why use quantum mechanics essays

why use quantum mechanics articles Quantum Mechanics is the study of subatomic particles and their standards of conduct that are seen in nature. As the establishment of logical information moved toward the beginning of the twentieth century, issues started to emerge over the way that exemplary physical thoughts were not fit for clarifying the watched conduct of subatomic particles. In 1913, the Danish physicist Neils Bohr, proposed an effective quantum model of the iota that started the procedure of an increasingly characterized comprehension of its subatomic particles. It was acknowledged in the early piece of the twentieth century that light went as the two waves and particles. The explanation light seems to go about as a wave and molecule is on the grounds that we are seeing the aggregation of many light particles disseminated over the probabilities of where every molecule could be. In 1923, Louis De Broglie theorized that subatomic particles show wavelike and molecule properties for a similar explanation. The acco mplishment of these hypotheses propelled physicists to built up an approach to depict the conduct of subatomic marvels as far as the two waves and particles by methods for science. Newtons laws, the premise of great physical thoughts, help get exact data about the area of an item at any future time. Old style material science accept all impacts and areas of particles can be estimated without a moment's delay. The double wave-molecule nature of electrons contradicted such convictions. In an evolving domain, just like the idea of the electron, old style physical characteristics of position and energy are temporary marvels. No nuclear molecule can have both of these properties simultaneously. An electron can't be seen without changing its state. The synchronous estimation of two conjugate factors, for example, the force and position or the vitality and time for a moving molecule involves a restriction on the exactness of every estimation. This recognition is the thing that Werner Heisenberg refereed to as the pr ... <!

Internet Marketing †Acquisition and Retention Essay Example for Free

Web Marketing †Acquisition and Retention Essay The techniques for leading business have truly changed as the effect of globalization has causes a few adaptabilities and effectiveness in our ways of life and day by day life. Numerous organizations think that its expensive to open it in a physical area and extending through outlets, which regularly doesn't target enormous crowd. Accordingly, numerous organizations are beginning through web where they can target clients from everywhere throughout the world, showcase their items or administrations effectively and monetarily, and get installments immediately. Not just this, those organizations that don't work for all intents and purposes and have physical areas are thinking that its increasingly compelling and monetarily helpful to advertise their items through web, and that what is called Internet Marketing. Web showcasing likewise contains the components of Direct Marketing, where the advancement of items is done online, for example, sites (ResearchStarters, 2008). It doesn't imply that when organizations are begun online they would consistently spare expenses and be fruitful; actually, numerous organizations flop because of a few variables and one noteworthy of them is poor showcasing techniques. Obviously, the shoppers would not have any thought that another business has begun that for example, sells soccer pullovers, through its site. The objective market ought to must be made mindful of that business, the items, new offers/bargains, client esteem, input, and so forth. Hence, this requires the business to utilize successful showcasing instruments and systems where it can pass on the message to the crowd, dazzle them, persuade them to buy, and give input. Organizations can utilize web based advertising methodologies, for example, structuring sites that catch the eye of the clients from the start sight, compel them to investigate, cause them to understand that they are everything for the organization, give them ease in shopping on the web, and let them allow to give an input. In addition, organizations can likewise utilize the system of mass-messaging to the clients or potential clients whether they are people or different substances. Putting promotions on well known and most-visited sites is another procedure however is very costly. Lastly, the utilization of informal communication sites, for example, Facebook, Twitter, and MySpace, is worthwhile since it is economical and targets wide scope of crowd. Client Acquisition and Retention There is definitely no uncertainty about the way that it takes a business significantly more to spend in getting new clients than to hold the old or present clients. The explanation being that the obtaining of new clients require the business to direct statistical surveying, target them in another way, shape the items or administrations as per their necessities, reposition the brand that may harm it, and shape the advertising procedures appropriately. These all outcome in happening an ever increasing number of expenses for the organization; while, holding old or present clients is very productive since they have just attempted the items, have a picture for it, know the organization and its notoriety, and above all can bring about advancing them through verbal. Other advertising techniques for holding such clients incorporate contribution them enrollment programs, assembling great associations with them, expanding the contact with them, approaching them for criticism about whether they are fulfilled or not, improving help for them, and causing them to understand that they are a piece of the database and are given significance (Hughes, 2010). Additionally, maintenance of clients require the organization to reshape and get creative highlights and characteristics their items to cause those lethargic clients to restart purchasing the items on the off chance that they have halted to. There is a standard called 80/20 principle, which implies that 80% of the income originates from 20% of the devoted clients. In this manner, organizations ought not feel annoyed in the event that they need to contribute more on those clients since they are furnishing them with more deals. Along these lines, organizations can direct deals advancement exercises or other showcasing efforts for restoring them and draining them. Likewise, when organizations become more acquainted with that their specific clients have quit purchasing the items, they should lead reviews where they ought to ask the clients what were the explanation because of which they quit purchasing, what imperfection they found in it, what upgrades they need, and so on (Businessfast4ward, 2010).

Review Anxiety Coach App by the Mayo Clinic

Review Anxiety Coach App by the Mayo Clinic Social Anxiety Disorder Coping Print Anxiety Coach App by the Mayo Clinic Review By Arlin Cuncic Arlin Cuncic, MA, is the author of Therapy in Focus: What to Expect from CBT for Social Anxiety Disorder and 7 Weeks to Reduce Anxiety. Learn about our editorial policy Arlin Cuncic Updated on August 06, 2019 Social Anxiety Disorder Overview Symptoms & Diagnosis Causes Treatment Living With In Children Danita Dellimont/Getty Images Anxiety Coach by Mayo Clinic is a self-help app designed to reduce anxiety, fear and worry common to social anxiety disorder (SAD) and other anxiety disorders. Anxiety Coach was designed by clinical psychologists Stephen Whiteside (Director of the Pediatric Anxiety Disorders Program at Mayo Clinic) and Jonathan Abramowitz (University of North Carolina). Exercises are based on exposure training commonly practiced as part of cognitive-behavioral therapy (CBT). The app also includes learning material so that users can learn more about how and why these techniques work. Overview The Anxiety Coach app is designed to be used over a period of several weeks to months as a tool to gradually face feared situations and reduce anxiety. The Anxiety Coach app consists of the following components: General instructionsSelf-testsAnxiety ratingsLearning seriesTo-do lists The app easily guides you through these different sections with a mailbox icon that indicates how many items you still have left to complete. Much like an email inbox, this is helpful when first starting the app so that you know what to do next. After reading through general instructions for the app, users are asked to answer a series of questions as part of self-tests for various anxiety symptoms. From there, you are asked to make a rating of your current anxiety level on a scale from 0 to 100. Both of these results (scores from 0 to 100 on the self-tests and current anxiety ratings) are then plotted on graphs to be tracked over time. In addition to the self-tests and anxiety ratings, users are directed to a series of readings to learn more about anxiety (what it is, how it affects you, when it is a problem  and why it doesnt go away) as well as treatment (how to break the cycle, CBT, other resources and strategies to avoid). Finally, the user is asked to create a To-Do List, which is essentially a list of items on a fear hierarchy. Users create this list by choosing amongst a list of problem areas and specific tasks. You are also able to enter your own user-generated hierarchy items. Once the list is created, you are asked to select an item that you are ready to perform: for example giving a compliment to a stranger on an elevator. Desensitization, Hierarchies and Social Anxiety You are then asked to rate your anxiety (on a scale from 0 to 100) prior to the event, as well as in two-minute intervals throughout. The goal is to stay in the situation until you have a 50% reduction in anxiety, at which point the item can be checked off your list or kept for additional exposure practice. Pros This app makes cognitive-behavioral techniques accessible to the general public through a self-help program that is cost-effective and widely available.This app has valuable content, including learning sections, a list of hierarchy items for browsing, and recommendations for finding a therapist.The developers of the app have incorporated tracking over time through daily anxiety ratings and self-tests as needed. The To-do list easily introduces exposure training into daily life.In general, the app sections are well organized and the initial mailbox icon guides you through the different components. Cons People who avoid most social situations might have difficulty answering questions about situations that they do not encounter.In the Learning about treatment section, muscle relaxation and breathing exercises are listed as strategies to avoid when trying to improve anxiety. A more complete description might include the reasons why these strategies dont work, or how they might be incorporated within a larger treatment framework (such as progressive muscle relaxation used in tandem with exposure hierarchies).A feature to prevent users from adding the same fear item to their To-do list more than once would be helpful.Creating the To-do list using the library of items is a little confusing and cumbersome.  In general, navigating backward and forwards in the app is confusing, as is editing your list once it is created.Users may find it cumbersome to use the app while completing exposures. Checking your iPhone every couple of minutes and making ratings while in a social or performance situ ation could be distracting both to you and to those around you.For some exposures, the two-minute interval between rates seems like a long time. In addition, it might be hard to extend some exposures long enough for a reduction in anxiety of 50% to occur; for example, giving a compliment to a stranger in an elevator is not likely to last even the two minutes required to make a second rating.When asked to indicate your initial level of anxiety, users are given a warning if they choose a rating that is very high (e.g., 85 out of 100). It is suggested that this level of anxiety or fear might be out of proportion to the situation. However, those with social anxiety disorder quite often have fears that are out of proportion to the situation but are still extreme and severe.Separate To-do lists for different fears might be a better way to organize the hierarchy items and make things less confusing. The Bottom Line While this app doesnt provide evidence of effectiveness or validation through controlled studies, it offers the advantage of involving real-life exposures and tracking progress over time. Its a bit clunky to use as an app and may be better suited to a computer software program. However, its use in the moment eclipses some of these difficulties to make it a practical tool that you may wish to consider. A Word From Verywell As technology advances, it is inevitable that apps and software programs will be used to help individuals make progress with regard to their mental health. There is no reason not to try out this new technology, as long as you are also receiving traditional treatment in the form of cognitive-behavioral therapy (CBT) or medication if you live with severe social anxiety. The 7 Best Online Anxiety Support Groups

Decision Making Of Diageo Alcohol Company Business Essay - Free Essay Example

Sample details Pages: 8 Words: 2456 Downloads: 1 Date added: 2017/06/26 Category Marketing Essay Type Research paper Did you like this example? Diageo is an outstanding alcohol company across the world. Its market includes 180 countries around the World. It produces a variety of alcohol including spirits, wine, and beer. Don’t waste time! Our writers will create an original "Decision Making Of Diageo Alcohol Company Business Essay" essay for you Create order It holds a handy number of alcohol brands. Among them, Johnnie Walker, Smirnoff, Guinness, Captain Morgan, Baileys, and JB are the most familiar to us. Diageo is founded in 1997 with its headquarters located in London, United Kingdom. In comparison to its alcohol brands, Diageo is still a young company. For example, Johnnie Walker has been introduced in the year 1865. In facts, Diageo could be considered as a newborn company from merging and acquisition of many alcohol companies. In short, Johnnie Walker joined Distiller Company in year 1925 and Distiller Company was acquired by Guinness in year 1986. Guinness then merged with Grand Metropolitan in the year 1997 and Diageo is officially formed. Diageo became an alcohol specialized company only since 2002 which is when it sold Pillsbury and Burger King. Since then, Diageo has no longer been making any products other than alcohol. 2. Pros of alcohol 2.1 Medical benefit Alcohol is a drug that is harmful to our body if consumed excessively, however an appropriate amount of consumption of alcohol is actually beneficial to our health. It is scientifically proven that an appropriate amount of alcohol can helps to improve our blood circulation just like when we exercise. In facts, there are some company that has promoted their alcohol products as a kind of nourishment. 2.2 Relieve stress and brings pressure Alcohol has a chemical effect to momentarily bring pressure to our brain. It can be used to relieve some stress if it were used properly. Other than that, alcohol could be a perfect item in a celebration and party provided that it is consumed in a suitable amount. 2.3 Preserve body warm Alcohol has long been used in various places as a body warmer during winter. Since drinking alcohol gives the effect of blood circulation, the body temperature of a person can be increased which gives rise to a better cold resistanc e. 3. Cons of alcohol Despite the advantages above, alcohol gives a lot more disadvantages that it offset its advantages. 3.1 Risk of health The consumption has been scientifically proven to have raised the risk of getting health problem. According to a rough estimation of experts, at least 33000 of death in UK are caused by alcohol. The negative effects of alcohol on health are becoming more obvious in younger people. Nowadays, it is reported that one third of the adults in UK has been abusing alcohol enough to cause a health problem. The alcohol consumers are exposed to a risk of experiencing hangover and various cancers. In reference to a recent discovery, the damage of alcohol to female is higher that of male. It is because that a woman body are not capable of processing alcohol as well as a man do due to the physical differences. Scientists have also proved that alcohol consumption can lead to mental illness like anxiety and depression. In the worst case, one might experience hallucinat ion and delusion. Ones memory could also be weakened due to alcohol consumption and it leads to decreased productivity. 3.2 Alcohol dependence Drinking large portion of alcohol regularly can lead to alcohol dependence. When a person consumes alcohol too rapidly, he is of a high risk of getting addicted to alcohol. Alcohol dependence gives negative symptoms like anxiety, depression, and even suicidal feeling. Strong alcohol dependence not only affects ones health but his financial condition as well. There are cases where some alcohol addicted people eventually committed crime to get their hand on to alcohol. 3.3 Appearance Excessive alcohol consumption also changes the appearance of a person. It can results in pale skin colour, black eye socket, and even growth of waistline. A bad appearance can affect ones confidence making him more unproductive. 3.4 Road accident Due to irresponsible drinking of alcohol, the number of road accidents has shoot up. Drinking alcohol can reduce ones consciousness, thus one shall never drink alcohol prior to any activity that hold a risk. To reduce road accidents, millions of dollars has been spent by government and other NGO in holding various awareness campaign and activity. 4. Guidelines in making decision Diageo as an international level hard drinks company has been practicing a list of ethical codes. It includes code of business conduct, code of ethic, consumer information policy, Diageo marketing code, environment policy, human rights policy, occupational health and safety, privacy policy, quality policy, and supplier policy. Now, we are going to focus on a few ethical code of Diageo which contribute to the welfare of its stakeholder. 4.1 Products code In the ethical code regarding product, it is stated that the company will comply with any legal requirement or law in the country of sales. They also comply with the Quality Risk Management Standards that is applied to their product. In extension to this standard, the product ethical code also includes a clause that the company product must be safe even to the customers and employees. To promise a better standard, Diageo has been making regular check on its vendor and third party producer to make sure all of them works in a ccordance to the Diageo Quality Policy. 4.2 Marketing code Diageo fully aware that while the liqueurs it produced bring pleasure and satisfaction to millions of customers, it is sometimes being misused by drunkards and brings up tons of problems contributing to the negative social cost to the others people around them. Thus, Diageo has come up with its marketing code to counter this negative impact on the society. This marketing code prohibits the company from targeting those underage people as its market. It also prevents the company from encouraging excessive and irresponsible consumption of alcohol. For example, Diageo do not make any advertisement depicting the consumption of its product under unsafe situation or on any violent themes. Another example is that Diageo never use its products alcohol contents as a main selling point. Lastly, the marketing code of Diageo disallows Diageo from promoting the alcohol as medicine that gives any positive effects on an individual. Th is is to avoid the company from giving misleading information to the society. 4.3 Employment code As one of the largest alcohol company in the world, Diageo has taken a proactive approach to enhance its employees welfare. For the purpose of ensuring the health of its employees, Diageo Occupational Health and Safety Policy and Diageo Physical Security Policy is set and enforced. Under this policy, any accidents happened and discovery of any matter that give rise to a risk to health, safety and security must be promptly reported. The matter reported must be analyzed fully to come up with a best solution. Health and safety training must be conducted to the employees whenever needed. Lastly, the company is expected to ensure that its member knows what to do if an emergency is to be arisen in the work place. Diageo employment code also takes into consideration of the matters regarding discrimination and harassment in the work place. It expects the employment to be conducted in a way free of biases where the employment of an individual is not based on race, religion, skin color or any such bases but his ability to do the job. To proactively prevent discrimination in employment, Diageo has been promoting workplace diversity. The employment code does not tolerate any harassment and abusive behavior in the workplace. Any person committed such behaviors shall be punished accordingly without fail. 4.4 Environment Policy Diageo Environment Policy emphasizes on the reduction of damages to the environment. It aims to achieve a condition where the business of Diageo will neither lead to long-term depletion of natural resources nor harm to the any species and the balance of biodiversity. To achieve this goal, Diageo has dig into its logistics and business travel. By selecting the type of transportation with concern of its pollution and fuel efficiency as well as planning the route of transport, Diageo has actually been able to reduce its negative environmental impact. Diageo has also invested into the research and development of environmentally friendly technologies in anticipation that the negative impact of its production to the environment could be minimized. The minimization of production waste is also an important key area that Diageo has focused on. 5. Corporate social responsibility Corporate social responsibility committed by Diageo can be divided into 3 main parts which is responsibility on their alcohol product, community welfare, and environment. All this 3 parts ultimately brings benefits to all livings being in the world. 5.1 Alcohol in society Diageo has long been admitted that their alcohol products do bring some negative impact in the society. Although the main cause of those bad cases is ultimately the behavior of the consumer who has actually misuses alcohol, Diageo do not put the blame on others. Rather, it has borne the blame and actively trying to be socially responsible in handling this problem. To counter the problems created by alcohol to the society, Diageo has makes 3 approach in promoting the practice of responsible drinking to the consumer. The 3 approach includes hosting a variety of programs, partner with other bodies, and introducing new company practices. 5.1.1 Programs In this respects, Diageo has supported programs that a rise the awareness of responsible to the people and bring changes to their attitudes. One of the efforts of Diageo is DRINKiQ. It is a website that provides supports for programs aiming to reduce the misuse of alcohol. The programs mentioned could be those that are aiming on parents, educators, law enforcers, and even retailers. Information regarding experts recommendation, how to practice responsible drinking, and some factual details of alcohol can be found in this website. 5.1.2 Partnership In term of partnership, Diageo has became partner of civic and government bodies and even media to promote the importance of responsible drinking. One of the examples can be seen in Diageos commitment to the Drinkaware Trust organization which helps explain the negative effect of abusive consumption of alcohol. 5.1.3 Company practices Different practices have been introduced to reduce the negative impact of Diageo alcohol products to the society. Marketing policy of Diageo is one o f them. An example of the contribution of the marketing policy can be seen from its prohibition on the company from treating the underage as a sale market. This helps to prevent the underage consumption of alcohol which is the major reason of alcohol related accidents. 5.2 Enhancing of community welfare To extent its social responsibility, Diageo has involved itself in various activity that help enhancing the overall welfare of its entire stakeholder and even to the whole community. According to the financial report of Diageo at the year end of 2009, Diageo has invested 1% of its company operating profit which amounts to 23.4 million dollar in the effort of enhancing the community welfare. The contribution of Diageo to the community can be categorised into 4 projects with different focus area. They are Skills of Life, Water of Life, Disaster Relief, and Employee Volunteering. 5.2.1 Skill of Life Skill of Life is a project of Diageo that focus on helping the unemployed pe rson or the disabled to get a job or to start their own business. Skill of life actually contributed indirectly in the economy of the nation by reducing the unemployment rate. The main course that Diageo apply to help these people is by providing training and other learning courses. 5.2.2 Water of life This project focuses on the supply of clean and drinkable water source in some third world country with inefficient technology to sustain a better quality of life. In this project, Diageo has spent half of its 1% of operating profit allocated for enhancing the community welfare in the providing water access to one million people from year 2007 until 2015. 5.2.3 Disaster Relief This projects focus is helping the victim of any disaster worldwide as its name propose. The helps provided include emergency relief which is the rescuing of the victim of disaster, long-term rehabilitation projects which help the victim in getting a new living environment, and employees fundraising program which raise funds from the company member for donation to those victims. One of the recent operations is the disaster relief for Haiti earthquakes victim. 5.2.4 Employee Volunteering This project supports Diageos members to voluntarily helping those in needs. A website called Giving for Good is established in the year 2008 for the employees of Diageo to raise funds to those in needs. It provides a chance for its company to donate and make contributions to the community. 5.3 Environment Diageo also contributed in preserving the environment. It realise the seriousness of global warming and various sign of natural resources depletion and has take active steps and measures reducing their pollution to the environment and wastage of resources. Diageo has put its efforts into 3 activities which is reduction of carbon emission, efficient use of water, and other wastage. 6. Recommendation After getting a deeper understanding of the ethical efforts made by Diageo Company, our group has come up with a few recommendations. 6.1 Tightening the enforcement of company policies and codes Diageo has been doing very well in establishing a complete set of ethical codes and policies that have take into consideration the welfare of every stakeholders. However, it wouldnt be taking any effects if they are not being enforced. Thus, we recommend Diageo Company to appoint some enforcer to ensure that all the ethical codes and policies are strictly followed by each member of the company. 6.2 Includes a guides on appropriate alcohol consumption We also recommend Diageo to include a guide in the packaging of their products as to what amount of consumption per day is appropriate. This information is crucial to the consumer. Many consumers have abuse the use of alcohol because they do not know of what amount of alcohol consumption would be harmful to their health. Since each type of alcohols have different characteristics, a general guide would not be useful. It would be the best if Diageo as a producers of such alcohols to make a guide for each of its products. 7. Conclusion After completing this assignment, our group has get a deep understanding on the way Diageo applied in handling ethical issues. Overall, the Diageo Company has done very well that it complies with the ethical standards. It has take into consideration the welfare of its entire stakeholders by establishing ethical codes to protect the right of its stakeholders and getting proactive in taking up its social responsibility. In this study, we found that all the decision and action taken by Diageo is actually ethical and correct in both the view of Deontological and Teleological as those decision and actions taken are the most suitable under the circumstances and brings up a positive consequence to its stakeholder. This assignment has total words of 2495 words exclusive of this statement.

Choosing Fate Over Destiny in Othello and the Epic of...

I have read, understand, and am in compliance with the Academic Honesty policy. In particular, I have not committed any kind of plagiarism. There are no un-attributed direct or indirect quotations or paraphrases from printed materials, websites, other students papers, or any other sources in my essay. By enrolling in this course, students give permission for their essays to be submitted to and analyzed by Turnitin.com, a service employed by the University to identify and document plagiarism in order to ensure academic honesty. Choosing Fate Over Destiny Inside the story of Othello and the Epic of Gilgamesh, the leading characters fought with concept of handling fate and destiny. Destiny is a predestined sequence of events believed to be a tempting authority. The anticipated outcome of normal development is Fate. Rulers of their times were regularly entertained and awarded with anything their heart’s desired. They had the authority to merely direct their ranks of power to get what they pleased when troubles and disputes arose. Gilgamesh and Othello wrestled the idea of what they were ordained to experience and believed by changing their fate they possibly will change their destiny. Othello commanded his fate in multiple sets of circumstances. Othello’s initial commanded fate occurred when he took Desdemona from her father, Brabantio, to marry her. Instead of doing what was expected of him to Brabantio, Othello, who was General of Brabantio’s army at the time,

African American Identity in Media Free Essays

The print ad was about drug abuse and risky teenage behavior. We have to be realistic and see that many of the victims continue to be African American teenagers, especially the ones coming from poorer families. Although any young person would be attracted to an ad like this one, it seems to reach out to African Americans more because it speaks of struggles and pressure, both of which they are most acquainted compared to other people in this country. We will write a custom essay sample on African American Identity in Media or any similar topic only for you Order Now What shared values or norms are promoted in the media or marketing piece you selected? The print ad highlights the values of identity and freedom. What the ad is saying is that you don’t have to give in to peer-pressure. You can do what your own thing and be your own person without destroying your life. You can be free from drugs and you do not have to fit into the stereotype of a â€Å"teenage junkie†. It’s not worth it. Be your own person. Own yourself. How do these values contribute to the cultural identity of African-Americans? It should bring about feelings of liberation and pride. African Americans have fought so hard in the past to have the same rights, walk the same streets and work in the same jobs as white people. This is what these ads are reminding them of. That they must continue to fight whatever it is that keeps them from being free. They must resist the stereotypes and transcend these daily temptations to join the deteriorating masses. These values create a sense of connection between them because it reminds them that freedom does not come easy but the sweetness of freedom makes it worth fighting for. Today many African Americans are leaders in business, media, sports, entertainment and all other possible fields — all because they transcended the stereotypes.    How to cite African American Identity in Media, Papers

Plot To Steppenwolf Essays - Steppenwolf, Magic In Harry Potter

Plot To Steppenwolf THE PLOT of steppenwolf - Steppenwolf opens with a preface by a young businessman, who introduces a sheaf of notes left behind by a lodger in his attic rooms several years before. This young man, the landlady's nephew, describes the eccentric lodger, Harry Haller, who called himself a Steppenwolf, meaning in German a wolf of the steppes, or plains. The narrator finds this an odd but apt description of the shy, lonely wanderer who revealed little about himself but left a haunting memory. The preface recounts Harry's arrival and the narrator's several encounters with him- on the stairs, at a concert and an art lecture, and in a tavern. He has decided to publish Harry Haller's records although he can't say whether the experiences it relates were real or fictitious. Haller's records, subtitled For Madmen Only, begin with a walk in the dusk after a boring day. The walk takes Harry into an imaginary world by way of a flickering sign, an appearing and disappearing little door in a church wall, and a peddler with a placard advertising, Magic Theater- Entrance Not For Everybody. The peddler hands Harry a pamphlet and vanishes. in his room again, Harry examines the pamphlet. It is called Treatise on the Steppenwolf and is a second portrait of Harry, a psychological one this time. It analyzes Harry as inwardly half man and half wolf, two selves in constant conflict. It describes Harry's struggle to be himself, which has resulted only in greater loneliness. It explains to Harry the role of the Steppenwolves- the artists and intellectuals- in middle-class society, and the geniuses who break free and become Immortals. It tells Harry that his wolf is an oversimplification, that he has not two but hundreds of selves. Some day he may see himself in one of the Immortals' magic mirrors, or find in one of their magic theaters what he needs to free his soul. Finally the anonymous authors bid Harry good-bye and cheer him on his path toward becoming an Immortal. Harry, again in the first person, compares what the Treatise says of him with a poem he has written about the wolf. He finds them both true and unbearable. He recalls the successive crises in his life, the despair, and the new self-knowledge he has gained each time at the cost of increased loneliness. He will not go through this again. He will end it, commit suicide. But first, the Magic Theater. After nights of search he finds the peddler, who directs him to a seedy tavern. Here he meets the bar girl Hermine, who introduces him to the prostitute Maria and the jazz musician Pablo. With Hermine as guide, Harry learns to dance and to enjoy sex and the night life of the city. He joins the revelers at a masked ball. Pablo, as master of ceremonies, invites Harry into the Magic Theater. Here, in a series of dreamlike adventures, Harry fights a war against automobiles, makes love to all the women he has ever loved, commits an imaginary murder, and prepares to be executed. Instead, he is con demned to go on living. Pablo rebukes him for messing up his magic with reality. Harry acknowledges that he will go on trying to face his inner self, and perhaps learn to do better next time.

Life Essay Example

Life Essay Example Life Essay Life Essay Essay Topic: Life Is Beautiful Life in the present is bombarded with many influences that make it difficult to resist no matter how people try not to succumb to the pressures and expectations of society. Beauty is in the eyes of the beholder, but it is another story if the beholders are one’s peers, social group, and parents and even love ones. Beauty will always be skin deep, but what is seen will always be the first to be judged. As persons, an individual evaluates him/her self based on how others respond to him/her. In this society, beauty is defined by what is seen in the outside, the physical attributes are evaluated as attractive, sexy, desirable or fat, big, ugly and gross. Within this context, people develop an unhealthy obsession with their bodies, in order to become good looking and attractive. Obsession with one’s body is a result of social influence, peer pressure and media influence.As a social being, man constantly interact with other people and is both influencing his environment and i s being influenced by it. In the American culture, one’s body is regarded as a personal property; no one can dictate to a person what one wants to do with his/her body and with it comes the personal responsibility in making sure that the body is in its best form. One of the reasons why people become obsessed with the perfect body is because of the many social influences that everyone is constantly being subjected to. An attractive body or physique would mean that an individual has invested in his/her body and that he/she can use it to his/her advantage thus the need to maintain the perfect figure through artificial or natural means. For example, fitness products have become a major player alongside the cosmetics industry, because as one advertisement says, â€Å"maybe she was born with it† and if it isn’t then there is always a cosmetic product or a diet pill that would enhance what she has or eliminate her flaws. Social expectations in the form of how others de fine physical beauty have made us believe that physical beauty is important. Having the perfect body is like having the power to be needed and wanted by others. The attractiveness of the rewards of being physically beautiful and perfect motivates a person to seek means to be beautiful in the eyes of society. Different social groups place a premium on the perfect body, evidence of which is how people react more positively to attractive people. Pretty girls get better service at bars; they get appreciative nods and smiles and are perceived to be confident and witty while hunks get the hot girls, they get better jobs and are popular. Wanting the perfect body may be caused by social expectations, but a more significant cause is peer pressure.Becoming obsessed with having the perfect body can also come from the pressures that a person feels from his/her peer group.   It is within the peer group that a child learns what is valuable and important, when teenage girls have slumber parties, they talk about what is important to them and it is mainly how to be hip and fashionable and they trade secrets in how to keep their hair that way, how to cheat on their weight and how important it is to look good for the boys in order to be popular. When boys get together, they also talk about how girls like boys who have the muscle, who are tall, who are sexy and a stud. Good looking girls and boys who are genetically endowed with the perfect body would not have difficulty in this area but those who are unfortunate to be fat and big may be consumed with the need to have a perfect body. In the peer group, a child or adolescent is continually evaluated based on their own concept of what a perfect body is and if they somehow fall short of what is desired then they are consumed in finding the means to change their appearance and body. A girl who has been teased about her nose because it is not the perfect shape may become obsessed with how to enhance or hide it and if all else fails then the answer is cosmetic surgery.   The pressure from the peer group to look perfect is very real and adolescents are very susceptible to live up to the pressure because it would ensure their belongingness to the group.Lastly, a significant cause of obsession with one’s body are found in the media, the   influence of the media is so pervasive and it constantly sends out the message that physical beauty will make people rich and successful and it promotes an unhealthy concept of beauty that is based on physical attributes only. Browse through a magazine and almost half of the entire magazine is made up of advertisements that depict the perfect body as slim, lean, and well proportioned, have great skin and attractive features. Movies and television shows always depict celebrities who are perfect in every way and these celebrities make it a point to be beautiful and fashionable, to be fit and alluring. They endorse products, diets and exercise routines to help achieve the perfect body, they are saying that if you want to become a celebrity, look at me!   Clothes modeled on the runway or even in the mannequins of Sears and Wal-Mart are often made for thin women and slim men, indirectly it is telling people that fat and big people are an anomaly and they should be concerned with their bodies if they want to feel good about themselves.In conclusion, it can be seen that all the messages and influences that a person receives directly or indirectly from social expectations and the media in the importance of having the perfect body have made people develop the obsession to have a perfect body. Obsessions in having the perfect body may take the form of wanting to change a body part, have rigid and extreme exercise routines, invest in cosmetic surgery, use make-up extensively, and have implants and others. The peer group exerts pressure to its members to have the perfect body as it is often the standard at which group belongingness is judged. Becoming obse ssed with physical beauty is a result of the premium that is placed on how a person looks and the consequences associated with it.

Make Money Teaching Memoir Writing Workshops

Make Money Teaching Memoir Writing Workshops Stop. Before you dismiss the idea with â€Å"I don’t know much about memoir writing and I’m not a teacher,† hear me out. If you’ve ever shown anyone how to do anything, you’re a teacher. And learning the ropes of memoir writing is child’s play – if you know how to access a search engine. Using my best friend Google, I entered â€Å"memoir writing.†   After scouring several articles in that category I went on to â€Å"Memoir Writing Prompts,† â€Å"Memoir Writing Exercises,† and finally â€Å"Memoir Writing Workshops.† Within a couple of weeks I grew comfortable with the â€Å"how† of teaching a memoir writing workshop. Next I needed to find a place to hold the workshop and identify a funding source. I started with a call to our public library director and asked if she was interested in a six-week â€Å"What’s Your Story?† memoir writing workshop for seniors. She sounded enthused and invited me to stop Although there are countless ways to run a writing workshop, this is the format (after some trial and error) that I used during each presentation: (1) Tell a â€Å"senior† joke (2) Select ten volunteers to read aloud a piece written at home (3) Hold a chew and chat break (4) Teach a mini-lesson on one writing craft (5) Distribute handouts that correlate with the day’s mini-lesson (6) Announce a category for the weekly write-at-home assignment. Caution: It’s important to urge participants to not skip a class just because they didn’t complete that week’s assignment. Sometimes life gets in the way, and that’s understandable. This â€Å"permission† is indicative of the relaxed atmosphere I maintained throughout the entire workshop. I believe it is the primary reason my workshops have been so successful. How successful were the sessions? Pardon me while I boast. The first group of writers requested (and were granted) an additional six-week workshop for the following year, and word spread to neighboring towns and cities with lightning speed. As of this writing I have done ten six-week sessions at public libraries, with three more on the docket for next fall. I  have kept my fee at $600 per series, plus $.57 per mi. travel expense. Thus far, the Friends of The Library, a nationwide network of non-profit groups that raise money to help public libraries, has funded all of the workshops. There is of course, no fee for participants. Why is this relatively simple endeavor so popular? I think participants enjoy the experience for a number of reasons: It gives them a sense of purpose and a feeling of accomplishment; they have an opportunity to share their stories with others in a warm and friendly environment; they make new friends; and everyone – including the instructor – has a rip-roaring good time. Growing older doesn’t mean we have to stop growing or enjoy doing it.

PepsiCo Strategic analysis Term Paper Example | Topics and Well Written Essays - 3500 words

PepsiCo Strategic analysis - Term Paper Example In this paper, the researcher will analyze PepsiCo’s strengths and weaknesses and whether the marketing environment within and outside the organization is favoring it or not. This paper fundamentally is a strategic analysis of PepsiCo, by keeping in consideration the internal and external forces and resources that can help the company to become a market leader. In the light of the research conducted on markets, in which PepsiCo is incorporated, the author of this report suggests business and corporate level strategies that can be utilized for succeeding in market place. Undoubtedly, Pepsi is the largest manufacturer of carbonated drinks around the world. Initially, the company was started by a North Carolina based chemist and pharmacist, Caleb Bradham in 1898. He named his cola drink â€Å"Brad’s Drink†. PepsiCo’s presence in UK dates back to 1950s when the company sold its first cola drink in London. Now PepsiCo is present in United Kingdom with a diversi fied work force of 5,000 individuals. PepsiCo operations can be divided into four regions in the world. These four strategic business units are PepsiCo Americas Beverages (PAB), PepsiCo Europe, PepsiCo Asia, Middle East and Africa (AMEA) and PepsiCo Americas Foods. It is evident from the marketing analysis of the company that it offers world’s largest range of brands in food and beverages industry. In UK, beside general stakeholders, which includes the employees, customers and the public, PepsiCo is working side by side with public service organizations and corporations. For example, PepsiCo

Personal Skills and Professional Development Assignment - 1

Personal Skills and Professional Development - Assignment Example 255). In the process, clientele and users use the professionalism of construction engineers to make sure the construction plans are efficient, safe, and within budget. Construction engineers normally see a task from the beginning through to the end. During this period, the construction engineer collaborates with several other professionals like inspectors and engineers. These collaborations involve the production of designs and details that the building team requires. The roles of construction engineers differ extremely from self-employed and minor buildings tasks to working with international construction firms (Institute for Career, 2010). Projects handled by such firms usually wind up being construction engineering milestones because of their immense budgets and meaning. The professional effort of construction engineers is essential from the earliest phases of a construction task. This effort can begin with coming up with concepts of the building or structure’s appearance, determining costs, evaluating the requirements of the building’s users, and figuring out its effect on natural surroundings. Construction engineers also aid in selecting a site for a project and collaborating with servicers at the construction site. Here, construction engineers make sure services carry out their work accordingly to meet set standards and come up with a sustainable, well-designed, and artistically pleasant structure or building. Construction eng ineers are also required to have knowledge of moneymaking and financial aspects of construction. I chose construction engineering under construction due to three key reasons. First, construction engineering involves invention. The way an inventor creates a new device or concept is similar to the way a construction engineer designs structures and properties (Careers in Construction,

Essay on The Holy Bible - Character of God Exposed in the Book of Job

True Character of God Exposed in the Book of Job  Ã‚      The Book of Job offers many complex and abstract ideas. It can also be looked at in a simple fashion, taking it as a folk tale trying to explain the unexplainable forces of fate and chance. The story is often interpreted as another strange episode of the Almighty Yahweh requiring blind faith in the midst of overwhelming and sadistic trials. A picture is painted, at first glance, of a cruel and uncaring God who is most interested in His wager with Satan on the reliability of His faithful follower Job. The ending is often overlooked in the larger picture. The trial that he suffers is for his betterment, and like the aborted sacrifice of Isaac by Abraham, it reveals the true character of God.   Ã‚  Ã‚  Ã‚   The first chapter tells us that Job was very conscientious in his worship, even being recognized as à «the greatest man in the Eastà ­ (Job 1:3). It is apparent that Satan recognized this, asking for permission to assault Job straightway. After the initial test in the destruction of his child...

My Mathematics Teacher

The elder person whom I really admire and like is my mathematics teacher of high school. He is a good person who possesses a good heart. He tries to help others with his highest efforts. I knew him since high school as he was our mathematics since then. He is a short, lovely old man with round face, wearing a white color t-shirt who always smile. He has devoted his life for his students and made them educated and established. But he is a little absent-minded that he always forget the tie.I admire him for many reasons. The most important reason is he introduce me to science, especially mathematics. When I was in the second year of high school, he gave me popular books on science, mathematical texts and philosophical writings. These included Calculus, Topology, Euclidean Geometry. Another reason is that he is a good mentor who not only good at the knowledge he Is teaching, but also know how to show his students the methodology of learning thematic, and more generally,silence.He even ca n make the class very fun and interesting. In one class of Analytic Geometry when he taught us the parabolic, he even showed us a smaller version of Brussels bronze sculpture: Mencken Plus (the little boy Pee), and poured a cut of tea to show us the water curve of parabolic. I have learned many positive attitude and good thinking from him. For all those reasons and a strong bonding between us I admire him very much.

Addiction to Social Networking Sites - 2884 Words

CHAPTER I INTRODUCTION This chapter presents the Background of the Study, the Statement of the Problem, the Significance of the Study and its Scope and Delimitation. Background of the Study Every person has his or her own habitual activities. But sometimes, without them noticing, the usual habits become addictions. Addiction is any activity continuously done by an individual without control. An addict or a person addicted to something will not end his day without satisfying his addiction. They will do whatever it takes to satisfy that need. It’s really difficult to stop addiction. Once you already have that one thing you’re addicted to, it’s hard to ignore the need, much more, stopping causes adverse effects. For example, a man†¦show more content†¦This was more common among boys than girls. Girls preferred to use these sites in order to maintain contacts with actual friends rather than making new ones. Furthermore, half of the teenagers visited their SNS at least once a day, which is indicative of the fact that in order to keep an attractive profile, frequent visits are necessary and this is a factor that facilitates potential excessive use. ICCT Colleges students, particularly the freshmen, being well informed about these social networking sites, also visit them. That’s why the researchers like to know how these sites like Facebook and Twitter affect them and how many of them are already addicted to those sites. The researchers believe that every kind of addiction must need proper observation and solution whenever found unhealthy to a person. Through the conduct of this study, the researchers would like to uncover the effects of addiction to social networking sites and see it on a broader and much larger view. Statement of the Problem This study will be conducted to understand the effects of addiction to social networking sites of ICCT freshman students. It specifically aims to find answers to the following questions: 1. What are the effects of addiction to social networking sites to the freshman students? 2. How will it affect the students when it comes to their: a. Study habits b. Relationships c. Mood 3. What causes addiction to social networking sites? 4. Will there be anyShow MoreRelatedInternet Addiction: Use of Social Networking Sites and Its Impact on Intermediate Students3248 Words   |  13 PagesINTERNET ADDICTION: USE OF SOCIAL NETWORKING SITES AND ITS IMPACT ON INTERMEDIATE STUDENTS Abstract: Widespread use of internet has led to a kind of addiction. The present study examined the use of Internet and getting addicted to the social networking sites and on the whole its impact on intermediate level students. The sample comprised of 285 students out of which the addicts were pulled out. The tools used were questionnaire developed by Dr. Kimberly Young, the IAT which is a 20-item questionnaireRead MorePositive Impact Of Social Media Essay821 Words   |  4 Pagesis today through social networking. According to the Merriam Webster Dictionary, the phrase â€Å"social media† refers to â€Å"forms of electronic communication through which users create online communities in order to share information, ideas, and other content† (687). Information is readily available at one’s fingertips at any given moment. Social networking has evolved into one of the most common forms of communication since the launching of some of the earliest social networking sites, inclu ding ClassmatesRead MoreThe Effects Of Social Networking On Society1317 Words   |  6 PagesThe Effects of Social Networking Intro Over half of the world uses the internet. 2.2 billion people actively use any kind of social networking. There were 176 million new users of social media just last year (Regan 1). 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An Analysis Of Howard Nemerov s The Vacuum - 892 Words

A Husbands Loss ‘The Vacuum’ is a poem that was written by Howard Nemerov. The poem uses the theme of symbolism to convey the relationship between a vacuum cleaner and a widower. The poem can be seen as a symbolic description of the experience he is going through after the demise of his beloved wife. The sentence structure and the type of figurative language requires one to evaluate and analyze the poem effectively to understand the meaning. The line in the poem â€Å"The vacuum cleaner sulks in the corner closet, its bag limp as a stopped lung† (Mays 580) is indicative of the symbolism that his wife was the housekeeper and when her lungs stopped, the vacuum cleaner also stopped, because she was the one that used the vacuum. Nemrov’s poetry shows a consistent emphasis on thought and his poems relate a broad spectrum of emotions and a variety of concerns (Web 1). In ‘The Vacuum’, Howard brings out the emotions of an elderly man after he lost his wife, which ushered him in a life of loneliness and sorrow. The writer used the ‘Vacuum’ pun to distinguish between the obvious homemaking profession of his wife and despair of the obvious grieving by her husband. Nemerov did not use the vacuum cleaner symbol as a primary personification since it could have limited the manner in which he outlined the emotions of the gentleman in the poem. However, the use of the vacuum symbolism was perfect in an elucidating emptiness that was caused by the death of the wife. The author uses the vacuum

Discuss the Impact the Stephen Lawrence Inquiry Has Had on...

Discuss the impact the Stephen Lawrence inquiry has had on the Criminal Justice System? This essay will screen through the changes made in major areas of Criminal Justice System after the Stephen Lawrence Inquiry Report published and attempts to address changes that have already implemented, the supposed and actual outcomes, and effectiveness of these changes in tackling institutional racism mainly based on qualitative academic debates. The murder of Stephen Lawrence, a black British teenager, in a racist attack in 1993, resulted in a detailed inquiry published in 1999 outlining the existence of institutional racism and as many as 70 recommended changes in policies regarding how police should communicate with ethnic minority†¦show more content†¦Apart from periodically publishing stop and search records, supervisors and managers of police force are now required to closely monitor such statistics and take timely actions if something wrong is being observed. Also stricter rule s on stop and search have since been imposed, along with the requirement of police officers writing a detailed report on spot about every single incident which subjects to review seems helpful in improving police conduct (Fyfe 1979; Skogan and Frydl 2004 in Miller 2010). While stop and search practice has been somehow improved, racial discrimination can still be seen in stop and search statistics. The notion of â€Å"Black and minority ethnic groups, particularly black people, have for many years been disproportionately at the receiving end of police stop and search—a fact associated with profound community resentment towards the police† (Bowling and Phillips 2002 in Miller 2010) still largely applies today. Miller’s (2010) analysis indicate that black people are about 6 times more likely to be stopped and searched, while it is about 2 times more likely for Asians. Similar idea is seen in Bennetto’s (2009) report, which draws on police statistics that sho ws in 2009 â€Å"black people are seven times more likely to be stopped and searched than white†, worse than Miller’s analysis with the most recent figures in 2008. No official explaination is provided by Police, but Bennetto (2009) assumes this may be caused by simply discrimination ofShow MoreRelatedHate Crime And The United Kingdom3275 Words   |  14 PagesWhilst hate crime has been represented in the media and legislation for many years, particularly in the US, definitions of the term have been transient and changing. The Home Office issued a report in 2013 which demonstrated to both the public and law enforcement officials the most recent formal definition of ‘hate crime’ in the United Kingdom: â€Å"any criminal offence which is perceived, by the victim or any other person, to be motivated by a hostility or prejudice towards someone based on a personalRead MoreThe For The Home Office3173 Words   |  13 Pagesdefinition of racially motivated vict imisation is â€Å"any incident, including any crime, which is perceived by the victim or any other person to be motivated by a hostility or prejudice, based on a person’s race or perceived race†. 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Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto Delhi Mexico City Sao Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo Editorial Director: Sally Yagan Director of Editorial Services:Read MoreDeveloping Management Skills404131 Words   |  1617 PagesRiver, New Jersey 07458. All rights reserved. Manufactured in the United States of America. This publication is protected by Copyright, and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise. 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Except as permitted under the United States Copyright Act of 1976, no part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without prior written permission of the publisher. This McGraw−Hill Primis text may include materials submitted to McGraw−Hill for publication by the instructor of this course. The instructor is solely responsible for the editorial content of such

How can Wal-Mart Keep Low Prices Free Essays

When Sam Walton opened his first store, the Five and Dime, he had no idea that he would become a success. He started his first store with one vision – to keep prices as low as possible. He knew that by keeping the prices low, his profit would not be as large as his competitor’s but he also knew that he could compensate this by the volume of sales. We will write a custom essay sample on How can Wal-Mart Keep Low Prices or any similar topic only for you Order Now Soon he was opening new stores in other states and its sales reached millions of dollars. At present, Wal-mart is the biggest corporation surpassing its competitors (Jim Hightower) It has over more than a hundred retail stores all over the world making the Waltons some of the richest people in the world. S. Robson Walton is ranked by London’s â€Å"Rich List 2001† as the wealthiest human on the planet having more than $65 billion surpassing Bill Gates. (Jim Hightower) Its present status was however not attained overnight. There were several strategies adopted by Wal-Mart which made it the world’s largest retailer. The first is the use of technology. Wal-Mart was the first to use the Universal Bar Code system. As the largest retailer, Wal-Mart was able to force manufacturers of products to adopt a common labeling called the bar code. The bar code contains details about the product which tells the retailers information such as how many of the said products have been sold and how many are still remaining. This system helped improve the way inventories are done in stores. With the bar code system, retail store owners no loner need to hire employees to conduct the inventory and the inventory system is now more accurate. Another business strategy adopted by Wal-Mart to keep prices low is its adoption of the corporate culture of frugality. The Waltons were very careful about spending their money and they lived a very simple lifestyle. They also demanded frugality from their employees. Frugality is so imbedded in its culture that even the company’s headquarters is located in Arkansas which is very old and looks dull. The executives of the company do not ride in fancy limousines and nor do they reside in expensive hotels. Instead, the executives shared budget-hotel rooms with their colleagues. (Caroline Wilbert) The corporate culture of frugality was manifested in the way the wages of their employees are being paid. It is said that the company pays an average wage of $9. 68 an hour which is definitely not enough for the employees to maintain a decent standard of living. (Gregory Heires) There have been complaints that the said company even compels its employees and managers to work overtime without paying them additional compensation for overtime work. The employees do not have adequate health care insurance and other benefits. Health care insurances are essential especially for employees who are earning barely enough for their daily living. Even if these employees get sick they will get some help from health care providers for their medicine and hospitalization expenses. Research, however, shows that â€Å"Wal-Mart’s health insurance covers 44% or approximately 572,000 of its 1. 3 million U. S. workers. [In comparison, Wal-Mart rival Brown Cole Stores insures approximately 96% of its 2,000 eligible workers. Further, Wal-Mart spends an average of $3,500 per employee for health care, 27% less than the retail-industry average of $4,800. †(â€Å"Wal-Mart†) Wal-Mart adopted an aggressive policy against labor unions. The role of unions in workplaces is very important. They ensure that the employees are given the wages and benefits which the law gives them. It is said that in North America, Wal-Mart has thwarted efforts to create union through aggressive anti-union tactics such as managerial surveillance and pre-emptive closures of stores or departments who choose to unionize. (â€Å"Wal-Mart†) Initially, Wal-Mart advertised the â€Å"Buy American† campaign. However, in order to maintain its low prices, Wal-Mart had to look for other suppliers which offered products for a lesser price than the suppliers in the United States. Eventually Wal-Mart began looking at other countries for the cheapest source of production. In 1995, Wal-Mart said that 6 percent of its total merchandise was imported. A decade later, experts estimated that Wal-Mart imported about 60 percent of its merchandise. (Caroline Wilbert) Today, Wal-Mart is considered the largest importer of Chinese-made products in the world, buying $10 billion worth of merchandise from several thousand Chinese factories. (Jim Hightower) There is, however, a price for the success of this management policy of Wal-Mart. For the company to maintain low prices for its buyers and customers, it has to reduce its expenses in the barest minimum – including wages, benefits, working conditions, supplies and products. As a result, Wal-Mart has been criticized worldwide for its business policies by other business organization, religious organization. Among the issues raised against it are: a) low wages it pays to its employees, cases of union busting, lack of health care and employee benefits, use of foreign labor, discrimination against women, It bears stressing that the current management policy of Wal-Mart is devastating for the millions of its employees worldwide. Though it may have generated employment, it has also created unemployment insofar as the employees of their competitors are concerned. For its existing employees, their working condition is far from being ideal. The purpose of this research project is to prove that it is possible for Wal-Mart to improve the wages and benefits it gives to its employees and at the same time maintain the prices of their products low. The philosophy is clear and definite – Wal-Mart can maintain the low prices of its products without hurting its employees. The persons who will be interested in this research project are not only the employees who will be benefited by the increase in their wages and benefits but also the consumers who desire to ensure that the prices of products in Wal-Mart remain the same. II. I believe that it is possible for Wal-Mart to improve the wages and benefits it gives to its thousands of employees and at the same time maintain the prices of their products low. As proof, I aim to use studies made by economists and researchers. One potential secondary source that will prove the said point is the studies conducted by the Economic Policy Institute which is cited in the article of Emily Kaiser entitled â€Å"US: Wal-Mart Could Hike Pay and Keep Prices Low: Study. † Researchers have also concluded that if only Wal-Mart would reduce its profit margin to about 2. 9%, where it stood in 1997, from the 3. 6% margin it recorded last year that would free up about $2. 3 billion to pay workers without raising prices. † (Emily Kaiser) The primary research tool that could be used for this research is the examination into the Income Statement of the Wal-Mart Inc. These are public documents which could be looked into by any citizen. By examining the company’s Income Statement, we will be able to find out just how much money the company is earning in a year. If a small portion of these earnings will only be equitably distributed, then the employees will experience an improvement in their living condition. Another primary research tool are Internet sources which shows the extent of the complaints, criticisms and suits against Wal-Mart. By looking into the information from these sources, one can conclude that the wealth and success of Wal-Mart was made at the expense of its employees. How to cite How can Wal-Mart Keep Low Prices, Papers

Independence Auditing Assurance Services †MyAssignmenthelp.com

Question: Discuss about the Independence Auditing Assurance Services. Answer: Introduction: Chris acting in the capacity of LTHs CEO which is an existing client to the given audit company, expresses that board of the company is satisfied with the services provided by the audit company and intends to renew the audit contract subject to one favor which is that Geoff would need to give a speech at the upcoming seminar in a bid to enhance the overall investor interest in the company. Further, Chris also mentions that this is a little in deviation with the policies and conduct of the member firm but the same was insisted b the board to be a necessary condition for the obtaining of audit contract. The threat relevant to the conversation is highlighted in s. 200-6 and known as advocacy threat. As per this threat, the involvement of the audit partner in a promotional event would at large dilute the perceived independence especially in the modern day where instances of collusion between auditors and management have become sizable. While actual independence may not be impacted but with severe erosion of perceived independence, this threat poses a significant challenge to the auditor independence and hence adequate safeguards must be present to avoid Geoff from entertaining such a request (APES, 2010). With a view to continue a smooth relation between the client firm and audit team, Chris extends that LTH, the client intends to provide a voucher for a 14 day trip ti Greek Isles which would be completely sponsored by the client. Additionally, families can also be taken and this is for Geoff and myself. The threat relevant to the conversation is highlighted in s. 200-6 and known as familiarity threat. One of the key circumstances which lead to the onset of the above threat is when the members tend to accepts gifts of material value from the client firm. The threat to independence is significant as outsiders will question so as without reason why the client firm would incur such an expense. Further, even in terms of actual audit independence, failure in accepting this gift is pivotal for ensuring objectivity and considering the material nature of threat, requisite firm and client level safeguards are advisable (APES, 2010). In the new audit team being framed for LTH, one of the new additions is Michael who has been selected by Geoff. When Michael learns about this inclusion, he is obviously very elated and believes that his addition to the team would be quite useful as his father was employed in the capacity of financial controller at LTH. The threat relevant to the conversation is highlighted in s. 200-6 and known as familiarity threat. One of the conditions highlighted in this section relates to family member of one of the audit team members present in a position of significance at the end of the client firm. In this situation, if Michael is continued on the team, it is fair to foresee that conflict of interest would arise considering if any material fault with the financial statements is detected, it may jeopardize the career growth of Michaels father which would restrain him from either noticing any errors or reporting the same to his team. This would in turn lead to a higher audit risk and is counterproductive to the end objective of the audit process and requires to be addressed considering that this is material (CPA, 2013). In the new audit team being framed for LTH, one of the new additions is Annette who has been selected by Geoff. When Annette learns about this inclusion, she is obviously very elated and believes that the audit process would be over quickly considering her involvement in offering taxation and accounting services to LTH till recently (one month back). The threat relevant to the conversation is highlighted in s. 200-5 and known as self-review threat (APES, 2010). It is apparent that considering the nature of services extended to LTH, it is highly likely that during the audit process some of the records, ledgers and financial statements that would need to be scrutinized would have been prepared or checked by Annette during her tenure as employee with LTH. It is unlikely that the same would be critically analyzed in a detailed way using requisite technique as there is a tacit conclusion on her part even before the audit process has started that the books of the company are in order and hence the audit process would get over quickly. Approaching the audit process with such judgments adversely impacts the minimization of audit risk and hence adequate safeguards should be put in place to avoid inclusion of former employees in the audit team of the same company (CPA, 2013). Having identified the applicable threats based on the relevant facts of the conversation, the objective is to erect various barriers to resolve the threat using appropriate safeguards outlined below. A firm level safeguard is appropriate here. Such a safeguard should be based on having a model code of conduct and also the internal policy both of which need to endorse the conduct expected from members as per APES 110 guidelines. Thus, a clause would exist which would deter the audit partner along with any other member to indulge in any such activity which the firm believes would compromise either in terms of perceived or actual independence (Arens et. al., 2012). The appropriate safeguard for managing the auditor independence threat identified above would have to be implemented both at the level of audit firm and also on behalf of the client. As identified above, the model code of conduct and internal policy should derive sanctity from APES and thereby would comply with the practices identified therein. Hence, it would permit acceptance of any material gift from the client with indifference to the underlying intent on clients part. Further, the client firm considering the importance that shareholders and other stakeholders give to the auditor independence, the client must have a policy in place with regards to dealing with external auditors and which must clearly denounce the practices of extending any form of gift unless it has a token value only (Gay and Simnett, 2012). The appropriate safeguard has to be enacted at the level of audit firm. This would involve that all members of the audit firm need to offer a disclosure at the time of assuming employment with the firm. This disclosure should mention the employment details of all immediate members of the family. Additionally, annual disclosures afterwards would need to be submitted in case of any changes in employment status with regards to the employer or the position occupied. In order to further, plug any loopholes, undertaking has to be sought from each member of the audit team in relation to that no family member (close or distant) is occupying any position of significance in the client firm (Leung, Coram and Cooper, 2012). The appropriate safeguard has to be enacted at the level of audit firm. This would involve that all members of the audit firm need to offer a disclosure at the time of assuming employment with the firm. This disclosure should mention their employment details in the past which should include temporary or contractual employment as well. In order to further, plug any loopholes, undertaking has to be sought from each member of the audit team in relation to that they have not had any employment relation with the client firm ever in the past (Caanz, 2016). MSL is a supplier of various equipments and other services to the mining companies. The applicable business risks are discussed below. Demand estimation of spare parts may be inaccurate The company needs to fairly estimate the demand of spare parts as understocking and overstocking both would have negative impact on the overall profitability of the firm. If the firm is overstocked with spare parts, then there would be extra cost of inventory especially for carrying and maintaining the incremental inventory. Further, the suppliers are paid and essentially the money is blocked lying idle caught up in inventory resulting in opportunity costs (Caanz, 2016). On the other hand, if there is less stock of spare parts, then there would be incremental servicing costs coupled with inconvenience to the customers. This is because in accordance to the provided details, the mechanics in order to provide service have to sometimes go to remote locations to service the equipment which might be used at the mining site. It is pivotal that the mechanic must have all the common spare parts required so that there is no delay in providing services or extra logistics cost to ship the spare part to the site of the consumer. Also, the lead time in the process could be potentially high considering that these are imported from global manufacturers (Gay and Simnett, 2012). Incidence of spare parts fraud and related theft Fraud on account of spare parts is highly plausible in the business model of the company. Consider a situation whereby a mechanic goes to a remote location to service a client where the equipment is covered under warranty. The client also has another equipment of the same type which needs a spare part. The client and mechanic work out an understanding whereby the mechanic reports that the equipment under warranty required a replacement of spare part for which no charges were taken while in actuality the spare part is provided at a discounted rate to the client. Additionally, from the storage area, some thefts could also happen considering the value of these spare parts which then could be diverted to the existing clients for gains. Thus, this tends to adversely impact the business profitability especially when insurance cover is lacking in this regard (Arens et. al., 2012). The business risks outlined in section a impact s the audit risk and the associated accounts in the following manner. The components of audit risk related to incorrect estimation of spare part requirement would be detection risk and inherent risk. It is noteworthy that in the context of the spare parts essentially the contribution would be made to two separate accounts namely revenues and expense depending on the underlying situation (Arens et. al., 2013). For instance, any spare part replaced which is covered under warranty would be expense for the company while any spare part replacement for which payment is derived from the client would be categorized as revenues. Thus, distinguishing between the two needs to be done which can be complex especially because even under warranty certain spare parts may not be covered. Hence, an inherent risk exists with regards to recording these properly. Additionally, the auditor may also face a challenging job to figure out the exact schema of identification of spare part which potentially enhances detection risk. The two accounts obviously impacted through these audit risks would be the expense account and revenue account (Caanz, 2016). The possibility of fraud and thefts in relation to spare parts would tend to escalate the inherent risk and control risk. Inherent risk escalation tend to exist since the business practices are such that it provides potential for fraud as has been explained using the example of a client based in remote location. Control risk also exists since it seems that the company lacks the requisite measures to control the above risk which tends to aggravate the overall audit risk (Gay Simnett, 2012). Two accounts that could be materially misstated are the expense account and also the inventory account. Expense account is impacted because in cases of fraud, the mechanic would register the spare part as an expense when ideally it should have been contributed to the profit of the firm. Further, the inventory account misstatement could result on account of theft which go unreported and also there could be potential obsolescence and incremental maintenance cost which might not be reflected appropriately thus causing material misstatement (Leung, Coram and Cooper, 2012). References APES (2010), APES 110 Code of Ethics for Professional Accountants, APESB Website, [Online] Available at https://www.apesb.org.au/uploads/standards/apesb_standards/standard1.pdf [Accessed April 28, 2017] Arens, A., Best, P., Shailer, G. Fiedler,I. (2013). Auditing, Assurance Services and Ethics in Australia, 2nd ed, Sydney: Pearson Australia Caanz, S. (2016), Auditing And Assurance Handbook 2016 Australia, 3rd ed., Sydney: John Wiley Sons CPA (2013), Independence Guide, CPA Website, [Online] Available at https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/auditing-assurance/independence-guide.pdf?la=en [Accessed April 28, 2017] Gay, G. Simnett, R. (2012), Auditing and Assurance Services in Australia, 5th ed., Sydney: McGraw-Hill Education Leung, P., Coram, P. Cooper, B.J. (2012), Modern Auditing and Assurance Services, 4th ed, New York: John Wiley and Sons

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