for the Battle of Salamis are not known with certainty, however, it is estimated that the Greeks lost around 40 ships while the Persians lost around 200. With the naval battle won, Greek marines crossed and eliminated the Persian troops on Psyttaleia. His fleet largely shattered, Xerxes ordered it north to guard the Hellespont. As the fleet was necessary for the supply of his army, the Persian leader also was forced to retreat with the bulk of his forces. Intending to finish the conquest of Greece the following year, he left a sizable army in the region under the command of Mardonius. A key turning point of the Persian Wars, the triumph of Salamis was built upon the following year when the Greeks defeated Mardonius at the Battle of Plataea.

Torture is necessary for gaining valuable information to keep america Research Paper

Torture is necessary for gaining valuable information to keep america and its allies safe in the war on terrorism - Research Paper Example In the recent geo-political context, the fight against terrorism has reopened this debate. The United States’ military personnel, with permission/instructions from higher authorities (going as high up as Secretary of Defense Donald Rumsfeld), have tortured suspected terrorists since the beginning of its War on Terror operations. While some of the methods employed in eliciting important information from suspects is degrading and inhuman, one has to understand prevailing political contexts in which such actions become inevitable. For example, â€Å"to counter an enemy who relies on stealth and surprise, the most valuable tool is information, and often the only source of that information is the enemy himself. Men like Sheikh Mohammed who have been taken alive in this war are classic candidates for the most cunning practices of this dark art. Intellectual, sophisticated, deeply religious, and well trained, they present a perfect challenge for the interrogator. Getting at the info rmation they possess could allow us to thwart major attacks, unravel their organization, and save thousands of lives. They and their situation pose one of the strongest arguments in modern times for the use of  torture.† (Bowden, 2003, p.52) The rest of this essay will try and present more points in support of torture as a key interrogative tool, and show why its continued employment will save thousands of innocent lives in the future. Foremost among the rationales for usage of torture techniques is the current era of warfare we are living through. The September 11, 2001 attacks on the World Trade Center, Pentagon and other targets within the United States had illustrated clearly the scope and magnitude of jihadist terrorism. (Bowden, 2003, p.52) This event showed to leaders of democratic nations that terrorism has indeed come of age. In this new era of warfare, battles are no longer waged between symmetrical power entities – one state upon another. Rather, in the asy mmetrical military engagements of today, conventional states confront non-state enemies â€Å"who are palpably post-modern: trans-national, decentralized, more closely resembling a fog or that mythic beast with multiple and multiplying heads, the hydra, than the traditional more or less well-defined and (at least potentially) containable national enemy. Moreover, this hydra is one given particularly to living amongst and preying upon civilians. In other words, as the smoldering ruins of Ground Zero reminded us, this is an enemy who does not respect the traditional moral parameters of warfare. Accompanying this recognition is the suspicion that these developments have finally rendered the just war tradition obsolete, irrelevant, impossible.† (Bell, 2006, p.34) Hence, in these uncertain and insecure times, traditional criteria of measuring fairness and justice no longer apply. Waging the War on Terror successfully requires rejection of antiquarian views of â€Å"legitimate aut hority, last resort, and the possibility of distinguishing between combatant and non-combatant.† (Bell, 2006, p.34) Our leaders no longer have the luxury of â€Å"moral purity or clean hands† that the just war tradition requires. Moreover, one has to make a distinction between acting morally and acting foolishly. It would amount to acting foolishly if key protections of the Bill of Rights are extended to ruthless enemies who do not share America’s vision of war, justice and morality. The key question to ask is whether the imperative to destroy the

Study Skills & Academic Enrichment Essay Example | Topics and Well Written Essays - 1500 words

Study Skills & Academic Enrichment - Essay Example On this note, I feel that the institution will provide me with a better learning environment where I can develop both academically and enrich my talents. One of the things that my former school taught me is the value of integrated learning in academic success. I learnt how to use both play and studies to prepare succeed in academics. While it is crucial for learners to optimize on instructional teaching, the ability to mould an all-round character is crucial. Sports makes a person’s mind more complete helping them to remain physically healthy that is important for academic concentration. In UCSB, a wide range of social and sports activities are available for students to participate in. The institution encourages every student to enroll in these characters so that they have an all-round experience. The institution offers students the opportunity to discover their parents. As an athlete, I feel comfortable to enjoy the same talent improvement that I enjoyed in the previous school (Utotherescue Para. 1-4). I feel that I still have a dream in succeeding in athlete along my academic achievement. In UCSB where talent improvement is encouraged, I feel that it is the best environment to develop my sporting skills. In my former school, I was great fan of research as part of my study methods. The school emphasized on the need for students to engage in research to build on their knowledge and to enrich their learning skills. A well-equipped library was available for the students to find research materials of their choice at any time. I had developed a culture of spending my evening studies in the libraries making research on a wide range of subjects. This skill has helped me in acquiring comfort in UCSB. UCSB has a culture of research and encourages the students to utilize their time in developing research skills. The school upholds this culture and encourages young learners to

Information Security Audit And Assurance Essay Example | Topics and Well Written Essays - 3250 words

Information Security Audit And Assurance - Essay Example Data is stored in a database that makes access, retrieval and manipulation easy and more secure (Chrisopher, 2012). The Department of information technology in the organization oversees the security of the information system and hardware that is used in running all the activities in the organization. Computer and information security entails the safeguarding of computer resources, limiting access to authorized users, ensuring data integrity, maintaining data confidentiality and enhancing accountability in the organization (Chrisopher, 2012). The effective security will therefore involve taking security measures to ensure hardware and media are not stolen or damaged. Developing back –up strategies to minimize loss of data and information, encryption of sensitive data files and appropriate user identification (Ruskwig, 2012). Audit checklist: INFORMATION SECURITY SYSTEM AUDIT AND ASSUARANCE CHECKLIST Personnel/ Human resources Check item Answer Responsibility Who has the respons ibility for ensuring system security? employee Do employees and other users of the system have the knowledge and training on how to handle security threats? Training Do the personnel and staff member with any responsibility of system security have adequate training and do they receive training to support their roles? Computer security policy Is there a documented security policy that is fully supported by the senior management , with associated operating systems Non – disclosure Agreements Is there confidentiality agreements to sensitive employee data and information and its disclosure to third parties Process Audit Are the installed systems in the company including security systems and firewalls installed in the company audited on a regular basis? Software patches Do mechanisms exist that are used to deploy software patches at the security systems in the company in a timely and audited manner? Data protection Are employee and company data well secured in the database? And co mply with the legislative frameworks such as data privacy Act. Authentication Are there reliable and effective authentication mechanisms in the organization? Technology External network security Are there security measures such as intrusion detectors, firewalls that are used to protect against external computer access such as internet. Are these safety measures authorized by the senior management. Content monitoring Is there proper monitoring of the content of emails, and internet to prevent virus infection, internet fraud, SPAM and also litigation from the improper use and improper content. Anti virus Is there an installed antivirus and is it up to date, are all users trained and educated on how to identify and avoid suspected files to avoid virus and malware infection. Physical security Are critical IT systems, equipment and servers, stored in a secure and protected area free from unauthorized access? Security policy. Policy statement: The department of information technology in t he organization is vested with the responsibility to provide the substantial data security and confidentiality of all the resources, data and information that are held in the organization which include local storage media, or remotely placed in order to ensure the continuous availability resources and data to the authorized users in the organization and also to provide integrity of these data and configuration controls (Ruskwig, 2012). Security policies: a) The data

Making a fair decision when bias is held on a subject Essay

Making a fair decision when bias is held on a subject - Essay Example Self-regulation, according to Gilovich, Griffin, & Kahneman (2002) refers to a sitaution where a person or organization adheres to issues as regarding legal, ethical or th standards of safety instead of having outside factors determining the decision making process. That is to say that an action odf decision must have a situational setting. The situational setting has basic rules and laws that determine the required end point in which case there is a strong positive out turn on the issue. As much as self-regulation has its level of conflict of interest, it is worth noting that there are no perfect decisions and each decision follows laid down rules (Starzak, 2012). Moreover, the aspect of self regulation considers wider perspectives from the individual to organizational level. However, there are also situation in which a group or individuals are thriving in unethical situations (Rezende, 2009). Consider the aspect of a bureacucratic society. If the society is asked to eliminate such, it may consider eliminating the respective unethical aspects witnessed as opposed to the ideal behaviour on the whole. That is a short run perspective (Starzak, 2012). Avoiding the issue of regulatory capture is an effective way of developing fair decision making (Rezende, 2009). The regulatory capture would consider that there are situations in which individuals with high stakes would want to advance their interests at the expense of the vast majority who have low stakes in the matter.

Management in GIFC Company Case Study Example | Topics and Well Written Essays - 750 words

Management in GIFC Company - Case Study Example The company management should take an audit of the entire organization and get an understanding of their marketplace. Some of the issues Maria and the associates should survey the competitive environment to know the companies offering similar products. The company should establish whether there are other companies offering Chinese or Greek foods that Johnny suggests as an investment of the GIFC Company. The company should also establish the organization's real competencies to venture into a new expansion. For instance, it would be advisable for all the entire management team to join a management institute and acquire specific skills to suit their roles. The other step to assist the management to strategize the activities of the company and its expansion by identifying what is important (Brasfield, 2012). The company management should focus on where they have to take their organization over time to create a long-term defined mission. The most important things to bear in mind for the organization to grow are the customers, the market size, and the products they will offer to their clients. In addition, employee welfare, communication, and motivation are key issues for consideration (Brasfield, 2012). The conceptualizations of what the organization’s future should appear will enable it to achieve its vision and grow tremendously. The organization management should their priorities that will require the full and immediate attention of the whole team. The strategic plan should, therefore, focus on such issues to ensure that the right decisions are made they can embark on major changes for expansion of their business operations.

Making a fair decision when bias is held on a subject Essay

Making a fair decision when bias is held on a subject - Essay Example Self-regulation, according to Gilovich, Griffin, & Kahneman (2002) refers to a sitaution where a person or organization adheres to issues as regarding legal, ethical or th standards of safety instead of having outside factors determining the decision making process. That is to say that an action odf decision must have a situational setting. The situational setting has basic rules and laws that determine the required end point in which case there is a strong positive out turn on the issue. As much as self-regulation has its level of conflict of interest, it is worth noting that there are no perfect decisions and each decision follows laid down rules (Starzak, 2012). Moreover, the aspect of self regulation considers wider perspectives from the individual to organizational level. However, there are also situation in which a group or individuals are thriving in unethical situations (Rezende, 2009). Consider the aspect of a bureacucratic society. If the society is asked to eliminate such, it may consider eliminating the respective unethical aspects witnessed as opposed to the ideal behaviour on the whole. That is a short run perspective (Starzak, 2012). Avoiding the issue of regulatory capture is an effective way of developing fair decision making (Rezende, 2009). The regulatory capture would consider that there are situations in which individuals with high stakes would want to advance their interests at the expense of the vast majority who have low stakes in the matter.

Cyber Security Industry Research Paper Example | Topics and Well Written Essays - 3500 words

Cyber Security Industry - Research Paper Example is initiating its business that can provide the customers with a safer IT working environment. The thesis paper has enlightened the areas such as business overview, marketing, human resource, and financial information explicitly and comprehensively that one needs to consider for the start-up of a business. By looking at the market trends of the growing businesses, it has come to notice that cyber security industry is one of the sectors that are growing at an unprecedented rate due to the technological advancement (Gallaher, Link & Rowe, pp. 89-94). In this regard, the enterprise ABC Corporation Ltd. intends to initiate the business in the cyber security industry. The primary business unit of the company is located in the downtown area of Atlanta, Georgia. This is because it is one of the industrial hubs with proximity to customers. ABC Corporation is initiating its business operation from a local platform; however, the future strategy includes business growth and expansion over the entire market of United States in the industry of cyber security and on international market as well. The startup business would analyze the potential clients system, test it for vulnerabilities of a hacker, and provide solutions to resolving those vulnerabilities, and improving the overall security of the information. Primary products and services offered by ABC Corporation to its clients include cyber security assessments, vulnerability analysis, cyber security audits, cyber security training, secure broadband network communications, cyber intelligence systems, software and analytics to address cyberspace threats, and other capabilities that enable the customers to detect, evaluate and respond to cyber threats (Gallaher, Link & Rowe, pp. 89-94). Upon the start-up of the business in the sector of cyber security, ABC Corporation would require furniture and fixtures, office equipments such as computer systems with database server, network security that include computer

Budgeting Importance Essay Example for Free

Budgeting Importance Essay Abstract Beyond Budgeting has been proposed as an influential idea that will reinvigorate management accounting contribution in business  operation and performance. It is claimed that the traditional system has lost relevance with the modern business environment and is no longer satisfying the needs of managers. Budgets have been ingrained in the culture of business since their inception in the 1920s and managers will find it extremely difficult to radically shift to a system without budgets. The implications of a Beyond Budgeting system are; performance measures relative to competitors and a decentralised organisation structure. Alternatives such as the Better Budgeting techniques may be more favourable to management who desires a formal planning and control system. The Beyond Budgeting concept is still in its infancy and requires further development and practical implementation. Keywords: Budget; Beyond Budgeting; BBRT; Management Control I. Introduction Beyond Budgeting has been proposed as an influential idea that will reinvigorate management accounting contribution in business operation and performance. According to Hope and Fraser (2003) the budgeting system, as implemented by most businesses, should be eradicated. The budgeting debate has arisen due to a movement into the information age (Drury, 2008). It is considered that the environment is now so complex and competitive that budgeting in its existing form is no longer useful for businesses. Dissatisfaction with traditional budgets is growing in the business world and ‘Beyond Budgeting’ has been suggested as a method to reinvigorate the managerial contribution of management accounting. This article discusses how budgeting has evolved into its current state, before examining why this universal technique has come under such heavy criticism of late. The limitations and weaknesses of traditional budgeting system will be supported with appropriate references. At the he heart of this paper is the evaluation whether the Beyond Budgeting model is more relevant in today’s business environment and if it can be a prominent tool in the future practices of management accounting. After critically evaluating academic scholars’ views on this issue, a conclusion will be drawn as to whether Beyond Budgeting really is the way forward. This article is organised as follows: Section II introduces and discusses evolution of various concepts of budgeting; Section III discusses limitations of traditional budgeting; Section IV discusses how beyond budgeting addresses the limitations of traditional budgeting and is indeed the way forward and finally section V concludes. II. Evolution of Various Concepts of ‘Budgeting’ Bhimani et al. (2008) define a budget as a quantitative future plan created by managers to assist the implementation of this plan. Becker et al. (2009) state the common view is that at the foundation of management accounting  systems is budgeting. In the 1920s budgets were born in order to help managers control costs and cash flows (CIMA, 2007). This concept grew into fixed performance contracts involving future income and expenditure estimations. Budgets were used to drive and evaluate management performance. Furthermore, Rickards (2006) believes the main purpose of budgets is to help implement a firm’s strategy, not just controlling and planning. The changes in the economic environment and business processes led to evolutions in budgeting. From the initial cash budgets to more modern techniques of zero based budgeting (ZBB) and activity based budgeting (ABB). Drury (2008) details six functions of traditional budgets: Refining the company’s long term plans; Coordinating the different departments and helping to improve relationships between them; Communicating ideas and expectations from top management to all other employees; Motivating managers to achieve challenging targets and goals.; Controlling the business activities using variance analysis to determine areas requiring attention; Evaluating the performance of managers in relation to achieving targets. A study of 40 managers revealed that budgeting is still very popular (Dugdale Lyne, 2006). They found that all businesses in question were using budgets and that when used alongside other tools; budgets can harmonise, motivate and control. Budgeting is ingrained in the cultures of many companies; therefore it can be difficult to convince managers that the business will be better off without them (Libby Lindsay, 2007). Daum (2002) argues that in the dynamic business environment managers should be looking to grow, expand, exceed targets and limits, and not be restricted by them. He describes many features of this environment such as; complex activities, innovation, retention of good employees. The new business environment is vastly different from the 1920s and although budgets have evolved to adapt to these changes, they are increasingly coming under criticised. III. Criticisms of Traditional Budgeting The traditional budgeting methods are considered too time consuming and unresponsive to external changes. According to a research by Neely et al. (2003) the budget creation uses 20% of management time. Following on from this, Bartram (2006) found that even the leanest and most efficient  companies take 79 days to organise their budgets, whilst 210 days are spent in the worst practice companies. This is a considerable amount to time for a firm to spend on an activity that arguably adds no value to the business. The budget culture has restricted the ability for a firm to reshape into a modern business because the budgets reign and contain management behaviours into old  paradigms (Hope and Fraser, 1997). In today’s environment the traditional systems of frequently found to be an obstacle to innovation and enterprise by management (Daum, 2002). Daum Hope (2003) highlight the growth of organisations as a factor in causing the irrelevance of traditional budgeting methods. Previously, businesses were smaller and staff relationships were built on trust. Trust to act in the best interests of the company. The expansion and development of multinational companies has caused a break down in trust between employees. To combat this, budgets were used as systems of control. However, now this control aspect has become a restriction to progress for a modern and forward thinking company. The following are weaknesses suggested by Neely et al. (2003) and they advocate these as an area for improvement. Budgets lack strategic focus and value creation, instead the aim is always cost reductions. The bureaucratic style restricts flexibility which in turn impacts a firm’s creative instincts. Annual budgeting is too infrequent therefore feeding into the unresponsive argument. Employees may not react well to having controls forced onto them thus having the potential to de-motivate. Also the top down style of budgets strengthens vertical command structures, which can lack adaptability and responsiveness. Working to budgets can cause dysfunctional behaviour as managers are often under pressure to meet targets, this behaviour is also known as budget games. Bartram (2006) breaks down budget  games into five areas. Firstly, ‘The Sky’s the Limit’, this entails management pushing the boundaries and trying to get as large a budget as possible instead of asking for just what they need. This feeds into ‘Mine’s Bigger than Yours’ whereby managers use the size of their budget to judge their own status within the company. ‘Cooking the Books’ relates to a delay of declaring revenue if the targets are already met so that they can use this revenue to meet future objectives. Next is ‘Hey Big Spender’, managers feel that they must spend the entirety of their budget otherwise it will be cut next year. Finally, ‘Bonus or Bust’ is concerned with the managers focus on measures that impact their own salaries or bonuses, whilst ignoring targets which may be more vital to long term success. On the subject of budget games, Jensen (2003) feels the integrity of the whole firm can be compromised when managers partake in this type of behaviour. The traditional system is based on a flawed principle; reward managers for meeting targets but punish if they fail to do so. This only encourages the type of dysfunctional behaviour described by Bartram. In order to end these games, Jensen proposes abolishing the using budgets as a system for rewarding performance. Otley (2003) believes budget system has the potential to create dysfunctional behaviour and discusses his experience of a coal mine that held back stock to meet weekly quotas, an example of ‘Cooking the Books’. The majority of criticism of traditional budgeting methods has been published by the proponents behind the Beyond Budgeting movement, Hope Fraser. Their initial criticisms were used as a spearhead to create a better management tool. Traditional methods rely on past information which can have negative knock on effects. An example is the incremental budgeting tool, where the previous year’s budget is slightly adjusted for the new year without any analysis into areas which are over/under performing. The performance evaluation is generally carried out at the end of the budget period; this can be too late to remedy deficiencies. Leading on from this, the common practice is to carry out fixed percentage cuts when early results appear unacceptable (Hope Fraser, 2003). Libby Lindsay (2007) feel that the problems are originating from how budgets are implemented and used within business, if used correctly they still can be a very effective tool. Ekholm Wallin (2010) agree with Libby and Lindsay, and add that if properly used traditional budgets are a strong framework to plan and measure a company’s operations. Therefore it can be suggested that many of the inadequacies of traditional budgets could be down to the implementation and not the tool itself. Despite the reasoning behind these limitations, Hope and Fraser (1997) report that 99% of European companies use formal budgeting procedures, this figure is likely to remain high even today. In addition, a survey of US organisations by Libby Lindsay (2007) revealed that over 50% of senior managers felt businesses could not cope without budgets and that they were imperative to success. Managers also believed that despite the associated time and costs, budgets were adding value to a company. Ekholm Wallin (2010) feel the annual budget is not dead yet, but it is past its peak and has lost usefulness and become outdated. IV. Beyond Budgeting Beyond Budgeting promotes the most ideal characteristics of a budgeting system; flexibility, coordination and responsiveness (Pilkington Crowther, 2007). It is not just another system of tools; it requires a complete overhaul of the organisations culture and a shift in the management style (Becker et al, 2009). Hansen (2011) states this can be performed in two stages; move toward performance evaluation relative to competition and then implement a decentralized structure. Hope Fraser (2003) believe the limitations of traditional budgetary systems require businesses to abandon budgeting altogether and instead focus on financial and non financial measures. The process should look to external benchmarks and competitors rather than internally set targets. The restrictive nature of budgets is removed and this can enhance the potential of a firm whilst empowering employees to make better decisions. Player (2003) describes Beyond Budgeting as extreme approach but with vast benefits to be r ealised. A key problem area is with rewarding managers using traditional systems. A Beyond  Budgeting reward system is far more appropriate as it is relative to performance measures, often derived from competitors and benchmarks (Hope Fraser, 2003). Daum Hope (2003) argue that Beyond Budgeting is a more adaptive approach to management, with more frequent performance reviews. A second feature is that centralized and hierarchical structures are converted to a decentralized management style. This empowerment pushes authority and decision making to lower levels of the business. The effect can be found in increased productivity and motivation. Managers have embedded budgets into their culture so it is likely they will struggle to manage without them. Hope and Fraser (2001) believe that the volatile nature of the environment mean budgets and plans are redundant. Budgets try to remove surprises from business. Instead, managers should embrace them and look to them as opportunities for improvement. They continue by saying that in order to take full advantage of the opportunities lower level staff need the authority to make strategic decisions. Furthermore the removal of budgets creates extra time for managers spend on  problem solving and adding value to the business, as the time taken to prepare budgets is a particular disadvantage (Ostergren Stensaker, 2011). The Beyond Budgeting model is becoming increasingly popular and many companies are now following its principles. Hope Fraser (1997) discovered that the Scandinavian bank Svenska Handelsbanken abolished all forms of traditional budgeting in 1979. Since then it has grown into the largest bank in Scandinavia and one of Europe’s most efficient banks. Their CEO reported that a cultural change from budgets and targets to improvement has enabled costs to be driven down. Daum (2002) states that Svenska Handelsbanken utilised a decentralised structure to enable each branch to run as an independent profit centre. This is an example of the potential that Beyond Budgeting can unlock. The Beyond Budgeting Round Table (BBRT), a network designed to transform the  traditional budget system, studied 14 companies without budgets or almost without budgets and from this they produced 12 guiding principles to Beyond Budgeting: i. Measure performance against the competition, not internal targets. ii. Motivate employees by empowerment. iii. Delegation to divisional managers allows them to take responsibility. iv. Give operational managers independent access to resources. v. Create customer focused teams. vi. Provide transparent information sharing across the organisation. vii. Set targets on external benchmarks. viii. Rewards in line with beating the competitors. ix. Allow managers to be involved with strategy planning. x. Grant management access to local resources. xi. Coordinate the internal use of resources. xii. Performance measurement information should be available freely. (Daum, 2002) Pilkington Crowther (2007) have found that Beyond Budgeting is most commonly adopted by large firms employing over 1,000 people. The smaller firms (10 50 employees) tend to impose strict budgets for employees to follow. This is likely to be due to the size, management style and ability to train staff in unfamiliar concepts. DeWaal (2005) suggests an entry scan before implementing Beyond Budgeting to ensure that staff feels the current systems are failing. The scan creates discussion into whether staff wants, and if the organisation can, implements Beyond Budgeting. The main advantage of questioning the employment of Beyond Budgeting is that staff will feel involved in decision making and internal business processes. Beyond Budgeting appears to have many advantages over traditional systems but it is not without criticism of its own. CIMA (2007) believe that having no budget  creates various problems. A business will have no framework for planning, coordinating and controlling its activities. The business can lose direction without detailed plans of its current position and future goals. Finally, a drastic culture change can leave employees feeling disillusion and the decentralized structure may be impractical for some organisations. An alternative option for firms that still want a formal budgeting system is Better Budgeting. Better Budgeting entails five techniques that can be used to overcome some of the limitations of traditional methods (Neely et al, 2003). Activity Based Budgeting involves planning using value adding activities, following a similar concept to ABC and ABM. Zero Base budgeting forces managers to justify their budgets every year to try and prevent dysfunctional behaviour and budget games. Thirdly, a Value Based technique encourages a focus on creating shareholder wealth and linkages with strategy. Profit methods consider both short and long term projections whilst ensuring sufficient cash is generated. Finally, Rolling Budgets create frequent budgets to provide more accurate forecasts. A major problem with Better Budgeting techniques is that they can actually take even more management time to be used effectively, which is likely to cause greater dissatisfaction with the processes. The Beyond Budgeting movement is still in the early stages of development and Rickards (2006) feels that further research and practical implementations are required before a real breakthrough in management accounting is achieved. Becker et al (2009) believe that the initial fascination with Beyond Budgeting is fading and that some principles are being put into practice, just not under the umbrella of Beyond Budgeting. Decentralisation and empowerment may be growing in popularity due to the current business environment. V. Conclusion To conclude, Hope’s view is that Beyond Budgeting is a far more effective system which conquers the limitations of traditional methods. He foresees the international expansion of the BBRT and that Beyond Budgeting will become a ‘major management theme for the future’ (Daum Hope, 2003). After evaluating the thoughts and opinions of various academics, this article believes that Beyond Budgeting has an important role to play in the future of management accounting. However, it is unlikely that it will be fully adopted as the BBRT imagined; a number of principles are extremely useful within the modern environment. These may be adopted but management will find it hard to completely abandon budgeting, as it is embedded it business culture. Perhaps some Better Budgeting techniques could be practiced in order to update the failing traditional system. This article supports the argument that traditional budgets are outdated and no longer appropriate for the current environment. Furthermore, budgets can actually destroy shareholder value within a firm therefore it is vital that new systems are developed. It is the view of this article that the traditional budget requires refreshing and revitalizing but is not yet ready for removal. References Bartram, P. (2006). Forecasting the end for budgets. Director. 30. Becker, S., Messner, M. and Schaffer, U. (2009). The Evolution of a Management Accounting Idea: The Case of Beyond Budgeting. Working paper. Bhimani, A., Horngren, C., Datar, S. Foster, G. (2008). Management and Cost Accounting, 4th ed. Harlow: Pearson. Michael Goode, Ali Malik CIMA 213 (2007). Beyond Budgeting. [Online] Available at: http://www.cimaglobal.com/Documents/ImportedDocuments/cid_tg_beyond_bu dgeting_oct07.pdf [Accessed: 28/11/11] Daum, J. (2002). Beyond Budgeting: A Model for Performance Management and Controlling in the 21st Century? Controlling and Finance. Daum, J. and Hope, J. (2003). The origins of Beyond Budgeting and of the Beyond Budgeting Round Table (BBRT) An interview with Jeremy Hope. DeWaal, A. (2005). Is Your Organisation Ready for Beyond Budgeting? Measuring Business Excellence, 9(2), 58-67 Drury, C. (2008). Management and Cost Accounting. 7th Edition. Andover: Cengage Learning. Dugdale, D. and Lyne, S. (2006). Budgeting. CIMA Financial Management, 32-35. Ekholm, B. and Wallin, J. (2010). Is the annual budget really dead? European Accounting Review, 9(4), 519-539. Hansen, S. (2011). A Theoretical Analysis of the Impact of Adopting Rolling Budgets, Activity-Based Budgeting and Beyond Budgeting. European Accounting Review, 20(2), 289-319. Hope, J. and Fraser, R. (1997). Beyond budgetingbreaking through the barrier to the third wave. Management Accounting, 75(11), 20-23. Hope, J. and Fraser, R. (2001). Beyond Budgeting Questions Answers. CAM-I Hope, J. and Fraser, R. (2003). New ways of setting rewards: the Beyond Budgeting model. Californian Management Review, 45(4), 104-119. Hope, J. and Fraser, R. (2003). Who needs budgets? Harvard Business Review. 81(5), 125-126. Jensen, M. (2003). Paying People to Lie: the Truth about the Budgeting Process. European Financial Management, 9(3), 379-406. Libby, T and Lindsay, R. (2009). Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice. Management Accounting Research. Neely, A., Bourne, M. and Adams, C. (2003). Better budgeting or beyond budgeting?Measuring Business Excellence, 7(3), 22-28 Ostergren, K. and Stensaker, I. (2010). Management control without budgets: A field study of â€Å"Beyond Budgeting† in practice. European Accounting Review, 19(1), 1-33. 214 Pakistan Journal of Social Sciences Vol. 31, No. 2 Otley, D. (2003). Management Control and Performance Management Whence and Whither? British Accounting Review, 35, 309-326. Pilkington, M. andCrowther, D. (2007). Budgeting and control. Financial Management, 29-30. Player, S. (2003). Why some organizations go Beyond Budgeting. Journal of Corporate Accounting and Finance, 14(3), 3-9. Rickards, R. (2006). Beyond budgeting: boon or boondoggle? Investment Management and Financial Innovations, 3(2), 62-76.

Change On Food Production Environmental Sciences Essay

Change On Food Production Environmental Sciences Essay Agriculture is highly dependent on specific climate conditions. Moderate warming and appropriate carbon dioxide in the atmosphere may help plants to grow faster. But more severe climate change such as global warming, floods, drought, and hail may reduce yields. According the survey, from 1981 to 1990, the average global temperature has increased 0.48  °C than 100 years ago. If greenhouse gas emissions continue the warming will also continue, with temperatures projected to increase by 1.4  °C to 5.8  °C between 1990 and 2100. (Richardson et al. 2011) Increases in temperature and carbon dioxide (CO2) can be beneficial for some crops in some places. But to realize these benefits, nutrient levels, soil moisture, water availability, and other conditions must also be met. Higher CO2 levels can increase yields. The yields for some crops, like wheat and soybeans, could increase by 30% or more under a doubling of CO2 concentrations. The yields for other crops, such as corn, exhibit a mu ch smaller response (less than 10% increase). However, some factors may counteract these potential increases in yield. For example, if temperature exceeds a crops optimal level or if sufficient water and nutrients are not available, yield increases may be reduced or reversed. Crops grown in the United States are critical for the food supply here and around the world. U.S. exports supply more than 30% of all wheat, corn, and rice on the global market. Changes in temperature, amount of carbon dioxide (CO2), and the frequency and intensity of extreme weather could have significant impacts on crop yields. Warmer temperatures may make many crops grow more quickly, but warmer temperatures could also reduce yields. Crops tend to grow faster in warmer conditions. However, for some crops (such as grains), faster growth reduces the amount of time that seeds have to grow and mature. This can reduce yields (i.e., the amount of crop produced from a given amount of land). (EPA 2012) All the problem need to have fast and effective ways to be solve well. In the text will talk other country use what solution to decre ase the damage and to protect the crop. Global warming has a serious impact on agricultural production, according to the Consultative Group on International Agricultural Research (CGIAR) research report pointed out the vulnerability of agriculture to climate warming performance of consumption in the worlds largest of several major varieties of grain, wheat, cereal, corn and rice are particularly sensitive to high temperature, decreased production will cause food shortages. (CGIAR 2012) World Agro forestry Centre chief ecologist Dr. Lewis à ¢Ã¢â€š ¬Ã‚ ¢ Will Carter report pointed out that the impact of climate change on agriculture in developing countries, for example, Chinas agricultural production, the main crops are rice, wheat and corn, warming irrigated and rain-fed spring wheat production decreased by 17.7% and 31.4%, respectively, the average corn production will cut 3% -7%; (Chiras 2012) warming will accelerate microbial decomposition of soil organic matter, resulting in the decline of soil fertility, implementatio n of the pesticide will increase and extend the crop growing season, so that not only increase agricultural costs, and affect the safety of the food. (Cline 2007) Solution: straw technology is a stimulation of soil fertility, not only put an end to the air pollution caused by straw burning, and fattening yield beneficial to help improve its agricultural production. Warming mainly due to the atmospheric concentrations of greenhouse gases (CO2, CH4, and N2O) concentration increased CO2 is the main greenhouse gas, straw as a carrier material, energy and nutrients, is a valuable natural resource, straw is the straw is not directly feed directly or accumulation composting facilities into the soil in a way, the use of straw technology can improve soil properties, accelerated adobe aging and improve soil fertility by affecting soil microbial biomass and microbial communities, and changes in soil physical and chemical properties, such as the many ways to increase the intensity of soil respiration, thereby increasing soil carbon dioxide emissions, and can direct compensation the consumption potential fertility of the soil, the biological cycle accelera ted soil material to promote the growth of beneficial microorganisms in the soil improve nutrient supply conditions to promote the increase of soil organic matter and nitrogen, phosphorus, potassium and other content, improve soil moisture holding capacity, boosting crop resistance. On the other hand, the mechanization of straw including straw chopper compiled pressure to field a variety of forms, the whole rod feature is convenient, fast, low-cost and large area of à ¢Ã¢â€š ¬Ã¢â‚¬ ¹Ãƒ ¢Ã¢â€š ¬Ã¢â‚¬ ¹soil fertility advantage; it has been one of the more mature technologies. (Meng et al. 2008) After 1760s Industrial Revolution, release more carbon dioxide, resulting in melting snow to make more floods and influence food production. For example Yangtze river is the highest frequency of floods in China, one of the infestation of serious natural disasters, (Wanfang Data 2012) so for solving the problem there are two ways, reducing carbon footprint and construct dam in the Crop-growing areas, use the reservoir to control flood. (Luo 2002) So for reducing carbon footprint, first is China government encourage factories to emission gas after Purification of carbon dioxide, second is government investment research new energy. If carbon footprint can reduce success, may not have too many floods and food production will increase. For preventing to reduce food production from floods, China government built Three Gorges Project from 1994 for protect the middle and lower reaches of the Yangtze River , although Three Gorges Project has Flood control, power generation and shipping, inclu ding flood control, are considered the core benefits of the Three Gorges Project. So make sure protect Crop-growing areas. (Baidu 2012) When the climate change ,it also make the drought Frequent occurrence, a lot of Crop-growing areas food production sudden reduce, people can increase food production for solving the problem , and there is a scientist did very well in this, he created a new kind of rice, Yuan Longping, Studied of hybrid rice technology from 1964, three lines supporting in 1973, bred the first hybrid rice South High Yielding Combinations excellent No. 2 in 1974, developed in 1975, the success of hybrid rice cultivation technology for the large scale hybrid rice laid the foundation.  ¼Ã‹â€ Zhuang 2008 ¼Ã¢â‚¬ ° For increasing food production we need to promote the cultivation of Yuan Longping hybrid rice. Yuan Longping went to eight countries recent years including the Philippines, the United States, Japan, France, Britain, Italy, Egypt, Australia, has been invited to give lectures, teach techniques, participate in academic conferences or technical cooperation and research international academic acti vities 19 times. Hybrid rice go to the world, the United States, Japan, the Philippines, Brazil, Argentina and more than 100 countries have introduced hybrid rice and we need do better. (CCTV News 2012 ¼Ã¢â‚¬ ° Internationally, the effects of climate change on agriculture and food production are likely to be similar to those seen in the United States and China. The effects of climate change also need to be considered along with other evolving factors that affect agricultural production, such as changes in farming practices and technology. As the reader understanding from the text, some solutions and create ways are from experts, but not all of the famers have high education and high skill to save the low food production because of climate change. Many farmers because there wasnt enough agricultural knowledge lead to reduce the number of crop production. Such as China, Farmers average education by lack of fixed number of year 7 years. In nearly 490 million rural labor force, the primary school culture degree and illiteracy semiliterate accounts for 40.31%, the junior middle school culture degree of 48.01%, high school culture degree of 9.7%, technical secondary school culture degree 2%, abov e college culture level accounted for only 0.52%. (Dong et al. 2006) If can not improve the education quality of famers that will effects the agriculture development. These phenomena get the attention of the government. A lot of local agriculture bureau has begun to action, they launch a training course teach farmers better cultivation of food, and also answer famers question about plant the crop. The agriculture bureau also distribution of free technology books to farmers about pollution-free vegetables cultivation and the quality and safety of agriculture products. Through the training, improve the farmers science and technology quality, training they rely on science and technology to increase food production. The government also hope famers use their new knowledge to create the new varieties can grow up in the different climate, and overcome the severe environment change to make food production problems to minimum. (HNXNC 2012)

My Antonia Essay: Role of Women -- My Antonia Essays

Role of   Women in My Antonia   The role of the women in My Antonia as the showcased laborers and workers in the new community does not, certainly, alleviate the questions of patriarchal influence offered in the discussions of gender. Certainly, the fact that à ntonia is deprived of the education she longs for and yet cannot have, because it is she who is responsible for her family's success--"'School is all right for little boys. I help make this land one good farm'" (94)--cannot be seen as entirely good, if we agree that "the value of education is among the greatest of all human values" (Woolf 45); and in spite of her protests to the contrary, the bitter recognition of exclusion brings à ntonia to tears. However, recognizing the women's relationship to the development of national culture does suggest some alternative readings to the conclusions often reached, even as à ntonia's sacrifice of her own education does not exclude the contribution she makes to American culture, as we shall see.   Ã‚  Ã‚  Ã‚  Ã‚  Recognition of nation-construction effects our reading of the play of gender in the text. One such instance is in the case of narrative authority, which has frequently been cited as Jim's patriarchal subsuming of à ntonia, as we have seen. While Jim appends the "my" to his transcription of à ntonia's history, however, it is worth reiterating that à ntonia is never, in fact, Jim's; rather, his possessive "My" reflects a failed attempt at possession, as his amorous advances were firmly rebuffed and as the adult à ntonia never seeks his assistance or support. At the same time, that the tale is proffered via an anonymous female narrator further undermines Jim's narrative authority, for his masculine presumption to speak for à ntonia undergoes... ...hts the unconstructedness of the American frontier and the central role of women in forging a community, and by extension in negotiating a fledgling national consciousness. Through the subversion of Jim Burden's narrative authority and a disrespect for gender delineations, Cather emphasizes the constructedness of patriarchal norms, highlighting their irrelevance to successful cultural consciousness. Finally, through à ntonia's final assumption of a nurturing role, she assumes not a passive feminine identification or a sudden retreat into traditional female roles. Rather, à ntonia becomes emblematic of the women who forged the frontier community in their own image, infusing it with their own ethnicities and resisting the hegemonizing impulse of the tangle of norms we now know as the American nation. Works Cited: Cather, Willa. My Antonia. Boston: Houghton, 1977.

Communication and Ethical Issues Summary Essay

The first example of the SWAT Team raiding a suspected meth house showed no ethics at all. The officers probably assumed no one was home since they pulled over their suspect away from his home, When they see a man coming down the stairs they should have noticed a golf club un his hand not a gun. The use of their power in this case was not justified even if he resisted non of the officers would have been hurt by the helmet and body armor they wear. Their use of power was unjustified (Balko, 2013). The second example where a homeless man is carrying a knife and would not drop it was shot. It was legal for him to have and carry the knife and if a bystander has to ask a police officer why he shot him tells me that he was not doing anything threatening with the knife. He was shot because he did not drop it. This is the shortcomings of the officer culture of leadership in his department because the officer was cleared of any wrong doing. His use of power was unjustified (Balko, 2013). The third example is where the police raid a recording studio thinking there are a large quantity of drugs located there. They only find personal consumption quantity and they try to decide what equipment in the recording studio they will take on asset forfeiture grounds. The police conversations were recorded because the equipment was left on when they raided the home. This is clearly an ethical problem within their agency with the leadership and the culture they have developed. Their use of power was unjustified (Balko, 2013). When you see your own leadership in your own agency does things that are not quite by the Standard Operating Procedure (SOP), it can give you the understanding that if you copy what they do or their wrong you would be justified. The author of this paper watched a correctional sergeant spray a can of pepper spray into a cell just to mess with the inmate that was inside, no other reason. An investigation  was held and the sergeant was given a verbal reprimand. The officers who worked directly for this sergeant also felt that if they broke the SOP, this sergeant would have their back and help in justifying their actions like not pulling inmates out of their cells for showers during their shower time, purposely dropping their food trays on the floor or spitting in their food. This action happens and in the report that is turned in it gets justified by that sergeant signing off on the action. Reference Balko, R. (2013, September 10). Radley Balko on the 3 Worst Cases of Police Abuse in 2011 [Video file]. Retrieved from University of Phoenix Media Library website: https://portal.phoenix.edu/medialibrary/videodetails.05V110608001512139.html

Paganism and Christianity in Beowulf Essay

Like a man outlawed for wickedness, he must await the mighty judgement of God in majesty. † (Beowulf, Heaney, p. 65) Finally, as Beowulf is dying after being mortally wounded by the Dragon, he ultimately thanks and praises God for the future prosperity of his kingdom, passing off the fame and glory to God instead of claiming it solely himself: â€Å"To the everlasting Lord of All, to the King of Glory, I give thanks that I behold this treasure here in front of me, that I have been allowed to leave my people so well endowed on the day I die. (Beowulf, Heaney, p. 189) The attempt at bridging Pagan tradition with Christianity is clear and powerful. Fate and personal fame and glory are important doctrine in Paganism, and the author of Beowulf is able to mend these characteristics with the Will of God and the ultimate power and glory of God, all major aspects of Christianity. 2-B2 The Gospel of Matthew was and still remains a critical text to Christians, both cradle Christians and converts from Judaism. It depicts the life of Jesus, as did the other two synoptic gospels – Mark and Luke. It includes depictions of Jesus’ birth in Bethlehem, his temptation, his baptism by John the Baptist, his teachings, his crucifixion, and his resurrection and Great Commission to his disciples. ?The Great Commission is arguably the most significant excerpt from the Gospel of Matthew as is believed to be Jesus’ instructions dictated to his disciples to go out and spread the teachings of Jesus. It is found in Chapter 28, verses 16-20: â€Å"Then the eleven disciples went to Galilee, to the mountain where Jesus had told them to go. When they saw him, they worshiped him; but some doubted. Then Jesus came to them and said, â€Å"All authority in heaven and on earth has been given to me. Therefore go and make disciples of all nations, baptizing them in the name of the Father and of the Son and of the Holy Spirit, and teaching them to obey everything I have commanded you. And surely I am with you always, to the very end of the age. † This excerpt has been interpreted by Christians as divine instruction to evangelize nations, baptize non-Christians, as well as to perform missionary work. It is central to the theology of most Christian religions. Also of note, the Gospel of Matthew served as a bridge from Judaism to Christianity. In it, Matthew attempts to demonstrate how Jesus fulfilled the prophecies of the Old Testament and that Jesus is, indeed, the Messiah foretold in the old texts.

Multilingualism or Not? Essay

Today in America, there is a raging debate going on: should we promote multilingualism or accept a â€Å"melting pot† ideology? The melting pot ideology dictates assimilating into a common culture and language. Views on this issue are very polarized, which make a compromise seem hard to accomplish. Two articles that pertain to this topic are â€Å"American Multilingualism: A National Tragedy,† by Franklin Raff published on WND.com, and â€Å"English Only Laws Divide and Demean,† by Warren J. Blumenfeld published in The Huffington Post. Both articles are direct contradictions of each other with Raff saying languages other than English are unduly practiced and embraced in America while Blumenfeld argues that America should promote the practice of multiple languages. While I do not find myself agreeing completely with either one, there are points in both that appeal to me and give me a better understanding of multilingualism, and the influences of its wide reaching effects on society. In â€Å"American Multilingualism: A National Tragedy,† writer Franklin Raff introduces an ad broadcast on Super Bowl Sunday. It is a Toyota car ad, which is touted to be the first â€Å"bicultural, bilingual† advertisement. The spot compares the benefits of being bilingual to a hybrid car. Raff claims that the ad agency responsible for the ad has bluffed in equating bilingualism to anything good. He even goes as far as to say that the effects of promoting bilingualism can be fatal. To support his claim of fatality he uses the situation in where doctors are unable to  comprehend their patients. He also brings up the fact that workers who are unable to comprehend safety regulations at worksites meet untimely deaths. Raff speaks of the Chicago school system, which has an overwhelming population of Hispanics and is also the worst performing of all school systems. He then introduces a janitor, who cannot speak English and as such cannot get a better job despite his attention to detail, and a little Spanish speaking girl, who he encountered in the supermarket and cannot offer her help due to her not understanding English. Raff also provides statistics that portray Hispanics as unable to complete higher education courses due to their knowledge of Spanish and not English. He closes by saying it is a disservice to oneself to speak Spanish and as such it is a national tragedy. Raff’s article has a feeling of immense passion on something he feels is a great plague to the nation. He argues to great lengths on the extent of â€Å"damage† that speaking other languages causes to society. The Spanish language is his argument’s main adversary. He uses rhetorical strategies such as pathos and angle of vision to significant effect to support his claim. In his attempt to gain emotional support from his readers he makes impassioned pleas and relates personal experiences. He introduces the idea of being unable to comprehend languages as being detrimental to the point of even causing deaths. He uses examples of miscommunication in a health care facility and safety regulations at work sites. Death being the worst fate of mankind is a useful point for Raff as readers would be appalled that death is a possibility for some and that it could be avoided. He also speaks of the failing Chicago school system which is densely populated by Hispanics and he insinuates that their practice of language is what fails them. Others he says afflicted by speaking Spanish include a janitor he knows and a girl he encounters at the supermarket. Raff seeks to gain support by relating the troubles he perceives and leading  people to believe that Hispanics would be afforded a better quality of life and possibility of success by relinquishing the Spanish language and adopting the English language. Franklin Raff’s use of angle of vision lies in subtle inferences that readers have to make on their own. As it relates to the janitor he describes as a â€Å"fast, meticulous and good-natured worker,† Raff claims he can communicate with the janitor due to his knowledge of Italian, but Raff fails to write about the janitor’s feelings but rather what he believes the janitor should feel. Raff also speaks of high failure rates of Hispanics but he fails to account for any success of Hispanics in America, by doing this he can gain support from people who do not choose to consider more factors than the ones only stated by Raff. He makes it seem as though it is all doom and gloom because of knowing another language. In â€Å"English Only Laws Divide and Demean,† Warren Blumenfeld starts by relating an experience he had with his multilingual cousin, living in Belgium. His cousin poses a riddle to him, with the outcome saying that persons that can only speak one language are referred to as â€Å"US-American† as opposed to monolingual. Blumenfeld accepts this as a truth and goes on to lament that despite being so closely bordered by countries that speak other languages, Americans are stuck in their monolingual ways. He states that Americans’ lack of care for other languages has been endorsed by major political figures such as former President Theodore Roosevelt and Senator Rick Santorum. The ideas that there has been a campaign to make English the â€Å"official† language and that laws have been proposed to outlaw other languages are slammed by Blumenfeld, who states he has even started a petition against this movement. He also uses a personal experience of a friend of Mexican descent, who as a child was berated and punished for making an exclamation in Spanish at school. Blumenfeld states that this prejudice is a violation  of democracy and no true patriot could support it. He proclaims that America  should embrace its rich diversity and shed its â€Å"melting pot† ideology if it is to become a beacon to the world. Warren Blumenfeld in his attempt to gain the support of his readers employs the use of appeals to emotions and values. In his retelling of his encounter with his cousin he seeks to make Americans, including himself, feel as though they have not done enough to embrace linguistic diversity. By doing this he is able to make Americans feel t hat they should work assiduously to overcome this rather true stereotype. He also speaks of the extent American society will go to eliminate other languages, including campaigns by political leaders and proposition of laws. By highlighting these details and framing them in such a way that depicts them as promoting ignorance, Blumenfeld is able to gain the readers’ support. To show just how serious and credible his claim is, Blumenfeld then identifies that he has started a petition, which encourages readers to a call to action. To then gain the readers’ sympathy Blumenfeld uses an experience from a friend who as a child was castigated for speaking Spanish. This experience causes readers to be appalled that in their society, people, especially children are being chastised because of their cultural differences. The highpoint of Blumenfeld’s argument is introduced near the end when he begins to speak about the founding principles of America. He proclaims that the values of democracy and diversity are woven into the fabric of the nation and its people, and as such the people should work to protect and propagate these American values. True American patriots would then see the issue of multilingualism as an important part of the great nation’s future. In terms of a comparison between both articles, the only similarities lie in both writers’ use of rhetorical appeals and angle of vision. Both writers rely heavily on the emotional and value appeal of pathos to connect with their readers. The difference between both articles is the ideology of the authors. The authors directly contradict each other. Franklin Raff would have  Americans believe that the practice of languages other than English can lead  to death and failure. On the other hand, Warren Blumenfeld implores Americans to embrace learning and practicing other languages as it allows people to communicate across borders easily. After reading and analyzing both Franklin Raff’s and Warren Blumenfeld’s articles in detail I was able to gain new knowledge on the subject of multilingualism. From personal experiences I previously had opinions on the topic but from my newly attained knowledge I was able to strengthen my opinions. The basics of my ideology are that I believe that all government and other official documents should be printed in one language, most suitably English, for ease of communication. Though we should also encourage people to learn and practice multiple languages as that ability enhances a person’s effectiveness to themselves and to society as a whole. I was fortunate to be raised in a society that promoted learning multiple languages, though English was my native tongue. I learnt the fundamentals of both French and Spanish up until the 8th grade in Jamaica. Now I can read and write both languages at a level I perceive to be fair, which is something I am proud of. Though I lack in speaking fluency of these languages I plan to eventually become fluent. After 8th grade I moved to Florida. There I was surprised to know that my new peers had no foreign language course after the 5th grade and then they would only have a two-year crash course in high school. Having had that two-year crash course as well, I felt that it was more about getting a grade rather than learning to appreciate and comprehend the language. On the other hand, the peers I left in Jamaica went on to learn either one or both languages at a higher level. In America, I believe middle and high schools should operate a continuous curriculum for foreign languages as it will enhance students’ abilities. Franklin Raff in his article claims that Hispanics have a higher failure rate at school, particularly in Chicago, because of their knowledge of another language. Having had Hispanic classmates I am in complete disagreement with  Raff as it was apparent they were just as inclined for success and I believed that their ability to speak both English and Spanish gave them somewhat of an edge in being successful. As it pertains to the Chicago school system there is likely to be social factors other than language, including poverty in a densely populated area, that can lead to higher failure rates that Raff fails to account for. I also disagree with Warren Blumenfeld that English should not be made the official language of America and that government documents should be printed in multiple languages. Blumenfeld states that it is unnecessary to make English the official language but I believe not making English the official language is just as unnecessary. America unlike many other countries that promote multilingualism, does not have an official language. Having an official language does not mean that a country ignores other languages. In Jamaica, English is the official language but foreign languages are given great emphasis in the education system. For American governments to reduce spending, printing long documents in English only would be a good idea, but smaller statements such as safety information on airplanes can be printed in multiple languages, including French and Spanish. Though I have disagreements with the points the writers make, I do find some common ground with them. Franklin Raff’s claim that different languages make communication between people difficult is very understandable. There have been a few instances where I’ve heard people say they could not communicate with people at places such as the gas station as one person solely speaks English and the other solely Spanish. To achieve goals and make things happen require effective communication between people. I also agree with Blumenfeld that promoting Williams  multilingualism creates a better global society. I believe people should attempt to learn and appreciate other languages as it is a show of competence and facilitates good relations among different groups of people. America, in particular, has a few negative connotations around the world, and I believe if we as a people can embrace other cultures and languages America will gain a deserved mutual respect. As the topic of multilingualism holds great significance to me, I found it imperative to explore the writings of both Franklin Raff and Warren Blumenfeld. Both articles related interesting and contrasting ideas on the topic. As seen with my agreements and disagreements it is best to only consider the ideas rather than accepting any one as the truth. In my opinion, the importance of communication cannot be overstated, as it is a component of progress. While one language makes such communication easy, diversity among the world’s citizens cannot be eliminated and as such governments should encourage acceptance of other societies’ diversities and languages. It starts with education, to facilitate students to learn and gain appreciation for other languages and create a more connected world. Works Cited Blumenfeld, Warren J. â€Å"†English Only† Laws Divide and Demean.† The Huffington Post. TheHuffingtonPost.com, Inc., 16 Nov. 2012. Web. 21 October 2013. Raff, Franklin. â€Å"American ‘multilingualism’: A National Tragedy.† WND. WND.com, 02 May 2006. Web. 16 November 2013.

Primark faces inquiry over use of illegal labour 'Research proposal' Essay

Primark faces inquiry over use of illegal labour 'Research proposal' - Essay Example This increased awareness of the consumer in terms of ethics and its impact on buyer behaviour is a relatively new phenomenon and is gaining momentum with each passing year. This research proposal discusses the impact of ethical conduct by a business on its consumer’s buying behaviour and if there is any impact on the brand acceptance of a product caused by negative publicity related to ethics. Primark has been chosen as the organization for which this research will be conducted. This organization is perfect for this research as there have been controversial issues related to their business practices in the past. The literature review provides a complete background of the issue, followed by the research design of the proposed research. Ethical and practical considerations are named after, followed by the timetable of activities and a brief of data collection instruments that will be used for this research. Literature Review: The organization chosen for this research proposal, o wing to the recent controversy that they are in, is Primark. Primark is a 200 plus store clothing retailer working in the European region; this includes Netherlands, Germany, Spain, Portugal, Belgium, the United Kingdom and Ireland (where it is branded by the name of Penneys). There are mammoth stores present across Europe providing consumers with cheap clothing retail products. Their tag line â€Å"Look Good, Pay Less† is reflective of their strategy and their target market. They are segmented to target the young population passionate about looking their best, for the prices that they can afford. They are known to be selective in providing only the most popular sizes of their target market, buying and selling in bulk in order to save for themselves and for their consumers (Company Website, 2011). Throughout the past decade, Primark has been the subject of intense investigative actions by freelancers as well as government authorities for their suppliers and if their products meet ethical standards set by the Ethical Trading Initiative. In fact, Primark joined the ETI after they had been calculated at 3.5 out of 20 in an ethical index by Ethical Consumer (Press Release, 2006). ETI is an initiative that works on labour rights issues in supply chain; members have to make sure that they only employ suppliers that follow the code of conduct based on International Labour Standards and ITE’s core conventions. However, reports in 2008 and 2009 further exposed that their suppliers were not following the code of conduct and the company faced tremendous criticism from major stakeholders in their business environment. Empirical research has continuously shown that organizations that are ethical in their conduct and business processes are rated as favourites among the masses. The general population is highly appreciative of organizations that boast about their ethical standards and provide quality service to such an extent that they are willing to pay extra v alue for the product. In today’s generation, working unethically can be disastrous for an organization. Still, organizations are involving themselves in cost cutting, low standard methods that make sure they are able to provide product at a lower price. Price still dominates as the primary factor for many people; for the same