Business Systems and Operations Essay Example | Topics and Well Written Essays - 3500 words

Business Systems and Operations - Essay Example For this reason, it is then expected that for the sake of decision making, that the choice of getting the right supplier should undergo a supplier appraisal process that would give the purchaser a better view of the capabilities of the choice suppliers that they are picking from. This particular process is a singular part of strategic management that needs to be carried on into consideration by any purchasing company aiming to create connective transaction with other businesses to stand as suppliers. Strategic management is a contemporary approach formulated by the scientific society of modernized world regarding the aspect of management. It is generally an approach in management and planning wherein certain steps and procedures are develop and systematically incorporated in the normal process to achieve the desired goals of the institution. This is actually plan with a general outlook in the present and the future where different aspects and factors are incorporated as a whole to develop a plan towards the objective. Implementation of the said management strategic is viewed to post certain advantages and disadvantages to the institution and management in general. Strategic planning is viewed to possess many advantages in the management aspect of the institution. These advantages manifest as this approach generally maintains the focus of the group towards their objectives and goals. Also, strategic planning also ensures that the different factors involved in the group's action are indeed incorporated and be well regarded in their plan ahead of time. Management who uses this approach becomes fully aware of the things and aspect that must be dealt with thus minimizing the certain issues of uncertainty and disconcertment. In addition to that, the efforts of the groups are well distributed to all the works and issues that must be addressed thus, minimizing waste and worthless efforts. However, strategic planning also do posts several disadvantages to the group and this is mainly related to cultural changes and ambiguity in the plan. Commonly, strategic planning comes in contrast with prevalent cultural trend in a certain locality thus, this appro ach also require change and adaptation when it comes to its implementation. Another is the ambiguity regarding the planning part where the strategy is mainly formulated with underestimation and overestimation, coordination failure, failure in following the created plan, resistance to the implementation of the plan, and others. If critically analyzed, it is evidently true that the advantages of strategic planning do outweigh is disadvantages regarding the achievement of the goals and objective of the group. The main roots this approach flaws can actual be viewed to be in relation to the culture trend and the planning itself. Strategic planning is indeed relevant because it can actually focus the efforts of the groups to the objective and keep all pertinent issues and aspect at perspective however, the plan itself must be created with

The pricing decision Essay Example | Topics and Well Written Essays - 2000 words

The pricing decision - Essay Example These situations include new product promotion, test marketing, countering competition or predatory pricing, promotion of associated products and cost plus contracts. Fazlzadeh, Mohammadi & Sepehrfar (2011, p. 66) state â€Å"Setting optimal prices, however, is a complex problem in general and is particularly challenging in industrial or B2B market settings, where purchase prices of products and services typically vary from one customer account to another as prices are negotiated and modified from list prices in the course of the purchase process†. Based on the purpose, marginal, differential or total costing method would be adopted in pricing. The pricing strategies also vary according to the type of market such as monopoly, monopolistic or oligopoly. The strategy of skimming the market or the policy of ‘what the traffic will bear’ in the case of products backed up with IPRs are not uncommon in the market place. Also, pricing strategy for the same product by the same company varies based on the usage or purpose. For instance LPG cylinder used for commercial purposes could be costlier than the LPG used for domestic purposes. This paper seeks to discuss about various strategies adopted by businesses in pricing decisions. Why pricing decision is important? The strategic importance of pricing is many fold. Promotion Strategies (2010) states, â€Å"The  marketing promotion mix  is the use of the 4 P's. These are Product, Price, Place, and Promotion.  This system first appeared in 1949 and was developed by Philip Kotler†. The pricing is an important area in the management decision making, because profitability of any business hinges on right price for the product for making the most out of the prevailing economic situation and developments in technology, internet and telecommunications in the context of the business. Bayati & Makui (2011, p. 371) observe â€Å"Making an appropriate pricing and marketing strategy is a crucial managem ent issue in E-commerce†. The appropriate pricing strategy is adopted after analyzing the factors related to various pricing situations. Evidence – Chevrolet’s Spark Chevrolet has introduced the model ‘Spark’ for marketing in the developing countries, in the small car segment, which is not very popular in US or other developed countries. The price of the car is fixed at INR. 279,000 in India which works out to just US$ 6200 approximately. In the case of new products, in spite of the extensive market research on potential demand for the product, adopting a right pricing strategy is important to be competitive in the market. As it is a question of creating demand for the new product, pricing is the key to success in influencing the consumers’ decisions. Price sensitivity of the consumers is an important variable in the decision making process, and the proper positioning of the product in the market place and its rational pricing would stimulate demand for the product from the target consumers. The strategy should also ensure that the competitors are not tempted to introduce similar products in view of the attractive margin. This philosophy aims at sustainable growth in the long run. Therefore, the prices are fixed with a reasonable margin and at the same time not tempting the competitors to rush into this segment to spoil the first mover advantage. Argument for fixing prices at a lower level The pricing decision in this case is taken in the backdrop of uncertainties about the

The Everglades :: Personal Narrative Writing

The Everglades â€Å"We have to be careful. We have a slough slog virgin in the back.† When one of my professors said this, I said to myself, â€Å"Oh lord, what have I gotten myself into?!† In the previous class, I had to miss the second of half due to family vacation plans, making me miss the slog in Pa-Hay-Okee. I was a little upset I had to miss it just because I did not want to be different from anyone else in the class, but I must admit I was a bit glad because I hate water. So when we were having lunch and find out that we would do a â€Å"minor slog† at the Clyde Butcher studio I had a conniption. Where is this photography studio that a slog is actually possible? Surprisingly enough, it was one of the best times I have had in class all semester. I could not help but remember Ranger Maureen’s interpretation speech. How when you undergo events differently, sure, it may seem odd, but it allows you to experience it in a way you normally would not, which hence enables you to construe things in a unique way. Going to class every other week, people often ask me where I am going, and I normally just answer, â€Å"going to the Everglades.† We drive, meet, discuss, interact a bit, and go home. Granted, we have done some interesting things, but never did I imagine that I would literally be in the Everglades. We were sticking to the ground beneath us, in the wilderness, nothing surrounding us but nature; I felt so outdoorsy. But what of puzzled me a little still was â€Å"normal† people who would actually do this every day of their lives. When we got to the Clyde Butcher studio, and met the receptionist, I was surprised to see her. Someone who looked as pretty and trendy as her, you would not expect to see out in the middle of no where, let alone actually living there! You would expect to see biologists, ecologists, and other such scientists, but not some dainty young lady. A few of us actually made a joke about her, correlating to the Matthiessen book, saying that she was trying to run away from her past and just hiding out. I mean that place does The Everglades :: Personal Narrative Writing The Everglades â€Å"We have to be careful. We have a slough slog virgin in the back.† When one of my professors said this, I said to myself, â€Å"Oh lord, what have I gotten myself into?!† In the previous class, I had to miss the second of half due to family vacation plans, making me miss the slog in Pa-Hay-Okee. I was a little upset I had to miss it just because I did not want to be different from anyone else in the class, but I must admit I was a bit glad because I hate water. So when we were having lunch and find out that we would do a â€Å"minor slog† at the Clyde Butcher studio I had a conniption. Where is this photography studio that a slog is actually possible? Surprisingly enough, it was one of the best times I have had in class all semester. I could not help but remember Ranger Maureen’s interpretation speech. How when you undergo events differently, sure, it may seem odd, but it allows you to experience it in a way you normally would not, which hence enables you to construe things in a unique way. Going to class every other week, people often ask me where I am going, and I normally just answer, â€Å"going to the Everglades.† We drive, meet, discuss, interact a bit, and go home. Granted, we have done some interesting things, but never did I imagine that I would literally be in the Everglades. We were sticking to the ground beneath us, in the wilderness, nothing surrounding us but nature; I felt so outdoorsy. But what of puzzled me a little still was â€Å"normal† people who would actually do this every day of their lives. When we got to the Clyde Butcher studio, and met the receptionist, I was surprised to see her. Someone who looked as pretty and trendy as her, you would not expect to see out in the middle of no where, let alone actually living there! You would expect to see biologists, ecologists, and other such scientists, but not some dainty young lady. A few of us actually made a joke about her, correlating to the Matthiessen book, saying that she was trying to run away from her past and just hiding out. I mean that place does

American Religion

Religion might be considered as a means or method of expressing ones belief in and devotion to a being or entity that transcends the human individual. The idea of an American religion is sustainable to a certain degree, as historically the nation has been subject to the developing influence of certain traditional religious groups.However, because of the splintering of religion as well as the desire to keep the nation free from religious tyranny, it has also been apparent that the United States exists without any governing or unifying religious requirement. Furthermore, if one considers religion to be expressed through belief in and devotion to a particular being, entity, or idea, then the United States might be seen to be populated by a group of persons who devote themselves to several different ideologies, so that no single American religion exists.Yet despite these dissenting views, when one judges by the underlying sentiments of the majority of the nation toward non-Protestant rel igions, as well as the existence of elected or appointed officials of the Protestant arm of Christianity in governmental positions, it might be said that the overarching religion of the United States is in fact Protestant Christianity. The United States was first populated in the seventeenth century by Pilgrims and Puritans who sought liberation from tyrannical oppression specifically through the freedom to practice their non-conformist Protestant religion (Seelye, 58).These persons sought to build a community based on the religious practices they desired the freedom to perform. The fact that these advocates of the Christian religion were founders of the American nation gives credence to the idea that the American religion is steeped in Christianity. Certainly, the laws that govern the society are based on many laws advocated by the religion. The actions of the American settlers during and subsequent to the time of the Pilgrims also point toward Protestant and Non-Conformist Christi anity being the religion of the United States.Expansion was often effected through the missionary efforts of Americans, who acted in the name of Christianity as well as of the United States. Other factors that lead to the idea of Protestantism as being the religion of America are the prevailing fear and distrust of Catholicism that has existed within the country throughout its years (Carty, 11). This fear has been seen in several areas, but is markedly represented in the sentiments surrounding the election to the U. S. presidency of John F. Kennedy (11).This president was known to be a Catholic, and during his candidacy, his affiliation with that religion was widely considered a significant barrier to his election. Father Thurston Davis, editor-in-chief of the Jesuit magazine America, made a telling comment concerning JFK and the religious sentiments of the general American population. He said Kennedy had been found to conduct himself â€Å"more or less as almost any Catholic Presi dent might have been expected to conduct himself in a land largely dominated by a strong residual Protestant tradition† (â€Å"Catholic view,† 1962).Other politicians and leaders, such as Eleanor Roosevelt, have been known to oppose American governmental support of Catholic schools (Carty, 69), and this too gives the impression that Protestantism might be considered America’s religion. It is also possible to oppose the idea of Christianity or any other religion as being the religion of the American state. It has been argued that the United States constitution forbids the imposition of religion of any sort upon an individual residing in the country (Young).Therefore, no form of religion should, according to the American constitution, be required in schools, courts, or any other governmentally run or chartered institution. This gives the impression that the United States has no particular religion, as this separation of church and state was mandated in an effort to preserve the practice of all varieties of religion within the country. However, one may still counteract this idea of America’s not entertaining Christianity as its state religion when one considers the continued existence of chaplains in Congress and in the military.This points to the existence of a double standard, and hints that although America pretends to be welcoming of all religions and partial to none, a strong undercurrent of devotion to the peculiarly Protestant brand of Christianity still exists within the country. According to John Young in his essay entitled â€Å"Why Does Congress Still Have a Chaplain,† James Madison â€Å"had warned way back when that Catholics and other non-Protestants had virtually no chance of serving in such a capacity. Since then, only two Catholics have been House chaplain. No Jews. No Hindus. No Muslims. No Buddhists. No surprise.† Young expresses the idea that since so many Americans are at least nominally or traditional ly affiliated to Protestant organizations, the existence of any chaplain in the U. S. Congress would lead to the appointment of mainly the religious representatives of Protestant Christianity to fill that position. Since this has proven to be the case, one might argue that despite opinions to the contrary, the official American religion is in fact Protestant Christianity. The separation of church and state, which is considered to be advocated by the United States Constitution, points toward America’s having no official religion.The fact that prayer and Bible reading is now restricted within schools and other governmental institutions would give the impression that Christianity is certainly not the religion of choice for most Americans. Yet, America was founded by a group of people whose main reason for crossing the Atlantic was to garner the freedom to practice their Protestant religion. Furthermore, the existence of strong anti-Catholic sentiments throughout the country and the continued existence chaplain positions in governmental bodies defies this idea. This points instead to the presence of a deeply Protestant tradition to which most Americans adhere.References Carty, T. A Catholic in the White House? Religion, politics, and John. F. Kennedy’s presidential campaign. New York: Palgrave-MacMillan, 2004. â€Å"Catholic view of JFK. † Time (in partnership with CNN). 19 January 1962. 29 April 2007. http://www. time. com/time/magazine/article/0,9171,895853,00. html Seelye, John. Memory’s Nation: The Place of Plymouth Rock. Chapel Hill: University of North Carolina Press, 1998. Young, John. â€Å"Why Does Congress Still Have a Chaplain. † Sun Networks. December 1999. 29 April 2007. http://www. sunnetworks. net/~ggarman/young. htm

Dialectic Journal for Catcher in the Rye Essay

Entry One Quote: â€Å"†¦ and all that David Copperfield kind of crap but I don’t feel like going through it if you want to know the truth†¦ my parents would have about two hemorrhages a piece it I tell anything pretty personal about them.† (Page 1) Response: This excerpt makes me very curious about his family members. The tone makes me believe that Holden probably is ashamed by them or he doesn’t like them when he describes them as â€Å"crap†. His parents’ attitude toward telling others personal stories is also confusing. It is not clear whether they are the ones inhibiting Holden from telling or not. I predict that Holden is reluctant when it comes to uncovering truths about his life. This quote is important because it gives me background information into Holden’s family life, as well as revealing a variety of characteristics of his personality. From this quote, I could tell that Holden does not have motivation to excel in school and he does not seem to care about getting kicked out. Being the teenager that he is, Holden does not realize the importance of education in his life, thus not caring about the severe consequences. Entry Two Quote: â€Å"He said he talked to Jesus all the time, even when he was driving his car. That killed me. I can just see the big phony bastard shifting into first gear and asking Jesus to send him more shifts.† (Page 17) Response: The quote made me really confused because I do not understand what Holden meant by shifting gear in this passage. However, now I understand that he does not like braggers and fakers. Also, Holden finds it irrational that these people dare to say they follow Jesus. I agree with him. If standing in a parking lot does not make you a car, then going to a church does not mean you are incredibly religious. This also seems to be one sign of Holden’s immaturity. It is very clear that when Holden starts to horse around, he puts an effort into annoying those surrounding him. Entry Three Quote: â€Å"I didn’t care about not seeing the movie anyway†¦ Besides, I’d been to the movies before with Auckly and Brossard.† (Page 37) Response: This quote seems ironic to me in ways more than one. Holden normally hates watching movies because he thinks that actors are fake and phony. He also does not like Auckly that much. In this section of the book, Holden does not seem glum and miserable as usual because he is acting like a regular teenager would. Holden’s invitation to Auckly proves that he is caring and sensitive to Auckly’s emotions. He also knows that loneliness is the worst situation so he helps Auckly out of it at least for one night. I also feel as if Holden really did care about seeing the movie because of the tone evolved in his voice. Entry Four Quote: â€Å"He got leukemia and died when we were up in Maine, on July 18, 1946. You’d have liked him. He was two years younger than I was, but he was about fifty times as intelligent. He was terrifically intelligent.† (Page 49) Response: This quote seemed very significant to me. It informed me that Holden had a younger brother named Allie who died from Leukemia. It is extremely clear that when Holden thinks about Allie, all he thinks about is how amazing of a person Allie was. I get the feeling that Holden is very fond of his siblings and has developed a fantastic relationship with them over time, making the death of Allie a major impact on his life. Also, the way Holden seems to be acting in this scene in the book tells me that he has strong feelings for Jane. The way he is talking about Stradlater has a connotation of evilness and mystery as to why he is afraid about Jane. Holden used to be close friends with Jane and he knows things about her that is worrying him about the intimate relationship she might form with Stradlater. Entry Five Quote: â€Å"I was right away sorry I’d said it, but it was too late.† (Page 75) Response: In my perspective, Holden tells these lies because he is used to it, but every time in the end he feels guilty. I think the fact that Holden feels bad about what he has done makes him a mature young man. He recognizes his mistakes and recognizes the horrid feeling of telling a lie. Many people in life have had moments where they have said something and regretted it immediately. This is the exact situation in which Holden was in. Holden had just had one of those relatable moments involving the guilt from saying something harsh and how it immediately affects him. However, he soon realizes that it is unfortunately too late to take back the words he had said. Entry Six Quote: â€Å"The fish-that’s different. The fish is different. I’m talking about the ducks.† (Page 82) Response: In this passage of the book, Holden is thinking scientifically. This supports the fact that he is smart after all, even though he his failing most of his classes. Often times, a teenager wants something so bad, they come up with crazy and somewhat stupid ideas and plans to help them obtain that something. Maybe this is because he does not want to try or maybe he wants to fit in with others who would not accept him if he was smart. In this metaphor, he is comparing himself the ducks in Central Park when the lagoon freezes over. What Holden is really saying is the fact that he would not know where to go if he stays living in a place full of phonies and rude people. The ducks cannot swim in ice and he will not stay in a school full of fakes. Entry Seven Quote: â€Å"She hasn’t felt too healthy since my brother Allie dies. She’s very nervous. That’s another reason why I hated like hell for her to know I got the ax again.† (Page 140) Response: This quote clearly explains how Holden is definitely not the only one who is affected by his brother, Allie’s, death. Holdens mother has gained severe health problems ever since Allie passed away. His mother is also very nervous, and I have come to conclusion that this is probably because she is afraid to lose another child of her own. However, not matter what her reason, Holden is concerned about his mother, and he feels saddened and guilty that his problems will affect her. This seems to be one of the real reasons as to why he does not want his parents, especially his mother, to know about him getting kicked out of school once again. I can relate to Holden in this situation in the fact that there is much pain and struggle that goes on within a family when a tragedy happens. Entry Eight Quote: â€Å"I kept putting my hand over my stomach and all to keep the blood from dripping all over. I didn’t want anybody to know I was wounded. I was concealing the fact that I was a wounded sunuvabitch.† (Page 150) Response: Back in the hotel when Holden caught himself into a fight and became the punching bag for the elevator guy, he pretended to be shot in the stomach. It is worth noting that Holden does the same thing now. I will infer that Holden may have seen this played out in a movie and such a scene became imprinted in his head. Also, this passage is extremely symbolic as to how Holden is feeling. It is very clean that Holden has a ton of issues that are depressing him but he is not showing that among others. I feel as though if Holden received help from a therapist or even a loved one he could excel in life and not have to live in such a tremendous lie anymore. In this depressed state, Holden is looking for much comfort. In some ways Holden proves he has much strength, but in other ways he proves he is a weak liar. Entry Nine Quote: â€Å"Then I took my hunting hat from my coat pocket and gave it to her.† (Page 180) Response: In this quote it is clear that Holden feels attached to it because he is able to recognize the connection he has with it. When he puts on the hat, he feels almost outside of himself and feels like there is someone that understands him. He understands himself even if no one else does. He feels safe when he wears it. The hunting hat is very symbolic to Holden. He wears it whenever he wants to feel protected and loved. It is probably the only object he cherishes. Giving that hat to Phoebe is a terrific example of being the catcher in the rye because he was to protect the children from the severity of life. Among those children, his favorite person is Phoebe, and this is why he chose the hand off the hunting hat to her. Entry Ten Quote: â€Å"but this damn article I started reading made me almost worst. It was all about hormones. It describes how you should look, your face and eyes and all, if your hormones were in good shape, and I didn’t look that way at all.† (Page 195) Response: Holden appears to be sad, lonely, and in desperate need of comforting. Unfortunately he decides to turn to alcohol for comfort. This clearly demonstrates how Holden behaves when dealing with certain issues as well as showing another immature side of him. Holden is originally skinny. He was supposed to be on a certain diet to help him gain weight, but he never eats enough. In fact, he rarely mentions food in his whole novel. His body is not receiving the essential nutrition in order for his body to function correctly, and consequently his hormones are not going to form completely. Many organs in his body will not work correctly, this includes his brain. This is scientifically why Holden will wind up in a mental hospital to seek help with his personal issues.

Get Organized for Graduate School

Get Organized for Graduate School Graduate students- and faculty- often find themselves overwhelmed with tasks. Good time management skills are essential, but succeeding in graduate school requires the ability to organize more than your time. Being unorganized- not knowing where your stuff is- is a time waster. The unorganized student spends precious time searching for papers, files, notes, wondering which pile to check first. She forgets and misses meetings or arrives late, repeatedly. He finds it hard to focus on the task at hand because his mind is swimming what the details of what must be done next or what should have been done yesterday. An unorganized office or home is a sign of a cluttered mind. Cluttered minds are inefficient for scholarly productivity. So how do you get organized? 1.  Set up a Filing System Go digital when you can, but dont forget to organize your paper files, too. Dont skimp on file folders or youll find yourself doubling up on files and lose track of your most important papers. Whenever possible, go digital (with a good backup system!). Maintain files for: Research/thesis ideas.Thesis references (probably divided up into additional files for each topic).Exam materials. As you prepare for comps, will have copies of old exams, study materialsProfessional credentials - vita,   sample cover letter,   research statement etc.Reprints and professional articles, organized by topic.Life (bills,   taxes, etc.).Teaching materials (organized by topic). 3.   Acquire and Use Office Supplies Though supplies can be expensive, its easier to get organized when youve got the right tools. Purchase a quality stapler, paper clips, binder clips, stick on notes in several sizes, sticky flags for marking important pages in texts, etc. Go to a supply store and purchase office supplies in bulk to maximize savings and to be sure that you dont unexpectedly run out of supplies. 4.   Organize Class Materials Some students use binders to organize class notes, with dividers to separate your notes from assigned readings, handouts, and other materials. Other students keep all of their class materials on their laptop and use software such as OneNote or Evernote to save and index their notes. 5.   Remove Clutter at Home and Organize Your Study Space Sure youre desk and study area should be neat. Its also helpful to keep track of the rest of your home too. Why? School is overwhelming enough without worrying about whether you have clean clothes, differentiating between the cat and dust bunnies, or losing unpaid bills. Set up a command center near the entrance to your home. Have a bowl or spot for you to put your keys and empty your pockets of important materials. Have another spot for your bills. Each day as you open your mail sort it into stuff to throw out and bills and other materials that require action. Additionally, make sure you have a dedicated space to work in your home. It should be free of distractions, well lit, and have all supplies and files nearby. Even if your living space is small or shared, be sure to designate a portion to your graduate studies. 6.   Create a Schedule for Household Tasks Set up a schedule for accomplishing household tasks like laundry and cleaning. Break cleaning up into smaller tasks, by room. So you might clean the bathroom on Tuesday and Saturday, clean the bedroom on Wednesday and Sunday, and the living room on Thursday and Monday. Clean the kitchen weekly then spend a few minutes each day on it. Use the timer trick to keep on task while youre cleaning and show you how much you can do in just a little time. For example, Im amazed that I can clear out the dishwasher and wipe down the countertops in 4 minutes! 7.   Dont Forget the To-Do List Your  to-do list is your friend. These simple tips can make a difference in your life. From my own experience as an academic, I can attest that these simple habits, though challenging to set, make it much easier to make it through the semester and maintain efficiency and productivity.

Dy Shampoo Report Essay Example

Dy Shampoo Report Essay Example Dy Shampoo Report Essay Dy Shampoo Report Essay Dry Herbal Shampoo Spray Marketing Plan The hair care market is weathering the global recession but as Emma Reinhold reports, brands need to be mindful of consumer spending habits and adapt accordingly. You are never too young or too old to start taking care of your hair. In fact, hair care and protection should be an essential part of your health, fitness, and beauty regime. If you take care of your hair, your skin will take care of you! However, with all of the shampoos, creams, and potions in the market, it can be difficult to know which product will work for you. No time to shampoo? No problem! Clear the way for the newest innovation in dry shampoo spry: Dry shampoo spry Invisible sprays on clear, which means its completely undetectable in the hair and is ideal for all hair color. When applied, it instantly boosts volume and cleanses the hair without water. The end result is hair that looks and feels freshly shampooed, without a trace of residue. Its an invention that wont save the world but it sure will save the number of Bad Hair Days you have. You know those days when the alarm didnt go off and now youre late for work. Or you fell asleep on the plane and now youre minutes away from meeting your fiances parents for the first time with smashed bangs. To the rescue: dry shampoo spry, a waterless way to freshen and restyle hair when you cant indulge in a regular shampoo and blow out. We love saving time and look for any excuse to be lazy A fast fix for dirty hair. What it does: Dry shampoo spry is the ultimate time saver. It refreshes, revives, and rejuvenates the hair in a matter of minutes. it effectively soaks up oil, removes product build-up, and boosts volume. Hair looks, feels, and smells freshly shampooed Portable and convenient, fresh can be used anywhere at any time to keep hair fresh, luminous and voluminous in between washes. It can also be used 5-6 hrs after wash bath, because the ingredients which are used in it are the mixture of both herbal and scientific ingredients. So the impact will be effective more likely. Due to the fact Pakistani market is more conscious about herbal way treatment. Simply spray it on, brush it through – and hair is gently and beautifully restored. Fresh! Dry herbal shampoo spray uses the power of nature and science to ‘dry’ clean hair – leaving it refreshed, revived and rejuvenated. This line accurately paralleled the marketing reality that women men think of their hair as being dry, oily, or normal, and they do not believe that any one shampoo can meet their individual requirements. The dry herbal shampoo spray works for absorbing oil. It also is scented so it’ll leave a bit of that fragrance behind. But it doesn’t clean your hair nearly as well as a regular shampooing. It also may leave a white residue and can leave hair feeling gross. However, if you want to skip a shampooing day or two this product is good in a pinch. It’s also good for color treated hair because it will help reduce the amount of color lost. The idea behind dry herbal shampoo spray is to remove excess oil from hair follicles without having to actually wash the hair using a traditional shampoo and water. It is not unusual for households to keep a small amount of dry shampoo spry on hand as part of an emergency hygiene kit. In the event that water is not available, the dry shampoo spry spray compound can be applied and provide at least a partial cleansing of the hair. Price: With the dry shampoo spry spray being produced, price is another factor that the producer has to think of carefully. Dry shampoo spry spray is a high-involvement product, 1 in terms of the quality of the ingredients, class of the target audience, the production costs are competitive; and meets the required profit and the consumer needs. Place: Concerning the place of distribution, PG needs to storm his brain to allocate suitable places to reach the target group. Places relating to distribution are: wholesalers, retailers, and intermediaries. Promotion: There are two important strategies the push strategy and the pull strategy, in order to gain the consumer’s cooperation. The push strategy is a technique by which a PG convinces there sellers to order or buy products through the channel of distribution so that the resellers can make a profit. For example, using the technique of the incentive, giving a gift when buying more, and so on. The consumer is attracted to the product through the service from the retailer, via promotional tools such as coupons, sweepstakes, rebates, and free samples, known as the pull strategy in the form of advertising. The marketing strategy for dry shampoo spry spray is ‘the segmentation approach’ where the aim is to collectively target one (niche) market.

Resolving Both Passive Construction and Verbosity

Resolving Both Passive Construction and Verbosity Resolving Both Passive Construction and Verbosity Resolving Both Passive Construction and Verbosity By Mark Nichol Writers often unconsciously construct a sentence in which the key information appears at the tail of the sentence. Many, too, take insufficient care to avoid wordiness. All too frequently, readers stumble across sentences that suffer from both problems. In this post are three examples of sentences that are both passive and verbose. The discussion that follows each describes the problems, and revisions demonstrate solutions. Note that passive construction is not always a malady to be remedied (it can effectively emphasize a point) and verbosity is not necessarily bad (wordiness can be employed for effect or to clarify an ambiguity), but the careful writer always chooses to retain such features only after consideration. 1. At this time, an economic downturn is not anticipated by most established business plans. Notice that in each of these examples, the sentence ends with the syntax â€Å"(verb) by (noun phrase).† However, the sentence is usually improved if a noun phrase relegated to this position supplants the original subject, as here: â€Å"At this time, most established business plans do not anticipate an economic downturn.† Further improvement results by omitting the extraneous introductory phrase: â€Å"Most established business plans do not anticipate an economic downturn.† 2. Relocation of buildings could eventually be implemented by property owners. â€Å"Relocation of buildings† is a valid subject, but actors, rather than people, places, or things acted on, best fill the role: â€Å"Property owners could eventually implement relocation of buildings.† Here, the sentence is rendered more concise by converting the nominalization (verb turned noun) back to a verb and omitting what is now a superfluous verb: â€Å"Property owners could eventually relocate buildings.† 3. The major contribution to increased efficiency was achieved by the team. Again, whenever possible, begin a sentence by first naming the actors rather than the acted upon: â€Å"The team achieved a major contribution to increased efficiency.† Here, too, the sentence can be truncated by converting one part of speech to another and jettisoning unnecessary words; in this case, increased is transmogrified from an adjective to a verb, the weak verb achieved is eliminated, and the excessive elaboration â€Å"a major contribution to† is deleted as well: â€Å"The team significantly increased efficiency.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Style category, check our popular posts, or choose a related post below:50 Incorrect Pronunciations That You Should Avoid15 Great Word GamesInspiring vs. Inspirational

Financial risks Essay Example | Topics and Well Written Essays - 500 words

Financial risks - Essay Example Transaction exposure is linked with the future gain or loss which the company will be making related to future obligation settlements. To handle transitional risk, company goes for different hedging techniques, but hedging if more profitable in the short terms as compared to long term (Shim, Shim & Siegel, 2008, pp 365). Economic exposure is the most sensitive exposure because its effect is far broader as compared to the others. The extent to which economic exposure will affect a company depends on nature of the company or the industry in which company is. These economic factors can be macro economic factors which have their impact world wide or can be micro economic factors like socio-economic factors or political factors specifically to a particular country (Shim, Shim & Siegel, 2008, pp 365). The main motto of any organization is to reduce cost of production and to increase profit for the stakeholders. As through marketing, the management tries to increase revenue, so such strategies are being made through which BMW can increase their sale in those countries where currency is appreciating or is over valued and they will restructure their marketing plan for the countries where currency is depreciating or are undervalued. Same strategy is adopted while launching new product into market; BMW introduces its new products when currencies are appreciating so that they can collect revenue as high as possible. Thus the process is more or less like a long term call option. BMW remain highly cautious for finalizing their marketing expenditure. Company always keeps in mind that marginal expenditure made on any unit should be less than the marginal profit per unit. Strategy for production is just the reverse of marketing strategy as the company always tries to lower down production cost as far as possible. BMW expands its production capacity

What were the violent techniques that (dictator of choice) used to Essay

What were the violent techniques that (dictator of choice) used to consolidate his power To what extent was he successful - Essay Example Finally, it is vital to identify the impact Fidel Castro dictatorship had on the people of Cuba. Fidel Castro a military general came into power 1959 after staging a coup de tat to over throw the then president of Cuba Fulgencio Batista (Thomas 16). Since then, Fidel Castro ruled Cuba for almost 50 years until he handed power to his brother in 2006. The fact that Fidel Castro held on to power for close to 50 years is evidence enough that he was a dictator (Thomas 19). One characteristic of a dictator is that he or she refuses to give up power for others to rule despite the fact that the county, which they rule is not a monarch system. Monarchies are the only form of government that rulers are allowed to rule for such a long time since power is mostly passed on to others only after death. Even after death power is left upon heirs or close members of the family. Evidence that Fidel Castro’s rule was dictatorship is the fact that his leadership was based on autocracy. This is a characteristic of dictator ship where rulers declare themselves sole rulers of a nation without any formal body to check on their power. This means that they can make decisions that affect the nation as they wish without consulting anybody especially the legislature. Another characteristic of dictators is that they have totalitarian governments. This is where they have firm control of the media controlling on what they broad cast. For example, Fidel Castro controlled the media to make sure that nothing negative about him was announced. The use of secret police and military units to spy on citizen is another form of a totalitarian government which is used by all dictators (Thomas 58). For example, Fidel Castro’s rule was characterized by such units to the point that people were even scared to discuss negative aspects of his government due to the fear of b eing arrested by these secret police and military

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

English - Essay Example The movement was caused by an unusual phenomenon, Synchronous Lateral Excitation (London Landmarks, 56). When people walk, they naturally sway a little, which in turn caused the bridge to sway with them. Given that the engineers had not installed any form of dampers, the swaying of the bridge was uncontrollable (BBC online, 2000). Synchronous lateral excitation is basically when the bridge moves laterally in conjunction with outside forces. In this case, pedestrians walking across the bridge. In order for the engineers to alleviate this movement, they needed to install a damping system. After discussion of either active or passive damping, they chose passive damping. This form of damping uses viscous dampers that are encased pistons, similar in action to the shocks of a vehicle, to absorb and transfer the movement of the bridge so that the swaying is no longer felt. These viscous dampers reduce the lateral motion. In order to reduce the vertical motion, the engineers employed tuned m ass dampers. These dampers are very simple in their technology, as they are tuned to the frequency of the inertia of the bridge, thus reducing lateral movement (Jones, 87). The engineers in this case should have taken a closer look at the mechanics of the bridge when they built it.

Critical discussion of the roles and responsibilities of the newly Essay

Critical discussion of the roles and responsibilities of the newly qualified nurse including Patient Group Directions and its ap - Essay Example This discussion will essentially focus on the role of a newly qualified nurse in regard to delegation of responsibilities, and Patient Group Direction (PGD). Delegation in essence is the ability to pass to a willing and available second party the authority and responsibility to undertake a given task. As defined by the NPC, Patient Group Direction refers to administration or supply of licensed medicine in definite medical situations certified by a pharmacist, doctor or dentist. The essence of this study is to explore the connotations, significance and implications of these responsibilities of nurses while providing realistic and practical illustrations in professional practice. Of critical significance in health care provision are the associated professional, legal and ethical implications, of which this paper seeks to provide a comprehensive overview before arriving at a conclusive summary on prospects and professional development of a newly qualified nurse. Critical discussion on t he roles of the newly qualified nurse The transition from college to professional practice presents a dramatic shift in experience and expectations. This then demands deliberate and timely skill and psychological preparedness to make a successful transition into professional practice. ... These are prerequisites and indicators of the commitment and initiative of the nurse in both professional practice and personal development (Ellis and Abbott, 2010). In practice, a qualified nurse becomes part of intricate relationships involving colleagues, patients and the leadership of the institutions that employs them. The success of newly qualified nurses in professional and personal development is largely dependent on how the nurses handle their personal and professional relationships (Northcott, 1999). Healthcare care provision presents major responsibilities and challenges that demand not only professional competence but also excellent interpersonal abilities that enhance a mutually supportive and professionally enabling work environment (DOH, 2007). To be registered by NMC, the requirement is that a nurse be able to demonstrate the above skills and competencies with minimal supervision. It has, however, been acknowledged that newly qualified nurses may lack in practical exp erience and confidence to deal with the enormous challenges presented in health care provision (Glasper, 2010). To this end, the NMC acknowledges that new nurses should receive mentorship and supervision for at least four months in a transitional programme. The challenge faced by newly qualified nurses, as observed by Kennedy (2008), is further compounded by the unprecedented assumptions and expectations from older nurses that new nurses have what it takes in skill and expertise to meet the challenges of their new roles. Of more practical significance in a reflective and realistic perspective is that new nurses develop the ability to adopt and learn faster on the job. As acknowledged by Darley (2002), personal initiative and accountability of

MiniBusiness Plan Parameters( Food truck and we sell mainly smoothies Essay

MiniBusiness Plan Parameters( Food truck and we sell mainly smoothies king) - Essay Example The idea of a food truck will ensure we serve our clients at their convenience by making trips to their premises based on the truck schedule. Our staff are committed to ensure our clients’ interests are accorded first priority. Amazing smoothies is a limited liability company with all the members having an equal share capital in the business. The initial capital will be 100,000 dollars with the contribution of each member at 20,000 dollars with the possibility of further investment in future as agreed upon by the members. The investment will attract an interest of not more than 10% per annum. The monthly variable costs are estimated at 5,500 dollars and fixed cost at 3,000 dollars. The business partners will receive an equal salary at 500 dollars per month but may be subject to adjustment depending on the work rate assigned to each individual. Our sales revenues for the First year is projected at 12,000 dollars per month and to rise to 15,000 dollars within one year of operation. This represents an increase in sales at 12.5% annually. We are targeting expansion to buy more food trucks after the first year so as to be able to cover more market

Evidence-Based Practice Project Assignment Example | Topics and Well Written Essays - 750 words - 4

Evidence-Based Practice Project - Assignment Example To help among the interventions on heart diseases, echocardiography was introduced. The use of echocardiography as a means of identifying the structural aspects and those related to functional means in relation heart diseases remain disagreed on. Some of the problems associated with the use of the machine include the recurrence rate of the problem due to failures or weaknesses related to this machine. To add on to the above is the fact that echocardiography has only been used among adults and has not been used among teenagers yet teenagers face an increased risk of heart diseases. This is a problem because teenagers must also receive the help if the machine can help them (Mane, et.al. 2012). Addressing heart diseases from a young age should be the ideal intervention. Therefore, by leaving teenagers out in the tests on whether the machine can help control heart diseases alongside other interventions is not right (Welsh, Sharma, Cunningham & Vos, 2011). As such, this problem must be re solved to ensure that teenagers have the chance to use the machine. There are several stakeholders/ change agents that are concerned or may benefit from this proposal. The first change agents will be the teenagers. This proposal directly affects teenagers and the proposed solution will be tested on them. Therefore, teenagers form the first and most important change agents and stakeholders in this respect. The second stakeholders is the parents and or guardians of the teenagers because teenagers cannot make decisions to participate in the proposed solution by themselves. Therefore, parents and or guardians come in as representatives for teenagers. The university is a stakeholder in this proposal because the proposed solution will be implemented under the university. Therefore, it is an important stakeholder in this proposal. The healthcare system, healthcare practitioners especially cardiologists, manufacturers of echocardiography and potential users are all stakeholders/

MiniBusiness Plan Parameters( Food truck and we sell mainly smoothies Essay

MiniBusiness Plan Parameters( Food truck and we sell mainly smoothies king) - Essay Example The idea of a food truck will ensure we serve our clients at their convenience by making trips to their premises based on the truck schedule. Our staff are committed to ensure our clients’ interests are accorded first priority. Amazing smoothies is a limited liability company with all the members having an equal share capital in the business. The initial capital will be 100,000 dollars with the contribution of each member at 20,000 dollars with the possibility of further investment in future as agreed upon by the members. The investment will attract an interest of not more than 10% per annum. The monthly variable costs are estimated at 5,500 dollars and fixed cost at 3,000 dollars. The business partners will receive an equal salary at 500 dollars per month but may be subject to adjustment depending on the work rate assigned to each individual. Our sales revenues for the First year is projected at 12,000 dollars per month and to rise to 15,000 dollars within one year of operation. This represents an increase in sales at 12.5% annually. We are targeting expansion to buy more food trucks after the first year so as to be able to cover more market

Hancock & film Essay Example for Free

Hancock film Essay Hancock is a film starred by Will Smith as Hancock himself. This film separates itself from the rest of the films for it is an unconventional story of a super hero. The media has instilled in its audience that as a superhero, one must be a good role model. He should be, if not perfect at all, at least close to being one. And yet, this film is a story of the superhero who was a drunkard and undisciplined and selfish man. He seemed ordinary. It was hard to somehow believe that he can save lives. That was what was special about this film. It created a new image of a superhero. It showed a different angle on creating a good superhero. It showed that man is capable of becoming a hero, no matter how bad he can become at times. With these differences it had, it was rather right to question if the film was an effective superhero film. The location and the setting of the film were appropriate to its story. It had the view of an everyday and ordinary life of an ordinary man. Since Hancock was not to be considered as the typical superhero, it seemed that he was treated as an ordinary but strong character. His environment emphasized his strength and his goodness. His strength was presented when people around him tried to insult him. This was shown in scenes where he was called an asshole and then he made sure he was able to teach the person who called him with such name a lesson. Nonetheless, he was provided with the attitude of goodness. His environment was filled with criminals and law breakers. It showed that even if Hancock was drunkard, he wanted to make sure that he saved lives and put criminals in jails. The Mise-en-scene of the film was even so effective in aiding the story through out the duration of the film despite the weakness of the storyline. Hancock, as a superhero film, was expected to have low angle shots to show the authority of the protagonist or the superhero. However, there were a number of high angle shots in the film which suggests the authority of the audience. The shots of Hancock were always either close up shots or medium shots. This focuses the film to Hancock himself. It relayed the message to me that Hancock should be closely watched for the story centers around him and I, as an audience, am a part of his environment. With this, there seemed to be something different with the film. It is not just any typical superhero film. It is rather more emotionally attached in the part of the audience, given the high angle shots and the close up and medium shots of the character. This may be a good one, but also, it can be a bad one. Focusing on its bad effect, it lost its capacity to establish the authority and superiority of the lead character, who was supposed to be treated as an ordinary human yet a superhero. The shots were not moderately thorough which resulted to the was confusion in the shots whether he should be an ordinary lead character or the superhero. If the cinematography was good, it should have made it possible for the audience to identify the character’s role with its visual content, even without the dialogues of the film. The editing of the film was fairly clean. However, there were effects which were slightly disorienting or confusing. One example is when Hancock flew with the car of the pursued criminals. The car bumped on buildings but the buildings were broken instead of the car. One would ask the question, ‘How can that be possible? ’ Although it must aslo be considered that this film is a fiction and it should contain improbable scenes. As the audience, my reason for stating that the editing was fairly clean is because it was able to put to visual an ordinary setting. There were clean cuts of the frames. The transition from one scene to another was clear. On the other hand, there were only minimal special effects like the flying of Hancock, the breaking of the buildings, cars and roads. Other than that, there was nothing more to suggest in the editing that Hancock was a superhero film. Moving on to the musical scoring and sound effects, the film was able to have its audio presented well. The musical scoring was appropriate to the scenes where it was played. An example is when Hancock was flying and the song was Get out the Way by Ludacris. There were birds and other things that were blocking him in flying faster to where he was needed. Another example is the scene where Hancock was in jail and Ray and Mary were thinking about him. The background sound was dramatic and it showed the emotions of the character towards each other. The sound effects were in same manner as appropriate as the musical score. The crashing of the cars, the breaking of the buildings, the flying of Hancock, the cheering and booing of the crowd, the flashing of the camera of reporters, and many other sound effects were placed in the proper scenes. Even the small details were given the proper sound effects. Nothing was taken for granted when it came to the audio. The characters’ delivery of their lines was clear which suggests the usage of proper and reliable devices. The volume of the background sounds were also just enough for the audience to get the hold of both the emotion of the character and the setting of the scene. All in all, the sound of the film acted as its soul. And it is but fair that this made the film live justifiably well in its technical sense on music and sound. The most important contributor in this film was its Mise-en-scene. It was well provided and it was very effective in its purpose in identifying the film as a superhero yet, seemingly ordinary world of Hancock. It was a very good establishing point of the story. It was able to tell the story as clearly as possible. Although I must say that the story was not as strong as it should have been and the cinematography lacked a little organization. Still, the Mise-en-scene was able to provide the audience the factors and elements they it needed in order to be well-informed about the film. It provided the proper imagination for the audience to fully grasp what the scriptwriter and the director wanted to convey. The question whether Hancock was an effective superhero film or not, I must answer that it did not have the strongest justification for a yes. The visual of the scenes were good, however the shots and angles were not as good. There seemed to be something missing in the scenes. The sound in the film provided the audience well with aid to the visual but it was not quite enough. The film needed a tighter interconnection of the visual and the audio in the technical aspect so as to deliver the story well. And although the Mise-en-scene and the sounds of the film were independently provided well, it still lacked the spice to say that the film was indeed an effective superhero film.

The History And Role Of External Auditors Accounting Essay

The History And Role Of External Auditors Accounting Essay The first part of the assignment will look at the role of the external auditors, and the history of auditing will be briefly discussed. Then the second part will look at fraud, its definition, examples of fraud and the implications of fraud. Then finally before concluding the impact of International Auditing Standards on external auditors will be discussed. According to Arens et al. (2003) the auditor is responsible for planning and performing the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether this is caused by error or fraud. They also state that because of the nature of the audit evidence and the characteristics of fraud, the auditor is able to obtain reasonable but not absolute assurance that material misstatements are detected. The auditor has no responsibility to plan and perform the audit to obtain reasonable assurance that misstatement, whether caused by errors or fraud, that are not material to the financial statements are detected. (Arens et al., 2003) Mclnnes and Stevenson (1997) stated that even though the law doesnt identify the detection of fraud as the primary objective of the external audit, the general public perceive the external auditor as being the main defence against corporate fraud. Due to the nature of auditing and its inherent limitations, fraud is difficult to detect for many reasons. First it can be committed by people who are familiar with accounting procedures and can cover it up. According to the APB (1995) auditors simply do not possess all the necessary skills to detect fraud. Wells (1993) explains that there is a built in conflict since the auditors have to investigate people who indirectly hired them, the upper management. Monroe and Woodliff (1994) describe how the ability of the external auditor to detect fraud has come under increasing scrutiny and auditors are under considerable pressure to accept legal responsibility for detecting material fraud. Glover et al. (2006) propose that the external auditors rely on internal auditors to different extents depending upon task subjectivity. And they go on to suggest that the external auditors are hesitant in some settings to rely on internal auditors work. Gramling et al. (2004) clarify that because reliance on internal audit can affect nature, timing, and extent of the annual audit program, discretion should be utilised when determining if reliance on internal audit work will increase the efficiency of the audit, yet not compromise quality. Carcello et al. (2005) suggest that internal auditors interaction with audit committees has significantly increased since SOX. External auditors, on the other hand, are not able to embed themselves as deeply within their clients daily operations. External auditors also have limited exposure to the client compared to internal auditors because their role is typically performed during only a few months of the year. Smith et al (2005) explain that in the Statement on Auditing Standards (SAS) No. 99 by AICPA, it is stated that because fraud is usually concealed, material misstatements due to fraud are difficult to detect. This hints that auditors need to consider events that indicate the existence of incentives/pressures to perpetrate fraud, opportunities to carry out the fraud or attitudes/rationalisations to justify a fraudulent action. These are referred to as fraud risk factors and are identified in the fraud triangle. Smith et al (2005) also suggest that because auditing poses potential risk factors for auditors, the assessment of the risks of errors and fraud are vital when planning an audit. In making risk assessments for fraud, auditors should keep in mind that fraud typically includes three characteristics, which are identified as the fraud triangle: The Fraud Triangle (by Ilter, 2010) Montgomery, et al. (2002) explains that three conditions are generally present when fraud occurs, these are: Incentive/Pressure: Pressures or incentives on management to materially misstate the financial statements, Fraud Triangle Opportunity: Circumstances that provide an opportunity to carry out material misstatement in the financial statements, Attitude/Rationalisation: An attitude, character or set of ethical values that allows one or more individuals to knowingly and intentionally commit a dishonest act, or a situation in which individuals are able to rationalise committing a dishonest act. Understanding and considering the likeliness of fraud in the context of these three conditions will enhance the evaluation of information about fraud (Montgomery, et al., 2002). This will provide the auditor with more professional scepticism when assessing fraud risk. Auditors are advised to consider the clients receptiveness to fraud, regardless of the auditors past experience with the client or prior assessments about managements honesty and integrity (Heim, 2002). History The demand for both external and internal auditing is sourced in the need to have some means of independent verification to reduce record-keeping errors, asset misappropriation, and fraud within business and non-business organisations. The origin of auditing goes back to times scarcely less remote than that of accountingà ¢Ã¢â€š ¬Ã‚ ¦Whenever the advance of civilisation brought about the necessity of one man being intrusted to some extent with the property of another, the advisability of some kind of check upon the fidelity of the former would become apparent. (Mautz Sharaf, 1961) The purpose of an external audit has been viewed as a public service since the 1800s (Langenderfer, 1987). This role was further confirmed during the 1930s when the US Securities and Exchange Commission was formed to monitor the trading process after the crash of 1929. Wallace (1987) and Watts and Zimmerman (1986) have described the auditor as an economic agent who serves as a monitor and a form of insurance for investors and regulators. In other words, according to agency theory, auditors play a key role in the relationship between owners and their representatives both the board of directors and management. Wallace and Parker (1991) point out that by 1948, fraud and error detaction was ranked as a lesser audit objective. They also describe how the audit focus has changed, they state that because auditing has moved away from the audit of persons to the audit of financial statements, it does not seek to detect corruption but to lend credibility to financial statements. (Wallace and Parker, 1991) According to Lee (1986), the main reasons for the change in the audit objectives include the increased awareness of the needs of capital market participants for independently verified reports and the increased acceptance by company management of its responsibility for the prevention and detection of fraud and error Fraud(Definition and examples) Definition Fraud can be described as a crime of obtaining money or some other benefit by deliberate deception. In auditing, fraud occurs when a misstatement is made and there is both the knowledge of its falsity and the intent to deceive. Vanasco (1998) explained that fraud includes intentional deception of irregularities and illegal acts. Alleyne and Howard (2005) suggested that fraud included intentional deception, cheating and stealing. There are two types of fraud in auditing, namely misappropriation of assets (defalcation) and management fraud (Arens et al., 2008). Misappropriation of assets, commonly termed as employee fraud, is characterised by assets being stolen from the company (Albrecht and Romney, 1986). Management fraud the second type of fraud is essentially fraudulent financial reporting or misapplication of accounting principles. Palshikar (2002) describes how fraud is amongst the most serious corporate problems and challenges in todays business environment. He also goes on to suggest that fraud is a dominant white collar crime in todays business environment, and that amongst many businesses and government organisations, financial services experience different kinds of fraud. Examples of Fraud There are many examples of fraud across the world, such as WorldCom, Enron, Satyam, Xerox and Waste management. But for the purpose of this assignment I will only focus on WorldCom. One of the largest frauds in corporate history, $11 billion. (Teather, 2005) Trouble began at WorldCom when they failed to meet the revenue expectations communicated earlier to the investment community. In 2004, the CFO pleaded guilty stating that he and the CEO met concerning the problem. The CEO refused to meet with the investment community to announce the shortfall. Rather, the CFO said he was instructed by the CEO to fix the problem. Allegations are that the CEO was keenly aware of the likely impact on share price and was more concerned about $400 million he had personally borrowed from WorldCom secured by WorldCom stock (Padgett, 2002). Over a five-year period, accountants at WorldCom systematically altered records, often after the books were closed, to meet analysts expectations. According to the WorldCom indictment, CEO Ebbers, CFO Sullivan and others created a process called close the gap which identified improper accounting adjustments and then instructed staff to carry out the manipulations. Initially reserves were used to absorb expenses. When the reserves ran out a variety of accounting frauds were used to enhance revenues and decrease expenses. Unlike Enron, this did not involve manipulation of complex accounting rules, but rather a straight-forward capitalisation of expenses. Accounting managers were given promotions, raises, and made to feel responsible for the likely collapse of the stock price if they did not manipulate the books (Pulliam, 2003). The WorldCom corporate culture encouraged unethical behaviour both by appealing to individuals sense of promoting the greatest common good for the workers, shareholders, and community and by raising fears of losing their jobs if they did not comply with requests to falsify records. WorldCom staff knew it was wrong and went along with the schemes anyway (Pulliam, 2003). Again, an individual, Cynthia Cooper, blew the whistle to the audit committee and started the resulting disclosure of the fraudulent financial practices (Ripley, 2002). Following WorldComs failure and scandals, studies have demonstrated that Bernard Ebbers and Scott Sullivan, the CEO and CFO of the organisation at that time, had created an organisational ideology, or culture, in which leaders and managers were not to be doubted or questioned (Scharff 2005). Rezaee (2002) determines how CRIME can be used to explain financial statement fraud. Below is a model of CRIME: Source: Rezaee (2002) Cooks, in most of the cases, are the people who participate in financial statement fraud, these can be senior management such as the Chief Executive Officer (CEO) or Chief Financial Officer (CFO). Recipes are fraudulent schemes, which the management of the companies have used for their cooking. These can be Improper Related-Party Sales Transactions, Illegitimate Sales Transactions or Side Agreements. (Rezaee, 2002) Incentives are the typical reasons and motivations why companies and their cooks have engaged in financial statement fraud. These can range from the company facing economic pressure to achieve targets, show steady growth and improve performance to keep investors happy, the auditors trying to retain their top clients and executives bonuses tied to company performance. (Rezaee, 2002). Monitoring- responsible corporate governance and the presence of adequate and effective internal control systems are the most important factors in preventing and detecting financial statement fraud. This can include friendly relations between the CEO and the owner of the company or the board. (Rezaee, 2002). Rezaee (2002) also stated that external auditors have a significant role in monitoring the company. But the external auditors ability to detect fraud is somewhat limited to the extent of internal control system of the company. End Results- financial statement fraud always has consequences, even if it is not detected. (Rezaee, 2002). Implications of Fraud Since the collapse of some large firms, including WorldCom, Enron and others, many considerations were brought up, including: The regulation of auditors- self-regulation and peer reviews simply not enough. (Enron, 2002) Elimination conflicts of interests in accounting firms (Enron, 2002) Compulsory rotation of auditors- most companies had been using the same auditors since their establishment, for example Enron was audited by Andersen since its establishment in 1983. (Enron, 2002) Taking these considerations into account in 2002, Sarbanes-Oxley Act was established in the US to introduce major changes to the regulation of corporate governance and financial practice. This legislation impacts corporate governance of public companies, affecting their officers and directors, their Audit Committees, their relationships with their accountants and the audit function itself. The act states that the lead audit or coordinating partner and the reviewing partner must rotate off the audit every five years. Brody et al (2005) clarified that the Sarbanes-Oxley Act was put in place by the US to help regain public confidence and to prevent future scandal. The ultimate goal was to improve the quality of external audits. The Sarbanes-Oxley Act has redefined the role of both auditors and corporate executives. As a result of fraudulent activities occurring in Enron, WorldCom and other companies, the Sarbanes-Oxley Act of 2002 has required that internal controls be reviewed and that adequate fraud detection and prevention systems be implemented (Albrecht et al., 2009). This suggests that fraud detection must be high on the auditors agenda. In 1988, SAS No. 53, The Auditors Responsibility to Detect and Report Errors and Irregularities, was introduced and held the auditor responsible for detecting errors and irregularities that materially impacted on the financial statements. However, Moyes and Hasan (1996) argued that negligible attention was given to the auditors qualifications, particular organisational factors and audit procedures that could be very important in the detection of fraudulent financial reporting. Then SAS No. 82 Consideration of Fraud in a Financial Statement Audit was implemented in 1997, and stated that the auditor is .to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud (ASB, 1997). SAS No. 82 provided guidance on how the auditor should achieve this by looking at areas and categories of heightened risk of fraud, how the auditor should respond, the evaluation of audit test results as they relate to the risk of fraud, and the communication about fraud to management, the audit committee and others. Gramling et al. (2004) suggest that reliance on internal audit has taken on increased importance in todays auditing environment, since internal and external auditors have become more aligned and developed deeper relationships since the passage of SOX. Moyes and Hasan (1996) concluded that the degree of fraud detection was not dependent on the type of auditor, since both internal and external auditors have equal abilities to detect fraud. Moyes and Hasan (1996) also found that organisational success in detecting fraud was significantly enhanced in auditing firms with previous experience in fraud detection than auditing firms with no such history. It was also found that auditors who were certified as certified public accountants (CPAs) were more likely to detect fraud than auditors who were non-CPAs. Moyes and Hasan (1996) argued that this certification may imply a greater level of professional competence in fraud detection. Impact of International Auditing Standards on external auditors There are different International Auditing Standards, these are issued by the IFAC- International Federation of Accountants and the IAASB- International Auditing and Assurance Standards Board. (Vanstraelen et al, 2009) The main role of International Auditing Standards is to provide a common ground and guidelines for good practice. These international standards on auditing aim to achieve uniformity and aim to generate a level of confidence in the audit. There are many benefits of developing and enforcing international standards on auditing, the major one is the that there will be no difference in the purpose of an audit, sources of auditing standards, legal liability, ethical standards or the responsibility for the detection of fraud. A standardised audit will make give the reader of audit reports more confidence in the auditors opinion, it will make the comparison of audited international financial statements easier. The standardised audit can also promote incentives to develop and broaden the set of international auditing standards. On the other hand there are some issues with international standards on auditing, main ones include the need to consider local laws, this can be controversial because the local standards will move away from the common standard setting. This can lead to some countries having higher standards of regulation than others. Conclusion The Sarbanes-Oxley Act broadens and deepens sanctions and penalties for unethical management behaviour. The Sarbanes-Oxley Act also calls for much greater focus on internal controls by senior management. Internal control systems, including IT controls, can help reduce the opportunity for fraudulent or unethical behaviour but cannot eliminate it in a world where nearly 50 percent of large corporations still use spreadsheets in some aspect of financial reporting (Hackett Group, 2004). I think that the international standards on auditing did not have much impact on auditing in the beginning. But now in recent times it has been found that it has had a great impact on auditing, especially external auditors and can be proved in the way in which it has shifted its standards to more up-to-date versions due to major frauds across the world. This now helps improve the way auditing is performed, it helps auditors perform their audit in a professional manner and gives them stricter guidelines.

Elements of the Novel, To Kill a Mocking Bird :: To Kill a Mockingbird Essays

Elements of the Novel (To Kill a Mocking Bird) Element Questions Evidence Character 1. Name the various persons we encounter in TKAM. Scout, Jem, Atticus, Arthur Boo Radley, Calpurnia, Miss Maudie Atkinson, Mrs Dubose, Cunninghams, Ewells, Tom Robinson 2. How do we evaluate these characters? a. by their speech b. by their actions? We evaluate the characters by both their speech and their actions. What they say suggests how each one of them are thinking and the tone in which they say, illustrates their attitudes. Minor actions on their part also review their character s and attitudes. E.g. (speech) Atticus,† You never really understand a person until you consider things from his point of view†¦until you climb into his skin and walk around it.† (chapter 3) This piece of evidence shows that Atticus is understanding towards everyone as he would always try to see things from the other point of view. (actions) When Mr Ewell approached him, cursed him, and threatened to kill him, he just took out his handkerchief and wiped his face. He understood how Mr Ewell felt as he destroyed his last shred of credibility at that trial and felt that Mr Ewell, spitting on his face and threatening him could save Mayella one extra beating. He understood how they feel and did nothing to aggravate them. E.g. 3. Do we have privileged access to all the characters’ most private thoughts? No. We only have access to Scout’s most private thoughts as she is the narrator of the story. Her voice and viewpoint offer a glimpse of local events and personalities through the lens of childhood. Everything that happens is seen through her eyes. Everything that happens must be known to her. But,, we can never see â€Å"inside the heads† of other characters in the story. Only if the story is told in the third person, it would be different. We would probably know why exactly Jem cried, why Atticus took Tom’s case and what fears and doubts he may have had. E.g. Scout witnessed how Aunt Alexandra’s reaction to the bad news of Tom Robinson’s death. She was truly upset but she still put on a brave front and looked as happy as she could to join the other ladies. She thought that Aunt Alexandra was strong and wanted to be like her. So with her best company manners, she served them, thinking that after all, if Aunt Alexandra could be a lady at time like this, so could I. (access to Scout’s thoughts) E.g. Jem was moody and silent for a week after the incident which he left his pants on the wire and he went back to take it. We are unable

The Glass Menagerie :: essays research papers

The Glass Menagerie Plot Overview The Glass Menagerie is a memory play, and its action is drawn from the memories of the narrator, Tom Wingfield. Tom is also a character in the play, which is set in St. Louis in 1937. He is an aspiring poet who toils in a shoe warehouse to support his mother, Amanda, and sister, Laura. Mr. Wingfield, Tom and Laura's father, ran off years ago and, save for one postcard, has not been heard from since. Amanda, originally from a genteel Southern family, regales her children frequently with tales of her idyllic youth and the scores of suitors she once received. She is disappointed that Laura, who wears a brace on her leg and is painfully shy, does not attract any gentleman callers. She enrolls Laura in a business college, hoping that she will make her own and the family's fortune through a business career. Weeks later, however, Amanda discovers that Laura's crippling shyness has led her to drop out of the class secretly and spend her days wandering the city alone. Amanda then decides that Laura's last hope must lie in marriage and begins selling newspaper subscriptions to earn the extra money she believes will help to attract suitors for her daughter. Meanwhile, Tom loathes his warehouse job and finds escape in liquor, movies, and literature, much to his mother's chagrin. During one of the frequent arguments between mother and son, Tom accidentally breaks several of the glass animal figurines that are Laura's most prized possessions. Amanda and Tom discuss Laura's prospects, and Amanda asks Tom to keep an eye out for likely young men at the warehouse. Tom selects Jim O'Connor, a casual friend, and invites him to dinner. Amanda quizzes Tom about Jim and is delighted to learn that he is a driven young man with his mind set on career advancement. She proceeds to prepare an elaborate dinner and insists that Laura wear a new dress. At the last minute, Laura learns the name of her caller, and it turns out that she had a devastating crush on Jim in high school. When Jim arrives, she answers the door, on Amanda's orders, and then quickly disappears, leaving Tom and Jim alone. Tom confides to Jim that he has used the money for his family's electric bill to join the merchant marine and plans to leave his job and family in search of adventure.

The Effects of Watching a Horror Movie

Over the span of modern history, we have seen the film industry help mold our society in many ways. Over the past two decades, I have seen the Sci-fi horror movies take center stage to entertain us. I will explain in this essay my past experiences, feelings, responses, and fantasies while watching horror movies. My first horror movie, â€Å"Friday the 13th†, was at the very least a suspenseful movie that kept me on the edge of my seat. The main character in the story, Jason, could be seen wearing a dark jumpsuit with a white face mask and usually carried a machete in his hand. He was readily available at any turn to chase teenagers and kill them with his weapon with no remorse. Being a teenager myself, I would often wonder why I chose this movie because his victims were teenagers as well and I suppose that had an effect on me subconsciously. Insanely enough, I continued on watching all of the Friday the 13th movies, as well as other horror movies in the years to come. Although I was a teenager watching this particular movie, I was usually alone†¦. in the dark. Some say I was insane to attempt to watch a movie of that nature alone at my age. Others say it was a great idea and added to the suspense. I will have to admit, when I was growing up, I did not scare easily but the effect it had on me at the moment was a little frightening. While watching the movie alone, I felt like Jason was chasing me and that was very un-nerving. The music that was played in the prelude to each murder really did scare me profoundly. I remember shouting at the television, â€Å"Run Faster† or â€Å"Be Quiet†. I had to hug my pillow for security reasons. I can hear the music playing in my head now. Even years later, I can still remember it vividly. Insanity can be a part of us all. The following may help to prove this theory. I remember my response and feelings after the movie ended. I was intrigued and fascinated and was left wanting more. I didn’t want the movie to end because the dramatic effects and suspense left me wondering what was next. I didn’t like seeing the bloody murders but it fully entertained me throughout the movie without a dull moment. I couldn’t imagine these events happening in real life. I would briefly fantisize about playing a part in one of the murder scenes. I believe that I could run faster than they did to get away from that killing monster. What about the random teenagers that just couldn’t stop breathing hard and whimpering just before Jason found them. Some questions that entered my mind was, now that I have watched this scary movie, will I have nightmares to follow? Could this actually happen to me? Is there someone crazy enough to commit such heinous crimes? I remember thinking that if I were them, I would definitely have more self-control, but I was so scared that I was biting my tongue and clinching my fists. While watching the movie, I was so involved that I imagined what my decisions would realistically be if I were going through the same thing. Would I try to fight back? Would I pass out from being fearful? I’m glad that I don’t have to worry about those things happening to me because; after all it was just a movie.

Licensed Practical Nurse Essay

License Practical Nurse (LPN), work under the directions of registered nurses and doctors. LPN are Certified healthcare professionals that are responsible for helping and providing basic care to patients. They work in a variety of different setting, hospital, care facilities, and nursing homes. To become a LPN you would need a High School Diploma, or a GED. You would have to take your Pre Entrance Examination that would cover your basic subject like your maths, and general skills. Before you start the LPN programs you also would need your Pre Requisite. You must complete a Practical Nurse Program and pass the National Council Licensure of State Board Nursing (NCLEX-PN) exam to be certified and receive your licensure. You must be patients at all times, have good communication skills and flexibility. To interact as a health-care professional, interface with registered nurses and doctors, to perform physical assessments and to work as a team. LPN work 40 plus hours a week, on different shifts, weekends, morning, or nights and Holidays. You have to be able to stand for a long period of time. The average salary for a LPN in New Orleans is$38,115 to $41,681 per years. I reason why i pick LPN to be my next career because i just thought it was the next stepping stone for me, i already have my Clinical Medical Assistant Certificate so i thought i just could work my way up, and to stay in the healthcare/medical field, i will always have something to fallback on just in case i wanted to go back to school for something else, so i can work and attend college. I also like helping people each any every way i can, I think its a good career for me because i have a few experiences and good people skills.

Health Care Spending Paper Essay

Health care costs for individuals in the United States have increased and will continue to increase. The number of people needing care and insurance is one of the major factors in health care spending. Another factor is the amount needed to be spent on new equipment and technology which will always continue to change. The U.S. health care spending accounts for 16% of the gross domestic product (GDP), which is the highest compared to other countries. Although the American populations have benefited from the investments made in health care, it still puts strains on the systems used to finance health care, such as private and public insurance programs. Many people are still without insurance and those who do have insurance have seen their out-of-pocket expenses grow from their deductibles and copayments (Kaiser Family Foundation, n.d.). Health Expenditures The national health expenditures currently have reached $2.1 trillion. According to Forman (2008), â€Å"This translated into $7,026 per person and 16% of the Gross Domestic Product (GDP)† (para. 3). Both of these records are the highest among the nations. The hospital spending accounts for 31% of the national health care expenditure, which continues to grow. Due to a 0.2% Medicare fee schedule update for physicians in 2006, the physician expenditure is at an generally low rate at 5.9%. Prescription drug spending has increased to 19% due to the implementation of Medicare Part D. Administrative cost have also grown over the years and is currently at 8.8% in the health care spending expenditure. The growth of this is due to the amount of Medicare beneficiaries who have enrolled in the Medicare Advantage plans. Medicaid spending has for the first time ever, decreased in the amount spent on health care, partly due to Medicare Part D (Forman, 2008). Spending too much? The level of health care spending is too high and continues to grow. It will continue to grow and exceed the overall GDP, which does not leave open opportunities for spending in other areas. Health care spending has not been manageable for some time now, resulting in a higher number of people uninsured and a greater number of consumers and employers struggling to afford insurance. The increased use of the Medicare Advantage plan has increased the importance of managed care and also puts the remaining fee-for-service system at risk (Forman, 2008). Health care in the U.S. is also much higher priced for the services than other countries. According to Kelley (2010), the public’s lack of market power – the ability to drive price based on supply and demand, as with most other products and service – is the cause of high prices in physician services, hospital services, and prescription drugs (p. 21). To Add or Cut Spending According to Kelley (2009), â€Å"Estimates suggest that as much as $700 billion a year in healthcare costs do not improve health outcomes. They occur because we pay more for care rather than better care† (p. 2). We are often provided with service that do us no good or services that we really do not need. Too much is spent on unnecessary hospitalizations, unneeded tests, over-priced drugs, and more expensive equipment that works just as well as the last and cheaper equipment (Kelley, 2009, p. 2). Compared to other countries, the U.S. health care costs are too high; more is spent per capita and the GDP percentage is the highest. Health care costs also can be reduced by eliminating the amount of medical errors, fraud and abuse, and payments for services with no evidence that they contribute better health outcomes (Kelley, 2009, p. 4). According to Kelley (2009), â€Å"The Federal Bureau of Investigation (FBI) estimates that fraudulent billings to public and private healthcare programs are 3-10 percent of total health spending, or $75-$250 billion in fiscal year 2009† (p. 17). Kelley (2009), states that a substantial amount of care provided adds no or little value to the diagnosis of a patient’s condition or effective treatment of a diagnosed condition (p. 12). This means that the use of diagnostic test, high-price procedures, and irrelevant use of antibiotics can be decreased. The result of this could save millions of dollars in health care expenses for hospitals, patients, and insurance companies. Health care costs also can be cut by administrative costs. According to kaiseredu.org (2011), â€Å"At least 7% of health care expenditures are estimated to go toward for the administrative costs of government health care programs and the net cost of private insurance.† Health Care Finance The public’s health care needs are paid for by public and private health insurance companies, which in the year of 2010 cost about $2.6 trillion. This is ten times over the $256 billion spent in health care expenditures in 1980 (Kaiser Family Foundation, n.d.). Health care needs for citizens age 65 and older are covered through Medicare with no direct out-of-pocket expenses. Not all drug costs and medical services are covered under Medicare; some require additional coverage from private insurers (Torrey, 2010, para. 1). Private health insurance is available to employees through their employer. Americans under the age of 65 who cannot afford health insurance have a chance to be covered under state-run programs, such as SCHIP for children. There are millions of people still uninsured and many who are underinsured (Torrey, 2010, para. 2). According to Torrey (2010), â€Å"With the passage of the healthcare reform in March 2010, the number of uninsured Americans is changing so that by 2014, 32 million more Americans will have coverage† (para. 6). Economic Health Care Needs The future economic health care needs are expanding health care coverage and addressing the rising costs. The percentage of Americans with health insurance declined in 2009 (American College of Physicians, 2011). According to the American College of Physicians (2011), â€Å"The number of uninsured persons reached an all-time high, with almost 51 million people having no health insurance coverage and 59 million being without health insurance at least part of the year† (p. 2). Many people have also signed up for Medicaid and many more need to sign up with the time of the Baby Boomers. If the health care system does not come up with a solution to the finances of health care and health insurance it will not be provided. If the costs of health insurance are also not taken into account, many will lose their insurance because they can no longer afford it. I believe the needs of the health care system will be met through government financing and other programs, which may result in higher taxes. In 2014 the Affordable Care Act (ACA) will become available to nearly all Americans and will address the challenges of rising costs, inadequate capacity, and coverage. According to the American College of Physicians (2011), â€Å"ACA will address the shortage of primary care physicians by reforming payment systems and by the funding of primary care training programs† (p. 1). The health care system needs to realize how their money is being spent and wasted. The costs of medical supplies and some prescription drugs are outrageous. Starting with little changes, such as the price of aspirin in a hospital can result in lower health care costs. The important need of Americans and providing affordable health insurance is a major issue. This results in the high health expenditures that are seen today. Americans should not have to worry about whether or not they will be able to afford health care in the next few years, let alone have insurance. Americans without insurance will need to have access to some type of care or insurance. Health insurance companies and employers need to come up with a solution or find ways to help out the people of the U.S. If health care prices do not decrease soon, they may never decrease. References American College of Physicians. (2011). Health Care Coverage, Capacity and Cost: What Does the Future Hold?. Retrieved from http://www.acponline.org/advocacy/events/state_of_healthcare/snhcbrief2011.pdf Forman, H.P. (2008). National Health Care Expenditure Update: A New Threat or an Opportunity?. Retrieved from http://www.ajronline.org/content/190/3/557.full kaiseredu.org. (2011). US Health Care Costs. Retrieved from kaiseredu.org: http://www.kaiseredu.org/Issue-Modules/US-Health-Care-Costs/Background-Brief.aspx Kelley, R. (2009). Where Can $700 Billion in Waste be Cut Annually from the U.S. Healthcare System?. Retrieved from http://www.factsforhealthcare.com/whitepaper/HealthcareWaste.pdf Torrey, T. (2010). Healthcare Reform – How Should Healthcare be Paid For?. Retrieved from http://patients.about.com/od/healthcarereform/a/reform-payment.htm

The Importance of Teaching Essay Example | Topics and Well Written Essays - 1000 words

The Importance of Teaching - Essay Example The essay "The Importance of Teaching" analyzes the aim of the government of England to improve the education system by setting high-quality standards in the education system. The key objectives for the development of this paper assist in improving teaching and learning in various schools. To reform initial teaching programs and increasing the time of trainees and time spent in education. The teaching programs need to focus on core teaching skills and promote reading and managing of behaviors among students. To advance a national network of teaching schools with different models that lead to training and professionalism of head teachers and teachers. The system focuses on head teachers and promotes excellent teaching through committing to work and supporting other schools. The aim of the network allows various academic institutions to share professionalism and promote education among different teachers and students. To increase the total number of local leaders, that participates in the promotion of education in diverse communities and localities in England. Increasing a total number of individuals that participate in education developments improves decision-making processes and choices of education standards. The number of national teachers promotes enrollment of stud ents as the importance of teaching and education advances in various institutions. To reduce sharply the Bureau tic burden of different schools, duties, guidance and requirements, processes and cutting away unnecessary obligations.

The Advent Of Globalization And Business Cultures Essay

The Advent Of Globalization And Business Cultures - Essay Example Power Distance: This deals with acceptance of the less powerful sections of an organization pertaining to the uneven distribution of power therein. Britain is a country that ranks low in PDI, indicating that it is a society that believes in minimising the inequalities among people. However, China is a top scorer in PDI, which implies that inequality in the distribution of power is acceptable in there and that power abuse is prevalent. Individualism: The issue addressed by this dimension is related to ways in which the society portrays itself, implying whether it is an inter-dependent society or an individual one. The UK is a country with a high individualistic approach, where children are taught to think and fend for themselves from a young age (Tanielian 90-96). Hence, personal fulfillment is a topmost priority in such societies. China appears to have a rather collectivistic approach, where people strive as a team and perform tasks that cater to the interest of a group or an organiz ation. Masculinity: This dimension explains dominant values of the society. A masculine or high-score on this dimension would indicate towards a society that is driven by achievement and success. A low-score (feminine) on this dimension would mean that the society is more inclined towards living a quality life and caring for others. Both China and the UK are strongly masculine societies, where people are ready to sacrifice family life in order to achieve success in the professional life. Leisure takes a backseat in such societies.